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SUD BOSNE I HERCEGOVINE СУД БОСНЕ И ХЕРЦЕГОВИНЕ Number SUD BOSNE I HERCEGOVINE СУД БОСНЕ И ХЕРЦЕГОВИНЕ Number: X-K-07/481 Sarajevo, 23 November 2009 IN THE NAME OF BOSNIA AND HERZEGOVINA The Court of Bosnia and Herzegovina, in the Panel composed of Judge Esad Fejzagić as the Presiding Judge, Judges Vesna Jesenković and Fikret Kršlaković as the members of the Panel, with the participation of the Legal Officer Denis Podžić as the Record-taker, in the criminal case against the accused Munib Ušanović and Miodrag Kureš, for the criminal offence of Tax Evasion in violation of Article 210, paragraph 2, as read with paragraph 1 of the Criminal Code of Bosnia and Herzegovina (the CC BiH), all in conjunction with Article 29 of the CC BiH, for the continued criminal offence of Tax Evasion in violation of Article 273, paragraph 3, as read with paragraph 1 of the Criminal Code of the Federation of Bosnia and Herzegovina (the CC FBiH), and all in conjunction with Articles 29 and 54 of the CC BiH, and for the continued criminal offence of Abuse of Office or Official Authority in violation of Article 383, paragraph 3, as read with paragraph 1of the CC FBiH, and all in conjunction with Articles 29 and 54 of the CC BiH, on the matter of the Indictment issued by the Prosecutor’s Office of BiH, No. KT-390/06 of 17 December 2007, specified on 6 November 2009, after the main public and verbal hearing has been held, in the presence of the Prosecutor Ahmet Halebić of the Prosecutor’s Office of BiH, the accused Munib Ušanović and Miodrag Kureš, and their Defence Counsel, Attorney Žarko Bulić from Sarajevo, on 23 November 2009 reached and publicly announced the following VERDICT The Accused: 1. MUNIB UŠANOVIĆ a.k.a. Munja, son of Fehim and Hajra née Tabaković, born on 4 July 1951, in Ustiprača, municipality of Goražde, residing in Sarajevo, at 6 Štrosmajerova Street, Bachelor of Political Sciences, employee of the Football Association of BiH, married, father of two children, Bosniak by ethnicity, citizen of BiH, Personal Identification Number (JMBG): 0407951172661; and 2. MIODRAG KUREŠ, a.k.a. MILE, son of Branko and Marica née Ilić, born on 4 August 1946, in Sarajevo, residing in Sarajevo, at 15 Prusačka Street, graduate in economics, employee of the Football Association of BiH, married, father of two children, Serb by ethnicity, citizen of BiH, Personal Identification Number (JMBG): 0408946170010, A HAVE BEEN FOUND GUILTY Kraljice Jelene br. 88, 71 000 Sarajevo, Bosna i Hercegovina, Tel: 033 707 100, Faks: 033 707 225 Краљице Јелене бр. 88, 71 000 Сарајево, Босна и Херцеговина, Тел: 033 707 100, Факс: 033 707 225 Because: The accused Munib Ušanović, while performing the duty of the General Secretary, and the accused Miodrag Kureš, who performed the duty of the Secretary for Finances and Marketing until 31 December 2004, and as from 1 January 2005 the duty of the Secretary for the economic and financial transactions and marketing operations in the Football Association of Bosnia and Herzegovina, with the intent to have the Football Association evade the tax payment provided by the Law on Sales Tax on Products and Services (the BiH Official Gazette No. 62/04), the Law on Sales Tax on Products and Services (the FBiH Official Gazette No. 49/02, 37/03, 14/04 and 39/04), failed to file the tax returns for the said period under the above Laws, specifically: A) During the 1 January–31 December 2005 period, contrary to Articles 3, 8, 15, 16, 21, 24 and 27 of the Law on Sales Tax on Products and Services (the BiH Official Gazette No. 62/04), and Articles 30, 31 and 34 of the Book of Rules on the Application of the Law on Sales Tax on Products and Services (the BiH Official Gazette No. 63/04), they failed to make the tax return on sales of products at the rate of 10% and the tax return on sales of services at the rate of 10% for the generated taxable income in the total amount of KM 794,556.97 against the Invoices numbered and dated as hereunder, including the buyers’ names, viz.: 1. Inv. No. 01/05 of 24.01.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,000.00; 2. Inv. No. 02/05 of 24.01.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,000.00; 3. Inv. No. 19/05 of 08.02.2005, buyer Javni RTV servis BiH, in the amount of KM 10,757.00; 4. Inv. No. 21/05 of 22.02.2005, buyer Volksbank BiH d.d. Sarajevo, in the amount of KM 45,000.00; 5. Inv. No. 22/05 of 22.02.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,000.00; 6. Inv. No. 23/05 of 22.02.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,000.00; 7. Inv. No. 27/05 of 24.03.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,000.00; 8. Inv. No. 28/05 of 24.03.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,000.00; 9. Inv. No. 34/05 of 07.04.2005, buyer Union banka d.d. Sarajevo, in the amount of KM 4,000.00; 10. Inv. No. 35/05 of 07.04.2005, buyer Coca Cola d.o.o. Hadžići, in the amount of KM 3,850.00; 11. Inv. No. 36/05 of 07.04.2005, buyer Wink sport d.o.o. Sarajevo, in the amount of KM 3,300.00; 12. Inv. No. 37/05 of 07.04.2005, buyer Wink sport d.o.o. Sarajevo, in the amount of KM 1,100.00; 13. Inv. No. 38/05 of 07.04.2005, buyer Sarajevski kiseljak Kiseljak, in the amount of KM 2,200.00; 14. Inv. No. 40/05 of 07.04.2005, buyer IAM d.o.o. Sarajevo, in the amount of KM 6,050.00; 15. Inv. No. 41/05 of 29.04.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in t the amount of KM 3,200.00; 2 16. Inv. No. 42/05 of 29.04.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,200.00; 17. Inv. No. 44/05 of 11.05.2005, buyer Javni RTV servis BiH, in the amount of KM 22,000.00; 18. Inv. No. 45/05 of 11.05.2005, buyer Javni RTV servis BiH, in the amount of KM 5,500.00; 19. Inv. No. 46/05 of 11.05.2005, buyer Javni RTV servis BiH, in the amount of KM 13,200.00; 20. Inv. No. 47/05 of 11.05.2005, buyer Javni RTV servis BiH, in the amount of KM 4,004.00; 21. Inv. No. 63/05 of 16.05.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,200.00; 22. Inv. No. 64/05 of 16.05.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,200.00; 23. Inv. No. 49/05 of 17.05.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount Of KM 1,200.00; 24. Inv. No. 50/05 of 17.05.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,200.00; 25. Inv. No. 54/05 of 25.05.2005, buyer Mepas d.o.o. Široki Brijeg, in the amount of KM 5,000.00; 26. Inv. No. 55/05 of 25.05.2005, buyer Feal d.o.o. Široki Brijeg, in the amount of KM 4,000.00; 27. Inv. No. 56/05 of 25.05.2005, buyer Podravka d.o.o. Široki Brijeg, in the amount of KM 4,000.00; 28. Inv. No. 57/05 of 25.05.2005, buyer ABS banka d.d. Sarajevo, in the amount of KM 2,000.00; 29. Inv. No. 58/05 of 25.05.2005, buyer Stela medija d.o.o. Mostar, in the amount of KM 2,255.00; 30. Inv. No. 59/05 of 25.05.2005, buyer Brajlović d.o.o. Sarajevo, in the amount of KM 1,000.00; 31. Inv. No. 60/05 of 25.05.2005, buyer Siemens BiH Sarajevo, in the amount of KM 1,000.00; 32. Inv. No. 61/05 of 31.05.2005, buyer Union bank d.d. Sarajevo, in the amount of KM 4,000.00; 33. Inv. No. 62/05 of 31.05.2005, buyer Union bank d.d. Sarajevo, in the amount of KM 4,000.00; 34. Inv. No. 65/05 of 27.06.2005, buyer Polet d.d. Sarajevo, in the amount of KM 6,600.00; 35. Inv. No. 84/05 of 19.08.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,200.00; 36. Inv. No. 85/05 of 19.08.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,200.00; 37. Inv. No. 86/05 of 19.08.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,200.00; 38. Inv. No. 87/05 of 19.08.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,200.00; 39.
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