Case description
The NABU and SAPO have charged businessman Oleksandr Hlimbovskyi with laundering a bribe received by his son-in-law, Roman Nasirov, during his tenure as Head of the State Fiscal Service. Another suspect in the case is Oleksandr Kostenko, who at the time served as an adviser to the Head of the SFS. He is also implicated in the bribery scheme.
The case concerns a record-breaking bribe of UAH 722 million (approximately EUR 21 million at the time), which, according to investigators, Roman Nasirov received in 2015–2016 in exchange for facilitating VAT refunds totaling over UAH 3.2 billion to agricultural companies owned by businessman Oleh Bakhmatiuk. A separate criminal proceeding related to this matter is currently being considered by the HACC, from which the materials involving Oleksandr Hlimbovskyi and Oleksandr Kostenko were separated.
According to investigators, Oleksandr Hlimbovskyi, as the beneficial owner of the Altis group of construction companies, allegedly facilitated the transfer of part of the bribe, amounting to EUR 13 million, to his son-in-law, Roman Nasirov, and assisted in laundering these funds. The money was initially transferred to the accounts of a controlled company registered in the British Virgin Islands and was subsequently legalized between May 2017 and April 2018 through the construction of residential and office complexes with parking facilities in Kyiv. The funds were invested in luxury real estate in Kyiv under the guise of bank settlements between companies registered in Switzerland. According to NABU, these transactions were concealed in nature and carried out under the pretense of paying for shares in another company.
The assets include 76 apartments in the Terracotta residential complex, along with other real estate owned by the AMTEL Foundation. NABU detectives and SAPO prosecutors have secured the seizure of this property to enable potential special confiscation.
However, in April, the HACC granted the defense lawyer’s motion and lifted the seizure of the 76 apartments.
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The investigation also alleges that the remaining portion of the bribe, EUR 7.9 million, was laundered by Kostenko through agency agreements and purchase and sale transactions. While investigating one of the criminal proceedings against Nasirov, detectives established that in 2015–2016, Nasirov, with the assistance of Kostenko, facilitated budget VAT refunds totaling approximately UAH 3.2 billion to companies controlled by Bakhmatiuk. For these actions, the former SFS head allegedly received unlawful benefits amounting to USD 5.6 million and EUR 21 million. The bribe was transferred to the accounts of non-resident companies, including Nasirov’s RN Group Limited, Hlimbovskyi’s Lamagan Ventures Limited, and Kostenko’s Newline Leader Ltd. According to case materials, in February 2016 alone, an account of the company controlled by Kostenko received nearly EUR 8 million, equivalent to approximately UAH 233.5
However, detectives believe that Kostenko’s role extended beyond merely issuing an invoice to receive the illegally obtained funds. He also allegedly negotiated with Bakhmatiuk and his representatives to coordinate all matters related to the VAT refund and the methods of transferring bribes in exchange for it.
Hlimbovskyi's actions are qualified under Article 27(5), Article 368(4), and Article 209(3) of the Criminal Code of Ukraine, and Kostenko's actions are qualified under Article 209(3) of the Criminal Code of Ukraine.
