- country
- Bosnia-Herzegovina
- campaign ids
- campaign role
- 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.
- category
- Government Official
- entity type
- Regulatory/Administrative
- id
- 592
- mentioned incident ids
- name
- UIO/ITA BiH (Indirect Taxation Authority of Bosnia and Herzegovina)
- 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.
- registry id
- ACT-BIH-013
- registry ids
- website
- uino.gov.ba
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