Officers of the Crime Prevention Sector, Department for Combating Corruption, Economic Crime and Conducting Financial Investigations, in cooperation with officers of the Tax Administration, and in coordination with the competent state prosecutor's offices, filed criminal charges against three individuals and three companies on suspicion of committing the criminal offense of abuse of position in business operations for an extended period and the criminal offense of tax and contribution evasion for an extended period, the Police Directorate (PD) announced today.
That institution said that the damage caused to the Montenegrin budget amounted to almost half a million euros.
The statement added that a criminal complaint was filed in cooperation with Tax Administration officials against the companies "HD. G. MNE" doo Kotor, and "MP" doo Podgorica, as well as against the executive director of HM (24) and the responsible person DA (47) on suspicion that they co-perpetrated the criminal offense of abuse of position in business operations over an extended period.
"It is suspected that HM and DA committed qualified criminal offenses by acting in the name and on behalf of the legal entity 'HD. G. MNE.' "doo Kotor, by abusing their position, i.e. exceeding the limits of their powers, in order to acquire unlawful material gain for themselves and this legal entity, continuously during 2023, 2024 and 2025, presented 68 false incoming invoices of the second suspect legal entity 'MP' doo Podgorica in the financial and business documentation of that legal entity, in the total amount of 1.331.678 euros. In their tax returns, they presented that this was an actual turnover of goods and services, thereby reducing the obligation of the reported legal entity based on the payment of annual profit tax, and, contrary to the Law on Corporate Profit Tax, exercised the right to deduct input tax for goods and services that were not actually delivered to them or performed. In this way, the suspects obtained unlawful material gain in the total amount of 328.031 euros, to the detriment of the budget of Montenegro," the statement states.
The UP added that, in cooperation with Tax Administration officials, criminal charges have also been filed against the company "L. CM" doo Nikšić and its executive director RM (47), who are suspected of committing the criminal offense of tax and contribution evasion in an extended period.
"It is suspected that RM, as the founder and executive director, committed a qualified criminal offense by acting on behalf and for the account of the reported legal entity 'L.CM' doo Nikšić, continuously during 2020, 2021, 2022 and 2023, in order to avoid tax duties, withdrawing money in cash from the account of this legal entity at two banks, without adequate business documentation, and during 2022 and 2023, issuing invoices for which she did not submit monthly VAT returns to the Tax Administration, thereby obtaining unlawful material gain in the total amount of "108.783 euros, to the detriment of the budget of Montenegro," the UP statement reads.
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