Premier World Sport waited six years and four months for a decision from the Federal Ministry of Finance

It took the Federal Ministry of Finance six years, four months, and three days, along with an inspection by the Federal Administrative Inspectorate, to issue a Decision that, according to the Law on Administrative Procedure, it was obliged to adopt no later than within 60 days, warn representatives of Premier World Sport betting shops.

The matter concerns a Decision on an Appeal filed by Premier World Sport against a Decision of the Tax Administration – Cantonal Tax Office Zenica.

- We submitted an Appeal to the Ministry of Finance on October 7, 2010, against the Decision of the Tax Office Zenica, which retroactively imposed a municipal utility tax for 2009 in the amount of 41,600 KM. That Decision contained material violations of procedural provisions, incorrect and incomplete determination of the factual situation, incorrect application of substantive law, and a violation of the FBiH Constitution and the constitutionally guaranteed right to equality before the law. Because of all this, we expected that the Federal Ministry of Finance would issue a Decision relatively quickly, as the Law on Administrative Procedure prescribes that the competent authority must issue a Decision no later than within 60 days - say representatives from Premier World Sport. However, they explain, this did not happen. There was no Decision from the Federal Ministry of Finance for years.

- The Ministry of Finance not only failed to respect the 60-day deadline but did not resolve our Appeal even after six years. When we saw that they had no intention of resolving the Appeal at all, on December 16, 2016, i.e., six years, two months, and nine days after submitting the Appeal, we submitted a Request for an inspection to the Federal Administrative Inspectorate regarding the Federal Ministry of Finance, along with taking measures within its competence - emphasize representatives from Premier World Sport.

Only when faced with the inspection did the Federal Ministry of Finance decide to do its job.

- The Ministry of Finance issued a Decision on February 10, 2017, annulling the Decision of the Tax Office Zenica and returning the case for a new procedure. The ruling states that justice is slow but attainable. It seems that in the Federation of BiH, at least when it comes to the Ministry of Finance, the emphasis is on 'justice is slow'. As an employer that employs several hundred workers in the Federation of BiH, we wonder how it is possible that, despite all the facts and evidence in our favor, we have to wait so many years for a Decision from the Ministry of Finance - question representatives from Premier World Sport. They also recall a decision that traveled from Vogošća to Premier World Sport in Čitluk for two years, three months, and 12 days. The Municipality of Vogošća issued a Decision at the end of 2014 obligating the sports betting shops Premier World Sport d.o.o. Čitluk to pay taxes based on utility fees for the displayed company, but that decision arrived at the address in Čitluk after a delay of more than two years.