Having held a guilty plea agreement consideration hearing in the case of Perica Biško (S1 2 K 050999 25 K), on 24 April 2025 the Court of Bosnia and Herzegovina delivered and pronounced a Judgment, finding Perica Biško guilty of the criminal offense of Tax Evasion or Fraud under Article 210(1) CC BiH as read with Article 54 CC BiH.

The Court imposed on the accused Perica Biško a suspended sentence of 1 (one) year of imprisonment, while stipulating that the sentence shall not be executed unless the accused commits another criminal offense within 2 (two) years of the day when the Judgment becomes final.

The Court also fined the accused with 1,000.00 BAM, which the accused shall pay within 30 days of the day when the Judgment becomes final.

The accused has been found guilty that between January and December 2016, and during the tax period from January to June and in December 2017, in his capacity as the owner of the “STR Milano”, Ljubuški, with the aim of obtaining illegal property gain, and in order to evade the payment of value/added tax, he proceeded in violation of the VAT Law, and thus evaded the payment of the dues set forth in the tax legislation of Bosnia and Herzegovina, by providing false taxable income data that affect the VAT amount determination, in which way he deprived the budget of Bosnia and Herzegovina of the total amount of 37,313.00 BAM.