The Court of Bosnia and Herzegovina delivered, an on 21 April 2026, publicly announced a judgment in the case of Siniša Simikić acquitting the accused Siniša Simikić of the charges that he committed the criminal offense of Tax Evasion or Fraud under Article 210(4) in connection with Sub-paragraph 1 of the Criminal Code of Bosnia and Herzegovina (CC BiH).

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The indictment of the BiH Prosecutor’s Office charged the accused that, in the capacity of a deputy director-person authorized for representation of the legal entity K-Uni Plus d.o.o. Derventa with no limitations, acting on behalf, for the account and in favor of the said legal entity, as well as in his own favor, as the person who effectively managed the overall business operations of that legal entity, he acted with the aim of obtaining unlawful property gain by having avoided to pay the duties provided for in the BiH tax legislation, i.e. VAT, by way of provision of false data concerning relevant facts affecting determination of the amount of taxes for 2021, in a total amount of 477,521.99 BAM, by which acts he finally committed the criminal offense charged against him