2 major institutions are contributing in the hudge Estonian Scam, the distribution of EU funds
Maksu-ja Tolliamet, the Estonian tax and custom board.
As soon as you are not foreigner or russian (so Estonian), you are allowed to fraud, they will cover you and give you funds (coming from EU of course). Totaly corrupt institution, they close their eyes as soon as you are Estonian, the big game in Estonia is assets shifting (cf : http://www.invest-estonia.com/2010/05/24/owners-shift-some-assets-of-hotronic-to-panama/).
Enterprise Estonia, the administration which validates the official distribution of EU funds (the official on is made by the Estonian tax board)
As soon as you are not foreigner or russian (so Estonian), you have unlimited possibilities of EU funds.. they have to much money !!! and so few inteligent fake business men