On the 26th of October 2010 Supreme Economic Court decerned regular determination in the name of Ukraine with regard to case 16/606/08. As a result of this extraordinary event one side won, another one enforced court decision, after that it was a high time to let each other go. But something was an eyesore to the party that won LLC “Dylen”. It is not known what it was. Whether it was an evil conscience, or envy, or something by Freud. Three months gentlemen of this structure plucked up their courage. Finally they did it. In January, some Internet resources published a masterpiece of epistolary genre: “It is a case at a cost of UAH one million: “NIBULON” lost a case to LLC “Dylen”. On the basis of the article, team of LLC “Dylen” during three month has been keeping on tackling itself and people that its case is right and judicial decision is deserved. It is unknown, if it is the press-service of LLC “Dylen” that mistakenly played a dirty trick on its boss, showing a fierce jealousy of a mean creature of respected in the state and society man. Or is it a chef himself who ordered such a New Year gift? In fact, 70% of the text consists entirely of dirt and personal attacks on the owner of “NIBULON”, Oleksiy Vadaturskyy. In addition there are some paragraphs about a small but proud company that took an offense on the large enterprise, winning a lawsuit of the three months-ago event. What a creative impotence. What kind of problems are behind these attacks? To find out the truth, we will turn to history. On the 1st of August 2008 and 10th of August 2008 between “NIBULON” and LLC “Dylen”contracts on supply № 559/2008 and № 615/2008, respectively, were made. Under the abovementioned contracts, LLC “Dylen” pledged to supply and pass agricultural products to “NIBULON”. Under these contracts, LLC “Dylen” is obliged to give copies of documents at the first request of “NIBULON” to it or to a tax authority, documents required for conducting counter inspections of supplier as well as copies of documents confirming the purchase of agricultural products in their counter party. Also LLC “Dylen” is obliged to verify information on their suppliers on the official website of STA of Ukraine with respect to their availability of the registry of valid licenses of VAT. It should be noted that during the conclusion of contracts director of LLC “Dylen” Vetrov and director of “Atlant Light” Svetaylo gave discharge to “NIBULON” that they are familiar with the articles of the Criminal Code of Ukraine on the fictitious business, tax evasion, charges and other compulsory payments. Specialized State Taxation Inspection to work with large taxpayers in Mykolayiv during conducting documentary verifications of “NIBULON” on compliance with tax laws on VAT, the company reduced the refund of VAT on the purchase and sale of agricultural products transactions with LLC “Dylen”  and “Atlant Light” for an overall amount of over UAH 5,5 million. As a result of vendor inspections of LLC “Dylen” and “Atlant Light” that were conducted by authorities of State Tax Service, it was found that they have not reflected VAT tax liabilities in tax bills, they have not paid tax to the State budget, thus evading taxes. As it is stated in the acts of inspections, agricultural products delivered to “NIBULON”, smart LLC “Dylen” had acquired in LLC “Prodimporteksport” and “Atlant Light”. Negotiations with the hope of understanding and solving the case amicably were started. “NIBULON” officially warned LLC “Dylen” and “Atlant Light” about the possibility of delay in payment to the companies by way of compensation and requested them to ensure passing of third party audit by their suppliers. During the meeting with the founder of the companies “Dylen” and “Atlant Light” Malinovskyy promised that all their suppliers would certainly pass a tax check … and asked to pay a portion of the funds for grain supply. “NIBULON” agreed. LLC “Dylen” received about UAH 600 thousand. But as it turned out, Mr. Malinovskyy was not going to follow up on his own words. There was a tax evasion scheme later. “Prodimporteksport” and “Atlant Light” in a record short time after signing the agreement and the supply of agricultural products to “NIBULON” declared themselves bankrupt and … they were dissolved. The state did not remain aloof the process. 08.01.2009, the investigating authorities of tax police of State Tax Administration in Mykolaiv region opened a criminal investigation against the director of “Atlant Light” Svetaylo on grounds of a crime under Part 3 of Art. 212 of Criminal Code of Ukraine, namely – tax evasion on an especially large scale. “NIBULON” was not going to participate in dirty deals. A letter to the address of State Tax Administration in Mykolaiv region was sent, it contained the information about the violation of legislation in power by these companies during their operations with the purchase of agricultural products, and subsequent bankruptcy and liquidation of suppliers, specific “shadow” schemes applied by “Dylen” and “Atlant Light” were indicated. After that “NIBULON’s” representatives were summoned to appear in the tax police. Tax police officer after hearing extensive explanation openly avowed that this is just an internal affair of “NIBULON”, there won’t be any support on the part of Tax police and instead of taking necessary action under the criminal procedure law, he advised just to work directly with agricultural producers. The state authorities do not want and will not be engaged in it… Here’s how the tax police reacted, taking a back seat of exposing the real violators. Probably, this is unlikely to surprise the reader, because one can face such a “reaction” of the state on business every day. Thus, the transactions are being continued and will be continued. Who fishes in troubled waters? According to the information available the real owner and manager of the LLC “Dylen”, LLC “Atlant Light” and LLC “Prodimporteksport”, that also have the same legal address, is Mr. Artem Malinovskyy, who uses counterfeiters, that are not related to economic activity of enterprises allegedly run by them, for registration of statutory documents. Communion of legal addresses and means of communication indicate that those business entities are controlled and used by one person. The mechanism is as follows: using the simplified procedure of bankruptcy, these people deviate from carrying out documentary verifications on the accuracy of calculation and payment of taxes and charges (mandatory payments) and third party audit. Basic accounting documents are deleted. The state gains nothing, grain market is criminalized. According to the information available Artem Malinovskyy is also involved in the creation and activity of a limited liability company “Tyreg” (34651750 enterprise code, legal address: Mykolayiv, Ochakivs’kyy lane, 42 a, nominee director is Dmytriy Filenko, 58 45 08), limited liability company “Icar” (13844722 enterprise code, legal address: Mykolayiv, Shevchenko str., 59, nominee director is Olexandr Stepanenko, telephone 58 45 08), limited liability company “Interagro-BBC” (33084229 enterprise code, legal address: Mykolayiv region, Slyvyne village, Promyslova st., 4, nominee director is Andriy Drondel, telephone 58 45 08), limited liability company “MT-Yug” (34651368 enterprise code, legal address: Mykolayiv region, Slyvyne village, Promyslova st., 4, nominee director is Tetyana Menshykova 58 45 08). Limited liability companies “Interagro-BBC” and “MT-Yug” are registered at the same legal address that indicates the community of activities of their owners. Joint legal address also unites LLC “Dylen”, LLC “Atlant Light”, LLC “Prodimporteksport” and LLC “Real-Invest”. Limited liability companies “Delta-Van” and “Tyreg” are registered at the same legal address… It comes to real curiosities. Despite the fact that enterprises are established and run by different people and registered in different places, companies “Tyreg”, “Interagro-BBC”, “Real-Invest”, “Icar” and “MT-Yug” use one phone number 58 45 08 for telephone connection. LLC “Delta Van” and “Atlant Light” also use one phone number 59 05 23. Communion of legal addresses and means of communication indicate that these business entities are controlled and used by one person. Unfortunately, the previous government did nothing when an open system of “protection racket” of machinations and dirty deals were established. But the current government declares a principle of a “strong hand”. Therefore, there is a hope that the situation with tax evasion schemes in large scale will be changed from state approach. “NIBULON” had to seize the court on invalidation of tax notification decisions on the reduction of VAT budget refund by ceasing further calculations with LLC “Dylen” – because of numerous violations of tax legislation by LLC “Dylen”. However smart LLC “Dylen” did not want to wait for the resolution of a dispute that arose due to its fault and establishment of the truth in a court case, but it hurried up to charge funds from “NIBULON” for its own profit by applying various legal tricks and pulling of well-known national investors in litigation. The problem of taxation in Ukraine was and remains one of the most urgent. It especially acquires acuteness right now in post-crisis conditions. Given that the concealment of income from taxation is a fairly common phenomenon in our country and directly trenches on the budget  income of different levels and state funds, it is necessary to mobilize all available resources to struggle against crimes. “NIBULON’ as a company that scrupulously, honestly and openly works in the market of grain adhering to Ukrainian legislation, introduces its adequate share into the legalization of the grain market and encourages all farmers to carry on its business exclusively in a lawful manner, thereby strengthening the country’s economy. Unfortunately in Ukraine’s grain market there are still enough unscrupulous “dealers” who use all possible means to obtain maximum profits, designedly breaking the law. One of these crimes is the creation of fictitious companies with intent of tax evasion, money laundering obtained from criminal sources and concealment of traces of the crime. “NIBULON” on its corporate website has repeatedly drawn attention of agricultural producers and suppliers on various problems arising in the course of agricultural products trade. In support of its partners and colleagues in 2009, the company published a number of publications in local media and internet resources, in which specialists explained the whole mechanism of work from grain cultivating and its export, including accounting. The situation with LLC “Dylen” eloquently shows that there are companies in the country that for illicit gainstop at nothing, including presentation of documents composed with the help of fictitious companies and shady schemes to court. Their rhetoric confirms personal moral degradation and bad conscience. As a result of unscrupulous actions of LLC “Dylen” against “NIBULON” and its violation of tax laws, “NIBULON” lost the right for a tax credit in the amount of UAH 5,5 million, that led to losses of the company. … The case № 16/606/08 was lost not by “NIBULON”, but by system of law enforcement and tax bodies, that by indulging the previous government did not want to disclose “shadow” schemes of tax evasion, but in fact contributed to their circulation. The court decision that levy funds against “NIBULON” for the benefit of LLC “Dylen” is a slap in the face of tax authorities, it is another reminder to them that “NIBULON” should not be responsible for unscrupulous suppliers who work on “shadow” schemes. Tax authorities refer to the revealed violations of tax laws in business activities of LLC “Dylen” irresponsibly and leave these violations without adequate reacting, thus creating the preconditions for avoiding offenders from legal liability (including criminal) and the shadowing of the grain market. “NIBULON” carries on and always has carried transparent activity only in legal environment of Ukraine. Decisive actions of the President of Ukraine V. Yanukovych on the introduction of an effective system to prevent further shadowing of the grain market and the establishment of civilized norms and rules of the grain business in Ukraine, inspire confidence that in future such cases will be put to an end.