Having held a guilty plea agreement consideration hearing and a sentencing hearing, on 25 February 2022 the Court of Bosnia and Herzegovina delivered a Judgment in the criminal case versus the accused Simo Đurić and the legal entity of “PIL COMERC” d.o.o. Brčko, finding the accused Simo Đurić guilty of the criminal offense of Tax Evasion or Fraud under Article 210(1) of the Criminal Court of Bosnia and Herzegovina (CC BiH) as read with Article 54 CC BiH. The Court imposed on the accused a suspended sentence of 8 (eight) months of imprisonment, while ordering that the imposed sentence should not be carried out unless the accused commits another criminal offense within 3 (three) years of the day when the judgment becomes final.

The accused Simo Đurić has been found guilty that during a period of 2017-2018, as director and responsible person at the legal entity of PIL COMERC“ d.o.o. Brčko, as a tax payer, in accordance with Articles 12 and 13 of the Law on VAT, with the aim of evading the VAT payment, he made a taxable turnover in terms of Articles 3 and 4 of the Law in the total amount of 182,740.36 KM, which he failed to enter into his business records, nor did he report the turnover in his self-taxation returns to the BiH Indirect Taxation Authority. The accused did not pay his taxes for the 2017-2018 period in the total amount of 31,065.86 KM, which is the amount of damage caused to the budget of Bosnia and Herzegovina.

The ill-gotten gain shall be confiscated from the accused Simo Đurić in the amount of 23,194.08 KM, which the accused shall pay towards the BiH budget within 10 (ten) months of the day when the judgment becomes final.

Conversely, the charges that the accused legal entity “PIL COMERC” d.o.o. Brčko committed the continued criminal offense of Tax Evasion or Fraud under Article 210(1) CC BiH as read with Articles 54 and 124c) CC BiH were dismissed.