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.
The accused Aida Svraka and the accused Senad Svraka are acquitted of the charges that they jointly managed the functioning of the legal entity Elster Commerce d.o.o. Sarajevo, and that during the period between May 2008 and April 2011, they avoided paying the taxes prescribed under the BiH tax legislation by offering false information about the facts relevant to the tax amount determination, while the tax whose payment was avoided exceeds the amount of KM 200,000.00.
The accused legal entity Elster Commerce d.o.o. Sarajevo is acquitted of the charges that, as a legal entity, it disposed with the unlawfully obtained property gain in the amount of KM 3,569,592.55 accrued by Senad Svraka and Aida Svraka in the name, for the account and in the interest of the said legal entity.