An Engels firm that drilled oil wells was charged with claims prosecutors and tax authorities. The companies have accrued additional 166 million rubles in taxes and fines and demand to terminate the deal with the counterparty. In turn, the Moscow partner wants to take KamAZ away from her.
Claim from the prosecutor’s office of the Saratov region to LLC “Severstroy“from the Engels district and the Moscow LLC Business Group” arrived on August 17. The department asks to invalidate the agreement on novation into a loan obligation dated November 23, 2021, signed between the companies, and to recover 27.1 million rubles in solidarity from both participants in the transaction in favor of the state. As third parties, the Federal Tax Service and the Interregional Department of Rosfinmonitoring for the Volga District were involved in the case. The prosecutor’s office also sought to seize the accounts of Business Group in three banks for the amount of the claim, but the court refused to do so.
Severstroy is engaged in drilling wells for oil and gas production. The company is registered under Engels in the village of Pribrezhny, the sole owner is Mikhail Shishkin. In November last year, the Yugmash Plant from Adygea filed a bankruptcy lawsuit against her, claiming 560,000 rubles. In May, Severstroy reached the monitoring procedure. In 2022, the company showed revenue of 354.8 million rubles, but this was a drop of 60%, a year earlier the result was 876.4 million. In addition, the company closed 2022 with a loss of 507.4 million rubles, although the previous year brought 12.2 million net profit.
The company has many creditors. Moreover, one of the largest is the Federal Tax Service in the Saratov region. The tax authorities made demands to Severstroy for a colossal amount – 166.7 million rubles. The court has not yet made a decision whether to include them with such claims in the register of creditors or not, the consideration of this issue has been postponed once again, now until September 13. Another 110.8 million rubles are required by the DIA in favor of NVKbank, claims for 43.3 million rubles were claimed by Rosbank. The court also intends to consider their applications as part of the bankruptcy of the company in the autumn.
LLC BusinessGroup is a wholesale company that sells building materials, it is registered in Moscow. He does not appear among the creditors of Severstroy, although in September last year she sued the company in the usual way, demanding the same amount that the prosecutor’s office now wants to recover from both companies, 27.1 million rubles. It is clear from the materials of the case that according to the loan obligation, which the prosecutor’s office wants to terminate in court, Business Group has a 2017 KamAZ car as a pledge, the collateral value is 1.5 million rubles.
Under an agreement signed in November 2021, Severstroy’s obligations to Business Group for the supply of goods totaling RUB 25.3 million were replaced by a loan obligation for the same amount, but at 10% per annum. Severstroy had to repay the debt in two parts – 13 million rubles by April 30, 2022, and by the end of the year the remaining 12.3 million. But the debtor did not even transfer the first tranche. Then “BusinessGroup” announced that it was retaining “KamAZ”.
Here the tax intervened, counting Severstroy 155 million rubles of additional charges based on the results of the audit for the period from January 2017 to December 2018. Of this amount, 97.9 million rubles was additionally assessed tax, and the rest – penalties and fines. In pursuance of the decision of the tax authorities, the entire vehicle fleet of the company was seized – 85 units, as well as receivables.
The court denied the claims of “BusinessGroup”, considering the transaction imaginary. According to the documents presented to the court, the company actually supplied Severstroy with a variety of consumables, defoamers, fireclay aggregates, and equipment. But having studied the materials of the case, the court concluded that there was no evidence of the reality of economic legal relations between the two companies.
An analysis of the accounts of Business Group suggests that it acted as an intermediary, purchasing goods from other suppliers, but the interviewed suppliers assured that they did not remember when and what was shipped to her. On this basis, the court did not believe in the reality of deliveries between BusinessGroup and Severstroy and issued a decision to refuse, which also withstood the appeal. 12 AAS supported it on June 20, giving 2 months to appeal. After this period, the prosecutor’s office demanded to terminate the transaction.
BusinessGroup LLC was registered in Moscow in 2020, the company is owned by Vladimir Krainyuk. In 2022, the company showed zero revenue and a loss of 249 thousand rubles. A year earlier, revenue was 14.3 million.