prijava
SARAJEVO, February 6 (FENA) - Upon examination and acceptance of a plea agreement, the preliminary hearing judge of Section II for Organized Crime, Economic Crime and Corruption of the Court of Bosnia and Herzegovina delivered a judgment on 5 February 2018, finding the accused Darijo Mikulić guilty of the criminal offense of Tax Evasion or Fraud under Article 210 paragraph 4 in conjunction with paragraph 1 of the CC of BIH.
The Court imposed on the Accused Darijo Mikulić a sentence of one-year imprisonment and an accessory sentence - the fine in the amount of 40,000.00 BAM which the Accused has to pay within one year from the day the Verdict becomes final and binding. If the Accused fails to pay the fine in the said deadline the Court shall, without delay, in accordance with Article 47(3) of the CC of BIH, replaced the fine with prison sentence so that every 100 BAM of fine shall turn into one day of prison, without exceeding the prescribed fine for the offense.
Pursuant to Articles 110 and 111 of the CC of BiH, ill-gotten gain in the amount of BAM 185.451,00 KM shall be seized from the Accused. The Accused is ordered to reimburse the costs of criminal proceedings in the amount of BAM 652,50, within 30 (thirty) days from the day the Verdict becomes final and binding, subject to a coercive enforcement. The said amount includes the costs of the expertise for the Prosecution in the amount of BAM 500.00, witness costs in the amount of BAM 52,50 and the court lump sum in the amount of BAM 100.00.
Legal entity ''PROSPER'' d.o.o. Posušje is found responsible for the criminal offense of Tax Evasion or Fraud under Article 210 paragraph 4 in conjunction with paragraph 1 of the CC of BIH and in conjunction with Article 124 of the CC of BIH. The Court imposed on the legal entity the fine in the amount of BAM 5,000.00 which must be paid within 30 days from the day the Verdict becomes final and binding.
The Accused Darijo Mikulić is found guilty because, in the capacity of Director with unlimited liability and responsible person in the legal entity PROSPER d.o.o. Posušje (previously known as Tehnouni-Invest d.o.o. Posušje) evaded and aided the others in the evasion of duties under tax legislation of Bosnia and Herzegovina by providing false data on the facts relevant to the determination of amount of duties where the amount of evaded taxes exceeds the amount of BAM 200.000,00 while the legal entity PROSPER d.o.o. Posušje disposed of ill-gotten gain in the amount of BAM 185.451,00 KM, which was gained by the Accused Darijo Mikulić to the name, account and benefit of the legal entity and thus enabled the legal entity Elipsa d.o.o. Posušje to have an unfounded incoming VAT relief in the amount of BAM 16,698.00.
(FENA) S. R.
