Archive for May, 2013

Corrupt MTA agents Oscar Õun, Andres Jermošin, Kristi Aalik and assault a foreign company

Imagine a country where agents of the tax office, using their position, are entering into the premises of a company claiming they are performing a control.

Of course, access is given to them, because that’s the law. Isn’t it ?

But in fact, it appears that these agents are not here for the company, but for some employees of a service company (Laketide OU), who happen to be in the premises at this time.

 

Without no authorization, no legal grounds, these agents are now going to search the premises of the company, interrogate the persons which are present……

At no point in time these agents are going to produce a document authorizing their illegal search.

 

You’re not dreaming, this is Estonia 2013. Corrupt agents are :

 

Oscar Õun [email protected]

Andres Jermošin [email protected]

Kristi Aalik [email protected]mta.ee

 

Check out the video, it is appalling…..

 

 

Bad luck for them, the company occupying the premises is not an Estonian company, but a foreign one……so the classic little Estonian fiesta allowing corrupt agents to do whatever they please without respecting their own Laws might not go through this time….

 

Our sources have mentioned to us that an official complaint had been addressed by this company to their Embassy in Estonia.

 

This is already frightening. What is even more frightening is the fact that this operation seems to be an enterprise of intimidation of an Estonian company owned by foreigners. This company is owned some 400 000 € by the fraudulent company Santa Monica Networks, which has already been mentioned several time on this site. The Estonian company, Laketide OU, has sent a bankruptcy warning to Santa Monica Networks, whose management includes Martin Arva, who has family members working at the legal department of MTA. Surprise, the day after, it is members of this same legal department, which are going voluntarily to the premises of a client of Laketide, claiming to investigate Laketide.

 

Obviously, these individuals, agents Oscar ÕunAndres Jermošin and Kristi Aalik, are corrupt and are rendering service to Santa Monica Networks…..

 

When will it stop ? Will MTA take measures against these agents ?

Mirjam-Mari Marastu money laundering and tax fraud network with Finland

here is a letter sent to us which was sent to finish tax board

We are currently engaged in legal proceedings against an Estonian company owned by Finnish and Estonian citizens.

 

We have engaged into an extensive analysis of the available financial and corporate information regarding these individuals and have discovered the existence of a large scale organization providing tax evasion and tax fraud facilities for Finnish citizens and Finnish companies.

 

This organization is owned by Finnish and Estonians, Estonian managed and its “customers” are Finnish taxpayers, both corporate and individuals.

 

According to our information (which is public and available from the Estonian Register of Commerce), the Estonian company Office Services Group OU (reg. number 11374672) is, directly or through its subsidiaries Administration Services OU (12126864), Offices Services OU (11078873), Financial Services OU (11877485)  and Legal Services OU (12126864) providing incorporation services, “accounting” services and secretarial services to Finnish citizens and companies. These companies are managed by the Estonian Citizen Mirjam-Mari Marastu.

 

The companies thus created have the common characteristics :

 

–       They are headquartered at the same address (Valge 13, Tallinn, headquarters of Office Services OU, Administration Services OU, Financial Services OU,…)

–       They are providing for sole contact details phone numbers and emails owned by Offices Services Group OU and its subsidiaries, showing the non-existence of an independent and real business.

–       They are failing to publish their financial results, providing total opacity.

–       They have no employees beyond the shareholders (Finnish citizens) and managers

 

The use of these companies is allowing the Finnish citizens to:

 

(i)            Hide their ownership of assets in Estonia from the Finnish tax authorities

(ii)          Receive revenue, in Estonian bank accounts, from these companies while not declaring it to the Finnish tax office

(iii)         Lower their companies taxable income in Finland by either (a) directly issuing invoices or receiving funds on the Estonian companies for products / services which are in fact delivered by the Finnish companies, and/ or (b) invoicing the Finnish companies for fictious provision of goods or services and / or (c) receiving funds from the Finnish companies which are then “reinvested” into fictious assets, and /or (d) lowering the reported value of the Estonian owned assets in the accounting of the Finnish companies.

 

We are sure that a cautious study by the Finnish Tax Administration of the declared assets and revenues of these Finnish citizens and Companies, as well as of the purchases made by the Finnish Companies from Estonian companies will allow the Finnish Tax Administration to detect the discrepancies in declarations and the fraudulous / ungrounded transactions, and therefore will allow Finland to recover the substantial amounts which have been evaded through these channels.

 

 

  1. A.    Individuals using bogus Estonian companies in order to hide their ownership of real estate in Estonia and the revenues from such real estate from Finnish Tax Authorities :

 

Juhana Lauri Virkkunen, (DOB 16.03.1972) co-manager and co-shareholder of 3a-Investments OU (Valge 13, reg number 12125735), share capital 2 500 €.

 

Ari Tapio Lehtoranta (DOB 22.04.1963), sole shareholder and manager of Hisra Investment OU (Valge 13, reg. number 11299054), share capital 50 000 EEK, ie around 3 000 €

 

Jukka Matti Harju (DOB 12.07.1950), sole shareholder and manager of Navitrek OU (Valge 13, reg number 11182659), share capital 50 000 EEK, ie around 3 000 €

 

Kirsti Hannele Mäenpää (DOB 20.07.1951), Mikko Tapani Mäenpää (DOB 18.03.1980), Osmo Tapani Mäenpää (DOB 30.10.1948), shareholders and managers of Skarpenfelt OU (Valge 13, reg number 12079308), share capital 2 500 €

 

The sole activity of these companies is to own shares of the Estonian company BOLTON REAL ESTATE, (Valge 13, reg number 11052218), managed by the Estonian citizen Mirjam-Mari Marastu (also director of Office Services Group OU, Office Services OU, Financial Services OU,…..), and which has a registered share capital of 8 161 620 EUR, and is officially owning the following real estate assets :

 

Harjumaa, Tallinna linn, Põhja-Tallinna linnaosa, Paljassaare tee 28E (Estonian cadaster 78408:809:0001, immovable number 12418901)

 

Harjumaa, Tallinna linn, Põhja-Tallinna linnaosa, Paljassaare tee 30c

(Estoninan cadaster 78408:809:0620, immovable number 16637601)

 

3a-Invetment OU shareholding in Bolton Real Estate is 111 726 €

Hisra Investment OU shareholding in Bolton Real Estate is 237 012 €

Navitrek OU shareholding in Bolton Real Estate is 204 799 €

Skarpenfelt OU shareholding in Bolton Real Estate is 191 710 €

 

As a result, instead of reporting to the Finnish tax authorities the ownership of assets in a combined value of around 750 000 € (Bolton Real Estate registered shares), these individuals report a combined value of around 10 000 € (aggregated capital of the bogus companies headquartered in Valge 13). Also, the revenues declared by these individuals (if any) is the revenue generated by their bogus companies, and not the dividends paid by Bolton Real Estate OU to their bogus companies.

 

Note #1 :

 

Bolton Real Estate has also other Finnish citizens as direct shareholders, and it is not sure that these individuals are properly reporting their assets to the Finnish Tax Administration.

 

These individuals are :

 

Jorma Junahi Kasslin (DOB 07.07.1953) holder of shares for a total amount of 349 092 €

Pauli Juhani Pekonen (DOB 03.06.1955), holder of shares for a total amount of 88 477 €

 

Note #2 :

 

The Finnish Citizen Bror Jan-Henrik Ralfson Schauman (DOB 12.09.1945), was, from June 2006 to September 2011, direct shareholder of Bolton Real Estate in an amount of  1 317 600 EEK (around 84 000 €). Since this date, this ownership has been transferred to Barken Kapital OU, Estonian company register code 12044385, sole owner OY Barken AB, managed by ), managed by Bror Jan-Henrik Ralfson Schauman, Joen Börje Gustav Schauman (DOB 11.07.1979) and Barbro Gunilla Planting-Schauman (DOB 01.01.1946). The registered capital of this company is 2 500 €.

 

It is unclear whether or not Bror Jan-Henrik Ralfson Schauman has declared to the Finnish Tax Authorities its initial ownerhip into Bolton Real Estate or the financial conditions in which such shares have been transferred to BARKEN KAPITAL OU, just as it is unclear whether or not OY BARKEN AB has declared its ownership within BARKEN CAPITAL OU to the Finnish Tax Authorities.

 

Note #3 :

 

The Finnish Citizen Eero Olavi Makkonen (DOB 02.04.1946) was, from June 2006 to May 2007, a direct shareholder of Bolton Real Estate, in an amount of 2 474 600 EEK (around 158 000 €). Since this date, it is the company EMCON OU (Valge 13, reg number 11388473), which he co-manages with Finnish Citizen Juha Ossi Kajavuori (DOB 26.01.1954) and whose sole shareholder is the Finnish company EMCON OY, who is the owner of these shares.

As of today, the value of the registered shares owned by EMCON OU in  Bolton Real Estate is 388 934 €. EMCON OU has a share capital of 50 000 EEK (around 3 000 €).

 

It is unclear whether or not Eero Olavi Makkonen has declared to the Finnish Tax Authorities its initial ownerhip into Bolton Real Estate or the financial conditions in which such shares have been transferred to EMCON OU, just as it is unclear whether or not EMCON OY has declared its ownership within EMCON OU to the Finnish Tax Authorities.

 

Note #4 :

 

The Finnish Citizen Osmo Tapani Mäenpää (DOB 30.10.1948) was, from June 2006 to May 2011, a direct shareholder of Bolton Real Estate in an amount of 1 712 900 EEK (around 109 000 €). Since this date, it is the company Skarpenfelt OU (Valge 13, reg number 12079308), share capital 2 500 €, which he co-owns and co-manages with Finnish Citizens Kirsti Hannele Mäenpää and Mikko Tapani Mäenpää which is the owner of the said registered shares (amounting today to a registered value of 191 710 €).

 

It is unclear whether or not Osmo Tapani Mäenpää has declared to the Finnish Tax Authorities its initial ownerhip into Bolton Real Estate or the financial conditions in which such shares have been transferred to Skarpenfelt OU, just as it is unclear whether or not Osmo Tapani Mäenpää has declared its ownership within Skarpenfelt OU to the Finnish Tax Authorities.

 

Note #5 :

 

 

The Finnish Citizen Lars Erik Ollberg (DOB 29.11.1956) was, from June 2006 to June 2009, a direct shareholder of Bolton Real Estate, in an amount of 823 600 EEK (around 52 000 €). Since this date, it is the Finnish company Promitos OY (reg. number 2241771-2) who is the own of these shares, which are amounting today to a registered value of 94 796 €.

 

It is unclear whether or not either Lars Erik Ollberg or Promitos OY have declared to the Finnish Tax Authorities their ownership of these shares or the financial conditions of transfer of these shares to Promitos OY, and whether or not Promitos OY has reported their current registered value to the Finnish Tax Authorities.

 

Note #6 :

 

The Finnish company OY Attica (registration number 0709130-4) was, from June 2006 to December 2010 a direct shareholder of Bolton Real Estate, in an amount of 1 152 900 EEK (around 73 000 €). Since this date, it is the Estonian company Attica Eesti OU (reg. number 12006628, share capital of 2 500 €) which is the owner of these registered shares, whose registered value is as of today 196 975 €.

 

Attica Esti OU is owned and managed by Maria Elisabeth Planting, (DOB 22.02.1954) Sam Arvid Mikael Planting (DOB 13.09.1952) and Bettina Margaretha Sandboge, (DOB 27.12.1982) who are also shareholders and managers of Attica OY in Finland.

 

It is unclear whether or not Attica OY has declared to the Finnish Tax Authorities their ownership into Bolton Real Estate and the conditions in which such registered shares have been sold to Attica Eesti OU, as well as it is unclear whether or not Maria Elisabeth Planting, Sam Arvid Mikael Planting and Bettina Margaretha Sandboge have declared to the Finnish Tax Authorities their ownership into Attica Eesti OU.

 

Note #7 :

 

The Finnish Citizen Ari Tapio Lehtoranta (DOB 22.04.1963) was, from June 2006 to September 2006, a direct shareholder of Bolton Real Estate, in an amount of 1 560 000 EEK (around 100 000 €). Since this date, it is the Estonian company Hisra Investment OU (Valge 13, reg. number 11299054), which is the owner of these registered shares (registered value as of today of 237 012 €). Hisra Investment OU (capital of 50 000 EK ie around 3 000 €) has for sole shareholder Ari Tapio Lehtoranta.

 

It is unclear whether or not Ari Tapio Lehtoranta has declared to the Finnish Tax Authorities its initial ownerhip into Bolton Real Estate or the financial conditions in which such shares have been transferred to Hisra Investment OU, just as it is unclear whether or not Ari Tapio Lehtoranta has declared its ownership withing Hisra Investment to the Finnish Tax Authorities.

 

  1. B.    Use of bogus Estonian companies to either reduce the tax liability of Finnish companies (through deduction from investments or goods or services invoiced) or to improve the financial results of the Finnish companies (through integration of a fake value of assets or fake profit)

 

The Finnish company IPON COMMUNICATIONS OY, register number 1847651-7., former subsidiary of Setera OY (register number 1947771-4.) and now merged with Setera OY, is a shareholder of the company HELINA TELEKOM OU (Valge 13, register number 11040379). This company, which is failing since two years to report its financial results and is having a tax debt to the Estonian Tax Office, is supposedly delivering Voice Over IP telecom services (same activity as IPON COMMUNICATIONS OY).

In fact, Helina Telekom OU, which has no technical resources, and no human resources beyond its director (Mirjam-Mari Marastu, Estonian Citizen with the profession of Lawyer), is completely unable to deliver such services.

As a result, any invoicing from HELINA TELEKOM OU to either IPON COMMUNICATIONS OY, SETERA OY, or VODACOM OY (registered  2101809-0  before being merged with SETERA OY) would have been completely fictious and would have had for only motivation to reduce the tax liabilities of these companies.

As well, any revenue consolidated by IPON COMMUNICATIONS OY from “activities” of HELINA TELEKOM OU would be fictious, just as any “investment” made by IPON COMMUNICATIONS OY into HELINA TELEKOM OU would be fictious.

 

 

 

 

  1. C.    Possible use of bogus Estonian companies to invoice fictious goods or services to Finnish companies and / or to invoice customers of the said Finnish companies on behalf of these Finnish companies (and/or collect funds from invoicing issued by these Finnish companies to their customers) in order to reduce the tax liability of the said Finnish companies.

 

It is highly probable that EMCON OU (Valge 13, reg number 11388473), managed by Juha Ossi Kajavuori and Eero Olavi Makkonen, director of EMCON OY (1965554-1) is either invoicing for fictious services its mother company, or invoicing customers for goods or services which are in fact delivered by EMCON OY.

Mirjam-Mari Marastu money laundering and tax fraud network with Nederlands

Here is a letter sent to us which was sent to Nederlands tax board

To:      Tax and Customs Administration/Limburg/Department of International Issues

Kloosterweg 22

PO Box 2865

6401 DJ Heerlen

The Netherlands

 

 

 

From:   XXXXXX                                                                              February, 1 2013

 

 

 

Dear Sirs,

 

 

We are currently engaged in legal proceedings against an Estonian company belonging to a network of several hundreds of companies organizing a tax evasion benefiting to individuals and companies in Finland, Italy, Germany and Netherlands.

 

According to our information (which is public and available from the Estonian Register of Commerce), the Estonian company Office Services Group OÜ (reg. number 11374672) is, directly or through its subsidiaries Administration Services OÜ (12126864), Offices Services OÜ (11078873), Financial Services OÜ (11877485) and Legal Services OÜ (12126864) providing incorporation services, “accounting” services and secretarial services to Netherlands citizens and companies. These companies are managed by the Estonian Citizen Mirjam-Mari Marastu.

 

The companies thus created have the common characteristics:

 

–       They are headquartered at the same address (Valge 13, Tallinn, headquarters of Office Services OÜ, Administration Services OÜ, Financial Services OÜ and etc.)

–       They are providing for sole contact details phone numbers and emails owned by Offices Services Group OÜ and its subsidiaries, showing the non-existence of an independent and real business.

–       They are failing to publish their financial results, providing total opacity.

–       They have no employees beyond the shareholders (Netherlands citizens and companies) and managers, who are either co-directing the companies along with Mirjam-Mari Marastu and her accomplice Meelis Lääne, or are simply acting as shareholders.

 

The use of these companies is allowing the Netherlands citizens to:

 

(i)             Hide their ownership of assets in Estonia from the Netherlands tax authorities

(ii)           Receive revenue, in Estonian bank accounts, from these companies while not declaring it to the Netherlands tax office

(iii)          Lower their companies taxable income in Netherlands by either (a) directly issuing invoices or receiving funds on the Estonian companies for products / services which are in fact delivered by the Netherlands companies, and/ or (b) invoicing the Netherlands companies for fictitious provision of goods or services and / or (c) receiving funds from the Netherlands companies which are then “reinvested” into fictitious assets, and /or (d) lowering the reported value of the Estonian owned assets in the accounting of the Netherlands companies.

 

We are sure that a cautious study by the Netherlands Tax Authorities of the declared assets and revenues of these Netherlands citizens and Companies, as well as of the purchases made by the Netherlands Companies from Estonian companies will allow the Tax Authorities to detect the discrepancies in declarations and the fraudulent / ungrounded transactions, and therefore will allow Netherlands to recover the substantial amounts which have been evaded through these channels.

 

Tax evasion network organized in the profit of the following Netherlands citizens and companies:

 

The Netherlands citizens Cornelia Johanna Maria Oudmaljer, DOB 15.02.1960 and Willem Gerardus Johannes Antonius Van Meer, DOB 22.09.1960, are the managers and shareholders of the Netherlands companies BalMedia Print Management BV (KvK registration number 24168127) and W. Van Meer Holding BV (KvK registration number 24173184).

 

The company W. Van Meer Holding BV is the sole shareholder of the Estonian company Let’s Print Management OÜ (registration number 11284532), co-managed by Cornelia Oudmaljer, Willem Van Meer and the Estonian citizen Mirjam-Mari Marastu.

 

This company is the sole shareholder of the Estonian companies Let’s Publish OÜ (registration number 1157462), co-managed by Willem Van Meer and Jan Hernen De Brujn (DOB 07.05.1954).

 

It is also the sole shareholder of the Estonian companies Prest OÜ (registration number 12351437) and VMVM Business OÜ (registration number 12363096), managed by Mirjam-Mari Marastu.

 

All these companies are headquartered in Valge 13, Tallinn, and do not have no employees beyond the managers. Mrs Mirjam-Marastu is a Lawyer, not a professional printer, and there are no facilities or equipment in Valge 13 address allowing executing printing works.

 

Let’s Print Management OÜ is also the co-shareholder of the Estonian company Oldtimer Archives OÜ (registration number 12407149, also headquartered in Valge 13), the other shareholder being Oldtimer International Media OÜ (registration number 12399272, also headquartered in Valge 13), managed by Meelis Lääne, who is himself sole owner and manager of the sole shareholder of Oldtimer International Media OÜ, Punaana OÜ (registration number 11912460).

 

Whereas none of these companies has the capabilities to deliver any king of goods and services related to printing due to (a) the absence of employees beyond the managers and (b) the absence of technical or logistics facilities in Valge 13, and whereas Valge 13 is used by Mirjam-Mari Marastu to host hundreds of bogus companies dedicated to tax evasion, we strongly advise the Tax Authorities to:

 

–       Investigate the existence or not of a reporting of ownership of assets by W. Van Meer Holding BV (KvK registration number 24173184) under the form of shares of the Estonian company Let’s Print Management OÜ.

–       Investigate the financial transactions between the companies W. Van Meer Holding BV and Bal Media Print Management BV and any of the Estonian companies listed above, which will show being ungrounded deliveries of goods or services.

–       Investigate the possibility that such Estonian companies are used in order to invoice directly Netherlands customers of BalMedia Print Management BV (www.balmedia.net) from Let’s Print Management OÜ or its subsidiaries.