BUSINESS

Court of BiH sentenced One Person for Tax Evasion of almost 300,000 BAM

 

On 16 January 2020, the Court of Bosnia and Herzegovina delivered a judgment in the Emir Suljić case, finding the accused Emir Suljić guilty of the criminal offense of Tax Evasion or Fraud under Article 210(4) as read with Paragraph 1 of the Criminal Code of BiH (CC BiH), all in conjunction with Article 54 of the CC BiH. The Court imposed a sentence of five (5) years of imprisonment, plus a fine in the amount of 20,000.00 KM. The ill-gotten gain in the amount of 284,489.99 KM shall be confiscated from the accused Emir Suljić.

The accused Emir Suljić has been found guilty that, as an authorized representative of the legal entity DEX d.o.o. Brčko District BiH, he provided false data on its taxable income as well as on other facts affecting the determination of the amount of tax dues, and evaded paying value/added tax in the total amount of 284,489.99 KM, which is the amount of damage he caused to the BiH budget.

The accused Emir Suljić is acquitted of the charges that, as an authorized representative of the legal entity DEX d.o.o. Brčko District BiH, he provided false data on its taxable income as well as on other facts affecting the determination of the amount of tax dues, and evaded paying value/added tax in the total amount of 287,747.13 KM, which is the amount of damage he would have caused to the BiH budget, by which he would have committed the continued criminal offense of Tax Evasion under Article 210(4) as read with Paragraph 1 of CC BiH, all in conjunction with Article 54 of the CC BiH.

The Indictment alleges that Emir Suljić, as an authorized representative of the „DEX“ d.o.o. legal entity from the Brčko District of BiH, between 30 March 2014 and 25 June 2015, by providing false data about the taxable income, as well as about other facts of effect on determining the amount of taxes, evaded paying value/added tax in the amount of 584.813, 44 KM, thus damaging the BiH budget for the above amount.

Counts of Indictment:

The Indictment charges the accused Emir Suljić with the criminal offense of Tax Evasion or Fraud under Article 210(4), as read with Paragraph (1), and Article 54, of the Criminal Code of Bosnia and Herzegovina.

Procedural History:

On 19 December 2017, the Court of Bosnia and Herzegovina confirmed the indictment charging the accused Emir Suljić with the criminal offense of Tax Evasion or Fraud under Article 210(4), as read with Paragraph (1), and Article 54, of the Criminal Code of Bosnia and Herzegovina.

On 6 March 2018, at a plea hearing held in the case of Emir Suljić the accused pleaded not guilty to the criminal offense of Tax Evasion under Article 210(4) of the CC BiH.

The main trial was initiated on 2  April 2018.

Panel of Judges composed of: Šeleda Nenad, Radević Goran, Begović Džemila

On 16 January 2020, the Court of Bosnia and Herzegovina delivered a judgment in the Emir Suljić case, finding the accused Emir Suljić guilty of the criminal offense of Tax Evasion or Fraud under Article 210(4) as read with Paragraph 1 of the Criminal Code of BiH (CC BiH), all in conjunction with Article 54 of the CC BiH. The Court imposed a sentence of five (5) years of imprisonment, plus a fine in the amount of 20,000.00 KM. The ill-gotten gain in the amount of 284,489.99 KM shall be confiscated from the accused Emir Suljić.

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