29 December 2003: Reporting of second "audit" of tax
authorities
14 April 2004: Retrospective tax assessment 2000 (taxes,
penalties, penalty interest) at RUB 99 billion
15 April 2004: Freezing order awarded
22 April 2004: Request of Yukos to limit frozen assets to
Sibneft shares
23 April 2004: District Court rejects the request to limit the
frozen assets to the Sibneft shares
23 April 2004: Complaint filed with the European Court of Human
Rights by Yukos
May 2004: Moravel takes over part of the claim of the bank
syndicate in connection with the guarantee
17 May 2004: Appeal against tax assessment of 14 April
2004
17 and 18 May 2004: Submission of 70,000 pages of exhibits for
hearing of tax claim 2000
18 and 19 May 2004: Yukos is permitted to inspect 100,000 of
unorganised pages of exhibits of the tax authorities put in
cucumber crates at the Ministry of Taxes
21-26 May 2004: Hearing of tax assessment 2004 in the first
instance
28 May 2004: Request Yukos to bailiffs for a payment
scheme
01 June 2004: Tax authorities receive the judgment on the tax
assessment 2000
02 June 2004: Yukos receives judgment
03 June 2004: Rejection appeal against freezing order of 15
April 2004
18 June 2004: Hearing of appeal regarding tax assessment
2000
29 June 2004: Judgment in appeal on tax assessment 2000
30 June 2004: Payment order tax assessment 2000 (including
penalty and penalty interest) at RUB 99 billion. New freezing
orders imposed
09 July 2004: Surcharge regarding taxes 2000 at RUB 6.8
billion
14 July 2004: First step sale under execution Yuganskneftegaz
(seizure/description of shares)
16 July 2004: Yukos paid RUB 7 billion up to this date
22 July 2004: Public announcement by Yukos about situation and
seizure of YNG shares
06 August 2004: District Court awards Yukos' request to set
aside seizure YNG
09 August 2004: Appeal of tax authorities against awarding of
request to set aside seizure of YNG
12 August 2004: Appointment of Dresdner Bank by bailiff for
assessment YNG shares
13 August 2004: Judgment District Court awarding the request to
set aside seizure YNG available
18 August 2004: Hearing appeal seizure YNG shares
23 August 2004: Appeal of tax authorities awarded regarding
seizure YNG shares
02 September 2004: Retrospective tax assessment 2001 (taxes,
penalties, penalty interest) at RUB 119.9 billion
09 September 2004: Payment order tax assessment 2001 (including
penalty) at RUB 79 billion
20 September 2004: Surcharge regarding taxes 2001 at RUB 5.5
billion
23 September 2004: Yukos paid RUB 68 billion up to this
date
06 October 2004: Assessment Yu ganskneftegaz by DrKW
27 October 2004: Assessment Yuganskneftegaz by JPMorgan
16 November 2004: Retrospective tax assessment 2002 (taxes,
penalties, penalty interest) at RUB 193.8 billion
18 November 2004: Announcement auction Yuganskneftegaz shares.
Payment order tax assessment 2002 at RUB 121.8 billion
19 November 2004: Payment order penalty interest 2001 at RUB 39
billion
06 December 2004: Retrospective tax assessment 2003 (taxes,
penalties, penalty interest) at RUB 170.4 billion
09 December 2004: Surcharge concerning penalty interest 2001 at
RUB 2.7 billion. Surcharge concerning penalty interest 2002 at RUB
8.5 billion. Payment order tax assessment 2003 at RUB 101
billion
19 December 2004: Auction of Yuganskneftegaz
19 April 2005: Restructuring of Yukos Netherlands
20 April 2005: Pre-judgment attachment Moravel of shares in
Yukos Finance
13/19 May 2005: Judgment on Commission Agreement District Court
Moscow in first instance
30 May 2005: Yukos paid RUB 360 billion up to this date
June 2005: Banks' re-judgment attachment on Yukos Finance
shares and subsequent enforceable title
16 September 2005: Pre-judgment attachment Yuganskneftegaz of
shares in Yukos Finance
19 September 2005: Judgment on Commission Agreement by Russian
Court of Cassation
24 November 2005: Moravel's attachment of shares in Yukos
Finance becomes enforceable
13 December 2005: Sale of claim of bank syndicate to
Rosneft
06 March 2006: Start of insolvency proceedings requested by
banks
14 March 2006: Transfer of claim of bank syndicate to
Rosneft
17 March 2006: Retrospective tax assessment 2004 at RUB 108.4
billion
28 March 2006: Start of insolvency proceedings
19 July 2006: IPO Rosneft (Moscow, London)
20 and 25 July 2006: Meeting of creditors about discharge or
bankruptcy YOC
1-4 August 2006: Yukos declared bankrupt
Early August 2006: Receiver Rebgun announces intention to
dismiss Godfrey and Misamore
11 August 2006: Judgment in summary proceedings Godfrey et al.
versus Receiver Rebgun
21 September 2006: Judgment in summary proceedings Receiver
Rebgun et al. versus NautaDutilh et al.
27 September 2006: Summons of Yukos Finance et al. versus
Rebgun et al.
01 October 2006: Legal merger between Rosneft and
Yuganskneftegaz
17 November 2006: Judgments in summary proceedings, the Rebgun
appointed directors versus Godfrey et al.
12 July 2007: Hearing at the District Court in Yukos Finance et
al. versus Receiver Rebgun et al.
31 October 2007: Judgment by the District Court Amsterdam in
the proceedings on the merits of the case of Yukos Finance et al.
versus Receiver Rebgun et al.
04 November 2007: Completion of bankruptcy Yukos
21 November 2007: Yukos deleted from Russian Register of
Enterprises
29 January 2009: European Court of Human Rights declares Yukos'
case admissible
04 March 2010: European Court of Human Rights conducts its
hearing on the merits of the Yukos case
19 October 2010: Dutch Appeals Court rules that Promneftstroy
is not a shareholder in Yukos Finance
7 January 2011: Supreme Court in The Hague overturns a freezing
order on funds within Dutch bank accounts held by Yukos
International UK in the Netherlands
20 September 2011: ECHR issued its ruling in the Yukos case.
The court held that the company did not receive a fair trial and
that the enforcement of the tax liabilities against Yukos, their
speed and the selection of Yuganskneftegaz for sale for initial
payment of taxes were inflexible and dealt a 'fatal blow' to the
company and so were disproportionate.
8 March 2012: The ECHR ruling became final when the ECHR Grand
Chamber did not accept the request of the Yukos Oil company to have
its application to the court referred to the Grand Chamber.
29 May 2013: The Dutch Supreme Court rules that Rebgun was
inadmissible in his appeal before the Amsterdam Court of Appeals
against the Judgement by the District Court Amsterdam in the
proceedings on the merits of the case of Yukos Finance et al versus
Receiver Rebgun et al, regarding the control over the Dutch branch
of Yukos Oil