Having held a guilty plea agreement consideration hearing and a sentencing hearing in the case of Miroslav Crnčević, on 31 January 2020 the Court of Bosnia and Herzegovina delivered a judgment finding the accused Miroslav Crnčević guilty of the criminal offense of Tax Evasion or Fraud under Article 210(4) as read with Paragraph 1 of the Criminal Code of BiH, all in conjunction with Articles 31 and 54 of the Code. The Court sentenced him to 1 (one) year of imprisonment, fined him with 2,000.00 KM, and confiscated from him the ill-gotten gain in the amount of 50,000.00 KM.
The time the accused Miroslav Crnčević spent in pre-trial custody, from 19 August 2011 to 17 November 2011, shall be credited towards his sentence of imprisonment.
The accused Miroslav Crnčević was found guilty that, by operating for his own profit, or making profit for obtaining fictitious papers for multiple legal entities, and also multiple legal entities – VAT evaders, which have committed criminal offenses prescribed by the law of BiH, he made it possible for the aforementioned entities to evade the payment of dues as stipulated by the BiH legislation by failing to provide the requested data or by providing false data on their taxable income, with the amount of the taxes evaded exceeding 200,000.00 KM.
