Prosecutor's number: Т20 0 КТПО 0014392 17
Number of parties: 2
Confirmation date: 19.11.2020.
Department: Section II
The factual substrate of the indictment:
The Indictment states that the accused Avdija Ćenanović, as director with unlimited authority and the responsible person at the legal entity of Sara Kompani d.o.o Ilidža, evaded the payment of dues prescribed by the BiH tax legislation by providing false data on the facts of relevance for determining the amount of dues, while the amount of tax evaded exceeds 200,000.00 KM. The legal entity of Sara Kompani d.o.o. Ilidža has thus had the ill-gotten gain at its disposal, according to the Indictment.
Case in progress
| Defendant: | Avdija Ćenanović |
|---|---|
| Defender: | Mirela Kanlić |
| Judgment / Decision |
| Defendant: | Pravno lice SARA KOMPANI d.o.o. Ilidža |
|---|---|
| Defender: | Mirela Kanlić |
| Judgment / Decision |
1.
| Defendant: | Avdija Ćenanović | ||
|---|---|---|---|
| Offense: | Porezna utaja ili prijevara iz člana 210. stav 4. u vezi sa stavovima 1. i 2. KZ BiH, u vezi s članom 54. KZ BiH. | ||
| Place of committment: | Ilidža | ||
| Committment year: | 2012. - 2015. | ||
| Damaged by crime: | Public property | Number of injured / victims: | The exact number has not been determined |
2.
| Defendant: | Pravno lice SARA KOMPANI d.o.o. Ilidža | ||
|---|---|---|---|
| Offense: | Porezna utaja ili prijevara iz člana 210. stav 4. u vezi sa stavovima 1. i 2. KZ BiH, u vezi s članom 54. KZ BiH. | ||
| Place of committment: | Ilidža | ||
| Committment year: | 2012. - 2015. | ||
| Damaged by crime: | Public property | Number of injured / victims: | The exact number has not been determined |
Judgment / Decision: Condemning
On 19 November 2020, the Court confirmed an indictment in the case No. S1 2 K 032494 20 Ko charging the accused Avdija Ćenanović, and the legal entity “Sara Kompani d.o.o.” Ilidža with the commission of the criminal offense of Tax Evasion or Fraud under Article 210(4) in connection with Paragraphs 1 and 2 of the CC BiH, all as read with Articles 54, 124 and 125 of the CC BiH.
At the arraignment held on 16 December 2020, in the case S1 2 K 032494 20 Ko, the accused Avdija Ćenanović and the legal entity “SARA KOMPANI” d.o.o. Ilidža pled not guilty of the criminal offense of Tax Evasion or Fraud under Article 210(4), as read with Paragraphs 1 and 2, of the CC BiH, in conjunction with Article 54 CC BiH.
Having held a guilty plea agreement consideration hearing and a sentencing hearing in the case of Avdija Ćenanović et al., on 1 April 2022 the Court of Bosnia and Herzegovina delivered a judgment finding the accused Avdija Ćenanović guilty of the criminal offense of Tax Evasion or Fraud under Article 210(4) of the Criminal Code of Bosnia and Herzegovina (CC BiH) as read with Paragraph 1 CC BiH, all in conjunction with Article 54 CC BiH. The Court sentenced the accused Avdija Ćenanović to 1 (one) year of imprisonment, and imposed a 5,000.00 KM fine, which the accused must pay within 30 days of the day when the judgment becomes final.
The accused legal entity ''SARA KOMPANI'' d.o.o. Ilidža is responsible for committing the criminal offense of Tax Evasion or Fraud under Article 210(4) of the CC BiH as read with Paragraph 1 CC BiH, all in conjunction with Articles 54 and 124 CC BiH. The Court imposed a fine in the amount of 10,000.00 KM which the legal entity must pay within 30 days of the day when the judgment becomes final. Pursuant to Articles 110 and 111 CC BiH, the ill-gotten gain the amount of 423,378.68 KM shall be confiscated from the accused legal entity. The legal entity has already paid the sum in the administrative proceedings