The verdict was reached on the grounds of a report from the Tax Administration of the Federation of BiH on the existence of grounds for suspicion that the criminal offense of Tax Evasion under Article 272(2) of the Criminal Code of FBiH had been committed.
The verdict states that the convicted persons are guilty of omission to record in their business books the actual turnover achieved in 2001 in the amount of KM 5,351,881.93, and KM 12,042,351.98 in 2002, and they did not file an income tax return containing the final calculated sales tax on goods and services in the amount of KM 3,487,383.87 for the years 2001 and 2002 to the Tax Administration of the Federation of BiH, namely the competent Cantonal Tax Office in Tuzla. The budgets of Tuzla Canton and Tuzla Municipality thus suffered a loss in the said amount.
The reasoning of the Verdict states that Fuad Hadžimustafić, Denis Hadžimustafić and Elvir Borogovac previously agreed to register a company in Elvir's name with a view to evading tax liabilities through company's business operations.
On 10 February 2000, in Tuzla, they registered the company Dvadesetka d.o.o in Elvir Bogorovac's name as the founder and director, and thereafter in the period from 1 January 2001 until 31 December 2002 they procured beer and other products from the Tuzla Brewery which they then sold for cash to various buyers in Bosnia and Herzegovina.
They concealed such sale of goods in the way that on their order Almir Hadžimustafić with another person known to him entered into blank order forms and dispatch notes certified with stamps of 30 fictitious buyers information on the sale of goods to those companies, while destroying the actual dispatch notes on delivery of the goods, all with a view to presenting the goods as goods for further sale in business records and showing that Dvadesetka d.o.o was not a taxpayer under effected turnover.