«Силикатстром» Леонида Решетникова проиграл суд налоговой о 18 млн руб. доначислений

Фото yandex.ru

{"ID":"1237204","~ID":"1237204","TAGS":"силикатстром, арбитражный суд, налог на прибыль, НДС, УФНС, доначисление, УСН, леонид решетников, силикат, силикатчик","~TAGS":"силикатстром, арбитражный суд, налог на прибыль, НДС, УФНС, доначисление, УСН, леонид решетников, силикат, силикатчик","NAME":"«Силикатстром» Леонида Решетникова проиграл суд налоговой о 18 млн руб. доначислений","~NAME":"«Силикатстром» Леонида Решетникова проиграл суд налоговой о 18 млн руб. доначислений","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"1355","~IBLOCK_SECTION_ID":"1355","DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Тринадцатый арбитражный апелляционный суд отменил решение калининградского арбитража и отказал в иске АО «Силикатстром», которое оспаривало налоговые доначисления. В декабре 2019 года суд первой инстанции признал недействительным решение Межрайонной инспекции Федеральной налоговой службы № 9 по Калининграду от 30 июня 2017 года в части доначисления компании налога на прибыль организаций и налога на добавленную стоимость в размере 18,1 млн руб., а также штрафов.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Выездная проверка налоговиков выявила наличие взаимозависимых с АО «Силикатстром» ООО «Силикат», ООО «Силикатчик», ООО «Перспектива», ООО «Урал», применявших УСН с объектом налогообложения в виде доходов по ставке 6 %, которые в проверяемый период также осуществляли реализацию силикатного кирпича.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «В ходе мероприятий налогового контроля установлено, что единственным участником названных организаций является Решетников Л. Я.; он же является руководителем названных организаций и общества; у этих организаций один юридический адрес, отсутствуют материальные ресурсы, их численность составляет 1–3 человека, отгрузка кирпича покупателям всеми организациями осуществлялась с одного склада. Допрошенные лица, являвшиеся в 2013–2015 годы бухгалтерами общества, показали, что для всех организаций велась единая бухгалтерия. 90 % выручки взаимозависимые организации перечисляли Решетникову Л. Я. в виде займов, около 10 % выручки перечисляли внутри группы компаний. Исходя из документов, полученных инспекцией у покупателей, весь кирпич, в том числе реализованный взаимозависимыми организациями, был произведен обществом, обладающим для этого необходимыми трудовыми и материальными ресурсами. В ходе проверки взаимозависимые организации в ответ на требование инспекции не предоставили запрашиваемые документы. Каких-либо документов о приобретении кирпича у общества представлено не было. Общество также не представило документов о реализации кирпича взаимозависимым организациям»,\u0026nbsp;—\u0026nbsp;говорится в постановлении суда.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Суды также отклонили позицию АО «Силикатстром» о расходах по оплате извести для производства кирпича на 47,2 млн руб. Согласно позиции суда, оплата за известь ООО «Крепость» не произведена. В книге покупок «Силикатстрома» такой поставщик, как «Крепость», не отражен. В книге продаж отсутствуют сведения об операциях по реализации силикатного кирпича ООО «Крепость». Подписавший товарные накладные по взаимоотношениям с «Крепостью» Иванов В. А. работником «Силикатстрома» не является. В свою очередь, старший бухгалтер Анна Поплавская на допросе показала, что единственным поставщиком извести было ОАО «Красносельскстройматериалы» (Республика Беларусь).\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Позиция Арбитражного суда Калининградской области была обоснована тем, что на момент спора «Силикатстром» оплатил 20,7 млн руб. по требованию налоговой. Апелляционный суд установил, что это обстоятельство не может быть причиной признания недействительным решения о привлечении компании к ответственности.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t На решение апелляционного суда была подана кассационная жалоба, но осталась без удовлетворения. В общей сложности дело рассматривалось 3,5 года — с сентября 2017 года.\u0026nbsp;\r\n\u003C\/p\u003E","~DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Тринадцатый арбитражный апелляционный суд отменил решение калининградского арбитража и отказал в иске АО «Силикатстром», которое оспаривало налоговые доначисления. В декабре 2019 года суд первой инстанции признал недействительным решение Межрайонной инспекции Федеральной налоговой службы № 9 по Калининграду от 30 июня 2017 года в части доначисления компании налога на прибыль организаций и налога на добавленную стоимость в размере 18,1 млн руб., а также штрафов.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Выездная проверка налоговиков выявила наличие взаимозависимых с АО «Силикатстром» ООО «Силикат», ООО «Силикатчик», ООО «Перспектива», ООО «Урал», применявших УСН с объектом налогообложения в виде доходов по ставке 6 %, которые в проверяемый период также осуществляли реализацию силикатного кирпича.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «В ходе мероприятий налогового контроля установлено, что единственным участником названных организаций является Решетников Л. 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Общество также не представило документов о реализации кирпича взаимозависимым организациям»,\u0026nbsp;—\u0026nbsp;говорится в постановлении суда.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Суды также отклонили позицию АО «Силикатстром» о расходах по оплате извести для производства кирпича на 47,2 млн руб. Согласно позиции суда, оплата за известь ООО «Крепость» не произведена. В книге покупок «Силикатстрома» такой поставщик, как «Крепость», не отражен. В книге продаж отсутствуют сведения об операциях по реализации силикатного кирпича ООО «Крепость». Подписавший товарные накладные по взаимоотношениям с «Крепостью» Иванов В. А. работником «Силикатстрома» не является. 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