Having held a guilty plea agreement consideration and a sentencing hearing in the case of Miralem Hurić, on 13 May 2022 the Court of Bosnia and Herzegovina delivered a judgment finding the accused Miralem Hurić guilty of the continued criminal offense of Tax Evasion or Fraud under Article 210(1) of the Criminal Code of Bosnia and Herzegovina (CC BiH) as read with Article 54 CC BiH. The Court imposed on the accused Miralem Hurić a suspended sentence of 1 (one) year of imprisonment, while ordering that the imposed sentence shall not be executed unless the accused commits another criminal offense within 2 (two) years of the day when the judgment becomes final. The Court also fined the accused with 3,000.00 KM, which the accused shall pay within 30 (thirty) days of the day of judgment’s finality. If the accused fails to pay the fine within the set deadline, pursuant to Article 47(3) CC BiH the Court shall replace it with the sentence of imprisonment in the manner that each started 100 KM will correspond to a day in prison, on provision that the sentence prescribed for the criminal offense may not be exceeded.

Pursuant to Articles 110 and 111 CC BiH, the ill-gotten gain in the amount of 28,707.94 KM shall be confiscated from the accused Miralem Hurić, who has already paid up the entire amount.

The accused Miralem Hurić has been found guilty that during 2016 and 2019 in Živinice, as the founder and responsible person at the legal entity of “Grap Investing” d.o.o. Živinice, he evaded the payment of dues prescribed by the tax legislation of BiH by failing to provide required data and by providing false data on his acquired taxable income, where the amount of the dues evaded exceeded the amount of 10,000.00 KM. The accused has not entered the acquired taxable income into the business records nor did he report it in his VAT returns to the Indirect Taxation Administration (ITA), meaning he did not submit the output VAT, thus damaging the budget of Bosnia and Herzegovina in the amount of 28,707.94 KM.