{"id":"SIG-BIH-036","country":"BiH","excerpt":"UIO Sep 2020: initiates VAT procedure for Nahla; issues retroactive VAT claim on 5 years of grants (2015-2020). Mechanism: grant reporting = \"taxable service.\" Dec 2020: UIO backs down under CPCD/BCSDN pressure — no binding legal instruction issued. Grey zone: UIO retains power to repeat audit. Sources: CSO Sustainability Index BiH 2021 pp.50-59; BCSDN.","date_text":"Sep 2020","actor_text":"UIO/ITA BiH","source_url":"https://balkancsd.net/monitoring-matrix-country-reports-for-bosnia-herzegovina/","campaign_id":"BIH-CAMP-003","incident_id":"BIH-036","observation":{"target":"Nahla Center; NGO sector BiH","case_id":"BIH-036","country":"BiH","signal_id":"SIG-BIH-036","harm_track":"Track 1 — Legal/Administrative","source_url":"https://balkancsd.net/monitoring-matrix-country-reports-for-bosnia-herzegovina/","campaign_id":"BIH-CAMP-003","source_type":"Official/Regulatory","tactic_code":"TC-24 (Administrative Burdening); TC-05 (Financial Transparency Attack)","target_type":"Individual Organization","trigger_type":"TR-04: Electoral Event","actor_primary":"UIO/ITA BiH","campaign_phase":"Phase 4: Institutional Operationalization","event_date_raw":"Sep 2020","channel_primary":"Official/Regulatory","date_confidence":"month_year","confidence_notes":"Month/year September 2020 confirmed. December 2020 resolution confirmed. Primary: CSO Sustainability Index BiH 2021 pp.50-59.","escalation_stage":"4","actor_type_primary":"Regulatory/Administrative","source_text_excerpt":"UIO Sep 2020: initiates VAT procedure for Nahla; issues retroactive VAT claim on 5 years of grants (2015-2020). Mechanism: grant reporting = \"taxable service.\" Dec 2020: UIO backs down under CPCD/BCSDN pressure — no binding legal instruction issued. Grey zone: UIO retains power to repeat audit. Sources: CSO Sustainability Index BiH 2021 pp.50-59; BCSDN.","consequence_category":"Legal/Administrative","secondary_source_url":"","event_date_normalized":"2020-09-01","primary_narrative_code":"NF-03","primary_narrative_label":"Regulatory / AML Framing","secondary_narrative_code":"NF-02","institutional_consequence":"Chilling effect sector-wide; grey zone institutionalized","secondary_narrative_label":"Financial Corruption / Money Misuse"},"response_id":null,"source_type":"Official/Regulatory","target_text":"Nahla Center; NGO sector BiH","date_confidence":"month_year","normalized_date":"2020-09-01","confidence_notes":"Month/year September 2020 confirmed. December 2020 resolution confirmed. Primary: CSO Sustainability Index BiH 2021 pp.50-59.","secondary_source_url":""}