INDICTMENT ISSUED FOR TAX EVASION

A 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:

-   Zoran Delić, born in 1967 in Zrenjanin, Serbia, a citizen of Bosnia and Herzegovina and the Republic of Serbia and

-   Cvijo Milišić, born in 1950 in Blagaj, a citizen of Bosnia and Herzegovina and the Republic of Serbia.

The accused are charged with having filed a fax return with false content during 2010, upon previous agreement, while acting in the following capacities: Zoran Delić as a founder and director - responsible person in the legal entity Del Invest d.o.o. Banja Luka and Cvijo Milišić as director and responsible person in the legal entity Finish Commerce d.o.o. Banja Luka. The listed amount of BAM 459,893.00 represents an unlawful and groundless tax deduction (tax credit) of legal entity Del Invest doo and is the amount of damages caused to the BiH budget.

On the basis of the transactions made relating to the leasing arrangement, the taxpayer Del Invest d.o.o. is charged with having incorrectly calculated, reported and evaded payment of VAT for 2010 in the amount of BAM 55,854.00 which is the amount of damages caused to the BiH budget.

The accused Cvijo Milišić is charged with having, while acting in his capacity as founder and director i.e. responsible person, assisted Zoran Delić in his intent to qualify for a refund or credit on the basis of indirect taxes, by way of filing a tax return with false contents. The two have then by transferring or alienating the property of the closed entity prevented the collection of taxes prescribed under the tax legislation of Bosnia and Herzegovina from legal entity Finish Commerce d.o.o. in the amount of BAM 134,915.00 which is the amount of damages caused to the budget of Bosnia and Herzegovina.

The accused are charged with having committed the following: Zoran Delić -  the criminal offense of Tax Evasion or Fraud under Article 210 (4) in conjunction with (1) of the same article in conjunction with Article 54 of the CC BiH; Cvijo Milišić - the criminal offense of Tax Evasion or Fraud under Article 210 (4) in conjunction with (1) of the same article in conjunction with Article 31 of Criminal Code in concurrence (Article 53 of the CC BiH) with the criminal offense of Failure to Pay Taxes under Article 211 (2) in conjunction with (1) of the CC BiH in conjunction with Article 29 of the CC BiH.

The indictment was forwarded to the Court of BiH.