The Sergei Magnitsky case. Reference. Memoria. Sergei Magnitsky Sergei Magnitsky

»In 2009 caused a significant resonance and became the reason for the adoption in the United States and Canada of a law imposing sanctions on persons allegedly involved in his death.

Biography

On November 24, 2008 he was detained. On November 16, 2009, after continuous preliminary detention, he died in the Matrosskaya Tishina pre-trial detention center.

A family

He was married to Natalya Valerievna Magnitskaya (maiden name Zharikov). Son Nikita.

The Magnitsky case

It is necessary to distinguish between the case of tax evasion, in which Sergei Magnitsky was brought to criminal responsibility, from the case of illegal reimbursement of "overpaid" taxes from the budget, in which Magnitsky was a witness, and other interdependent processes. As of 2011, issues related to Sergei Magnitsky were smeared across 10 separate criminal cases.

Criminal tax evasion case

On October 4, 2004, the Kalmykia Interior Ministry initiated a criminal case against the director of Kameya LLC (one of the companies associated with the Hermitage Capital Management investment fund) Ivan Cherkasov on suspicion of large-scale tax evasion. Later, the materials of the check from the "K" department of the FSB of Russia were received by the Tax Crimes Department (UNC) of the Moscow Main Internal Affairs Directorate. Based on the materials of the check, Artyom Kuznetsov, who was at that time deputy. On May 28, 2007, he opened a criminal case under Part 2 of the Criminal Code of the Russian Federation (failure to fulfill in his personal interests the duties of a tax agent to calculate, withhold or transfer taxes on an especially large scale).

On June 4, 2007, as part of a criminal investigation by an investigative group led by Pavel Karpov, the offices of Firestone Duncan, which provided legal services to the Hermitage Capital Management fund, were searched, while seals and constituent documents of Parfenion LLC, Makhaon LLC, Ryland ”and some other companies with which Hermitage Capital Management worked in Russia. The investigating authorities never received an explanation why, having come to the Firestone Duncan office with an order to seize the documents of Cameya LLC, the investigators seized the documents of a number of other firms. The seized documents were then used to re-register the fund's subsidiaries as nominee directors. On their behalf, falsified applications were submitted to the 28th and 25th tax inspectorates of Moscow for the refund of 5.4 billion rubles in income tax. The money stolen in this way was then legalized through Russian and foreign banks.

Sergei Magnitsky was accused of committing crimes under Part 3, 5 of Art. 33, part 2 of Art. 199 (Organization and complicity in tax evasion with the organization by a group of persons by prior conspiracy on an especially large scale) of the Criminal Code of the Russian Federation. It was officially claimed that the investigation "found" that Magnitsky had developed an illegal tax evasion scheme using Dalnyaya Steppe LLC and Saturn Investments registered in Kalmykia, which were managed by the Hermitage Capital fund. Allegedly, as a result of such actions, the budget of the Russian Federation did not receive more than 500 million rubles. The head of the Hermitage Capital Management fund, William Browder, was charged in absentia - he was unable to visit Russia, since his visa was canceled in November 2005.

Sergei Magnitsky was detained by operatives of the Moscow City Internal Affairs Directorate for Tax Crimes (subordinates of the same Kuznetsov) on November 24, 2008. On the same day, the Investigative Committee under the Russian Prosecutor's Office charged Magnitsky with complicity in tax evasion from the organization in the framework of the criminal case against Hermitage Capital Management. On November 24, 2008, by a decision of the Tverskoy Court of Moscow, Sergei Magnitsky was arrested, on November 16, 2009 he died in the Matrosskaya Tishina pre-trial detention center. On November 30, 2009, the criminal case against Magnitsky was dropped in connection with his death.

The investigation was resumed on August 9, 2011 in accordance with the instructions of the Prosecutor General's Office of the Russian Federation, based on the decision of the Constitutional Court of the Russian Federation No. 16-P of July 14, 2011, but then it was finally terminated.

The Hermitage Capital Management case

Magnitsky was the head of tax and audit at Firestone Duncan, a legal services firm including Hermitage Capital Management.

On 4.6.2007, during the searches conducted, the investigative team seized the seals and constituent documents of Parfenion LLC, Makhaon LLC and Riland LLC and some other companies with the use of which the Hermitage Capital Management fund worked in Russia at the offices of Firestone Duncan.

Lawsuits over the debts of offshore companies Glendora ltd and Kone Holdings ltd owned by the Hermitage Capital Management fund, which followed from 15.6.2007 to 30.7.2007, led to the transfer of their Parfenion LLC, Makhaon LLC and Rilend LLC to property of LLC "Pluton" against the debt [ ]. In the period from 6.9.2007 to 20.9.2007, the IFTS No. 46 received data on the change of the owner and the executive body of the companies and amendments were made to the Unified State Register of Legal Entities.

The seizure of companies, their re-registration and the subsequent payment of a number of debt obligations allowed the new owners to apply for reimbursement from the budget of "overpaid" taxes in the amount of 5.4 billion rubles. On November 26, 2007, the revised tax returns of these LLCs for 2006 were filed, and on December 27, 2007, the “overpaid” amounts of income tax were credited to the accounts of LLC Parfenion, LLC Makhaon and LLC Rilend.

According to the foundation, the prosecution of Magnitsky was associated with an attempt by corrupt structures to prevent the exposure of the crimes they committed. According to Novaya Gazeta in its April 28, 2010 issue, the criminal scheme that Magnitsky tried to expose was used not only against companies owned by Hermitage Capital Management:

“For several years, tens of billions of rubles were withdrawn from the budget in this way, business was taken away from Russian entrepreneurs, and they themselves were sent to prison on falsified charges. Many officers of the Ministry of Internal Affairs, employees of the prosecutor's office, tax authorities, judges, lawyers were involved in this scheme. "

The version about the involvement of tax officials in the case is being circulated in the press. According to Hermitage experts, Olga Stepanova, the former head of the Moscow tax office # 28, used money stolen from the budget to buy a luxurious mansion in the Moscow region and real estate in Dubai.

In Dubai, there is a luxurious villa registered for her ex-husband, Vladlena Stepanov, as well as four apartments registered to himself and to two more Olga Stepanova's deputies for the Moscow tax inspection number 28.

The payment for the acquisition of real estate was made from accounts in the Swiss bank Credit Suisse, which were arrested in 2011 by Swiss investigating authorities.

Later, in May 2011, two more ex-tax officials Olga Tsareva and Elena Anisimova left the country, as follows from the FSB report submitted to the Basmanny Court on February 28, 2014. Lawyer Alexander Antipov explained at the hearing that, before leaving, Tsareva and Anisimova bought expensive real estate in Dubai (UAE). Sergei Magnitsky, shortly before his death, established the facts of Tsareva and Anisimova's involvement in the theft of 5.4 billion budget funds under the tax refund scheme.

The Novaya Gazeta journalists suggested that Anatoly Serdyukov, a former defense minister who headed the Federal Tax Service from 2004 to 2007, was the beneficiary of the embezzlement from the budget of 5.4 billion rubles. Later, Novaya Gazeta published a material according to which, according to the same schemes that Sergei Magnitsky exposed, the same people from 2009 to 2010 withdrew more than 11 billion rubles from the budget.

Arrest

Magnitsky's colleagues say that during the investigation, he accused a number of officers of the Russian security forces of corruption, and they tried to get him to withdraw this testimony. At the same time, according to other estimates [ how?] Magnitsky did not do this.

Magnitsky testified as a witness in the already opened case on the illegal tax refund of Parfenon LLC, Makhaon LLC and Rilend LLC, the applicant for which was R.M. Starova. In his testimony, Magnitsky only repeated what the director wrote Hermitage Capital Management Fund Grant Felgenhauer in a letter to the Anti-Corruption Council under the President of the Russian Federation dated May 28, 2008, and later Paul Rench in a Statement in accordance with Article 141 of the RF Code of Criminal Procedure on embezzlement of budgetary funds dated July 23, 2008.

Since his arrest, Magnitsky has been interrogated a total of four or five times. No other investigative actions were carried out with him. S. Magnitsky called himself a hostage. In court, he said: “Your Honor, I was actually taken hostage. Very few people are interested in my person, everyone is interested in the person of the head of Hermitage ”.

The investigator repeatedly asked if Magnitsky was ready to enter a special order of trial when the suspect voluntarily pleads guilty. Magnitsky was twice acquainted with the new head of the RF Criminal Procedure Code on the deal with the investigation, immediately after it began to operate in August 2009 (they repeatedly acquaint with the provisions of this chapter of the RF Criminal Procedure Code on the deal with the investigation of all defendants in other criminal cases, as well as offer everyone the accused have a special procedure for the trial, if they admit their guilt).

On August 26, 2009, Magnitsky's lawyers received a petition dated August 19, 2009, in which they asked the investigator to apply to the head of FBU IZ-77/2 of the Federal Penitentiary Service with a request to conduct a control ultrasound examination of the abdominal cavity to Magnitsky. When preparing the petition, the lawyers did not take into account the provisions of [ which?] The Code of Criminal Procedure and the Federal Law of 15 July 1995 "On the detention of suspects accused of committing crimes." On August 31, the investigator of the Investigative Committee of the Ministry of Internal Affairs, O. Silchenko, adopted a Resolution on the refusal to satisfy the petition, which explains that the investigation is not obliged to apply for medical assistance to the detained Magnitsky S.L. abdominal examination is not required:

I bring to your attention that your petition of August 19, 2009 ... in defense of the interests of the accused S.L. control ultrasound examination (ultrasound) of the abdominal cavity of the accused S.L. , and the reference of the lawyers Kharitonov D.V. and Oreshnikova E.A. to Article 11 of the Code of Criminal Procedure of the Russian Federation in this case is unlawful. In accordance with the above legal provisions, the defenders of the accused S.L. Thus, the petition of lawyers Kharitonov D.V. and Oreshnikova E.A. is not subject to satisfaction, since the appeal of the investigator to the head of FBU I3-77 / 2 of the Federal Penitentiary Service of Russia in Moscow, where the accused S.L. Magnitsky is kept in custody, for the latter does not require a follow-up ultrasound examination of the abdominal cavity.

These circumstances contradict the assertions that appeared in the press that

... the investigator of the Investigative Committee of the Ministry of Internal Affairs Silchenko, despite the instructions of the pre-trial detention center doctors, cynically refused the lawyers' request to provide medical assistance to Sergei Magnitsky "

Law and Order in Russia

Death

The death certificate, signed on November 16 by doctors at the Matrosskaya Tishina hospital, states that Magnitsky died of toxic shock and acute heart failure. The column "diagnosis" indicates acute pancreatitis and closed craniocerebral trauma. In 2011, when a representative of the Matrosskaya Tishina SIZO submitted a statement to the Tverskoy Court, there was no information about a closed head injury.

According to the lawyers, the death of Magnitsky was the result of the refusal of the SIZO administration to provide the suspect with the necessary medical assistance.

Further investigation showed that Magnitsky's death was preceded by his escort to a separate cell by eight escorts to diagnose "psychological inadequacy" due to his periodic complaints about poor conditions of detention, lack of medical care and threat to life (about 100 complaints in total). The arriving ambulance team did not state death immediately.

The Russian authorities are purposefully engaged in concealing the causes of Sergei Magnitsky's death, continuing to sabotage any attempts to conduct an effective investigation into the circumstances of his death.

According to the organization, the actions of the Russian investigators contradict the generally accepted international norms of legal proceedings. Stefan Schmitt, director of the organization's international forensic programs, said:

This case reveals more and more evidence of torture and willful professional medical negligence. Two and a half years have passed since the death of Magnitsky, however, those responsible for his arrest, which led to his death, have not been brought to justice.

Court hearings. year 2013

On March 11, the first court hearing took place in the framework of the criminal case against the late Sergei Magnitsky and his employer, William Browder. The trial was postponed by the Tverskoy Court of Moscow until March 22. The trial of the late Magnitsky is [ attribution of opinion is needed ] is illegal and violates the decision of the Constitutional Court (the dead can be tried only at the request of their relatives or for the rehabilitation of the defendant). The lawyers for Magnitsky also confirm the illegality, and his mother assesses the process in the Tverskoy court as "an outrage over the memory of her son."

Death reaction

year 2009

Dmitry A. Medvedev instructed the Prosecutor General of the Russian Federation Yuri Chaika and the Minister of Justice of the Russian Federation Alexander Konovalov to investigate the causes of death in the pre-trial detention center and report on medical assistance in the pre-trial detention center.

The mother of the deceased accused the leadership of the pre-trial detention center for the death. The head of Hermitage Capital, William Browder, in an interview with the BBC said: "... he was a hostage and he was killed."

The reaction of Russian President Dmitry Medvedev on the case of the death of Magnitsky was noted by the Commissioner for Human Rights of the Council of Europe Thomas Hammarberg.

2010 year

Mr Bastrykin's inability or unwillingness to read Sergei Magnitsky's statements and complaints, which have generated a human response around the world, is deeply regrettable. It seems that the officials tasked with investigating the murder of Magnitsky are morally blind and deaf.

In addition to the entry ban, the European Parliament proposes to the law enforcement agencies of the EU countries to freeze the assets of the Russian officials involved in the Magnitsky case on their territory. Chairperson of the European Parliament Subcommittee on Human Rights, Heidi Hautala, commented on the result of the vote:

With this vote, the European Parliament calls for the restoration of justice in relation to an innocent person who died in prison. His death goes beyond all boundaries. There comes a time when there is no way to remain silent.

Heidi Hautala also said that the Russian State Duma deputies had been actively lobbying against the adoption of the European Parliament's resolution, but noted that this measure received support among many opposition politicians in Russia.

2011

April 20 - Firestone filed an application with the Investigative Committee of Russia to verify information about the involvement of Olga Stepanova and other officials of tax inspection number 28 in illegal tax refunds and the enrichment of their family members.

“Despite widely known evidence of criminal behavior in the Magnitsky case, the Russian authorities have failed to bring the perpetrators to justice. […] However, we will continue to call for all those responsible for the unfair imprisonment and criminal death of Magnitsky to be held accountable. We will continue to support the efforts of those in Russia who are trying to bring all of them to justice. ”

2012

“The law will not end impunity. However, he will express Britain's determination not to turn a blind eye to gigantic violations of the most fundamental human rights. Those who resort to torture and murder to silence the voice of freedom should not be able to buy property in Chelsea or fly to the Christmas sales on Kings Road as if nothing had happened. "

December 28 - Moscow's Tverskoy Court acquitted the former deputy head of the Butyrka prison, doctor D. Kratov, who was accused of negligence, which inadvertently caused the death of Magnitsky. The state prosecution demanded acquittal during the trial. Earlier, Butyrka's doctor Larisa Litvinova was involved in the same case, but in the spring of 2012 the Investigative Committee stopped her criminal prosecution due to the expiration of the statute of limitations.

2013

March 18 - Deputy Prosecutor of the Central Administrative District of Moscow O. V. Trushkov, at the request of Sergei Valerievich Maksimenko, Ph.D. Magnitsky "on the protection of the rights of convicts) is currently not available." [ ] [the significance of the fact? ]

4 September - The Parliamentary Assembly of the Council of Europe's Committee on Legal Affairs and Human Rights approves the report on the Magnitsky case. A resolution on the report was also approved, which will be voted on in January 2014 at the next PACE session.

2014

January 28 - PACE adopted a resolution on the Magnitsky case, calling on the parliaments of the participating countries to adopt the Magnitsky law if the Russian authorities do not promptly force everyone involved in the death of Sergei Magnitsky to bear responsibility.

2017

On February 21, 2017, the UK House of Commons passed the Magnitsky Amendment allowing the country's authorities to freeze the assets of foreign citizens who violate human rights anywhere in the world. The text of the amendment was provided by British Interior Minister Amber Rudd and submitted to parliament by 50 deputies from 8 political parties. The amendment was adopted unanimously. On October 19, the "Magnitsky Act" was passed in Canada.

Resignation of Russian officials

Criticism of allegations that Magnitsky died in murder

Browder's opponents draw attention to the fact that there is no direct evidence that Magnitsky was tortured in prison, that he died of an illness that he did not even complain about.

The libel case against the investigator Kuznetsov

Representatives of Hermitage Capital called Kuznetsov's statement "A brazen attempt to admit that he is a victim of his own crime, and to blame the deceased Sergei Magnitsky for libel"... Kuznetsov asked to prosecute those who accuse him of involvement in the death of the Hermitage Capital auditor for libel.

Libel case against investigator Karpov

Pavel Karpov, a former investigator of the Main Investigation Directorate of the GUVD of Moscow, opened a case against William Browder in the High Court of London, demanding compensation for the damage caused to him. Browder's lawyer said in court that he has evidence that Karpov's previous defamation lawsuits against Browder in Russia were the work of the Kremlin, and that there is reason to believe that the same is happening in this case. Karpov's claim was denied.

Former investigator Pavel Karpov, after the transfer of Russia-1, turned to the TFR with a request to check the facts about Browder's involvement in the death of Magnitsky, ICR report dated April 14, 2016.

On May 17, 2016 in the Acting Head of the Inquiry Department opened a criminal case against Alexei Navalny for libel against Karpov. According to the applicant, Navalny has repeatedly published materials defaming the honor and dignity of the policeman on his blog. In particular, we are talking about four Internet videos where Karpov was accused of committing grave and especially grave crimes, including the murder of lawyer Sergei Magnitsky.

Awards

Zion Assidon, Chairman of the Honor and Dignity Prize Committee, said:

Sergei believed in law and justice and died, selflessly defending them in an unequal battle with large-scale corruption in Russian law enforcement agencies. Mr Magnitsky's adherence to the principles of openness and transparency of state power was fully demonstrated in his decisive struggle against the arbitrariness of the authorities.

His extraordinary courage and unflagging will in the face of difficult trials give strength to all of us, she will serve as an example for other fighters for justice.

Memory

Death anniversary

The anniversary of Magnitsky's death on November 16, 2010 was celebrated by the Russian and world community:

We need an arbitrator in this situation. You can also conduct an independent investigation, as is customary all over the world, which works great in the case of high-profile cases.

• British weekly The Economist in an article dedicated to the anniversary of S.L. Magnitsky's death, wrote:

A year later, his death became a symbol of the incomprehensible corruption and lawlessness prevailing in the Russian system and the Kremlin's inability or unwillingness to change it.

Original text (eng.)

A year later, his death has become a symbol of the mind-boggling corruption and injustice perpetrated by the Russian system, and the inability (or unwillingness) of the Kremlin to change it

In works of art

Perpetuation of memory

Notes (edit)

1. Radio Echo of Moscow :: Report of the Public Observation Commission on the Magnitsky case
2. Magnitsky was not a lawyer for Hermitage Capital Management - IC under the Ministry of Internal Affairs (unspecified) ... RIA Novosti (November 15, 2010). Retrieved February 13, 2011. Archived April 11, 2012.
3. Sergey Sokolov. "Magnitsky, you have the right to remain silent" (unspecified) ... Novaya Gazeta (August 10, 2011).
4. Roman Anin. Casta nostra. Again with us (Russian) // Novaya Gazeta. - 2013. - Issue. 122.
5. Elena Shmaraeva, Svetlana Bocharova. DRC Ministry of Internal Affairs will check the expenses of the Lieutenant Colonel exposed by Magnitsky (unspecified) ... Lenta.ru (June 26, 2010). Date of treatment December 29, 2012.
6. Masha Gessen. William Browder: There is no state in Russia (Russian) = Interview with William Browder, head of the investment fund Hermitage Capital // Snob. - 2011.

Sergey Leonidovich Magnitsky is a Russian lawyer and auditor. He was posthumously honored with the Honor and Dignity Award from Transparency International, an international non-governmental anti-corruption organization.

S. Magnitsky was born in Odessa on April 8, 1972. He was a citizen of Russia, lived in Moscow. He was married and raised two children.

1995 - Becomes auditor for Firestone Duncan. This company was engaged in audit and tax consulting. Magnitsky became one of the managing partners of the said company, as well as the head of the tax consulting division.

2008 - testified in the case of embezzlement by state officials of funds from the state budget. On November 24, he was arrested and charged with facilitating tax evasion for the Hermitage Capital investment fund.

The Magnitsky case

In 2007, the investment fund Hermitage Capital was suspected of tax evasion. All persons who provided the foundation with legal and audit services, S.

Magnitsky, among other things, revealed facts that confirmed the re-registration of these companies and the theft of state property. In October 2008, when testifying, Magnitsky indicated that the seized documents of a number of Hermitage firms were used to re-register the latter as new owners and to illegally refund taxes, the amount of which amounted to 5.4 billion. According to Novaya Gazeta journalists, A Serdyukov, who during 2004-2007. headed the Federal Tax Service.

The case against Magnitsky in 2008 was initiated by police lieutenant colonel A. Kuznetsov. The investigation was carried out by Major P. Karpov. According to documents provided by Firestone Duncan, the family of Lieutenant Colonel Kuznetsov spent $ 3 million over 3 years, and the Karp family spent more than $ 1 million.

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S. Magnitsky was interrogated about 5 times. No other investigative actions were carried out with him. Nevertheless, Magnitsky has repeatedly called himself a hostage. On July 14, 2009, Magnitsky was diagnosed with calculous cholecystitis (gallbladder disease) and was prescribed treatment. A week later he was transferred to Butyrka prison. On August 26, Magnitsky's lawyers filed a petition in which they asked the investigator to help conduct an ultrasound examination of the abdominal cavity under investigation. Investigator O. Silchenko refused to grant the petition.

Circumstances of death

Sergei Magnitsky ended his life in a pre-trial detention center. At first, the administration of the pre-trial detention center called the cause of death pancreatic necrosis. The death act stated that Magnitsky had died of acute heart failure and toxic shock. In the “diagnosis” column, it is mentioned about closed craniocerebral trauma and acute pancreatitis. According to the lawyers, the death of the suspect was the result of the refusal of the administration of the remand prison to provide Magnitsky with the necessary medical assistance. A second forensic medical examination was denied.

According to further investigation, the death of the suspect was preceded by the escort of Magnitsky to a separate cell. This measure was explained by his constant complaints about poor maintenance, lack of medical care and a threat to his life. In 2012, the international organization Physicians for Human Rights accused the investigation of deliberately shielding people who were involved in the death of Magnitsky. The head of the international forensic medical examination program S. Schmitt noted that more and more evidence of deliberate medical negligence and the use of torture is being found in the Magnitsky case.

Death reaction

November 2009 - Dmitry A. Medvedev instructed Prosecutor General Y. Chaika and Minister of Justice A. Konovalov to investigate the circumstances of Magnitsky's death. On November 26, hearings were held on the reasons for his death. Deputy Director of the Federal Penitentiary Service A. Smirnov partially admitted the guilt of his department in the events that happened.

June 2010 - The Investigative Committee operating under the RF Prosecutor's Office refused to prosecute those employees of the Ministry of Internal Affairs who were involved in the case of S. L. Magnitsky.

December 2010 - The European Parliament adopted a resolution calling for a ban on Russian officials with any connection to the Magnitsky case from entering the countries of the European Union. State Duma deputies opposed this resolution.

December 2012 - the so-called "Magnitsky Act" came into force in the United States, which introduced sanctions against Russian citizens involved in the death of S. Magnitsky: restrictions on entry into the United States and sanctions on their financial assets held in American banks.

January 2013 - British business newspaper Financial Times called for the extension of the Magnitsky Act to EU countries.

It is the duty of every honest citizen to spread it.

Continuation of the story of the theft of 5.4 billion budget rubles. The same theft, for the investigation of which lawyer Sergei Magnitsky was killed.

It is difficult to watch calmly. Fists clench.

The first two episodes were dedicated to the valiant policemen - gang members Artyom Kuznetsov and Pavel Karpov.

This series is about the humble workers of the tax inspection.
The head of the IFTS No. 28 Olga Stepanova, together with her deputies, approved the withdrawal from the budget of 5.4 billion rubles (allegedly overpaid income tax) for the stolen company.

The money was transferred in a day. Those who have ever dealt with VAT refunds from the budget can appreciate this fact. This completely legal operation takes months and YEARS.

And then, should this happen, these women with a small salary spent millions of dollars to buy real estate in Russia and abroad.

Stepanova and her husband (pictured) registered offshore companies within a month after the scam, which received 8 million euros on accounts in Zurich.
Bought a villa on the famous "Palm" in the UAE

Two apartments in the Kempinski Resort Palm Jumeirah complex. This is what the interior looks like:

I bought a villa in Montenegro and built a mansion in Arkhangelskoye.

Stepanova's deputies, Elena Anisimova and Olga Tsareva, also bought apartments in Kempinski Resort.
Such are the lovely neighbors.
You can meet in the evenings over a cocktail and discuss how easy it is in Russia, in agreement with cops, prosecutors and FSB agents, to steal money and kill witnesses.

Documents that very reliably confirm everything stated in the video can be found here:

Olga Stepanova and her husband.

Elena Anisimova.

Olga Tsareva.

Now the owner of villas, apartments and Swiss bank accounts Olga Stepanova no longer works in the tax office.
She works at Rosoboronpostavka. A cheerful structure through which 19 trillion rubles must go to re-equip the army.
I have already written how they carry out the rearmament.

Let me remind you that the President of the Russian Federation personally manages the activities of Rosoboronpostavka.
The same guy who actively fights corruption.

It is extremely important to ensure that this video is seen by as many of our fellow citizens as possible.
To see the diagram. To see the faces of these killers. To see the luxurious interiors.

To see the photograph of the Magnitsky family.

Every time when some kremlezhulik hangs noodles about the fight against corruption, you need to review this video.
Here she is real life: stolen - killed - got a promotion.

An amazing thing. It is clear that neither Medvedev nor Putin took money out of this 5.4 billion.
It is clear that both of them are very much tired of all this noise around the "Magnitsky case."
There is all the evidence in the case. A bunch of documents about the sudden and fantastic enrichment of the defendants.

The entire composition of the gang and those who cover them have been fully established.
This is probably thirty people.

Yes, it includes employees of the Ministry of Internal Affairs, the FSB, the prosecutor's office and the tax office.

But after all, Medvedev and Putin seem to be like bosses. If not for reasons of justice and putting things in order, then at least for reasons of maintaining their own prestige, they could arrange a demonstrative defeat of the gang and a trial.

Does not work. All the political power of the “vertical of power” is not enough to bring the obvious swindlers and murderers to justice.

That's what we need to tell everyone about.
Direct link to this video on YouTube here.
Click on the Share button - a menu pops up, through which it is very convenient to post this video to any network - from "classmates" and "VKontakte" to Twitter and Facebook.

Show the video to your foreign friends and colleagues - English version here.

I will immediately answer those who say: yes, Bill Browder, who supports the investigation of the "Magnitsky case," is right in front of the gun - he was evading taxes.

Possibly into the cannon. It is possible that he dodged.
If so, then it is necessary to investigate, prove and prosecute.

Let me remind you that a criminal case has been opened against Browder. He is wanted. And even before that, he was (for some reason) deprived of his Russian visa.

And let me remind you that most of the cops involved in the case were awarded.

It is not that not a single case has been initiated against them - there has not even been a single check.

Disproportion, huh?

Frankly, I have a very personal attitude to the Magnitsky case. Although I didn't know him, he is my colleague - a lawyer.

He investigated the facts of corruption, which is what I am trying to do.

Magnitsky did it more effectively, which benefited society and the country, but a painful death for him and a tragedy for his family.

There is an episode in his case:

already dying and in constant pain, he asked the judge for permission to give him a glass of boiling water to dilute the dry noodles he had been eating.

He ate these noodles dry.

Think about it. In the 21st century, in peacetime, an innocent person dies in prison and cannot even get a glass of boiling water.

And some creature in uniform, which doomed that person to death, smirking, buys itself a Mercedes and a new dacha.

Take it personally, too.

In accordance with the decision of the Lublin court of October 17, 2011, on the claim of Stepanov, I inform you about the court decision, which was approved by the Lublin court on October 17, 2011 (case No. 2-7051 / 2011)

more details - here.

The death of Magnitsky in the Matrosskaya Tishina detention center in 2009 caused a significant resonance in society.

In 2010 European documentary filmmakers shot the film "Justice for Sergei".

Biography

In 1995, he began working as an auditor for the British consulting company Firestone Duncan, which was founded two years earlier by Jamison Firestone and Terry Duncan. Duncan (eng.)) And was engaged in tax consulting and audit.

Citizen of the Russian Federation, lived in Moscow. He was married and had two children.

The Magnitsky case

S. L. Magnitsky was the head of the tax and audit department at Firestone Duncan, which provided legal services, including the Hermitage Capital Management fund. In October 2008, he testified to the investigator in connection with the case of lawyer Eduard Khayretdinov, pointing out that the seized documents and seals of a number of Hermitage firms were used to re-register them as new owners and the subsequent illegal tax refund in the amount of 5.4 billion rubles. According to Novaya Gazeta in its April 28, 2010 issue, the criminal scheme that Magnitsky tried to expose was directed not only against his company:

Sergei MagnitSkiy Fairness, law, destiny

All videos

On November 24, 2008, Magnitsky was arrested on charges of helping the head of the foundation, William Browder, to evade taxes. The case was initiated by police lieutenant colonel Artyom Kuznetsov, in respect of whom a check is being carried out in the department of internal security of the Ministry of Internal Affairs of the Russian Federation, and the investigation was led by Major Pavel Karpov. According to documents presented by the management of the Firestone Duncan company, the A.K. Kuznetsov family spent about $ 3 million over 3 years, and the P.A.Karpov family spent more than $ 1 million.

The main culprit in organizing the prosecution of the deceased lawyer is Anichin, the head of the Investigative Committee under the Ministry of Internal Affairs of the Russian Federation.

Colleagues of S. L. Magnitsky say that during the investigation he accused a number of officers of the Russian power structures of corruption, and they tried to get him to reject this testimony.

Since his arrest, Magnitsky has been interrogated a total of four or five times.

No other investigative actions were carried out with him. Sergei called himself a hostage. In court, he said: “Your Honor, I was actually taken hostage. Very few people are interested in my person, everyone is interested in the person of the head of Hermitage. "

On July 14, in the Matrosskaya Tishina pre-trial detention center, Magnitsky was diagnosed with calculous cholecystitis (stones in the gallbladder) after an ultrasound examination and scheduled treatment with a second examination. On July 25, Magnitsky was transferred to Butyrka, as the lawyers explained, due to the repairs in Matrosskaya Tishina.

The investigator repeatedly asked if Magnitsky was ready to enter a special order of trial when the suspect voluntarily pleads guilty. Magnitsky was twice acquainted with the new head of the Criminal Procedure Code of the Russian Federation on the deal with the investigation, immediately after it began to operate in August 2009.

Despite the prescriptions of the SIZO doctors, the investigator of the Investigative Committee of the Ministry of Internal Affairs Silchenko on September 2, 2009 refused the request of the lawyers to provide medical assistance to Sergei Magnitsky:

On November 16, 2009, after 11 months of pre-trial detention, Magnitsky died in a pre-trial detention center. At first, the SIZO administration announced that the cause of his death was pancreatic necrosis, but later they changed this version and began to claim that the cause of death was acute cardiovascular failure. At the request of relatives sent to the prosecutor's office of the Preobrazhensky district of Moscow, it was refused to conduct a repeated forensic medical examination.

The death certificate, signed on November 16 by doctors at the Matrosskaya Tishina hospital, says that Magnitsky died of toxic shock and acute heart failure. The column "diagnosis" indicates acute pancreatitis and closed craniocerebral trauma. In 2011, when a representative of the Matrosskaya Tishina SIZO submitted a statement to the Tverskoy Court, there was no information about a closed head injury.

November 16, 2009

Memory of Sergei Magnitsky

In works of art

19.11.2018

Sergei Magnitsky

Russian Auditor

News and Events

Sergei Magnitsky dies in jail from heart attack

Russian economist Sergei Magnitsky died on November 16, 2009 in the Butyrka remand prison, as a result of refusal to provide assistance for a heart attack. His death led to a high-profile international scandal and became the reason for the adoption in the United States and later in Canada of the "Magnitsky Act", which introduced personal sanctions against those responsible for human rights violations. Initially, the law was directed against those who were involved in the death of the economist. Magnitsky was arrested in 2008 on charges of aiding tax evasion. While working for the consulting company Firestone Duncan, he announced the existence of schemes for large-scale embezzlement of budget funds through illegal tax refunds organized by Russian officials and security forces. As a measure of restraint, Magnitsky was taken into custody and placed in a pre-trial detention center, where he was diagnosed with "pancreatitis". Subsequently, he died of a heart attack. The Investigative Committee of Russia opened criminal cases against doctors under the articles "failure to provide assistance to the patient" and "negligence."

Russian auditor who worked at the consulting company Firestone Duncan.
Consultant at the investment fund Hermitage Capital Management.

Sergei Magnitsky was born on April 8, 1972 in the city of Odessa, Ukraine. The boy grew up in the family of Leonid Maksimovich and Natalia Nikolaevna Magnitsky. As a child, he moved to Moscow with his parents. He was a citizen of the Russian Federation. In 1993 he graduated from the Plekhanov University of Economics with a degree in finance and credit.

Since 1995, he worked as an auditor at the Firestone Duncan consulting company, CJSC Firestone Duncan, which was founded two years earlier by American lawyers Jameson Firestone and Terry Duncan and was engaged in tax consulting and audit.

In 2007, searches began in Hermitage and its servicing Firestone Duncan, prompted by suspicions of creating a tax evasion scheme through an extensive network of subsidiaries. During the searches, documents, computer data and seals of three Russian organizations of the Browder Foundation were seized. Immediately after that, the fund sold all of its Russian assets. According to investigators, the fund's subsidiaries illegally bought shares of strategic Russian enterprises, including Gazprom, Surgutneftegaz and Rosneft.

Then representatives of Hermitage announced that the Ministry of Internal Affairs carried out a raider seizure of three of its subsidiaries, using the seals and documents seized during the search. Immediately after the searches in 2007, Magnitsky launched an independent investigation to protect the interests of the investment fund and found that 5.4 billion rubles in taxes paid by the seized subsidiaries of the investment fund in 2006 were seized from the Russian treasury by criminals as "overpaid."

Magnitsky also testified that law enforcement officers illegally took possession of Hermitage's movable property. Nevertheless, in 2008, Browder and Ivan Cherkasov, manager of the Russian branch of the investment fund, were charged in absentia with tax evasion and put on the international wanted list, since Cherkasov left Russia in the summer of 2007, and Browder has been banned from entering the country since 2005.

Sergei Leonidovich was arrested on November 27, 2008 in the Hermitage case. He was charged with assisting in the organization's tax evasion on an especially large scale: according to the information of the investigating authorities, in 2000 he participated in the creation of a scheme for the illegal purchase of two percent of Gazprom shares.

To this end, Magnitsky arrived in Kalmykia in 1999, where he agreed with the head of the local Fund for Veterans of the War in Afghanistan to employ several disabled people as financial analysts in Dalnyaya Steppe LLC and Saturn Investments LLC founded by Browder, thanks to which the companies received tax break and made the purchase and then sale of Gazprom shares by Hermitage, having paid profit tax at the rate of 5.5 percent instead of 35 percent. In total, as a result of these actions, according to investigators, the budget received less than 522 million rubles.

As a preventive measure, Magnitsky was taken into custody. As stated in the Ministry of Internal Affairs, this measure was chosen because the investigators feared that the accused might go abroad: according to the investigation, not long before that he applied for a visa to the British Embassy. Meanwhile, the Magnitsky case contained a letter from the embassy stating that he had not been issued a visa.

The suspect was placed in remand prison no. 5, where over the course of five months he was transferred from one cell to another several times. In April 2009 he was transferred to the Matrosskaya Tishina detention center. In July of the same year, he developed health problems and was diagnosed with calculous cholecystitis, later doctors found stones in the accused's gall bladder. At the end of July, Magnitsky was transferred to the Butyrsky pre-trial detention center, where his health condition deteriorated even more, in particular, due to the absence of a hospital at the pre-trial detention center.

There, the surgeon diagnosed him with pancreatitis, but then the doctors, referring to Magnitsky's inappropriate behavior, called psychiatrists, who chained the lawyer to the chair. Magnitsky did not undergo an urgent operation, and already November 16, 2009 at 21:50, doctors testified to death from a ruptured pancreas as a result of pancreatic necrosis, but then the investigation said that Magnitsky had died of a heart attack.

The death of the lawyer led to a high-profile international scandal. Ella Pamfilova, Chairperson of the Council for Promoting the Development of Civil Society Institutions and Human Rights, on November 24, 2009, at a meeting with Russian President Dmitry Medvedev, asked to investigate the circumstances of the lawyer's death.

After that, the Investigative Committee under the Prosecutor's Office of the Russian Federation initiated criminal cases under Articles 124, “failure to provide assistance to the patient” and 293 “negligence”. As a result of an internal investigation, the head of the Federal Penitentiary Service, Alexander Reimer, dismissed the head of the Moscow department of the Federal Penitentiary Service Vladimir Davydov and the head of the Butyrka remand prison Vadim Magomedov on December 11, 2009.

In 2010, a re-examination of the causes of Magnitsky's death was completed, which confirmed that he died of acute heart failure. At the same time, the examination showed that in the pre-trial detention center he was provided with insufficient and inadequate medical assistance.

The Main Directorate of the Ministry of Internal Affairs for the Central Federal District separated the case of Magnitsky and Browder into separate proceedings, because, according to the investigation, the crime was committed "in complicity with other persons."

In April 2010, the US Commission on Security and Cooperation in Europe, headed by Senator Benjamin Cardin, sent a letter to the US State Department asking to ban 60 Russian judges and security officials involved in the death of Magnitsky from entering the country. In May 2010, the US Senate Foreign Relations Committee supported Cardin's initiative and approved the proposal of the Commission headed by him.

In the same month, the subcommittee on human rights of the European Parliament also called on to bring to justice the Russian judges and investigators involved in the death of Magnitsky. In September 2010, a bill was introduced to the US Congress that would ban all persons on the Magnitsky list from entering the United States and conducting financial transactions in this country.

In December of the same year, the European Parliament approved a resolution recommending that the governments of European countries introduce visa and financial sanctions against the Russian officials mentioned in the list. In July 2012, the resolution was adopted by the OSCE Parliamentary Assembly.

Magnitsky is posthumously awarded the Transparency International Award for Outstanding Contribution to the Fight against Corruption.

Married. He is survived by two small children.

Memory of Sergei Magnitsky

The anniversary of Magnitsky's death on November 16, 2010 was marked by the Russian and world community:

The Russian service of the BBC gave a detailed report on the progress of the investigation into the Hermitage Capital case.

A documentary about the Magnitsky case was shown in the parliaments of the European Union, Great Britain, the United States, Canada, Estonia and Germany.

In works of art

About Sergei Magnitsky, a year after his death, the documentary "Justice for Sergei" was filmed. Directed by Hans Hermans and Martin Maat. Studio: ICU Documentaries, Netherlands. The film was shown on March 30, 2012 in St. Petersburg at the "Open Your Eyes!" Film Festival.

In 2016, at the request of the German-French TV channel Arte, director Andrei Nekrasov shot the documentary "The Magnitsky Act". William Browder criticized the film and opposed its screening in the European Parliament.

A documentary play "Hour Eighteen" was written about Magnitsky, its author, Elena Gremina, used Magnitsky's diaries and letters to create the play. Director Mikhail Ugarov created a play about the last minutes of Magnitsky's life based on the play; premiered in November 2010 in Moscow.

Magnitsky's list is mentioned in the musical composition of the Leningrad group.

Managing partner of the auditing company Firestone Duncan, tax and legal advisor to the investment fund Hermitage Capital Management, Sergei Magnitsky was operatives of the tax crimes department of the Moscow City Internal Affairs Directorate on November 24, 2008. Soon, the Investigative Committee (IC) under the Ministry of Internal Affairs of the Russian Federation (now the Investigative Department of the Ministry of Internal Affairs of the Russian Federation) was charged with complicity in tax evasion with Hermitage Capital in the framework of a criminal case against this company, which was one of the largest foreign investment funds in the Russian market.

On November 26, by the decision of the Tverskoy court of Moscow, Sergei Magnitsky was. He was accused of committing crimes under parts 3 and 5 of article 33, part 2 of article 199 of the Criminal Code of the Russian Federation (organization and complicity in tax evasion with the organization by a group of persons by prior conspiracy on an especially large scale).

According to the SK, the investigation established that Magnitsky created an illegal tax evasion scheme using Dalnyaya Step 'LLC and Saturn Investments, registered in the Republic of Kalmykia and managed by the Hermitage Capital fund. These companies allegedly employed people with disabilities, which made it possible to receive a 50 percent tax exemption. As a result of such actions, the budget of the Russian Federation did not receive more than 500 million rubles. The perpetrator of this criminal scheme, the head of the Hermitage Capital fund, William Browder, was charged in absentia - he has not been to Russia since 2005.

Magnitsky for 11 months. On November 17, 2009, the mother of Sergei Magnitsky was informed that her son had been transferred to the Matrosskaya Tishina pre-trial detention center the day before. Later in Matrosskaya Tishina she was told that Sergei Magnitsky had died on November 16, 2009. According to the lawyer's lawyers, Magnitsky died due to problems with the pancreas. However, the Prosecutor General's Office that, according to preliminary data, his death came from cardiovascular failure.

Magnitsky's lawyer stated that his client was tentatively diagnosed with toxicological shock and pancreatic necrosis during his lifetime, and repeated requests to conduct a medical examination to establish whether the lawyer could be kept in a remand prison for health reasons remained unanswered. The Investigative Committee argued that Magnitsky never complained about his health.

In a press release from the Hermitage Capital Management fund, circulated after the death of the lawyer, that since 2007, Sergei Magnitsky has defended the interests of the Hermitage Fund and HSBC Bank in connection with the commission of fraudulent actions against them, in which a number of corrupt officials were involved. The report also noted that "in the course of the fraud investigation, Sergei Magnitsky gave incriminating testimony about the involvement of a number of law enforcement officials in the implementation of fraud related to the theft of fund companies, which subsequently led to the theft of budget funds in the amount of 5.4 billion rubles." after that he "was arrested by a group of the same Interior Ministry officers."

In August 2011, the Prosecutor General's Office of the Russian Federation to terminate the criminal case against Magnitsky in connection with the decision of the Constitutional Court of July 14, 2011, according to which the investigation and courts can no longer terminate criminal cases due to the death of suspects and accused without the consent of their relatives ... Relatives of Magnitsky began to object to the reopening of the investigation, but did not agree to terminate it.

In early November 2012, it became known that the investigation into the criminal case of Sergei Magnitsky, and it was sent to the prosecutor's office to approve the indictment.

On July 11, 2013, the Tverskoy Moscow Court of the auditor of the British fund Hermitage Capital Sergei Magnitsky was guilty of tax evasion and dismissed the case due to his death. The court also sentenced in absentia in the same case to nine years in prison in a general regime correctional colony, the head of the British fund Hermitage Capital, William Browder. The judge noted that Magnitsky was acting in Browder's interests.

Relatives of Sergei Magnitsky, that the resumption of the criminal case against him after his death violates the presumption of innocence and the constitutional right to defense, therefore, they filed a cassation appeal for consideration first in the Tverskoy Court of the capital, and then in the Moscow City Court. Both instances recognized the actions of the investigator as lawful. After that, the lawyer, in the interests of Magnitsky's mother, filed a complaint against the posthumous criminal prosecution of her son to the Supreme Court of the Russian Federation, which rejected it, recognizing the posthumous criminal prosecution of Sergei Magnitsky as legal.

Death in the Magnitsky pre-trial detention center. Russian President Dmitry Medvedev instructed the Prosecutor General of the Russian Federation and the Minister of Justice to investigate the circumstances of his death, and also instructed to check the quality of medical care provided in the institutions of the Federal Penitentiary Service (FSIN).

On November 24, 2009, the Investigative Committee under the Prosecutor's Office (now - the Investigative Committee of the Russian Federation) that the investigative bodies of the UPC in Moscow opened a criminal case on the death of Sergei Magnitsky in the pre-trial detention center on the grounds of crimes provided for by part 2 of Article 124 of the Criminal Code of the Russian Federation (failure to provide assistance to the patient) and article 293 of the Criminal Code of the Russian Federation (negligence).

In connection with the public outcry, on behalf of the President of Russia in the General Prosecutor's Office, she was to supervise the investigation of criminal cases in the proceedings of the Investigative Committee of Russia and the Investigative Committee of the Ministry of Internal Affairs of Russia. In particular, she began to provide supervision over the investigation into the death of Magnitsky.

In early July 2011, a representative of the Investigative Committee, that according to the results of a forensic medical study conducted by a commission of experts formed by the Russian Federal Center for Forensic Medical Examination of the Ministry of Health and Social Development of Russia (now the Federal State Budgetary Institution "Russian Center for Forensic Medical Examination" of the Ministry of Health of Russia), the death of Magnitsky connected with the failure to provide him with timely medical care. Experts that the lawyer died of acute heart failure, edema of the brain and lungs, arising from the complications of two of his chronic diseases: cardiomyopathy (changes in the heart muscle) against the background of diabetes mellitus and hepatitis.

In an interim report by the presidential Human Rights Council, which conducted its own investigation of the case on behalf of Russian President Dmitry Medvedev, that Sergei Magnitsky was not provided with medical assistance in the pre-trial detention center, and his death may have occurred as a result of beating. At the same time, according to the version of human rights activists, the lawyer's case was an illegal composition of the investigation group - the investigation involved people whom Magnitsky accused of involvement in the crime. In addition, the Presidential Council found procedural violations during the detention of Magnitsky.

On March 19, 2013, it became known that the Investigative Committee of the Russian Federation was a criminal case on the death of Sergei Magnitsky, since in the course of its investigation no objective data on the commission of crimes against the lawyer was established. Investigators after checking came to the conclusion that the death of Magnitsky was not preceded by torture in the pre-trial detention center.

The lawyer of Magnitsky's mother, who disagreed with the court's decision, several times on her behalf, in which he insisted on the resumption of the investigation in order to "interrogate important witnesses, add evidence hitherto hidden, and also allow the Magnitsky family to conduct an independent medical examination of the organ and tissue archive." The Investigative Committee of the Russian Federation rejected it every time, finding no grounds for canceling the decision to terminate the criminal case.

Magnitsky's wife and mother to the European Court of Human Rights in Strasbourg (France), in which they asked the court to indicate to the authorities specific measures to implement the judgment paragraph 291 (it was about the creation of an independent commission to investigate the circumstances of Magnitsky's death; a public apology for the denial of justice; changes to the Russian Criminal Procedure Code to ensure effective access to independent medical examinations and preservation of evidence; and legislative reform to prevent posthumous proceedings against the will of the accused's relatives). On August 27, 2019, the Strasbourg court decided on the complaint filed by relatives (wife and mother) 10 and seven years ago "Magnitsky and Others v. Russia", in which to pay 34 thousand euros to the relatives of the auditor as moral compensation. The judges concluded that the conditions of Magnitsky's detention fell under the article of the convention prohibiting torture. At the same time, the court order does not require the Russian authorities to reconsider the decision in the Magnitsky case.

The death of Magnitsky was followed by the resignation of many senior prison officials. In particular, in December 2009, the heads of the Moscow Federal Penitentiary Service Directorate Vladimir Davydov, the Moscow Region Service Directorate Pyotr Posmakov, the Federal Penitentiary Service Directorate Major General Igor Bachurin were relieved of their posts. In addition, 15 more senior leaders of the Federal Penitentiary Service were dismissed from their posts.

The deputy heads of the Moscow Federal Penitentiary Service Directorate were also disciplined, and the head of the second pre-trial detention center ("Butyrskaya Prison") was relieved of his post.

As part of the investigation of the criminal case on the death of Sergei Magnitsky, the main investigation department of the Investigative Committee of Russia opened a criminal case against the former employees of SIZO No. 2 ("Butyrka") Larisa Litvinova and Dmitry Kratov. In the actions of Litvinova, who was Magnitsky's attending physician, signs of a crime provided for in part 2 of Article 109 of the Criminal Code of the Russian Federation (causing death by negligence due to improper performance by a person of his professional duties) were seen. Dmitry Kratov, former deputy head of the pre-trial detention center and immediate superior of Litvinova

Ten years ago, the death of lawyer Sergei Magnitsky became one of the main events of the year. It is from this moment that many begin the countdown of a new round of confrontation between Russia and the United States, which continues to this day. The exchange of sanctions lists, the "law of Dima Yakovlev", popularly called the "law of scoundrels", a major international scandal - no one could have guessed how significant the consequences would be.

In the summer of 2007, searches were carried out in the building of the British investment fund Hermitage Capital. The fund and its structures were accused of non-payment of more than 4 billion rubles in taxes. Later the founder of the foundation William Browder put on the wanted list. All property and documents of the company were at the disposal of the Ministry of Internal Affairs. After that, according to Browder, a raider attack began on the fund.

Journalist of "Novaya Gazeta" Roman Anin was investigating the Magnitsky case, he says:

"There were subsidiaries of the Hermitage Foundation that were fraudulently re-registered to previously convicted people using documents that were seized in the fund during searches. That is, police officers were clearly involved in this crime, otherwise who would have handed over the company's documents to the criminals. ? "

The documents for the companies of the Hermitage Capital fund, and therefore the companies themselves, after the searches were in the hands of criminals. And they went to court, claiming that these companies, contrary to their promise, did not sell them shares. The courts, despite all the strangeness of this case, make a decision totaling more than 20 billion rubles. This is how the fictitious obligations of the Hermitage Capital fund arose, which allowed the criminals to commit large-scale theft of funds from the Russian budget - almost 5.5 billion rubles.

"And these fictitious obligations, they nullify the profit. That is, if I earned a million dollars last year, and now the court says that I owe a million dollars, then I must return it, and my profit disappears. And if the profit disappears, then , you do not need to pay tax, and I get the right to refund the tax. Actually, the criminals, having received this decision of the courts, went to the tax inspectorates, where they had the tax authorities fed, they re-registered these companies in advance and reimbursed a record amount of 5.4 billion rubles ", - explains Roman Anin.

This theft in the amount of almost $ 220 million at the exchange rate of that time was discovered by Sergei Magnitsky, a lawyer for Firestone Duncan, which worked with Browder. After that, Magnitsky was arrested and accused of helping Browder to evade taxes.

Magnitsky was detained mainly in the Butyrka pre-trial detention center. He entered there, according to him and his doctors, a healthy person. A year later, in serious condition in an ambulance, he was taken to the prison hospital in Matrosskaya Tishina, where he died.

What happened to him this year?

"The cameras were so terrible that after our investigation they were destroyed. And the new head of the pre-trial detention center Telyatnikov showed me with pride that these cells are no longer there," says the human rights activist Valery Borshchev, who then headed the Public Monitoring Commission of Moscow.

Here are quotes from the letters of Sergei Magnitsky:

"By the evening, the entire floor of cell No. 35 was already filled with sewerage water with a layer of several centimeters. It was already impossible to walk on the floor, so we moved around the cell, climbing on the beds like monkeys ...

Cell No. 61 did not even have window frames. On 11/09/09 I submitted an application in which I asked to install frames with glass. Because of the cold in the cell, they had to sleep in clothes, covered with a blanket and a jacket, but the frames were not inserted. On 18/09/09 we filed a complaint that due to the lack of window frames and the resulting cold, we all caught a cold ... ".

Then few people knew about Magnitsky. His defenders were in no hurry to make a fuss. Then it still seemed that maybe it would be possible to come to an agreement. But Magnitsky was not going to negotiate with anyone.

Deputy Editor-in-Chief of Novaya Gazeta Sergey Sokolov tells:

“They wanted to get the necessary evidence from him, but he didn’t give it. And moreover, he accused the investigation and the Ministry of Internal Affairs of some kind of fraud that pursued the interests of those who stole the money. the frauds he discovered. For which he paid. "

They demanded from Magnitsky to slander William Browder, he did not agree to this. It was not only the investigators who tried to negotiate, but, apparently, also the doctors, whose help the lawyer so needed. By August, when Sergei Magnitsky couldn’t even lie down in pain, he was taken to the hospital.

Human rights activist Valery Borshchev believes that violent methods were used against Magnitsky, which led to his death. “That is, they killed him. Did they want to kill him? I don’t know, I’m not sure. Maybe there was again an attempt to break him, to get him to give up this struggle, this confrontation - they did not calculate, they overdid it. I don’t know. the suspicion that he was already beaten in the ambulance - he arrived already beaten, and that is why they did not show us and concealed the video recordings of his arrival at Matrosskaya Tishina.

At the hospital, Sergei Magnitsky was seen by a doctor Alexandra Gauss... She did not bear any responsibility for his death, although human rights activists call her one of the main culprits. What she talked to Sergei about before his death is unknown.

Human rights activist Valery Borshchev reports:

"All of a sudden, she decides to call eight guards and handcuff him. Why? And he picked up the couch and began to swing it."

According to the testimony of Gauss, Magnitsky, who could hardly move, lifted the metal couch (by the way, it is always screwed to the floor) and began waving it from side to side. Therefore, they allegedly had to handcuff him and beat him with a rubber truncheon.

"She called an ambulance according to the position, and they arrived 15 minutes later, but they were not allowed. They only let him in when he had already died. They came and saw: there was a puddle of urine under him, there were handcuffs nearby. And they called an ambulance. register the time of death, place of death. All this was recorded, "- says Valery Borshchev.

The report from the FSIN indicated that Magnitsky had died in the ward and that he was being helped. But there was also a report from an ambulance officer and a number of other evidence that put all the documents of the Federal Penitentiary Service into question. Valery Borshchev, then the head of the Moscow POC, came to the pre-trial detention center with an inspection, but he received little information from the colony staff.

"I won't answer you anymore!" - "Why?" - "I am afraid that I will be killed!" Such a statement by the head of the pre-trial detention center (Dmitry Konov) under General Davydov, the head of the Main Directorate of the Federal Penitentiary Service, struck me, "Borshchev recalls.

Magnitsky died of heart failure. In "Butyrka" they also found stones in his gall bladder and was diagnosed with calculous cholecystitis. No help was provided to him. The performers are not punished, as are the customers.

Roman Anin, who has materials from the Magnitsky case, says:

"There are clear traces in the materials that lead to the ultimate beneficiary, whom I believe is Dmitry Klyuev, whom the Hermitage Foundation lawyers called in the first embezzlements. But the investigation, as soon as it got to the beneficiary, immediately turned the case down and punished the switchman."

Dmitry Klyuev- a businessman, considered to be the owner of Benefit Bank, although he himself denies this. According to Anin, Klyuev specializes in tax refunds, and the stolen 5.4 billion rubles went to his once "Universal Savings Bank".

“And he is a very influential person,” Anin adds. “If you look at the people with whom he flies and travels on trains, these are all the tax officials who participated in the refunds, these are the police officers, the investigators who conducted the case against Magnitsky. There can be no two opinions about who is at the center of these refunds. "

Among those with whose help theft became possible, journalists call Artem Kuznetsova who led the search, the investigator Pavel Karpov, who was in charge of the documents, as well as the FSB officers.

Money stolen from Russia is sought all over the world. Criminal cases have been initiated in France, Switzerland, and the Czech Republic.

"I am afraid that even if the money is found and accumulated somewhere, Russia will not accept it, because then we will have to admit that the whole scheme that Magnitsky uncovered, which Browder spoke about, about which the lawyers spoke, is real," Sergei notes. Sokolov.

The case about Magnitsky's death was closed a year ago. Large embezzlement from the budget of Russia in its entire history also remained unsolved. At the official level, no one has announced the connection between these two cases.