Let’s go on with telling about a Russian sportsman and oil industry worker Yu. O. Makhoshvili. First of all, we will tell why he has drawn our attention. For that, we asked with whom and why he visited Crimean before the occupation. We found out the reasons as far as Yuriy Oleksandrovych did that in agreement with other partners of one of the Ukrainian business projects.

In particular, among Makhoshvili’s partners involved in the Crimean case, there were a dollar millionaire, active creator, and participant of the off-shore schemes Nazaret Misakovych Ialanouzian. As the Russian press reported, the latter was involved in the energy projects on Malta. They were connected with smuggling the petroleum products to the European Union. Nothing could be done in that sphere without the friendship with the RF. 

For those who like the concepts of coincidences, it is worth mentioning that the Internet-resource MaltaBusiness.eu contains the information on the registration ‘in the state of the Republic of Malta, ID No. 99N.1469933, Ialanouzian Nazaret Misakovich’. For some reason or other, the mentioned ID number matches the number of Ialanouzian’s Russian passport.

Also, it is not secret, that N.M. Ialanouzian has been a member of the Board of VAT Volgogradneftemash for a long time. The enterprise is connected with Gasprom have their own share in the statutory fund, being an individual executive authority in ZAT Turbaza Primorskaya of the VAT. In particular, such information in 2006-2011, was officially provided in the Volgogradneftemash annual reports published in the Internet. Although, for some reason or other, Mr. Ialalouzian forgot that he was born in 1951.

Besides, as it was agreed with the administration of the affiliated organization of Gazprom, N.M. Ialanouzian reregistered the legal status of the mentioned tourist base and the ZAT turned into TOV. Thus, he actually embezzled the property of the enterprise. It would have been impossible to do without any government-favored ties in the RF and without any unpleasant consequences. 

The mentioned circumstance and close relations of between N.M. Ialanouzian and Yu.O. Makhoshvili being a close ally if the administration of Gazprom serve as the evidence of their access to the possible sources of the contraband fuel that was shipped to Malta by sea. So far, such actions have been impossible without javing the support of the Russian government and secret services. The involvement of the ‘Maltese schemes’ proves that, too. However, this time, the petroleum products were sent not from Russia but from Libya, which is a territory controlled by Russia.   

In September 2015, tanker Mekhanik Chebotarev under the Russian banner was detained as the ship tried to smuggle almost 5 mln. tons of oil from the Libyan port Zaura. Let’s bring to mind, that another tanker GOEAST was shelled by the coast guard of Libya by means of the naval weapon in October 2017 as they tried to detain the tanker crew for smuggling the petroleum products.

Why did Malta attract the Russian smugglers serving the Russian government? It was attractive because the island provided the pleasant bonuses in addition to the comfortable business conditions. Even the European Commission had to pay attention to some states, such as Malta, as it also actively sell the passports, which were mainly bought by the Russians and the citizens of the former Soviet republics.

As the Maltese government reported, every second member of the programme The Citizenship for the Investments that has been acting since 2013, likely, turned out to be a Russian native. Among those who paid a fee of € 650 000, invested not less than  € 350 000 in the real estate, and not less than  € 150 000 in the bonds approved by the government, there are over 700 people with typical Russian names and surnames. 

However, the infiltration of the Russians into the island state has not changed the Maltese policy as far as the Maltese security services detained a vessel at the end of September 2019 and took two 56 cubic meter-containers of money printed in Russia and provided for the Libyan government who had their headquarters in Al-Baida. Surely, the operation would have been impossible without the decision and support of the government of Russia. The money that completely resembled the true banknotes should have been used for the reinforcement of the war against the government of Tripoli, the official authority approved by the UNO. 

We are not going to provide any practical suggestions for the criminals trespassing the borders of other countries. We are not going to help them with development of the certain schemes, either. However, we will open one of those schemes. The information from the data base of Russian court decisions, i.e. the official sources of the aggressor’s authority and occupants, tells that A.N. Ialanouzian is a founder of the off-shore company Brouns Maritime limited. Ialanouzian’s son Artur is a present director of the company. Mr. Ialanouzian is involved in reducing the value of the petroleum products, which were taken out of the territory of Russia. 

The scheme has existed for decades and is related to concealing the export of the fuel, which is justified with a need for bunkering the ship. In 2005, the Court of Arbitration of Krasnodar Krai considered the claim of TOV Mega Plus against the decision of the revenue service that refused to reimburse the VAT of bunkering the fuel. At first, on 22nd August 2006, the court decided to reject the claims. 

Though, the Ruling issued by the Federal Court of Arbitration of the Northern Caucasian District, as of 25th December 2006, abolished the decision of the Court of Arbitration and passed the case for the new hearing. During the new hearing, the court reconsidered the former legal assessment on the dispute over the VAT payment for using the motor ships Igarka and Prymorsk, which bunkered the fuel in June 2005. 

The mentioned court decisions actually disclosed one of the schemes of the evasion of the taxes in the sphere of the Russian petroleum products turnover, which takes advantage of the absence of clear rules that must provide the standards for loading the board with fuel supplies, i.e. bunker fuel.

Thus, going out into a long sailing, decreasing the quality of the fuel, referring to the possibility of emergency, weather extremes, and so on, taking advantage of the absence of the approved standards, business actually managed to avoid of the get-up of petroleum products as export goods.   

For the future, it was possible to come back to the nearest port of the RF and repeat the operation, considerably shortening the route and transshipping the fuel by sea.  Exporting and shipping out the nonregistered fuel is also among other criminal schemes. Dumping the price on the fuel supplied for the chosen consumers or  write-off also plays a crucial part. 

In the summer of 2015, due to the use of the schemes, even the RF authority was forced into declaring it was necessary to put everything in order in the sphere of ship fuel supplies get-up as far as the RF budget loses tremendous amount of money from the concealed export of petroleum products. The Ministry of Transport and Federal Customs Service prepared a bill of a common document that allows indentifying the quantity bunker fuel standards, which must be treated as ship stores.  

Not waiting for the official approve of the developed normative, the Russian Central and Far-East Energy Customs Services started using the new rules. They check the procedure of the goods customs clearance made by the bunker companies such as Niko Bunker, Agrotech-TM, SK Pavin once the items were produced.    

However, the court dispute between the Central Energy Customs Service and Agrotech-TM was passed to the Supreme Court of Russia, which came down on the side of the bunker companies ‘completely at zero cost’, sending all the documents for the new hearing. In the explanatory section of the verdict, it wrote that the absence of the loading-unloading ship activity on the territory of the customs union cannot be considered as a reason for the calculation of the customs payments for bunkering. That does not concern the petroleum products export.

Therefore, in spite of the propaganda of the Russian authority, the scheme of exporting the petroleum products from the RF as fuel ship supplies flourishes and provided with a crime-sponsored cover at all the levels. Such a scheme provides the payment return to the budget. It was that scheme, which permitted the company Brouns Maritime Ltd in Cyprus and, practically, the RF citizens Nazaret and Artur Ialanouzians controlling the off-shore structure to use a zero interest rate during the income of the gain from the foreign person, i.e. purchaser of the goods (supplies), onto the account of the tax payer in the Russian bank. 

That is a completely Russian scheme. So, why did not the Russian propaganda accuse the Ukrainians of ‘smuggling the oil from Russia’? The Ukrainians must be very interested in that, ‘acting through and with the help of Turkey’.

By the way, what should we analyze the actions of the Russian businessmen, i.e. the Ialanouzians, in the context of the present events in Crimea, for? The answer to that question is following: those businessmen turned out to be the cofounders of a well-known Ukrainian enterprise, i.e. TOV Krymbolgaryugservice with EDRPOU Code 30480344 registered at 80, Radianska Street, Simeyiz, Yalta, the Autonomous Republic of Crimea.

That is a mere Russian scheme. But, why not to accuse the Ukrainians who are very interested in that, acting through and with the help of Turkey? Why not to do that the way it has been explained in the above paragraph? Besides, the mentioned accusations are based on the ‘information proved by the photos made in space’. Though, that approach is similar to the disinformation on the ‘Ukrainian military aircraft, which brings down the passenger Boeing-777 of Flight МН-17, near Donetsk, and actually reflects what the Russian secret services are able to do as it is them who are responsible for the analysis of those photos. 

By any means, we cannot ignore the activity of that enterprise in the context of the Russian control over Crimea, so we will dedicate the next part of our story to it. 

To be continued …