Republika Srpska - Public Attorney's Office
11/03/2026
12:13

SARAJEVO, NOVEMBER 2 /SRNA/ – Republika Srpska bears no responsibility in the proceedings initiated by the FBiH before the Court of BiH concerning the distribution of indirect tax revenues, as the funds in question were not obtained independently but were transferred on the basis of decisions made by the competent institutions of BiH.
The Republika Srpska Public Attorney's Office told SRNA that there is no legal basis in this dispute, which was initiated before the Court of BiH, for holding Republika Srpska liable for the alleged damage or for a claim based on unjust enrichment, adding that Republika Srpska is not a proper defendant in the proceedings.
Republika Srpska’s position is that, in this particular case, there is also no legal basis for applying the legal principle of unjust enrichment, since the distribution of revenues from the Single Account was carried out in accordance with Article 5, Paragraph 3 of the Rulebook on the Calculation of Coefficients for the Allocation of Revenues to the Entities.
The Republika Srpska Public Attorney's Office also points to the lack of jurisdiction of the Court of BiH to rule on the claim in question, given that, among other things, the claim seeks to have the Court order the Governing Board of the Indirect Taxation Authority of BiH /ITA/ to adopt settlement decisions in civil proceedings, even though such matters fall within the remit of that body.
The Republika Srpska Public Attorney's Office will maintain all its previously stated objections and legal positions throughout the remainder of the proceedings and will continue to take all legally prescribed measures to protect the property and legal interests of Republika Srpska.
A continuation of the preliminary hearing has been scheduled before the Court of BiH for today, during which the FBiH Attorney's Office is expected to be presented with new evidence submitted in the proceedings by the BiH Attorney's Office.



