Operation "Evasion": Criminal charges against two companies and two individuals, who damaged the state by 53.000 euros

As part of the "Evazija" operation, the police filed criminal charges against two companies and two individuals on suspicion that they damaged the state budget by more than 53.000 euros through tax and contribution evasion and abuse of office.

The police carried out the action in cooperation with Tax Administration officials, and in coordination with the Basic State Prosecutor's Office in Bar and the Basic State Prosecutor's Office in Kotor.

"A criminal complaint against the legal entity 'KB' doo Bar was filed with the state prosecutor at the Osovna State Prosecutor's Office in Bar on suspicion of committing the criminal offense of tax and contribution evasion in an extended period, while the executive director of this legal entity EK (38), in addition to this criminal offense, is also charged with the criminal offense of abuse of position in business operations in an extended period. The criminal investigation, namely, indicates the suspicion that EK, as executive director, committed qualified criminal offenses in a way that, acting in his own name and for his own account, as well as for the account of the reported legal entity 'KB' doo Bar, continuously during 2025, in order to avoid tax duties, he withdrew money in cash from the reported legal entity's account with a commercial bank, without adequate business documentation, and used the business card of the legal entity 'KB' for private purposes," the police statement states.

The police suspect that EK thereby obtained illegal material gain in the total amount of 20.124,05 euros, based on evasion of personal income tax.

"A second criminal report was filed with the competent prosecutor against the legal entity 'P' doo Budva and the executive director of this legal entity ZM (49), on suspicion that they committed the criminal offense of tax and contribution evasion in an extended period. It is suspected that ZM, as the executive director of the legal entity, committed a qualified criminal offense by acting in the name and on behalf of the reported legal entity 'P' doo Budva, continuously, for a period of five years - from 2021 to the end of 2025, failing to report facts that are of influence for determining personal income tax obligations, thereby evading tax in the amount of 28.714,51 euros. He is also suspected of evading tax in the amount of 4.556,60 euros in 2023 and 2024, based on corporate profit tax, thereby realizing an illegal material gain for himself and the reported legal entity in the total amount of 33.271,11 euros, to the detriment of the Budget of Montenegro. The Police Directorate, through strong inter-institutional cooperation and coordinated activities with the competent authorities, continuously takes decisive measures to protect the interests of citizens and preserve the budget of Montenegro," the statement added.

The police said that the "Evasion" operation represents a decisive and systemic response by the state to tax and financial fraud, with the clear goal of strengthening responsibility, legality, and financial discipline in all segments of the economy.