On 28 February 2019, the Court of Bosnia and Herzegovina delivered the trial judgment in the case of Jozo Banović, finding the accused Jozo Banović guilty of the criminal offense of Tax Evasion or Fraud under Article 210(1) of the Criminal Code of BiH, so the Court imposed on him a suspended sentence of 6 (six) months of imprisonment, while ordering that the sentence shall not be executed unless the accused commits another criminal offense within 1 (one) year of the day when the judgment becomes final.
Pursuant to Articles 110 and 111 of the CC BiH, the ill-gotten gain in the amount of 16,136.60 BAM shall be confiscated from the accused Jozo Banović.
Between 1 October 2012 and 31 October 2012, with the aim of evading the payment of his tax dues, as the taxpayer, founder and responsible person at the legal entity Sensi-tours d.o.o. Banovići, undergoing bankruptcy, the accused Jozo Banović made a turnover under Articles 3 and 4 of the Law on VAT, and on 18 October 2012 issued two invoices in the total amount of 94,921.60 BAM, VAT not included, to the buyer Avaks d.o.o. Sarajevo.
The accused failed to enter the invoices into the outgoing invoice records, thus evading to report taxable income, in violation of Articles 38, 39 and 56 of the Law on VAT and Article 120 of the Rulebook on VAT Law Application. In that way, he failed to calculate and report VAT on the turnover made in the amount of 16,136.60 BAM, thus causing damage to the budget of Bosnia and Herzegovina.
