INDICTMENT ISSUED FOR TAX EVASION AMOUNTING TO BAM 755,000.00. THREE PHYSICAL PERSONS AND ONE LEGAL PERSON INDICTED, AN OFFICER OF THE FBiH TAX ADMINISTRATION BEING AMONG THEM

One of the most voluminous Indictments for tax evasion has been supported by as much as 898 pieces of evidence and the confiscation of unlawfully acquired material gain in the amount of BAM 755,257.22 has been proposed.

A Prosecutor of the Special Department for Organized Crime, Economic Crime and Corruption of the Prosecutor’s Office of BiH has issued an Indictment against the following persons:

-      Ivica Ćuk, born on 12 July 1977 in Broćanac in Posušje Municipality, resident of Posušje, Director and a responsible person for trade and export and import services in the Elipsa d.o.o. /Limited Liability Company/ Posušje, in the period from 2003 from 2009;

-      Damir Ćuk aka Pajo, born on 17 April 1970 in Mostar, resident of Posušje, an employee in the Elipsa d.o.o. /Limited Liability Company/ Posušje, and a Director and a responsible person in this company as of 06 November 2009;

-      Dinko Ramljak, born on 25 August 1961 in Mostar, resident of Posušje, employed in the Tax Administration of FBiH – Tax Administration Branch Office in Posušje, and  

-      A legal person- Elipsa d.o.o. /Limited Liability Company/, as the company for trade and export and import services from Posušje, with its seat in the settlement of Vranić in Posušje Municipality.

The Indictment alleges that Ivica Ćuk, as an owner, founder and Director of Elipsa d.o.o. /Limited Liability Company/ from Posušje, in agreement with Damir Ćuk, who was performing and undertaking actions as part of the business activities of Elipsa d.o.o. /Limited Liability Company/, committed tax evasion.

These accused persons evaded the payment of taxes on goods in the total value of approximately BAM 7.4 million, for which sales taxes were neither calculated nor paid, and in order to conceal that, they were creating false documentation stating therein that the goods served for further sale, and they were making fictitious and tax invalid invoices and dispatch notes, falsely showing therein that the goods were sold to fictitious companies.

In that manner, Elipsa d.o.o. /Limited Liability Company/ evaded to pay sales taxes in the amount of BAM 755,257.22, and thus the budget of Bosnia and Herzegovina was damaged in the same amount and the state and its citizens were also harmed.

The accused Dinko Ramljak is charged with failing to carry out inspection supervision and committing a series of omissions while performing a control of the business operations of Elipsa d.o.o. /Limited Liability Company/ from Posušje in his capacity of an authorized official person in the Federation of BiH, namely, in his capacity of an Inspector of the Tax Administration of FBiH – Cantonal Tax Office in Ljubuški, in the course of 2005, which caused damage and resulted in the acquisition of unlawful material gain. 

Elipsa d.o.o. /Limited Liability Company/ from Posušje is charged to have had in its possession an unlawful material gain in the amount of BAM 755,257.22, for the year of 2005, which was acquired by its Director Ivica Ćuk in the name and for the benefit of that company.

The accused persons Ivica Ćuk and Damir Ćuk are charged with the commission of the criminal offense of Tax Evasion, as referred to in Article 210 of the Criminal Code of BiH; the accused Dinko Ramljak is charged with the commission of the criminal offense of Lack of Commitment in the Office, as referred to in Article 387 of the Criminal Code of FBiH, whereas the company of Elipsa d.o.o. /Limited Liability Company/ from Posušje is charged with the commission of the criminal offense of Tax Evasion, as referred to in Article 210 of the Criminal Code of BiH.

Together with this voluminous Indictment, the Prosecutor’s Office of BiH submitted 11 binders containing 898 pieces of evidence which prove the commission of tax evasion and acquisition of an unlawful material gain in the amount of BAM 755,257.22 and, in the course of the proceedings, it will be requested that the unlawfully acquired material gain be confiscated and returned to the budget of Bosnia and Herzegovina.

The Prosecutor’s Office of BiH, together with police and law enforcement agencies in Bosnia and Herzegovina, resume its fight against tax evasions and economic crime, as those are the types of criminal offenses which undermine the economic system, damage the budget of Bosnia and Herzegovina and harm the citizens of Bosnia and Herzegovina.

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