At the meeting of the Arbitration Court of Moscow on July 7 will be considered the cassation of OJSC "ZAELIKO REAL ESTATE" having signs of affiliation with "Rosneft" on previous decisions Themis deny her the VAT refund in the amount of about 1.5 billion after the purchase of the building at Moscow Square. Arbat, d. 1. Prior to that, two instances have left the original court's decision, and the appeal of the plaintiffs, without satisfaction. Both courts also virtually confirmed the affiliation of "Rosneft" and CJSC "Independent oil company."

The history of the house number 1 on Arbat Square began in 1994, when Alexander Shishkin, being the owner and general director of CJSC "Investment project", signed with the Moscow government investment contract for the reconstruction of buildings at. Arbat Square ½ d, M. Athanasian lane d. 4 and on. 6. When the building in 2010, was built by Mr. Shishkin left the "investment project" (according to him, on him as a result of undue pressure). After that, the new owners of the building two years failed to find buyers for it.

In early 2012, the buyer was found, it was the company "Rosneft", whose president at the time was the future head of the "Independent of the oil company" Eduard Khudainatov. Judging by the description of the transaction in subsequent judgments, the purchase of the building was carried out in a complex manner in two stages using offshore schemes to understate paid taxes and circumvent the restrictions of regulatory authorities.

January 16-17, 2012 JSC "NK Rosneft" lists 6.35 billion rubles in equal parts to two affiliated companies - JSC "Region Asset Management" (the management company is established "Rosneft" NPF "Neftegarant") and OOO "UK Opening DW ". These companies immediately transfer money to the account of the broker company "BK Region", which, through the purchase of promissory notes carries money in OOO "Financial guarantees", soon renamed the company "Novelty Estate" (both names are used in the judgment). Even before receiving the money from the "Rosneft", "financial guarantee" January 11, 2012 concluded with JSC "Investment project" contract of sale, and two days later, on January 13 translates the seller an advance payment - about 317 thousand rubles.. All transfers of money in this transaction is carried out at such a rate (four operating days) that the court has accepted this as proof of affiliation companies involved in the transaction.

January 20 OOO "Financial guarantees" opens in CJSC "UniCredit Bank" credit to JSC "Investment project" in the amount of 5,980,763,000 rubles for the purchase of the building. This is the standard scheme of the commission of real estate transactions. And January 30, 2012 the ownership of the building at Arbat Square. d. 1 has already been registered in favor of "Novelty Estate" (formerly "financial guarantee").

In July of the same year of "investment project" owners bankrupt company (according to lawyers - not to pay VAT on the sale of the building), and the money sent to the Cyprus offshore. Russian budget losses in terms of value added tax amounted to 855 million rubles, experts calculated.

May 23, 2012 President of "Rosneft" Igor Sechin was appointed, and former president Eduard Khudainatov gets the post of vice-president. After the summer holidays the property of the game around the building on Arbat Square resumed.

October 23 ZPIF Ltd. "Development Area" DW and OOO "Region Portfolio investment" "buy" in the building of "Novelty Estate" on the money of shareholders, as well 13 November ZPIF gains NPF "Neftegarant" established, we recall, "Rosneft" . This transaction was divided into two parts between the two funds - as the lawyers explain, in order to avoid monthly reports to the Federal Service for Financial Markets (occurs in transactions of more than 5 billion rubles). The judgment emphasized: "Despite the fact that the legal entity in the transaction of purchase and sale of the disputed building act OOO" Region Development "DW and LLC" Region Portfolio investments "DW, the actual copyright holder of shares in the form of the right to controversial building is a "shareholder" NPF "Neftegarant".

According to court records, since the transactions are made between its November 14, through a series of firm-"pads" paid for the building of the money is returned to the oil company "Rosneft". Transfer of ownership in favor of ZPIF avoids the payment of VAT, on which the participants then "operations" and got caught.

July 29, 2013 it became known that Edward Hudaynatov resigns and creates its own "independent oil and gas company" (NOC), which employees need somewhere to place. Doing this in a building, actually officially owned "Rosneft", it seemed, apparently uncomfortable, and the owner changed again.

October 28, 2013 Firm dummy with nominee director-bum of "ZAELIKO-REAL", which is already 14 November Cypriot offshore ELSYOMO ENTERPRISES LIMITED zero as it turned out later tax, capital transferred in the form of loan 347 799 970 US dollars has been created and 5,314,500 euros.

The next day, 15 November, "Zaeliko" FTRA purchased from the above-mentioned building on Arbat Square. The right of ownership was formalized only February 20, 2014, but it was the owner of December 16 signed a contract for maintenance repairs. Now the building, in addition to CJSC "NOC", are located a number of organizations within the NOC group: JSC "NOC-Aktiv", JSC "NOC-Trans", JSC "NOC-Leasing", JSC "NOC-Management", LLC "NOC "Company" NOC-Projects "Ltd" NOC-Holding ", JSC" NOC-drilling. "

All this history, may not be hit in the field of public attention, if not for the vigilance of the tax Inspectorate of the Federal Tax Service № 9 in Moscow. The fact that April 18, 2014 JSC "ZAELIKO-REAL" was presented to the primary tax return on the value added tax for the 1st quarter 2014 with the stated amount of VAT receivable in the amount of 1,526,175,880 rubles. The audit from August 1, 2014 by the Inspectorate made an act of cameral tax inspection № 18-04-57146 / 40446, according to which the VAT refund company is not allowed.

Formally, all the criteria are met for the reimbursement of VAT, but the tax authorities refer to p. 3 of the Resolution of the Plenum of the Russian Federation № 53 dated 12.10.2006, according to which "the tax benefit can be recognized as unfounded." And "... the recognition of tax benefits entails unjustified refusal to satisfy the taxpayers' claims relating to its receipt."

Inspectors drew a vivid picture: Dummy Company has received a lot of money from Cyprus offshore dummy under the clearly questionable agreement that was made solely for the purpose of obtaining VAT refunds. The judgment given set of facts to support another interesting conclusion: OAO "NK Rosneft 'are interdependent and an affiliated organization with the Company, NOC'. For example, some employees received their salaries in two companies.

Apparently, at some point, to those responsible for the VAT refund it realized that this fact for the reputation of both companies are not worth any one and a half billion. However, they do not come up with anything more original than to refer to the publication media: Applicant challenges the findings of the tax authority of the interdependence of CJSC NOC "and OAO Rosneft 'OAO through the head, the NOC', and later President of the Company, NOC '- Khudainatov E.YU ., pointing out that, according to Internet sources Hudaynatov EY left of, Rosneft 'to create their own business, the company from scratch, which is a competitor of, Rosneft' and therefore at this state of affairs there is no possibility Khudainatov EY to influence decisions of, Rosneft '. The Court considers that the company's argument is not documented, because the media are not the official source and can not be considered as admissible evidence in court. "

The conclusion of the trial court about the affiliation of "Rosneft" and the NOC has confirmed the Court of Appeal: "JSC, NK Rosneft 'are interdependent and an affiliated organization with the Company, NOC' (see pages 28-29 of the judgment..).

According to experts, this court decision is interesting in two respects.

Firstly, according to the materials of ships, we can talk about the attempt of the state company, to facilitate 'the federal budget by at least 1.5 billion rubles in unpaid taxes. Probably, this fact may be interested in law enforcement and the government. , No one should not forget that the business must replenish tax coffers, and not destroy it ', - in particular, the Government concludes, the Russian newspaper "published today in an article devoted to the history of this tax deduction of 1.5 billion.

Secondly, affiliation, Rosneft and NOCs, confirmed by the court, allows very different evaluate the information appearing in the media earlier.