Having held a hearing to consider the guilty plea agreement and the sentencing hearing in the case of Miro Đurišić et al., on 29 January 2019 the Court of Bosnia and Herzegovina delivered a trial judgment finding the accused Miro Đurišić guilty of the criminal offense of Tax Evasion under Article 210(3), as read with Paragraph 1, of the Criminal Code of BiH, in conjunction with Article 54 of the same Code. In that regard, the Court imposed on him a suspended sentence of 1 (one) year, while ordering that it would not be executed unless the accused commits another criminal offense within 3 (three) years of the day when the judgment became final. Also imposed on the accused was an accessory punishment in the form of a fine in the amount of 10,000.00 BAM. The ill-gotten gain in the amount of 109,355.60 BAM shall be confiscated from the accused.
In making its decision the Court was primarily mindful of the fact that the accused’s admission of guilt took place at an early stage of the proceedings, then also the accused’s personality in light of the fact that he had no criminal record and was not prone to committing criminal offenses, as well as the accused’s degree of guilt, which is not extreme. In that regard, the Court was particularly mindful of the fact that the accused Miro Đurišić has made sure that the outstanding tax dues be duly paid in the amount of 109,355.60 BAM. Bearing in mind all the aforementioned circumstances, the Court was satisfied that the suspended sentence may achieve the purpose of punishment.
Miro Đurišić was accused that, in his capacity as a person that was actually in charge of the business operations of the Energent d.o.o. Posušje legal entity, he evaded the payment of dues prescribed by the tax legislation of Bosnia and Herzegovina by providing false data on the facts of influence o determining the amount of dues, where the amount of unpaid taxes exceeds 50,000.00 BAM.
The Energent d.o.o. Posušje legal entity is liable that as a legal entity it had at its disposal the ill-gotten gain in the amount of 109,355.60 BAM, acquired by the accused Miro Đurišić in the name, on behalf and to the benefit of the company, whereby he committed the criminal offense of Tax Evasion under Article 210(3), as read with Paragraph 1, of the CC BiH and Articles 54 and 124 of the CC BiH. In that regard, the Court imposed a fine on the legal entity in the amount of 10,000 BAM.
