INSTITUTION OF THE HUMAN RIGHTS OMBUDSMAN OF BOSNIA AND HERZEGOVINA Example 235: The complainant appeals against the decision of the Cantonal Tax Office Tuzla, Lukavac Tax Office. He appealed the decision to a second instance body, the Federal Ministry of Finance. The second-instance body eliminated the violation of rights after the intervention of the Ombudsman, in which way the case ended positively. Example: 236 The complainant addressed the Institution due to the alleged violation of consumer rights. He states that during the sending of a parcel at the Pošte Srpske/Posts of Srpska, in addition to the regular price, he was charged an additional 0.20 BAM, as an allowance for the Red Cross week. He also stated that he was not issued a fiscal invoice for that service, but a handwritten invoice, and he was interested in whether everything was legal in the mentioned case, how he could know that the funds would really end up in the Red Cross accounts, and why in the mentioned case the Pošte Srpske/Posts of Srpska act in a humanitarian way collecting the fees from the users of their services without their explicit consent, instead from their own funds. In response to the complainant's allegations, the Posts of Srpska stated 237 that, as a legal entity, they are obliged to sell additional stamps in favor of the Red Cross during the "Red Cross Week" and "Tuberculosis Week", in accordance with the Law on the Position and Powers of the Red Cross of the Republika Srpska and the Law on Postal Traffic Services. Also, they further stated that the Law on VAT prescribes that public postal services are exempt from VAT, and the Law on Fiscal Cash Registers so that they do no have an obligation to register each individual transaction of goods and services through the fiscal cash register. Ž-SA-04-287/19 Ž-BL-04-681/19 237 A document no.:1/2.1.-3055/19, dated 15 October 2019 235 236 62