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. If the accused fails to pay the fine within the given time-frame, the Court shall immediately, pursuant to Article 47(3) CC BiH, replace it with imprisonment so that each started 100 KM of fine shall correspond to one day in prison, on proviso that it does not exceed the punishment the offense carries.
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.
The accused Avdija Ćenanović is guilty that in his capacity as director with unlimited powers and the responsible person at the legal entity of “SARA KOMPANI“ d.o.o. Ilidža he evaded the payment of dues prescribed by the BiH tax legislation by providing false data on the facts relevant to determining the dues, so that for the period April 2012-Decembar 2015 he caused damage to the budget of Bosnia and Herzegovina in the amount of 423,378.68 KM.
The accused legal entity of ''SARA KOMPANI'' d.o.o. Ilidža is responsible that it disposed of the ill-gotten gain in the amount of 423,378.68 KM which was obtained on its behalf and for its interest by the accused Avdija Ćenanović in his capacity as director-responsible person in the legal entity with unlimited powers.
