Web stranica Tužilaštva BiH ne podržava Internet Explorer verzije 7 u potpunosti.

Preporučujemo nadogradnju na Internet Explorer, Google Chrome, ili Firefox.

Ako koristite Internet explorer 9 ili više isključite "Compatibility View".

eng  bos  hrv  срп

The Prosecutor's Office of Bosnia and Herzegovina

News

INDICTMENT ISSUED AGAINST ONE NATURAL AND ONE LEGAL PERSON FOR EVASION OF TAXES AMOUNTING TO MORE THAN BAM 174.000.00

24.12.2013. 15:19
The Prosecutor's Office of BiH issued an indictment against one natural and one legal person, charging them with the criminal offense of Tax Evasion under Article 210 of the Criminal Code of Bosnia and Herzegovina.
  • INDICTMENT ISSUED AGAINST ONE NATURAL AND ONE LEGAL PERSON FOR EVASION OF TAXES AMOUNTING TO MORE THAN BAM 174.000.00

Prosecutor of the Special Department for Organized Crime, Economic Crime and Corruption within the Prosecutor's Office of BiH issued an indictment against the following persons:

-        D.Š. (1970) from Tuzla, with prior convictions, citizen of BiH and

-        Company from Tuzla, in which D.Š. is the director.

The accused D. Š. is charged to have, while working as a director and responsible person in the company - the second accused and a taxpayer, during the period from November 1, 2009 to August 31, 2011 provided false information on the taxable income of the above mentioned company with the intent to evade payment of sales taxes which is contrary to the applicable legal provisions on the Value Added Tax.

The accused have, during the aforementioned period, recorded false information on procurement of various goods from two companies in the books of accounts and VAT reports and have performed illegal deduction of input VAT on invoices in which the turnover of goods and services never took place i.e. to have presented fictitious turnover totaling BAM 1,026,428.00 although there was no actual turnover with these legal entities, thus failing to meet the legal requirements for tax exemption and evading calculation of payments of taxes on goods and services in the amount of BAM 174,493.00 which is the amount of their ill-gotten gain and the amount of damages to BiH budget.

The prosecutor's indictment addressed to the Court of BiH requests that the proceeds of crime be forfeited from the accused, in accordance with Articles 110 and 140 of the CC BiH.

The accused are charged with evading payment of duties prescribed by the legislation of Bosnia and Herzegovina, providing false information on facts that are important for determining the amount of tax liabilities, and as the amount of payments evaded exceeds the amount of BAM 50,000.00, the accused D. Š. has thereby committed the criminal offense of Tax Evasion under Article 210, Paragraph 3 of the CC BiH in conjunction with Paragraph 1 of the CC BiH, all in conjunction with Article 54 of the CC BiH and in terms of the suspected legal person in conjunction with Article 125, Paragraph 4 of the CC BiH.

The indictment was 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.

Print      Sent to a friend

Video

Archives

Others about us - PRESS

Archives

NEW BUILDING OF THE PROSECUTOR'S OFFICE OF BIH



Photo gallery

03. 2024.
M T W T F S S
        01 02 03
04 05 06 07 08 09 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30 31
 
27.03.2024. - CUSTODY MOTION FOR TURKISH CITIZENS SUSPECTED OF HUMAN SMUGGLING
25.03.2024. - INDICTMENT FILED IN THE CASE WITH EVIDENCE FROM SKY AND ANOM APPLICATIONS AGAINST RADOVAN DAMJANOVIĆ (1987)
25.03.2024. - ACCUSED OF TERRORISM AND PARTICIPATION IN FOREIGN BATTLEFIELDS ENTERS A GUILTY PLEA AGREEMENT AND IS SENTENCED TO 3 YEARS IN PRISON

Contact

ADDRESS OF THE PROSECUTOR’S
OFFICE OF BIH

Kraljice Jelene 88
71000 Sarajevo
Bosnia and Herzegovina

Phone: +387 (0) 33 483 700 
Fax: +387 (0) 33 483 840
info@tuzilastvobih.gov.ba

The Press Office:
Phone: +387 (0)33 483 751
Fax: +387 (0) 33 483 840

WORKING HOURS