On 28 December 2023 the Court of Bosnia and Herzegovina confirmed the Indictment in the case of Jevra Stojčinović et al. (S1 2 K 032666 23 Ko), charging the accused Jevra Stojčinović and the accused legal entity “Natali” d.o.o. Doboj with the criminal offense of Tax Evasion or Fraud under Article 210(4), as read with Paragraph 1, of the Criminal Code of Bosnia and Herzegovina (CC BiH), all in conjunction with Articles 54 and 124 of the Code.   

The accused Jevra Stojčinović is charged that, between 11 April 2014 and 31 December 2018, as the manager and the person authorized to represent the legal entity “Natali” d.o.o. Doboj, within the business operations of the legal entity “Natali“ d.o.o. Doboj, she took “pro forma” measures for the purposes of Article 16 of the BiH Law on Indirect Taxation Authority, i.e. she took measures that are defined by Article 64 of the Value/Added Tax Law as “bogus trade,” by obtaining false invoices on the procurement of goods and services filled out in the name of other legal entities, and then entered such invoices and turnover data in her business records and self-taxation returns submitted to the BiH Indirect Taxation Authority, as if the turnover had indeed been made, by which she falsely presented input VAT in the total amount of 594,991.00 BAM, which is the amount of damage caused to the BiH budget.

It is further said that the legal entity “Natali” d.o.o. Doboj, as a taxable person, had at its disposal the ill-gotten gain in the amount of 594,991.00 BAM, which the accused Jevra Stojčinović obtained on behalf and to the benefit of the legal entity, as a director and person authorized to represent the legal entity.