On 9 October 2025, the Court of Bosnia and Herzegovina delivered a Trial Judgment in the case of Adnan Durgutović et al., by which the accused Adnan Durgutović was found guilty of committing the criminal offense of Tax Evasion or Fraud under Article 210(4), in conjunction with paragraph 1, of the Criminal Code of BiH (CCBiH), all in conjunction with Article 54 of the same Code, while the legal entity "COCO-GROUP" d.o.o. trading company Brčko was found liable for committing the criminal offense of Tax Evasion or Fraud under Article 210(4), in conjunction with paragraph 1, of the CCBiH, all in conjunction with Articles 54 and 124(c) of the CCBiH.
The Court sentenced the accused Adnan Durgutović to one (1) year in prison, and fined the legal entity "COCO-GROUP" d.o.o. trading company Brčko with 100,000.00 BAM, which must be paid within 6 (six) months of the date of the final judgment.
Based on legal provisions, the ill-gotten gain in the amount of 263,379.09 BAM shall be confiscated from the accused legal entity "COCO-GROUP" d.o.o. trading company Brčko, which the legal entity must pay to the budget of BiH within 30 (thirty) days of the date of the final judgment, under the threat of enforcement.
The accused Adnan Durgutović was found guilty of having, in the period from 1 January 2020 to 11 November 2022 in Brčko, in the capacity of a person authorized to represent the legal entity "COCO-GROUP" d.o.o. Brčko, in order to avoid paying value added tax (VAT), acted contrary to the Law on Value Added Tax by stating false data on turnover, i.e. on the realised sales and deliveries, in the monthly VAT returns submitted to the Indirect Taxation Administration of BiH, by failing to state in the VAT returns the actual turnover including VAT in the total amount of 1,812,669.69 BAM, on which amount he failed to calculate value added tax in the total amount of 263,379.09 BAM, in which way he obtained property gain for the legal entity and caused damage to the BiH budget in the amount of 263,379.09 BAM.
The accused legal entity "COCO-GROUP" d.o.o. Brčko was found guilty of disposing of ill-gotten gain in the total amount of 263,379.09 BAM, which was obtained in the name, for the account and for the benefit of the company by the accused Adnan Durgutović in the capacity of the person authorized to represent the legal entity without limitation.