Mirjam-Mari Marastu

Mirjam-Mari Marastu

samedi 23 avril 2016

Kas Santa Monica Networks ettevõte ning selle kurjategijatest juhataja Margus Väino ja Peep Aaviksoo kahtlase pankroti loo vahel on side?

Ks mäletate 2015.a. märtsi? Igaüks oli šokeeritud Peep Aaviksoo pankroti uddisega. Neile, kellel oleks vaja meeldetuletust, Äripäeval on olemas suurepärane artikkel Eesti suurima ärimehe / poliitiku kohta http://www.aripaev.ee/uudised/2015/03/16/peep-aaviksoo-pankrotis.
Kokkuvõteks, Peep Aaviksool on seadusega keelatud äriühigut juhtida ning on jäänud 2.5 miljoni eurot kreditoorset võlgnevust.

Oli küll üllatav leida selle skandaalse pankroti südames osaühingut ROM INVEST, mis peaks investeerima ja haldama miljonid Rumeenias ja mille osakapitaal on 2556 eurot. Ettevõte oli asutatud A.P & P CONSULT OÜ nime all kurikuulsa Mirjam-Mari Marastu abil, maksude kõrvalehoidmise, rahapesu ja kahtlaste korporatiivsete skeemide eesti kuninganna. Tema eristav “nimemärk” on e-posti aadress, mida ta kasutab äriregistriga kontakreerimiseks – office@services.ee

Nendel, kes ei mäleta meie eelnevat uurimist Marastu kohta, parim viis tutvuda selle tegelasega on vaadata üsna muljetavaldavat nimekirja firmadest, mida tema juhib http://www.teatmik.ee/en/info/p52861-Mirjam-Mari-Marastu)

Nii, Marastu teenuseid kasutades (registreerimine, virtuaalkontor, sekretäri teenused, loominguline raamatupidamine, deklaratsioonid, aruanded jne.) asutatud ja hallatud ROM INVEST OÜ on nüüd likvideerimisel ning on viimaste aastate suurima finantsskandaali keskel.


Pole vaja öelda, et osaühingu raamatupidamisdokumentide, finantstehingute ja kirjavahetuse põhjalik uurimine läbi viidud määratud likvideerija poolt peab ettevõte kahtlaste tehingute kohta tõdet paljastama.
Loomulikult, määratud pankrotihaldur tegutseb vajaliku hoolsusega ning võib isegi heita valgust sellele, mis täpselt on Mirjam-Mari Marastu roll. Tuletame meelde, et Marastu seisab Peep Aaviksoo taga ka tema mõnedes teistes äriühingutes nagu ASHLEY OÜ, või BOLTON REALESTATE OÜ, kus ta on hoopis juhatuse liige. Võibolla need ongi firmad mis saavad kasu ROM INVEST OÜ pankrotist? Võibolla kreditoorid võiksid nende saada raha tagasi?
Kindlasti, pankrotihaldur teeb oma tööd ning õiglust ikka teostatakse!
Kuid, oodake… Pankrotihaldur on Kalev Mägi. Hea asi on see, et ta on usaldusväärne professionaal. Probleem on aga selles, et tema on ka 2015.a oktoobris registreeritud Eastham OÜ juhatuse liige. Ühendust selle firmaga saab võtta e-posti teel, kirjutades siia office@youroffice.ee. Nagu teie võibolla juba aimasite, see on üks teine Mirjam-Mari Marastu “nimemärk”, mis viitab kurikuulsa Office Services Group-ile aadressiga Lõõtsa 8a, 11415 Tallinn – mis on a ROM INVEST OÜ registreerimise aadress. Samal aadressil on registreeritud ka sada teist kahtlast ettevõtet, milles seisnebki Marastu äri.
Tundub küll, et Peep Aaviksoo kreditoorid nende raha ei näegi. Järjekordne klassikaline Marastu skeem, bravo maestro!

Neile, kes ei jälginud, Mirjam-Mari Marastu muuhulgas, on Ladies Circle Estonia ajaloolise esimese valitsuse liige (LCE, asutatud 1990.a). Seal ta naudib valitsuse sekretäri Terje Väino seltskonda (Santa Monica Networks juhataja Margus Väino abikaasa), Marje Teeriaho patronaaži all (üks LCE valitsuse juhatajatest).

Kes ei tea – Marje Teeriaho on Tapani Ensio Teeriaho abikaasa. Tapani Ensio Teeriaho on järjekordse Marastu poolt registreeritud äriühingu juhataja. Äriühing nimega INTERCAPITAL OÜ ja osakapitaliga 2556 eurot on registreeritud ja hallatud samal aadressil nagu ROM INVEST OÜ. INTERCAPITAL OÜ on Marje Teeriaho “tööandja”, ta töötab oma abikaasa firmas projektijuhina. Lisaks sellele, Tapani Ensio Teeriaho on ka MAMAIA OÜ juhataja, kuid esialgu see firma juht oli Peep Aaviksoo.
Samal ajal Tapani Ensio Teeriaho on TL-GROUP juhatuse liige (ikka Marastu toodang), mis omab 20% Santa Monica Networks GROUP OÜ osadest, mis on omakorda Santa Monica Networks AS emaettevõte.
Muuseas Tapani Ensio Teeriaho on Marastu Office Services Group OÜ osanik ja maksudest kõrvalehoidja AÜRs ja Soomes, kuid see on juba hoopis teine lugu..

Hetkel palume veidi tähelepanu Väino / Teeriaho perekondadele – Peep Aavikso / Marastu seosele.
Kõik need isikud on seotud läbi Santa Monica Networks. Äriühingu aadress on Lõõtsa 8a, 11415 Tallinn, ärme unustame, sama nagu hetkel juba äritegevusest väljunud pankrotil OÜ ROM INVEST, mille pankrotihaldur asub samas kohas. See kõik tundub kuidagi pehkinud..

Asi hakkab haisma kui me rõhutame selle asjaolu, et Santa Monica Networks GROUP OÜ ei ole IT firma, nagu paljud arvavad. Ei, see on hoopis finants- ja kindlustusettevõte. Äriühing küll ei tegutse mingi vastava litsentsi all, kuid ikka väidab et pakub finants- ja kindlustusteenuseid.

Nagu sellest ei piisa, Santa Monica Networks GROUP OÜ juhatuse liige lätlane Justas Dargužas (mis on täiesti loogiline eesti firma jaoks!) on ka ühe teise huvitava äriühingu juhatuse liige – VESTA INVESTMENTS OÜ. Lugu on ikka sama, arvasite ära, sama aadress, jälle Marastu poolt tehtud. VESTA INVESTMENTS OÜ teine juhatuse liige on Olli Ensio Heinonen, kelle juhtimise all on tükk teisi Marastu poolt registreeritud äriphinguid.

Kõik need isikud omavad otseselt või mitte osad BOLTON REALESTATE OÜ-s, väga jõukas kinisvara firmas, hallatud Marastu poolt. Äriphingut kasutavad musta rahapesuks ka sellised eksootilised tegelased nagu Itaalia maksudest kõrvalehoidjad ja kriminaalse taustaga isikud (hiljem jõuame ka sinna). Võib olla sinna ongi kadunud OÜ ROM INVEST ja Peep Aaviksoo petetud kreditooride raha?
Või pigem see side seletab kuidas ülistatud IT riistvara edasimüüja Santa Monica Networks GROUP OÜ aastaid jõuas järjepidevalt jaotada miljoneid eurot “kasumit” oma osanikute vahel (kõik need olles Peep Aaviksoo kaaslased) kõva konkurentsiga turul, kus tulu on napp ja investeeringud pole sageli esinevad.

Jälgige ka meie järeleuurimist eesti-soome musta äri ja selle aasta poliitilise draama kohta.

mardi 12 avril 2016

Are Mirjam Mari Marastu, Santa Monica Networks and its criminal manager Margus Vaino linked to the shady bankruptcy of Peep Aaviksoo ?

  

Remember March 2015. Everybody in Estonia was shocked by the news of the bankruptcy of Peep Aaviksoo, one of the biggest Estonian “businessmen” / politicians (for the ones who don’t remember, here is the link to the excellent Aripaev article http://www.aripaev.ee/uudised/2015/03/16/peep-aaviksoo-pankrotis).
To summarize, Peep Aavikso is currently prohibited by the law to manage a company and leaves behind him over 2.5 million Euro losses for the creditors.

What a surprise, at the heart of this scandalous bankruptcy, to find ROM INVEST OÜ. A 2556 EUR capital company supposed to invest and manage millions in Romania. This company was originally incorporated under the name A.P & P CONSULT OÜ thanks to the help of the infamous Mirjam-Mari Marastu, the Estonian Queen of tax evasion, money laundering and questionable corporate schemes, whose characteristic signature is the email she uses as contact for the register of companies : office@services.ee

For those who do not remember our previous investigations on Marastu, the best way to be familiarized with this character is to checkout the quite impressive list of companies she is a manager of (available here : http://www.teatmik.ee/en/info/p52861-Mirjam-Mari-Marastu).

So ROM INVEST OÜ, once incorporated and managed using the services of Marastu (incorporation, domiciliation, secretary, and of course creative accounting, declarations and reports….) is now in liquidation, and at the heart of one of the biggest financial scandals in the recent years.
Needless to say, a thorough examination of the company’s accounting documents, its financial transactions and its correspondence by the appointed liquidator should allow all the truth (and nothing but the truth) to be made about the murky deals of this company.
Of course, the appointed trustee in bankruptcy will proceed with all the necessary diligence, and might even cast a light on the exact role of Mirjam-Mari Marastu, (who happens to be standing behind Peep Aaviksoo in a couple of other companies of his, such as ASHLEY OÜ, or even directly under the spotlight, as a member of the management board, such as BOLTON REALESTATE OÜ). Maybe these companies have benefited from the bankruptcy of ROM INVEST OÜ ? Maybe the creditors could retrieve some of their money ?
Sure, the trustee in bankruptcy will do his job, and justice will be done, swiftly !
But…wait….the trustee in bankruptcy is Kalev Mägi. Good : he is a professional trustee in bankruptcy, we can trust him !
Problem, it doesn’t sound so good : our sources signal us that Kalev Mägi is also a member of the board of a recently incorporated company (October 2015) : Eastham OÜ.
What is the email address used as a contact for this company : office@youroffice.ee
Wait….could it be…yes, you guessed right, this is the other signature email of Mirjam-Mari Marastu, which is directing to the infamous Office Services Group, headquartered Lõõtsa 8a, 11415 Tallinn, which is also the incorporation address of… ROM INVEST OÜ (and the hundred of other shady companies consisting Marastu’s business).

Sounds like the creditors of Peep Aavikso will never see their money ! Again a classic Marastu scheme, bravo maestro !

Now, for the ones who did not follow, Mirjam-Mari Marastu is, among other things, a pillar of the infamous historical first chapter (LC1, founded 1990) of the Ladies Circle Estonia, where she enjoys the company of her co-member (and secretary of the chapter) Terje Vaino (yes, the wife of Margus Vaino, manager of Santa Monica Networks), under the patronage of one of the directors of the chapter, Marje Teeriaho.

For the ones who do not know Marje Teeriaho (born Suurorg), she is of course the wife of Tapani Ensio Teeriaho, who not only happens to be the manager of a company providing “employment” to Marje (who is a “project manager” at INTERCAPITAL OÜ, another 2556 EUR capital creation of Marastu, hosted and managed from the same address than ROM INVEST OÜ), but also the new manager of MAMAIA OÜ, company incorporated and managed originally by Peep Aavikso.
Tapani Ensio Teeriaho is also the co-manager of a company named TL-GROUP (still a Marastu creation), which is owning 20% of Santa Monica Networks GROUP OÜ, the mother company of Santa Monica Networks AS.
By the way, Tapani Ensio Teeriaho is also a shareholder of Marastu’s Office Services Group OÜ , and a tax evader in the USA and in Finland, but that’s another story….

For the moment, let’s focus a bit on the Vaino / Teeriaho families – Peep Aavikso / Marastu connection.
All these people share the same Santa Monica Networks connection. By the way, Lõõtsa 8a, 11415 Tallinn happens to be the address of Santa Monica Networks, and, let’s not forget, of the now defunct and bankrupt ROM INVEST OÜ, whose trustee in bankruptcy is also installed in the same office. Don’t we smell something rotten here?

Doesn’t it stink even more if we underline the fact that Santa Monica Networks GROUP OÜ is not, as many could believe, an IT company. No, no, it is a finance and insurance company. Well, it doesn’t of course operate with a license for these activitie), but it claims to be a financial services and insurance company.

As this wasn’t enough, the Latvian (how interesting and logical for a mainly Estonian group !) manager of Santa Monica Networks GROUP OÜ, Justas Dargužas, is also co-manager of another interesting company (yes, you’ve guessed again, same address, Marastu again…) : VESTA INVESTMENTS OÜ. The other manager is Olli Ensio Heinonen, who is also managing quite a good number of other Marastu incorporated companies.

All these people happen to be owning shares, directly and indirectly, into BOLTON REALESTATE OÜ, a very wealthy real estate company managed by Marastu, where many other exotic characters, such as Italian criminals and tax evaders, launder their dirty money (we’ll come back to this later). Maybe this is where went the funds of the poor defrauded creditors of ROM INVEST OÜ and Peep Aavikso ?

Or maybe this connection explains why Santa Monica Networks GROUP OÜ, a glorified reseller of IT hardware, managed for years to redistribute to its shareholders (all of them being Peep Aavikso associates) consistently millions of euros of “profit” on a market where competition is tough, margins are scarce and investments not frequent ?

Stay tuned, while we investigate another side of the dirty business of the Estonian / Finn criminal business / politics drama of the year.

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.

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.

You want to open a business in Estonia and got advised by professional tax fraud advisors ?

the specialist in the country is : Mirjam-Mari Marastu
mirjam.marastu@services.ee
involved in tons of companies : https://www.inforegister.ee/DFDKNCH-MIRJAM-MARI-MARASTU
specialist of tax frauds in western europe organised with a network of companies in Estonia
involved in Santa Monica Network Group OU money laundring network
involded in roberto de silvestri Italian tax frauds network and money laundring with Italy, another specialist of tax fraud involded in tons of companies : https://www.inforegister.ee/ZWYYYXJ-ROBERTO-DE-SILVESTRI
Mirjam-Mari Marastu is involved in money laundring and tax fraud in the follwing countries :
Finland, Nederland, Germany, Italy and France