NATURAL AND LEGAL PERSON CONCLUDED PLEA AGREEMENTS; IMPRISONMENT, FINES AND CONFISCATION OF UNLAWFULLY OBTAINED PROPERTY PROPOSED

Within the scope of the Prosecutor’s Office of BiH’s case, the parties accused of tax evasion in the amount of BAM 363,979.12, which is the amount of budgetary damages to BiH, decided to plead guilty. With the conclusion of the plea agreement the purpose of the punishment will be achieved, the unlawfully obtained property gain confiscated and the state compensated.

The following accused parties entered into plea agreements:

-      Stjepan NAKIĆ, born in 1985 in Mostar, a citizen of Bosnia and Herzegovina and the Republic of Croatia.

A sentence of imprisonment of one (1) year is proposed, as well as an additional sentence of a fine in the amount of BAM  5,000 KM, which the accused will pay within one month from the date of conclusion of the plea agreement.      

-      Legal entity LUKAS TP NAKIĆ d.o.o. Široki Brijeg, situated in Široki Brijeg, whose authorized representative and director is Stjepan Nakić.

The legal entity will pay the proposed fine in the amount of BAM 45,000 within thirty (30) days of the pronouncement of a court judgment under this agreement. The amount of BAM 363,979.12 will also be confiscated from the accused legal entity as the unlawfully acquired property gain, which was the condition for the conclusion of the plea agreement. The unlawfully obtained property was previously deposited in the amount mentioned on the bank account and the Court of BiH ordered permanent confiscation. In this way, the compensation of damages to the budget of BiH is fully ensured.

The indictment charges Stjepan Nakić with having, while acting in his capacity as director and responsible person in a legal entity LUKAS TP NAKIĆ d.o.o. Široki Brijeg, during the period from 1 January 2007 to 31 August 2009, obtained false documentation, including invoices with accompanying documentation providing false information on the sale of various types of goods from the alleged supplier from Posušje, thus indicating turnover that did not actually take place.

The accused is charged with having forwarded unlawful and ill-founded records in the business books, with false content for the mentioned tax period, allowing the company to realize an ungrounded and unlawful deduction of input tax in the total amount of BAM 363,979.12 which is the amount of budgetary damages to BiH.

Legal person LUKAS TP NAKIĆ d.o.o. Široki Brijeg is charged with having possessed unlawfully acquired property gain, which was obtained by Stjepan Nakić on behalf and for the benefit of a legal person, while he was acting in his capacity as Director and responsible person.

The accused parties pleaded guilty; Nakić for the criminal offense of Tax Evasion or Fraud under Article 210 (3) in conjunction with (1) and Article 54 of the CC BiH, and legal entity LUKAS TP NAKIĆ doo Široki Brijeg for the criminal offense of Tax Evasion or Fraud under Article 210 (3) in conjunction with (1) and Articles 54 and 124 of the same Code.

The accused parties pleaded guilty voluntarily and with full understanding and have waived their right to a trial and the right to appeal the judgment that shall, pursuant to the agreement, be pronounced by the Court of BiH. The accused legal entity LUKAS TP NAKIĆ doo Široki Brijeg is obligated to compensate the costs of criminal proceedings in the total amount of BAM 921.87, which consists of the costs of expert findings as well as other costs that shall, depending on the complexity of the procedure, be determined by the Court of BiH.

Plea agreements were forwarded to the Court of Bosnia and Herzegovina.