TFR for the second time in the last month opened a criminal case on tax evasion in the sale in 2011 of Russia's largest commercial real estate owner of OOO "IKEA MOS". According to investigators, during this transaction, the fair market value of the Russian division of IKEA group was going to understated by 4.7 times, and the group is obliged to pay to the Russian budget more than 32.3 billion rubles., Which exceeds the revenue "IKEA MOS" for 2015. It is possible that in the investigation in the TFR may appear to question the former general director of the Russian company Karl Johan Hegertonu, CFO and head of Olga Kosheleva legal service Tatiana Bukanova.
Khimki TFR department again opened a criminal case on tax evasion (Art. 2, Art. 199 of the Criminal Code) in the sale of OOO "IKEA MOS". The first time an investigation into the IKEA Einrichtungs GmbH, which manages the assets of the Swedish concern in Europe, was opened on 7 October. However, on the same day. about. Deputy Prosecutor Khimki Daria Nastas quashed the investigator's decision to initiate proceedings. The supervisory authority drew attention to the lack of materials bundleIAOD information about violation by the seller of the Russian-German double taxation agreement, signed in 1996, the lack of "reliable information" about the presence of the seller intention of tax evasion and some procedural irregularities. As the new regulation instituting proceedings (available to the "b"), this time the investigation the prosecutor's office has tried to take into account all the comments.
TFR, as told "Kommersant", interested in the circumstances of the sale of 99.9% of the shares registered in Khimki division Swedish furniture concern "IKEA Mos". Russia's largest owner of commercial real estate has been sold to 29 August 2011 the Dutch Fuprin Holding VI BV, the seller made the German IKEA Einrichtungs GmbH, which manages the assets of European furniture concern. The deal amounted to € 840 million, which at the moment of sale exceed 35 billion rubles. After selling the company paid tax of € 198.3 thousand. However, this figure in the TFR is considered invalid, because the market value of the company, according to the investigation, which amounted to $ 5.6 billion, was deliberately understated in the sale.
TOak follows from the decision of the TFR, the manipulation of the value made possible due to the fact that the transaction as representatives of buyers and sellers by proxy were the same senior staff "IKEA Mos", which determined the conditions, structure and cost of the transaction. Such a scheme, according to investigators, was necessary in order to hide the activity in the Russian foreign legal entities. As stated in the materials of the case, 'persons acting in the interests of "the vendor, specifically avoided setting its tax registration, failed to submit tax returns with the IRS, making it possible to hide the fact of the transaction and are not allowed to" promptly identify violations of the tax legislation " . Believe in the TFR, the seller had breached n. 5, Art. 5 Russian-German agreement on the avoidance of double taxation, as well as Art. 306 of the Tax Code. According to the CCJ, as a result of IKEA Einrichtungs GmbH must pay income tax in the amount of 32.3 billion rubles. It is worth noting that sold "IKEA Mos" is the owner of 14 shopping centers MEGA and "Khimki Business Park", and in 2015the company's revenue from the rental of real estate owned by her rent exceeded 30 billion rubles.
The decision to initiate proceedings any persons involved are not named. However, it is possible that questions the investigators might occur to all persons, one way or another participated in the registration of the transaction, including the former general director of "IKEA Mos" Johan Carl Hegertor Tatiana Bukanova head of the company's legal department, financial director Olga Koshelev and treasurer "IKEA Trading" Quran Shankland.
Note that the Russian Federal Tax Service, according to "Kommersant", refused to give an opinion on the situation, referring to the fact nepostanovki IKEA Einrichtungs GmbH tax registration in Russia, and, as a consequence, the impossibility of checking the organization's own tax authorities.
Businessman Konstantin Ponomarev, who a few years ago, turned to law enforcement authorities with a demand to give a legal assessment of this transaction, "Kommersant" said that he was glad that this time the prosecutor's office "did not resist the investigation of violations of the law on the part of IKEA." Businessman tied selling "IKEA Mos" with its long-term forensic chaFight with the concern and desire of the Swedish company avoid arrest its European real estate. Mr. Ponomarev, recall, has already received 25 billion rubles. from IKEA for the use of diesel generators, now requires an additional 120 billion rubles.
The "IKEA Mos", in turn, noted that the investigation was "outside the box" interprets Russian-German agreement on the avoidance of double taxation. The company believes that the taxes paid on the transaction in full compliance with Art. 13 of this document. "Due to the fact that" IKEA Aynrihtungs GmbH "is a resident of Germany, income tax was paid by the company to the budget of Germany", - emphasized in the company. "TFR again decided not to seek confirmation of our knowledge about taxes and hurriedly opened a criminal case under the same circumstances. Moreover, IKEA simply did not have the physical ability to hide the transaction from the Russian tax authorities. According to the Russian legislation, for the sale of shares in the company need to register transaction in tax, recorded in the register, otherwise the transaction is not just for third parties. The transaction has been registered in the registry, which the Vedasie tax - register, - On 6 September 2011, "- said the lawyer Dmitry Shtukaturov, representing IKEA The purpose of the transaction, the company stressed, was to bring Russian business structures (." IKEA MOS "," IKEA Home "and" IKEA Trading ") in accordance with the generally accepted structure of GK IKEA.