- country
- BiH (RS)
- date text
- Jan 2023
- actor text
- RS Tax Inspectorate
- campaign id
- BIH-CAMP-003
- confidence 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 (BI | 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.
- date confidence
- month_year
- excerpt
- 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.'
- id
- SIG-BIH-019
- incident id
- BIH-019
- normalized date
- 2023-01-01
- observation
- country
- BiH (RS)
- actor primary
- RS Tax Inspectorate
- actor type primary
- Prosecutor/Judicial
- campaign id
- BIH-CAMP-003
- campaign phase
- Phase 4: Institutional Operationalization
- campaigns served
- BIH-CAMP-003; BIH-CAMP-004
- case id
- BIH-019
- channel primary
- Official/Regulatory
- confidence 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 (BI | 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.
- consequence category
- Legal/Administrative + Social Trust Erosion
- date confidence
- month_year
- enabler status
- Active
- enabler type
- Financial Surveillance Capacity
- escalation stage
- 4
- event date normalized
- 2023-01-01
- event date raw
- Jan 2023
- harm track
- Both
- institutional consequence
- Criminal charges; Chilling effect
- primary narrative code
- NF-02
- primary narrative label
- Financial Corruption / Grant Abuse
- secondary narrative code
- NF-03
- secondary narrative label
- Financial Corruption / AML
- secondary source url
- https://www.ohchr.org/en/press-releases/2025/02/bosnia-and-herzegovina-bill-registering-ngos-will-increase-government
- signal id
- SIG-BIH-019
- source text excerpt
- 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.'
- source type
- Official/Regulatory
- source url
- https://balkancsd.net/cpcd-publishes-2023-report-on-the-civil-society-environment-in-bosnia-and-herzegovina/
- tactic code
- Administrative CSO Burdening (tax reclassification → lethal fine)
- target
- IBHI (Initiative and Civil Action) — 26-year-old CSO
- target type
- CSO
- trigger type
- TR-08: Proactive / Ambient
- secondary source url
- https://www.ohchr.org/en/press-releases/2025/02/bosnia-and-herzegovina-bill-registering-ngos-will-increase-government
- source type
- Official/Regulatory
- source url
- https://balkancsd.net/cpcd-publishes-2023-report-on-the-civil-society-environment-in-bosnia-and-herzegovina/
- target text
- IBHI (Initiative and Civil Action) — 26-year-old CSO
The public research collection