Following a trial in the case of Mile Đurić, on 21 August 2024 the Court of BiH delivered and pronounced a Trial Judgment, finding the accused Mile Đurić, the owner and manager – responsible person and person authorized to represent the legal entity of Bistrik d.o.o. Bijeljina, guilty of the criminal offense of Tax Evasion or Fraud under Article 210(4), as read with Paragraph 1, of the CC BiH.
The Court sentenced the accused to one (1) year of imprisonment.
Pursuant to Articles 110 and 111 CC BiH, the ill-gotten gain in the amount of 398,366.44 BAM shall be confiscated from the accused Mile Đurić, which the accused shall pay towards the BiH budget within 6 (six) months of the day when the Judgment becomes final, under the threat of enforcement.
The accused has been found guilty that, in his capacity as the manager and owner of the legal entity of Bistrik d.o.o. Bijeljina, with the intent to evade the payment of dues prescribed by the BiH tax legislation – Value/Added Tax, he managed the business operations of the legal entity of Bistrik d.o.o. Bijeljina in the manner that he had made a taxable turnover in the total amount of 2,348,721.69 BAM in the name and to the benefit of the legal entity, but failed to enter the amount in the legal entity’s business records, i.e. he provided false data on his taxable income, which was discovered during a tax inspection of VAT payers.
The accused did not enter the turnover and the accompanying output VAT in the total amount of 398,366.44 BAM and the relevant income in the bookkeeping records of the legal entity of Bistrik d.o.o. Bijeljina, and did not register, calculate and submit the tax return to the ITA BiH, by which he unlawfully and groundlessly diminished his VAT obligation and evaded to present, calculate, submit and pay the output VAT in the amount of 398,366.44 BAM, which is the amount of damage caused to the BiH budget.
An appeal from the Judgment may be filed with the Appellate Division Panel of the Court within 15 (fifteen) days of the day when a written copy of the Judgment was received.