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The Prosecutor's Office of Bosnia and Herzegovina

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NATURAL AND LEGAL PERSON ENTERED INTO A PLEA AGREEMENT THUS FULLY COMPLETING THE CASE; PRISON SENTENCES, FINES AND CONFISCATION OF UNLAWFUL PROPERTY GAIN PROPOSED

12.04.2017. 14:52
Within the case of the Prosecutor’s Office of BiH the parties accused of tax evasion in the amount of BAM 185,451, which is the amount of damages caused to the BiH budget, have decided to enter into agreement on admission of guilt. By way of concluding plea agreements the purpose of punishment is achieved i.e. unlawful property gain is confiscated thus compensating the state and the case is completed in full.
  • NATURAL AND LEGAL PERSON ENTERED INTO A PLEA AGREEMENT THUS FULLY COMPLETING THE CASE; PRISON SENTENCES, FINES AND CONFISCATION OF UNLAWFUL PROPERTY GAIN PROPOSED

The following accused persons entered into plea agreements:

-   Darijo MIKULIĆ, born in 1979 in Široki Brijeg, citizen of Bosnia and Herzegovina and Republic of Croatia.

Prison sentence of 1 (one) year, as well as fine of BAM 40,000 which the defendant shall pay within six (6) months from the date of conclusion of the agreement was proposed. The unlawful property gain in the amount of BAM 185,451 shall be confiscated from the accused.

-  Legal person "PROSPER" d.o.o Posušje, based in Posušje, represented by

   the authorized person and director Darijo Mikulić.

A fine in the amount of BAM 5,000 is proposed and the legal person shall pay within thirty (30) days of the conclusion of the agreement.

Indictment charges Dario Mikulić with having, in his capacity as director and responsible person of the company "PROSPER" d.o.o. Posušje, in the period during 2009 and 2010, in order to evade sales tax, obtained or compiled documents of false content i.e. invoices of a legal person, by providing false information on the sale of various kinds of commodities from an alleged supplier from Posušje, without actual traffic ever occurring.

The accused is charged with having enabled the company by way of forwarding and entering illicit and unfounded records in the business books, to enjoy unfounded and unlawful deduction of input tax in the amount of BAM 185,451.00 which is the amount of the damages caused to the BiH budget.

Legal person "PROSPER" d.o.o. Posušje is charged with unlawfully disposing the property gain, which was obtained, in the name and on behalf of/for the benefit of the legal person "PROSPER" d.o.o. Posušje, by the suspect Darijo Mikulić as the director and responsible person.

The accused parties pleaded guilty: the defendant Mikulić for the criminal offense of Tax Evasion or Fraud under Article 210 (4) of the CC BiH in conjunction with (1) and the legal person "PROSPER" d.o.o. Posušje for the criminal offense of Tax Evasion or Fraud under Article 210 (4) in conjunction with Article 124 of the same Code.

The accused parties pleaded guilty voluntarily and with full understanding and have waived their right to a hearing and the right to appeal the judgment that shall, pursuant to the agreement, be pronounced by the Court of BiH.

Plea agreements were forwarded to the Court of Bosnia and Herzegovina.


*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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