On 6 November 2023 the Court confirmed the Indictment in the case of Stefan Kićanović (S1 2 K 042670 22 Ko) charging the accused Stefan Kićanović 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, all in conjunction with Article 54 of the Code.

The accused is charged that between August 2021 and May 2022, in his capacity as the owner and manager – responsible person with unlimited authority – person authorized to represent the legal entity Elda d.o.o. Bijeljina, with the intent to evade the payment of dues prescribed by the BiH tax legislation – Value/Added Tax (VAT), he managed the business operations of the legal entity Elda d.o.o. Bijeljina by making, in the name, on behalf and to the benefit of the legal entity, a taxable turnover in the amounts known to him, which he knowingly and deliberately failed to register in the legal entity’s business books, thus failing to calculate and report the corresponding output VAT on the mentioned amounts, by which he caused damage to the BiH budget in the total amount of 244,055.00 BAM.