Калининградская таможня отказывалась засчитывать компании уплаченный миллион рублей
«Новомосковская акционерная компания «Азот» обратилсь в Арбитражный суд Калининградской области с заявлением о признании незаконной бездеятельности Калининградской областной таможни. Суть претензий заключается в отказе таможни произвести зачет излишне уплаченных таможенных сборов в размере 1 048 000 рублей в счет предстоящих платежей.
В 2009 году при подаче временных таможенных деклараций для таможенного оформления экспортируемых товаров «Новомосковская акционерная компания «Азот» уплатила налоговые сборы за таможенное оформление. После отправления этих товаров и предоставления полных налоговых деклараций компания, руководствуясь письмом ФТС РФ от 29 декабря 2004 года, повторно уплатила таможенные сборы, и позднее обратилась в таможенный орган о зачете этих платежей. Калининградская таможня отказала в удовлетворении этого обращения, ссылаясь на отсутствие в Таможенном кодексе и постановлениях Правительства РФ однозначной нормы, определяющей порядок уплаты таможенных сборов за таможенное оформление при применении процедуры периодического временного декларирования товаров.
Рассмотрев дело, суд решил, что «уплата таможенного сбора за оформление товаров при подаче временной декларации является оплатой всех действий таможни по оформлению товара и исключает повторную уплату сборов при предоставлении полной декларации. Излишне утраченные суммы подлежат возвращению или, по желанию плательщика, могут быть зачтены в счет исполнения обязанностей по уплате других таможенных платежей».
Руководствуясь вышеизложенным, суд обязал Калининградскую областную таможню произвести зачет излишне уплаченных «Новомосковской акционерной компанией «Азот» средств в счет предстоящих налоговых платежей.
В 2009 году при подаче временных таможенных деклараций для таможенного оформления экспортируемых товаров «Новомосковская акционерная компания «Азот» уплатила налоговые сборы за таможенное оформление. После отправления этих товаров и предоставления полных налоговых деклараций компания, руководствуясь письмом ФТС РФ от 29 декабря 2004 года, повторно уплатила таможенные сборы, и позднее обратилась в таможенный орган о зачете этих платежей. Калининградская таможня отказала в удовлетворении этого обращения, ссылаясь на отсутствие в Таможенном кодексе и постановлениях Правительства РФ однозначной нормы, определяющей порядок уплаты таможенных сборов за таможенное оформление при применении процедуры периодического временного декларирования товаров.
Рассмотрев дело, суд решил, что «уплата таможенного сбора за оформление товаров при подаче временной декларации является оплатой всех действий таможни по оформлению товара и исключает повторную уплату сборов при предоставлении полной декларации. Излишне утраченные суммы подлежат возвращению или, по желанию плательщика, могут быть зачтены в счет исполнения обязанностей по уплате других таможенных платежей».
Руководствуясь вышеизложенным, суд обязал Калининградскую областную таможню произвести зачет излишне уплаченных «Новомосковской акционерной компанией «Азот» средств в счет предстоящих налоговых платежей.
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Суть претензий заключается в отказе таможни произвести зачет излишне уплаченных таможенных сборов в размере 1 048 000 рублей в счет предстоящих платежей. \u003C\/span\u003E \r\n \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EВ 2009 году при подаче временных таможенных деклараций для таможенного оформления экспортируемых товаров \u0026laquo;Новомосковская акционерная компания \u0026laquo;Азот\u0026raquo; уплатила налоговые сборы за таможенное оформление. После отправления этих товаров и предоставления полных налоговых деклараций компания, руководствуясь письмом ФТС РФ от 29 декабря 2004 года, повторно уплатила таможенные сборы, и позднее обратилась в таможенный орган о зачете этих платежей. Калининградская таможня отказала в удовлетворении этого обращения, ссылаясь на отсутствие в Таможенном кодексе и постановлениях Правительства РФ однозначной нормы, определяющей порядок уплаты таможенных сборов за таможенное оформление при применении процедуры периодического временного декларирования товаров.\u003C\/span\u003E \r\n \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EРассмотрев дело, суд решил, что \u0026laquo;уплата таможенного сбора за оформление товаров при подаче временной декларации является оплатой всех действий таможни по оформлению товара и исключает повторную уплату сборов при предоставлении полной декларации. Излишне утраченные суммы подлежат возвращению или, по желанию плательщика, могут быть зачтены в счет исполнения обязанностей по уплате других таможенных платежей\u0026raquo;.\u003C\/span\u003E \r\n \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EРуководствуясь вышеизложенным, суд обязал Калининградскую областную таможню произвести зачет излишне уплаченных \u0026laquo;Новомосковской акционерной компанией \u0026laquo;Азот\u0026raquo; средств в счет предстоящих налоговых платежей.\u003C\/span\u003E\u003C\/div\u003E\r\n ","~DETAIL_TEXT":" \r\n\u003Cdiv align=\u0022justify\u0022\u003E\u003Cspan class=\u0022kobl-text-content\u0022\u003E\u0026laquo;Новомосковская акционерная компания \u0026laquo;Азот\u0026raquo; обратилсь в Арбитражный суд Калининградской области с заявлением о признании незаконной бездеятельности Калининградской областной таможни. 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Калининградская таможня отказала в удовлетворении этого обращения, ссылаясь на отсутствие в Таможенном кодексе и постановлениях Правительства РФ однозначной нормы, определяющей порядок уплаты таможенных сборов за таможенное оформление при применении процедуры периодического временного декларирования товаров.\u003C\/span\u003E \r\n \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EРассмотрев дело, суд решил, что \u0026laquo;уплата таможенного сбора за оформление товаров при подаче временной декларации является оплатой всех действий таможни по оформлению товара и исключает повторную уплату сборов при предоставлении полной декларации. 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