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The Prosecutor's Office of Bosnia and Herzegovina

News

INDICTMENT ISSUED AGAINST MIHA AMON FOR TAX EVASION

06.03.2014. 15:09
Prosecutor of the Department III of the Prosecutor’s Office of BiH has issued an Indictment against Miha Amon, born on 10 November 1985 in Ljubljana, the Republic of Slovenia, where he also resides, citizen of the Republic of Slovenia.
  • INDICTMENT ISSUED AGAINST MIHA AMON FOR TAX EVASION

The accused Miha Amon is charged, as a responsible person in the legal person of ‘AMON EU’ d.o.o. /Limited Liability Company/Banja Luka liable to pay taxes, with presenting false information about his taxable incoming invoices in his business documentation and VAT return forms for the year of 2009, with the aim of exercising the right to indirect tax refund provided under the tax legislation of Bosnia and Herzegovina. 

In two criminal acts, by falsely presenting the right to deduct input VAT in his VAT return forms for July and October of 2009, the accused entered false content on the basis of which the amount of BAM 129,466.00 was paid to him from the budget of Bosnia and Herzegovina and thus the BiH budget was damaged the in the same amount.

With the intent to exercise his right to indirect tax refund provided under the tax legislation of Bosnia and Herzegovina, the accused Miha Amon submitted his tax return form with false content, wherein the amount of indirect tax refund was presented and that amount exceeds BAM 50,000.00, whereby he committed the criminal offense of Tax Evasion, as referred to in Article 210, Paragraph 2, as read with Paragraph 3 of the Criminal Code of BiH.

The Indictment has been forwarded to the Court of BiH for confirmation.


*Note on the principle of presumption of innocence

Dear Media Representatives, when transmitting news please bear in mind that persons referred to in the news and information of the BiH Prosecutor's Office, have the status of a suspect or an accused person. Let us remind you of the principle of presumption of innocence, which defines that no person shall be considered guilty until his/her guilt has been established by a final verdict.

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