{"id":"ACT-BIH-013","name":"UIO/ITA BiH (Indirect Taxation Authority of Bosnia and Herzegovina)","country":"Bosnia-Herzegovina","entity_id":592,"description":{"notes":"State-level institution — covers both RS and FBiH entities. This is analytically distinct from RS Tax Inspectorate (ACT-BIH-003) which is entity-level. UIO operates at BiH state level. Leadership: Board of Directors appointed through political quotas (reflecting BiH constitutional structure). \"Testing the waters\" function: 2020-2021 cases preceded overt foreign agent legislation by 2-3 years — financial pressure as technical prototype. EU Directive 2006/112/EC contradicts UIO interpretation — used in legal defense. Parallel to RS Tax Inspectorate in function but different jurisdictional level.","country":"Bosnia-Herzegovina","website":"uino.gov.ba","actor_id":"ACT-BIH-013","case_ids":"BIH-036; BIH-037","actor_name":"UIO/ITA BiH (Indirect Taxation Authority of Bosnia and Herzegovina)","actor_type":"Regulatory/Administrative","campaign_ids":"BIH-CAMP-005","actor_category":"Government Official","role_in_campaigns":"BiH state-level Indirect Taxation Authority. Primary actor in VAT-on-grants lawfare campaign. Mechanism: reinterprets grant reporting requirements as \"taxable services,\" converting non-profit funding relationships into commercial VAT transactions. Weaponizes retroactivity (5-year statute of limitations) to impose insolvency-level liability on targeted organizations. HYBRID ACTOR: formally administrative institution with political direction evidence. Leadership appointed through ethnic/political quotas. Selective enforcement: targets high-profile independent CSOs while GONGO/religious organizations with similar funding structures are exempt. Nahla (Sep-Dec 2020): backs down under civil society pressure — no formal ruling. KULT (2021-2022): escalates to formal written decision, prolonged legal battle. Grey zone outcome: no binding exemption issued — retains power to repeat against any organization.","x_/_twitter_handle":"","youtube_channel_/_url":""},"entity_type":"Regulatory/Administrative","original_id":"ACT-BIH-013"}