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.