{"id":"BIH-019","notes":"Most consequential single case in BiH database — administrative action achieves organizational death. Selective enforcement: football clubs owe millions in unpaid taxes with zero sanctions. Demonstrates the legislative-failure-to-administrative-implementation pipeline: what the foreign agent law (BIH-015) couldn't achieve legislatively, the tax inspectorate achieves operationally. | DATE UPDATE: Date refined: inspection began January 2023 (Q1 2023). Final sanction (61,941 BAM fine) issued April 2023. Operational cessation June 2023. Sources: BCSDN Monitoring Matrix BiH 2023; Žarko Papić open letter Oslobođenje May 21 2023; CPCD/TI BiH joint statement mid-2023.","country":"Bosnia and Herzegovina (Republika Srpska)","sources":[{"url":null,"citation":"BCSDN Monitoring Matrix BiH 2023"}],"summary":"RS tax inspectorate targets IBHI with unannounced inspection, reclassifies consultant service contracts as employment contracts, imposes 61,941 BAM fine. Organization ceases operations — regulatory killing of a 26-year-old CSO through administrative enforcement. Inspectorates 'never issue advisory measures, only sanctions.'","tactics":[{"code":"TC-24","role":"primary","label":"Administrative CSO Burdening","needs_review":false}],"version":1,"channels":["Official/Regulatory"],"entities":[{"id":723,"name":"RS Tax Inspectorate","role":"actor","entity_type":"Prosecutor/Judicial"},{"id":724,"name":"IBHI (Initiative and Civil Action) — 26-year-old CSO","role":"target","entity_type":"CSO"}],"date_text":"Jan 2023","created_at":"2026-09-24T17:50:55.358311+00:00","escalation":4,"harm_track":"Both","narratives":[{"code":"NF-02","role":"primary","label":"Financial Corruption / Grant Abuse","needs_review":false},{"code":"NF-03","role":"secondary","label":"Financial Corruption / AML Framing","needs_review":false}],"report_ids":[],"signal_ids":["SIG-BIH-019"],"updated_at":"2026-09-24T17:50:55.358311+00:00","occurred_on":"2023-01-01","campaign_ids":["BIH-CAMP-003"],"enabler_type":"Financial Surveillance Capacity","response_ids":[],"trigger_type":"TR-08: Proactive / Ambient","campaign_phase":"Phase 4: Institutional Operationalization","civic_response":"Organization ceases all operations; staff dispersed; 26-year institutional memory lost","date_precision":"month","enabler_status":"Active","campaigns_served":["BIH-CAMP-003","BIH-CAMP-004"],"consequence_category":"Legal/Administrative + Social Trust Erosion","institutional_consequence":"Criminal charges; Chilling effect"}