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The Prosecutor's Office of Bosnia and Herzegovina

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INDICTMENT FILED AGAINST A NATURAL ENTITY AND A LEGAL ENTITY FOR TAX EVASION IN THE AMOUNT OF AROUND BAM 36,000

13.02.2024. 14:50
A prosecutor of the Prosecutor’s Office of Bosnia and Herzegovina filed an indictment against:  
  • INDICTMENT FILED AGAINST A NATURAL ENTITY AND A LEGAL ENTITY FOR TAX EVASION IN THE AMOUNT OF AROUND BAM 36,000

-         Milan Komljenović, born in 1967 in Kneževo / Skender Vakuf, previously convicted, citizen of Bosnia and Herzegovina and Republic of Serbia, and

-         the legal entity “AGROKOMBINAT” d.o.o. Banja Luka.

 

The charges against the defendant Milan Komljenović are that he as Director and responsible person in the legal entity “AGROKOMBINAT” d.o.o. Banja Luka, with the intention of reducing and avoiding the payment of value added tax (VAT), prescribed by the tax legislation in BiH, during the business - calendar years 2015, 2016 and 2017, in the bookkeeping records showed a fictitious turnover of goods between legal entities, which did not took place, and submitted VAT returns with untrue content, providing false information about the facts affecting the assessment of the amount of tax liability, and thereby unlawfully obtained the right to deduct incoming VAT by the total amount of BAM 36,640.00, by which he damaged the budget of Bosnia and Herzegovina.

 

The legal entity “AGROKOMBINAT” d.o.o. Banja Luka, as a legal entity, is charged with disposing with the property gain unlawfully acquired by the defendant Milan Komljenović.

 

The defendants are charged with having committed the following: the accused Milan Komljenović the extended criminal offence of tax evasion or fraud set forth in Article 210 (1), all in conjunction with Article 54 of the Criminal Code of BiH, and the legal entity “AGROKOMBINAT” d.o.o. Banja Luka, the criminal offence of tax evasion or fraud set forth in Article 210 (1), in conjunction with Article 124, and all in conjunction with Article 54 of the same Code.

 

The indictment was forwarded to the Court of Bosnia and Herzegovina for confirmation, which confirmed it.

 


*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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