{"id":"SIG-BIH-037","country":"BiH","excerpt":"KULT 2021: UIO issues formal VAT decision on grants — retroactive 5-year liability. KULT challenges administratively and judicially. CPCD coalition formed. Donors (EU/USAID/Sida) intervene. CSO Sustainability Index 2021: case \"ongoing\" — \"systemic risk, subjective legal interpretation to tighten control over organizations with significant international funding.\"","date_text":"2021","actor_text":"UIO/ITA BiH","source_url":"https://mladi.org","campaign_id":"BIH-CAMP-003","incident_id":"BIH-037","observation":{"target":"Institute for Youth Development KULT; NGO sector","case_id":"BIH-037","country":"BiH","signal_id":"SIG-BIH-037","harm_track":"Track 1 — Legal/Administrative","source_url":"https://mladi.org","campaign_id":"BIH-CAMP-003","source_type":"Official/Regulatory","tactic_code":"TC-24 + TC-05: formal VAT decision; retroactive liability; donor redefined","target_type":"Individual Organization","trigger_type":"TR-04: Electoral Event","actor_primary":"UIO/ITA BiH","campaign_phase":"Phase 4: Institutional Operationalization","event_date_raw":"2021","channel_primary":"Official/Regulatory","date_confidence":"year_only","confidence_notes":"Year 2021 confirmed. Specific audit date within 2021 TBC. Primary: CSO Sustainability Index BiH 2021-2022.","escalation_stage":"4","actor_type_primary":"Regulatory/Administrative","source_text_excerpt":"KULT 2021: UIO issues formal VAT decision on grants — retroactive 5-year liability. KULT challenges administratively and judicially. CPCD coalition formed. Donors (EU/USAID/Sida) intervene. CSO Sustainability Index 2021: case \"ongoing\" — \"systemic risk, subjective legal interpretation to tighten control over organizations with significant international funding.\"","consequence_category":"Legal/Administrative","secondary_source_url":"","event_date_normalized":"2021-01-01","primary_narrative_code":"NF-03","primary_narrative_label":"Regulatory / AML Framing","secondary_narrative_code":"NF-02","institutional_consequence":"Resources frozen; prolonged legal uncertainty","secondary_narrative_label":"Financial Corruption / Money Misuse"},"response_id":null,"source_type":"Official/Regulatory","target_text":"Institute for Youth Development KULT; NGO sector","date_confidence":"year_only","normalized_date":"2021-01-01","confidence_notes":"Year 2021 confirmed. Specific audit date within 2021 TBC. Primary: CSO Sustainability Index BiH 2021-2022.","secondary_source_url":""}