Prosecutor's number: Т20 0 КТПО 0015566 18
Number of parties: 3
Prosecutor: Ismet Šuškić
Preliminary Hearing Judge: Dalida Burzić
Acting Judicial Council / single judge in first instance proceedings: Izo Tankić, Stanko Blagić, Biljana Ćuković
Acting Judicial Council / single judge in third instance proceedings: Hilmo Vučinić, Željka Marenić, Staniša Gluhajić
Confirmation date: 17.01.2020.
Department: Section II
The factual substrate of the indictment:
The indictment alleges that Senad Svraka, in the formal capacity as the founder/owner of the legal entity Elster Commerce d.o.o. Sarajevo, and Aida Svraka, in the formal capacity as the responsible person authorized to represent the legal entity Elster Commerce d.o.o. Sarajevo with unlimited authority, where she is employed as the manager, jointly ran business operations of the legal entity Elster Commerce d.o.o. Sarajevo. The indictment states that between May 2008 and April 2011 they evaded the payment of duties prescribed by the BiH tax legislation by providing false data on the facts of influence on determining the amount of duties, while the amount of the tax evaded exceeds 200,000.00 KM.
The accused legal person Elster Commerce d.o.o. Sarajevo has had at its disposal the ill-gotten gain in the amount of 3,569,592.55 KM obtained in its name and on its behalf by Senad Svraka and Aida Svraka.
Case in progress
| Defendant: | Aida Svraka |
|---|---|
| Defender: | Sanela Dautbegović |
| Judgment / Decision |
| Defendant: | Senad Svraka |
|---|---|
| Defender: | Almin Dautbegović |
| Judgment / Decision |
| Defendant: | "ELSTER-COMERCE" d.o.o. |
|---|---|
| Judgment / Decision |
1.
| Defendant: | Aida Svraka i dr. | ||
|---|---|---|---|
| Offense: | Porezna utaja ili prevara iz člana 210. stav 4. KZ BiH, u vezi sa stavom 1., i članovima 54. i 124. KZ BiH | ||
| Place of committment: | "ELSTER-COMERCE" d.o.o. | ||
| Committment year: | 2008. - 2011. | ||
| Damaged by crime: | Public property | Number of injured / victims: | The exact number has not been determined |
2.
| Defendant: | Svraka Senad | ||
|---|---|---|---|
| Offense: | Porezna utaja ili prevara iz člana 210. stav 4. u vezi sa stavom 1. Krivičnog zakona Bosne i Hercegovine (KZ BiH) u vezi sa članom 31. i 54. istog zakona. | ||
| Place of committment: | Sarajevo | ||
| Committment year: | 2008. - 2011. | ||
| Damaged by crime: | Public property | Number of injured / victims: | The exact number has not been determined |
3.
| Defendant: | ''ELSTER-COMERCE'' d.o.o. | ||
|---|---|---|---|
| Offense: | Porezna utaja ili prevara iz člana 210. stav 4. u vezi sa stavom 1. Krivičnog zakona Bosne i Hercegovine (KZ BiH) u vezi sa članom 54. i 124. istog Zakona. | ||
| Place of committment: | Sarajevo | ||
| Committment year: | 2008. - 2010. | ||
| Damaged by crime: | Public property | Number of injured / victims: | The exact number has not been determined |
Judgment / Decision: Liberating
On 17 January 2020, the Court of BiH confirmed an indictment in the case of Aida Svraka et al. charging the accused Aida Svraka and the accused legal entity ELSTER COMMERCE doo Sarajevo with the criminal offense of Tax Evasion or Fraud under Article 210(4) in connection with Paragraph 1, as read with Articles 54 and 124 of the CC BiH. The indictment was dismissed in relation to Senad Svraka.
At the arraignment held on 7 February 2020, the accused Aida Svraka and the legal entity of "ELSTER COMMERCE" d.o.o. entered a not guilty plea.
The main trial was initiated on 15 July 2020. The prosecution is currently presenting its evidence.
Panel of Judges composed of: Tankić Izo, Blagić Stanko, Ćuković Biljana
On 15 July 2020, the Court of BiH issued a decision to join the proceedings in relation to the accused Aida Svraka and the accused Senad Svraka. The case will be conducted under as the case of Aida Svraka et al., No. S1 2 K 034398 20 K.
The Court of Bosnia and Herzegovina handed down today, 15 February 2022, a judgment in the case of Aida Svraka et al. acquitting the accused Aida Svraka of the charges that she committed the criminal offense of Tax Evasion or Fraud under Article 210(4) in connection with Paragraph 1 of the Criminal Code of the CC BiH (CC BiH), as read with Article 54 of the CC BiH; the accused Senad Svraka of the charges that he committed the criminal offense of Tax Evasion or Fraud under Article 210(4) in connection with Paragraph 1 of the CC BiH, as read with Article 31 and Article 54 of the CC BiH; and the legal entity ELSTER-COMMERCE D.O.O. SARAJEVO of the charges that it committed the criminal offense of Tax Evasion or Fraud under Article 210(4) in connection with Paragraph 1 of the CC BiH, as read with Article 54 and Article 124 of the CC BiH.
On 8 August 2022 the Appellate Division Panel of the Court of Bosnia and Herzegovina (BiH) issued a second-instance decision in the case of Aida Svraka et al. - S1 2 K 034398 22 Kž, granting the appeal filed by the BiH Prosecutor's Office, revoked the Court of BiH Judgment No. S1 2 K 034398 20 K of 15 February 2022 and ordered that a trial be held before the Appellate Division Panel of the Court of BiH.
Having held a public session of the Third Instance Panel in the case of Aida Svraka and others, the Panel of the Appellate Division of the Court of BiH delivered, on 2 June 2023, a judgment dismissing as ill-founded the appeals filed by defense counsel for the accused Aida Svraka and Senad Svraka, as well as an appeal filed by the legal representative of the legal entity “ELSTER – COMMERRCE” d.o.o. Sarajevo, and upholding the second instance judgment of the Court of Bosnia and Herzegovina of 10 January 2023.
The second instance judgment of the Court of BiH of 10 January 2023 found the accused Aida Svraka and Senad Svraka guilty of the extended criminal offense of Tax Evasion or Fraud under Article 210(4) in connection with Paragraph 1 of the Criminal Code od Bosnia and Herzegovina (CC BiH), as read with Article 54 of the same code, and the accused Senad Svraka also as read with Article 31 of the CC BiH. The Court sentenced the two accused to imprisonment for a term of 5 (five) years each.
Under the same judgment, the legal entity “ELSTER – COMMERCE” d.o.o. Sarajevo, was found responsible because, in the manner described in the indictment, it committed the criminal offense of Tax Evasion or Fraud under Article 210 (4) in connection with Paragraph 1 of the CC BiH, as read with Articles 54, 124 c) and 128 of the same Code. The court fined the accused legal entity in the amount of KM 2,500,000.00, which shall be paid by the legal entity within a period of 3 (three) months after the finality of the judgment, under a threat of forcible collection. In addition, the proceeds of crime in the amount of KM 3,549,713.12 were confiscated from the accused legal entity, which amount the legal entity shall pay within a period of 6 (six) months after the finality of the judgment, under a threat of forcible collection.
No appeal lies from this judgment.