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The Prosecutor's Office of Bosnia and Herzegovina

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FOLLOWING A PLEA AGREEMENT PARTIES ACCUSED OF TAX EVASION IN A CASE AGAINST A NATURAL AND LEGAL ENTITY SENTENCED TO PROPOSED IMPRISONMENTS, FINES AND CONFISCATION OF PROCEEDS OF CRIME

01.04.2022. 15:50
 Within the scope of the case of the Prosecutor’s Office of BiH, the parties accused of tax evasion in the amount of 423,378.68 KM, which is the amount of damages to the budget of BiH, decided to plead guilty and agreed to the proposed penalties:
  • FOLLOWING A PLEA AGREEMENT PARTIES ACCUSED OF TAX EVASION IN A CASE AGAINST A NATURAL AND LEGAL ENTITY SENTENCED TO PROPOSED IMPRISONMENTS, FINES AND CONFISCATION OF PROCEEDS OF CRIME

- Avdija Ćenanović (1964), to the main sentence, imprisonment for a term of one (1) year, as well as a secondary fine in the amount of 5000 BAM, which the accused will pay within 30 days to the account of the Treasury of BiH; 

- legal entity SARA KOMPANI d.o.o. Ilidža, to a fine in the amount of 10,000 BAM, which the accused will pay within 30 days. Pursuant to Articles 110 and 111 of the Criminal Code of BiH, the Accused Legal Entity is deprived of the illegally obtained proceeds of crime in the amount of 423,378.68 BAM, which was previously secured and which was a condition for concluding the agreement. In that way, the settlement of the damage to the budget of BiH is fully ensured. 

The indictment charges the accused: Avdija Ćenanović with having, as the owner and responsible person, the director without limitation of authority within the registered activity in the legal entity Sara Kompani d.o.o. Ilidža, provided false information about the facts that affect the determination of the amount of liabilities, avoided calculating and paying the VAT taxes prescribed by the tax legislation, and the legal entity Sara Kompani d.o.o. Ilidža is charged with having disposed with the illegally obtained material gain, which was acquired by the accused Avdija Ćenanović. 

The accused parties pleaded guilty, Ćenanović to the criminal offense of tax evasion or fraud under Article 210, paragraph 4 in conjunction with paragraphs 1 and 2, and in conjunction with Article 54 of the CC BiH, and the legal entity Sara Kompani d.o.o. Ilidža to criminal offense of tax evasion or fraud under Article 210, paragraph 4 in conjunction with paragraphs 1 and 2 and in conjunction with Articles 54 and 124 of the same Code. 

The plea agreements were forwarded to the Court of BiH, which accepted the agreements and sentenced the accused.


*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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