In the case of “MR PROMET” d.o.o. (S1 2 K 029214 21 K), after through their representative the accused legal entity admitted their criminal responsibility, on 10 September 2021 the Court delivered and publicly announced a judgment finding the accused legal entity – the Manufacturing, Trade, Transport and Services Company “MR PROMET” d.o.o., seated in Prijedor, abbreviated name “MR PROMET” d.o.o. Prijedor – responsible for the criminal offense of Tax Evasion or Fraud under Article 210(1) CC BiH as read with Article 124, Subparagraph c), CC BiH, and imposed on the accused legal entity a suspended fine in the amount of 10,000.00 KM, while stipulating that the fine shall not be collected unless the accused legal entity commits another criminal offense within two (2) years of the day when the judgment becomes final.
In addition, the ill-gotten gain in the amount of 44,283.00 KM has been confiscated from the accused legal person, which it shall pay within one year of the day when the judgment becomes final.
The legal entity of “MR PROMET” d.o.o. has been found responsible that as a legal entity it had at its disposal the ill-gotten gain in the total amount of 44,283.00 KM, accrued on its behalf and for its benefit by R.D. as the person authorized to represent the legal entity with unlimited powers, in the manner that in a period of January-November 2017, as the owner and the person authorized to represent the legal entity with unlimited powers, as the director of the legal entity “MR PROMET” d.o.o. Prijedor, with the intention to evade the payment of dues defined by the BiH legislation by providing false data, in violation of Articles 38 and 39 of the Law on Value/Added Tax and Articles 5 and 11 of the Law on the Application of the Law on Value/Added Tax (Official Gazette of BiH, No. 93/05, 60/06 and 35/08), through a person known to him he submitted to the BiH Indirect Taxation Authority VAT returns for the months of January, February, March, April, June, August, September, October and November 2017 that included false data on their taxable income, specifically with presented zero values, although in reality the turnover indeed took place in terms of Article 3(2) and Article 39 of the VAT Law, which is evident from the business records, on which turnover he failed to calculate and pay outgoing tax on the missing goods for the 2017 tax period, thus damaging the budget of Bosnia and Herzegovina for the amount of 44,283.00 KM.
