Four tax inspectors could face charges for aiding and abetting a criminal after they failed to take any action against the Nordis group of companies, despite having discovered irregularities there three years ago.

The inspectors' conduct only came to light after the Directorate for Investigating Organised Crime and Terrorism (DIICOT) requested information from the National Tax Administration Agency (ANAF) regarding the audits carried out at the companies within the Nordis group, with details about the case being mentioned in the report through which prosecutors requested the remand in custody of the couple Laura Vicol - Vladimir Ciorba.

*** Two inspectors conceal suspicious transfers of 40 million lei between companies in the Nordis Group

At the request of DIICOT, the Anti-Fraud Directorate General (DGAF) reported to prosecutors that the companies NORDIS MANAGEMENT SRL, LAMPP BUILDING SRL, and MBG IDEAL MANAGEMENT SRL had been subject to anti-fraud inspections.

Thus, between November 25, 2021, and January 31, 2022, inspectors F.A.-D. and G.M. conducted an inspection at NORDIS MANAGEMENT SRL with the aim of verifying the money transfers between the company and individuals representing possible treasury advances. During this inspection, very large amounts, over 40,000,000 lei, were identified, which had been withdrawn by several individuals within the company, mainly by Vladimir Ciorba, Marian Ivan, and Gheorghe Postoaca. Supporting documents for these transactions were requested, including assignment contracts through which social shares held at NORDIS HOTEL SRL by the mentioned individuals, valued at 10 lei each, were sold to NORDIS MANAGEMENT SRL for 1,900,000 euros per share. Multiple documents were provided, including a General Assembly decision concerning the estimated value of over 200,000,000 euros for NORDIS HOTEL SRL. A control minute was drawn up, but under sections II (Legal provisions Violated) and III (Consequences and measures taken during the inspection), nothing was recorded. Despite the analysis and observation of large transfer operations from the companies' accounts to the accounts of individuals under the guise of treasury advances, no legal violation was found, and no measures were taken. Vladimir Ciorba participated on behalf of the inspected company.

Between November 25, 2021, and January 31, 2022, the two inspectors conducted an audit at Lampp Building Project (formerly NORDIS BEST CONSTRUCT SRL), aiming to verify the money transfers between the company and individuals representing possible treasury advances. Very large amounts, over 16,000,000 lei, were identified, which had been withdrawn by several individuals within the company, predominantly by Vladimir Ciorba. Supporting documents for these transactions were requested, including assignment contracts through which social shares held at NORDIS HOTEL SRL by the mentioned individuals, nominally valued at 10 lei, were sold to Lampp Building Project for 1,900,000 euros per share. Multiple documents were provided, including a General Assembly decision regarding the estimated value of over 200,000,000 euros for NORDIS HOTEL SRL. A control minute was drawn up, but nothing was recorded.

Between November 25, 2021, and January 31, 2022, the same inspectors conducted an audit at MBG IDEAL MANAGEMENT SRL, aiming to verify the money transfers between the company and individuals representing possible treasury advances. The audit was carried out at the headquarters of NORDIS MANAGEMENT SRL. During this audit, very large amounts, over 13,000,000 lei, were identified, which had been withdrawn by several individuals within the company, predominantly by Ivan George - Marian. Supporting documents for these transactions were requested, including a cancellation invoice for services not rendered to NORDIS MANAGEMENT SRL, valued at 10,300,000 lei, and an assignment contract concerning social shares held at NORDIS HOTEL SRL, justifying the return of 9,564,814 lei to Ivan George - Marian. A minute was drawn up, but nothing was recorded.

'By analysing the three documents, the findings of the anti-fraud inspectors, as well as the factual and financial situation of the three companies, it is evident that although the two inspectors identified operations involving the externalisation of large sums of money from the assets of the three companies - activities related to the crime of embezzlement - they recorded absolutely nothing and took no steps to notify the judicial authorities. They noticed the same mechanism of money withdrawals at the three group companies, the same justification (share assignment contracts), the same individuals involved, the same location, yet they did not identify or record even a suspicion regarding the illicit criminal nature of these operations. Regarding the effects of these findings, the reports were used and cited as justification and legality for the treasury advances, including by the judicial administrator CITR in the report they prepared. As a result, the conduct and actions of the two inspectors fall under the typicality of the crime of aiding and abetting the perpetrator, specifically aiding perpetrators Ciorba Vladimir-Razvan and Ivan George-Marian to prevent their criminal prosecution for the commission of the crime of embezzlement,' is the conclusion of the prosecutors.

*** Other two inspectors pretend not to see irregularities at Nordis and blame ghost companies

Between November 18, 2021, and December 3, 2021, inspectors C.V. and V.S. conducted an unannounced and rapid inspection at the company NORDIS BEST CONSTRUCT SRL, aiming to verify the purchases of goods and services. During the inspection, they found that the company had declared several transactions from two companies, namely PTG ORIGINAL CONSTRUCT SRL and ANTREPRIZA‚ MONTAJ CONSTRUCT SRL. After requesting the documents, analysing them, and interacting with Vladimir Ciorba, a minute was drawn up on December 3, 2021, in which, under sections II (Legal provisions violated) and III (Consequences and measures taken during the inspection), nothing was recorded.

Subsequently, the same two inspectors conducted an unannounced and rapid inspection at the company ANTREPRIZA‚ MONTAJ CONSTRUCT SRL between December 15, 2022, and June 14, 2023, focusing on verifying the transactions carried out by the company. A report was drawn up, which found violations of the law, specifically Article 9 of Law No. 241/2005. During the inspection, an individual named M.N. was identified, who clearly said that someone had proposed to him to establish a company, which was later sold to a Bulgarian citizen. However, he explicitly mentioned that he did not sign any company documents and did not go to any bank. Additionally, he did not present any financial-accounting documents. On November 17, 2023, the Prosecutor's Office attached to the Bucharest Tribunal was notified regarding the company's activity and the crime of tax evasion.

It is noted that the complaint's considerations also mention the company LAMP BUILDING PROJECT SRL, but the criminal complaint specifically concerns the activity of ANTREPRIZA‚ MONTAJ CONSTRUCT SRL.

Subsequently, the two inspectors carried out two inspections at the company PTG ORIGINAL CONSTRUCT SRL, one between May 11, 2022, and July 28, 2022, and the other between April 27, 2023, and July 12, 2023, both focusing on verifying the transactions conducted by the company. On these occasions, the company's administrator could not be identified, and no response was received to the request for document presentation, nor for the hearing. In these cases as well, commercial relationships were noticed between the inspected company and LAMP BUILDING PROJECT SRL. However, the findings only concern the legal violations of PTG ORIGINAL CONSTRUCT SRL, which fall under the provisions of Article 9, paragraph (1), letter a) and b) of Law 241/2005. In the reports, the two inspectors incorrectly record the identification details of LAMP BUILDING PROJECT SRL, but they do notify the Prosecutor's Office attached to the Bucharest Tribunal.

'By analysing the three inspections carried out, their chronology, and the aspects found, as well as the manner in which judicial authorities were notified regarding the commission of criminal acts, it is clearly evident that the two inspectors deliberately failed to record the issues concerning LAMP BUILDING PROJECT SRL. Specifically, they overlooked the suspected fictitious purchases from two companies, which, due to their nature, resembled so-called 'ghost' companies. Furthermore, they filed criminal complaints for the 'ghost' companies and not for the companies that had recorded purchases of goods and services from them, ignoring the provisions of Article 9, paragraph (1), letter c) of Law no. 241/2005. Although it was clear that the inspected companies could not provide or deliver goods, the inspectors classified their activities under the offenses specified in Article 9, paragraph (1), letters a and b of Law no. 241/2005, specifically to transfer full responsibility to them, while disregarding the beneficiary of the declared transactions, namely LAMP BUILDING PROJECT SRL and other companies,' the prosecutors point out.

'As a result, the conduct and actions of the two inspectors fall within the typology of the crime of aiding and abetting the perpetrator, specifically assisting the perpetrator Ciorba Vladimir Razvan in preventing his criminal liability for committing the crime of tax evasion,' is the conclusion of the investigators.

*** Pressures exerted against DGAF inspectors and visits to the head of ANAF

In 2024, according to DIICOT, representatives of Nordis began to exert pressure on the anti-fraud inspectors carrying out the inspections and requested an audience with the president of ANAF.

Thus, on June 19, 2024, Gheorghe Emanuel Postoaca was received in an audience by the president of ANAF, with senior officials from DGAF also attending. During the meeting, Postoaca raised concerns about the allegedly unjustifiably long duration of the anti-fraud inspections, the inappropriate behaviour of the inspectors, the questioning of the group's clients, the supposed misclassification of certain operations, and the analysis of intragroup transactions.

'Relevant in this regard are the statements of witnesses G.C.P. and D.D., inspectors within DGAF's Central Structure, who participated in the aforementioned inspections regarding the attitude of Ciorba Vladimir Razvan. Thus, G.C.P. says, among other things: 'From the first meeting, Vladimir Ciorba, very confident, came to me, sat at the same table where the inspection team was, and directly told me that he knows who sent us, namely DIICOT (...) What I want to point out is that every time we went to collect documents, he would remind us that elections are coming, that there will be changes within ANAF, and he seemed to know a lot of political information, even who would become mayor. (...) Many times he warned us that, if he didn't want it, we wouldn't receive any documents and would be left to talk to an army of lawyers. Despite this, we had a very hard time collecting documents, probably after they were rechecked and discussed by Raileanu with Ciorba Vladimir. (...) I found it strange that he had so much information about me personally, included, as he pointed out that I had a criminal complaint filed by the representative of the company FIBER GLASS, and that it was based on political reasons. I felt uncomfortable that Ciorba knew so much and even tried to intimidate the control team,' the DIICOT documents read.

Another witness testified, among other things, that 'around December 2023, Ciorba Vladimir Razvan told us that the entire leadership of ANAF would be changed in the near future, without mentioning a specific date, a statement probably made with the intent of discouraging our insistence on obtaining the documents necessary for the inspection.'' AGERPRES (RO - writing by: Eusebi Manolache, editing by: Georgiana Tanasescu; EN - writing by: Adina Panaitescu)