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.

The accused Miro Đurišić is found guilty in as much as he falsely presented that he had delivered wood processing machines to the legal entity “Namještaj Mozaik” d.o.o. Čelinac in a total invoice value of KM 373,027.60, and thereby enabled for the legal entity “Namještaj Mozaik” d.o.o. Čelinac an unjustified deduction of the incoming VAT in the amount of 54,201.00 to the detriment of the budget of Bosnia and Herzegovina.