Prosecutor's number: T20 0 KTPO 0018328 19
Number of parties: 3
Prosecutor: Ismet Šuškić
Preliminary Hearing Judge: Dalida Burzić
Acting Judicial Council / single judge in first instance proceedings: Stanko Blagić, Izo Tankić, Biljana Ćuković
Acting Judicial Council / single judge in second instance proceedings: Huskić Amela, Vučinić Hilmo, Gluhajić Staniša
Confirmation date: 24.01.2020.
Department: Section II
Case in progress
| Defendant: | Miroslav Vrljičak |
|---|---|
| Judgment / Decision |
| Defendant: | Vjekoslav Bošnjak |
|---|---|
| Judgment / Decision |
| Defendant: | PRAVNO LICE Trgotank d.o.o. Fojnica |
|---|---|
| Judgment / Decision |
1.
| Defendant: | Miroslav Vrljičak i Vjekoslav Bošnjak | ||
|---|---|---|---|
| Offense: | Porezne utaje ili prevare iz člana 210. stav 4. KZ BiH u vezi sa stavom 1. i članovima 29. i 54 istog zakona. | ||
| Damaged by crime: | Public property | Number of injured / victims: | The exact number has not been determined |
2.
| Offense: | Porezne utaje ili prevare iz člana 210. stav 4. KZ BiH u vezi sa stavom 1. i članovima 29., 54. i 124. istog zakona | ||
|---|---|---|---|
| Damaged by crime: | Public property | Number of injured / victims: | The exact number has not been determined |
3.
| Defendant: | Vjekoslav Bošnjak | ||
|---|---|---|---|
| Damaged by crime: | Public property | Number of injured / victims: | The exact number has not been determined |
Judgment / Decision: Condemning
In the case S1 2 K 010164 19 Ko, the Court confirmed, on 24 January 2020, an indictment charging the accused Miroslav Vrljičko, Vjekoslav Bošnjak and the legal entity Trgotank d.o.o. Fojnica with the commission of the criminal offense of Tax Evasion or Fraud under Article 210 (4) of the CC BiH in connection with paragraph 1, as read with Articles 29 and 54 of the same Code.
At the arraignment held on 13 July 2020, in the case of Miroslav Vrljičak et al., the Second-accused Vjekoslav Bošnjak pled not guilty. The said arraignment was not attended by the Principal-accused, who is also a representative of the legal entity “Trgotank” d.o.o. Fojnica, wherefore a hearing related to them will be subsequently scheduled. The indictment charged Miroslav Vrljičak et al. with the commission of the criminal offense of Tax Evasion or Fraud under Article 210(4) of the CC BiH in connection with Paragraph (1), as read with Articles 29, 54 and 124 of the CC BiH.
At the arraignment held on 28 July 2020, in the case No. S1 2 K 010164 19 Ko, the accused Miroslav Vrljičak and the accused legal entity Trgotank d.o.o. Fojnica entered a not guilty plea concerning the criminal offense of Tax Evasion or Fraud under Article 210(4) CC BiH as read with Paragraph 1 and Articles 29, 54 and 124 CC BiH.
The main trial was initiated on 8 October 2020. The prosecution is currently presenting its evidence.
On 25 October 2022 the Court of Bosnia and Herzegovina delivered a Trial Judgment in the case of Miroslav Vrljičak et al. (S1 2 K 010164 20 K), finding the accused Vjekoslav Bošnjak and Miroslav Vrljičak guilty of the criminal offense of Tax Evasion or Fraud under Article 210(4) CCBiH as read with Paragraph 1, and Articles 29 and 54 of the Code. The Court sentenced the accused Miroslav Vrljičak to two (2) years of imprisonment, and fined him with 15,000.00 BAM. The Court sentenced the accused Vjekoslav Bošnjak to two (2) years and six (6) months of imprisonment, and fined him with 20,000.00 BAM.
Miroslav Vrljičak and Vjekoslav Bošnjak have been found guilty that in the manner described in the operative part of the Judgment, acting in violation of the BiH Law on Excise Duties and the VAT Law, they damaged the BiH budget in the amount of 673,827.87 KM.
Pursuant to Articles 110 and 111 CCBiH, the ill-gotten gain in the amount of 673,827.87 BAM shall be confiscated from the accused Miroslav Vrljičak and Vjekoslav Bošnjak, who shall pay the above amount towards the budget of Bosnia and Herzegovina within ten (10) months of the day when the judgment becomes final.
Pursuant to Article 283d) of the Criminal Procedure Code of Bosnia and Herzegovina, the Court dismissed the charges against the accused legal entity of Trgotank d.o.o. Fojnica that they committed the criminal offense of Tax Evasion or Fraud under Article 210(4) CCBiH as read with Paragraph 1 and Articles 29, 54 and 124 of the Code.
The Judgment may be appealed with the Appellate Division of the Court of BiH within 15 days of the day when a written copy of the Judgment was received.