The subject arose: By filing an Inictment
Indictment: commission of the criminal offense of Tax Evasion or Fraud under Article 210(3) of the Criminal Code of Bosnia and Herzegovina (CC BiH) in connection with Paragraphs (1) and (2) of the CC BiH, all as read with Article 31 of the same Code
Prosecutor's number: T20 0 KTPO 0017763 19
Number of parties: 1
Prosecutor: Ismet Šuškić
Preliminary Hearing Judge: Dalida Burzić
Acting Judicial Council / single judge in first instance proceedings: Goran Radević, Mirsad Strika, Hasija Mašović
Confirmation date: 13.12.2018.
Final decision rendered on: 14.07.2022.
Department: Section II
The factual substrate of the indictment:
The indictment charges the accused Miro Đurišić that, as the Director and responsible person at the legal entity „Posušje“ d.o.o., Posušje, he falsely presented that he had delivered wood processing machines to the legal entity „Namještaj Mozaik“ d.o.o., Čelinac in the amount of KM 373,027.60, and thereby enabled for the legal entity „Namještaj Mozaik“ d.o.o. an unjustified deduction of the incoming VAT in the amount of KM 54,201.00 to the detriment of the budget of Bosnia and Herzegovina.
| Defendant: | Đurišić Miro |
|---|---|
| Defender: | Adna Dobojlić |
| Judgment / Decision |
1.
| Defendant: | Đurišić Miro | ||
|---|---|---|---|
| Offense: | Krivično djelo Porezna utaja ili prevara iz člana 210. stavovi 3. i 4. KZ BiH u vezi sa članovima 54., 29. i 31. KZ BiH . | ||
| Place of committment: | teritorija BiH | ||
| Committment year: | 2010. | ||
| Damaged by crime: | Public property | Number of injured / victims: | The exact number has not been determined |
The Court of Bosnia and Herzegovina confirmed, on 31 December 2018, an indictment in the case of Miro Đurišić and others, charging the accused Miro Đurišić with commission of the criminal offense of Tax Evasion or Fraud under Article 4 of the CC BiH, and the legal entity Energent d.o.o. Posušje with commission of the criminal offense of Tax Evasion or Fraud under Article 210(3) of the Criminal Code of BiH in connection with Paragraph 1, as read with Article 54 and Article 124 of the CC BiH.
Having held the hearing to deliberate on a guilty plea agreement and the sentencing hearing in the case of Miro Đurišić et al., the Court of Bosnia and Herzegovina delivered, on 29 January 2019 a first instance judgment finding the accused Miro Đurišić guilty of commission of the criminal offense of Tax Evasions under Article 210(3) in connection with Paragraph 1 of the CC BiH, as read with Article 54 of the same Code. The Court imposed on him a suspended sentence of imprisonment for a term of one (1) year, ordering at the same time that the sentenced imposed will not be executed unless the accused commits a new criminal offense during a period of three (3) years after the judgment finality. As an accessory sentence, the accused was fined in the amount of KM 10,000.00, and the proceeds of crime were confiscated form him in the amount of KM 109,355.60.
Having held the main trial, as well as deliberation and voting procedures, the Appellate Panel of the Court of Bosnia and Herzegovina delivered today, 14 July 2022, a second instance judgment in the case of Miro Đurišić finding the accused Miro Đurišić guilty of commission of the criminal offense of Tax Evasion or Fraud under Article 210(3) of the Criminal Code of Bosnia and Herzegovina (CC BiH) in connection with Paragraphs (1) and (2) of the CC BiH, all as read with Article 31 of the same Code. The Court imposed on the accused a prison sentence for a term of 10 months pursuant to the provisions on reduction of sentence under Article 49 a) and Article 50(1) d) of the CC BiH.