Dusko Misic damaged the Budget of BiH in the Amount of 71 Thousand BAM

December 28, 2018 12:00 PM

On 27 December 2018, the Court of Bosnia and Herzegovina delivered a Judgment in the case of Duško Mišić, finding the accused Duško Mišić guilty of the criminal offense of Tax Evasion or Fraud under Article 210 Paragraph 3 as read with Paragraph 1 of the Criminal Code of Bosnia and Herzegovina (CC BiH) and Article 54 of the CC BiH. The Court sentenced the accused to one (1) year imprisonment. As an accessory punishment, the Court imposed on the accused a fine amounting to 7,000.00 BAM (seven thousand convertible marks).

The accused Duško Mišić is guilty because he, in the period of August, October and December 2016, as a person liable to pay value added tax within the meaning of Article 13 of the Law on Value Added Tax (VAT) of Bosnia and Herzegovina (BiH) and owner of legal entity FARMA DORRINGO Teslić, supplied goods subject to taxation within the meaning of Articles 3 and 4 of the Law on VAT BiH in the amount of 175,051.80 BAM to the buyer Madi d.o.o. Tešanj, failing to enter the transaction(s) in his business books or report them to the Indirect Taxation Authority of Bosnia and Herzegovina in the tax reports, whereby he, contrary to the Law on VAT BiH, failed to calculate value added tax in the total amount of 29,759.00 BAM.

In the period of March, August and October 2016, the accused, intending to evade payment of value added tax, performed business activities that are defined as “bogus trade” in Article 64 of the Law on VAT BiH.

Specifically, in the book of incoming invoices of Farma Doringo Teslić he entered incoming invoices of STR Doringo Teslić that were not a result of an actual business activity, whereby he, by acting in violation of the Law on VAT BiH, reduced his actual obligations in terms of value added tax in the total amount of 41,588.00 BAM. In this way the accused damaged the Budget of BiH in the total amount of 71,347.00 BAM, acquiring illegal gain for himself in the specified amount.

Pursuant to Articles 110 and 111 of the CC BiH, the illegal gain acquired through the commission of the criminal offense in the amount of 71,347.00 BAM is confiscated from the accused Duško Mišić and the accused has already paid that amount into the Budget of BiH.

 

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