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The Prosecutor's Office of Bosnia and Herzegovina

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NIKOLA NEVISTIĆ (1947) ACCUSED OF TAX EVASION CONCLUDED A PLEA AGREEMENT. PROCEEDS OF CRIME IN THE AMOUNT OF BAM 12.000 WILL BE FORFEITED

02.04.2014. 16:14
The accused Nikola Nevistić - born on August 6, 1947 in Tomislavgrad municipality where he resides, BiH citizen accused of the criminal offense of Tax Evasion or Fraud under Article 210, Paragraph 1 of the  CC BiH - entered into plea agreement with the Prosecutor of Department III within the Prosecutor's Office of BiH.
  • NIKOLA NEVISTIĆ (1947) ACCUSED OF TAX EVASION CONCLUDED A PLEA AGREEMENT. PROCEEDS OF CRIME IN THE AMOUNT OF BAM 12.000 WILL BE FORFEITED

By virtue of signing the agreement the accused fully admitted committing the criminal offense he was charged with by the indictment of the Prosecutor’s Office of BiH issued on December 20, 2013 and confirmed by the Court of BiH on December 30, 2013.

Pursuant to the agreement the Prosecutor and the Accused agree that the accused Nikola Nevistić be rendered a suspended one (1) year imprisonment sentence by the Court of BiH which will not be executed providing that the accused does not commit another criminal offense within the period of two years following the final verdict.

The accused Nikola Nevistić undertakes  to repay the ill-gotten profit in the amount of BAM 12.092.07 and to cover the costs of the criminal proceedings for the Prosecutor's Office of BiH in the amount of BAM 360.00 as well as the costs of Judicial Proceedings.

The proposed sentence is in line with the role of the accused in commission of the criminal offense.

The accused Nikola Nevistić is charged with having, as the owner and responsible person of the legal entity "Nevistić Commerce" d.o.o. /LLC/ Tomislavgrad i.e. a taxpayer within the meaning of Article 8 of the Law on VAT, drafted or procured fictitious documents, invoices, delivery notes and purchase orders and provided false information on the sale of goods to a legal entity in Posušje although there was no actual sale of goods with the legal entity in question during the period from May 24 to October 8, 2005 all in the intent to evade payment of sales taxes thereby evading to pay taxes on goods and services in the amount of BAM 12.092.07 which is the amount of damages caused to BiH budget.

With this agreement the accused confirms that he is aware of the content of the indictment of the Prosecutor’s Office of BiH. He also confirms that the plea statement was given voluntarily, knowingly and with full understanding.

Pursuant to this agreement the accused has waived his right to a trial as well as his right to appeal the criminal sanction that shall be rendered to him by the Court of BiH.

The agreement was submitted to the Court of BiH.


*Note on the principle of presumption of innocence

Dear Media Representatives, when transmitting news please bear in mind that persons referred to in the news and information of the BiH Prosecutor's Office, have the status of a suspect or an accused person. Let us remind you of the principle of presumption of innocence, which defines that no person shall be considered guilty until his/her guilt has been established by a final verdict.

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