28 сентября
«КД авиа» избавилось от долга перед государством в 36,6 млн руб.
Арбитражный суд Калининградской области своим решением от 1 сентября 2009 года признал недействительными решение Межрайонной инспекции Федеральной налоговой службы по крупнейшим налогоплательщикам по Калининградской области от 05.11.2008 №156 в части доначисления ОАО «КД авиа» налога на имущество за 3 месяца 2008 года в сумме 19 548 418 руб. и пени в сумме 1 336 134 руб., решение от 06.11.2008 №42 в части доначисления налога на имущество в сумме 12 330 206 руб., пени в сумме 973 881 руб., а также в привлечении к налоговой ответственности в виде взыскания штрафа по п.1 ст. 122. НК РФ в сумме 2 466 041 руб.
Спор между ОАО «КД авиа» и налоговиками возник после решения правительства Калининградской области о расторжении в одностороннем порядке инвестиционного соглашения, по которому ОАО предоставлялись льготы по уплате налога на имущество.
«КД авиа» считало себя вправе пользоваться льготами по уплате налога, а налоговая инспекция, проведя камеральную проверку, доначислило неуплаченный налог. ОАО обратилось в суд. В иске к правительству области о признании недействительным расторжения инвестиционного соглашения в одностороннем порядке в арбитражном суде Калининградской области было отказано, однако постановлением от 13 апреля 2009 года Тринадцатый арбитражный апелляционный суд вынес новое решение по делу, отменив решение суда первой инстанции. Это постановление явилось основанием для снятия требований по уплате налога на имущество, выставленных налоговой инспекцией.
Инвестиционное соглашение между администрацией Калининградской области, возглавляемой Владимиром Егоровым, и ОАО «КД авиа» было заключено 1 сентября 2005 года. По нему «КД авиа» в связи с реализацией инвестиционного проекта «Техническое перевооружение ОАО «Калининградавиа» и реконструкцией аэропорта «Храброво» было освобождено от уплаты налога на имущество в части сумм, зачисляемых в областной бюджет, а также была уменьшена ставка налога на прибыль в части сумм, зачисляемых в областной бюджет, на 4 процента ниже основной ставки налога, установленной Налоговым кодексом РФ для зачисления в бюджеты субъектов РФ. Налоговые льготы начали действовать с 1 октября 2005 года на срок 5 лет.
Суд посчитал доводы налоговой инспекции несостоятельными, поскольку неправомерно применил новое налоговое законодательство, ухудшив положение налогоплательщика, и снял претензии к «КД авиа» в размере 36 654 680 рублей.
Спор между ОАО «КД авиа» и налоговиками возник после решения правительства Калининградской области о расторжении в одностороннем порядке инвестиционного соглашения, по которому ОАО предоставлялись льготы по уплате налога на имущество.
«КД авиа» считало себя вправе пользоваться льготами по уплате налога, а налоговая инспекция, проведя камеральную проверку, доначислило неуплаченный налог. ОАО обратилось в суд. В иске к правительству области о признании недействительным расторжения инвестиционного соглашения в одностороннем порядке в арбитражном суде Калининградской области было отказано, однако постановлением от 13 апреля 2009 года Тринадцатый арбитражный апелляционный суд вынес новое решение по делу, отменив решение суда первой инстанции. Это постановление явилось основанием для снятия требований по уплате налога на имущество, выставленных налоговой инспекцией.
Инвестиционное соглашение между администрацией Калининградской области, возглавляемой Владимиром Егоровым, и ОАО «КД авиа» было заключено 1 сентября 2005 года. По нему «КД авиа» в связи с реализацией инвестиционного проекта «Техническое перевооружение ОАО «Калининградавиа» и реконструкцией аэропорта «Храброво» было освобождено от уплаты налога на имущество в части сумм, зачисляемых в областной бюджет, а также была уменьшена ставка налога на прибыль в части сумм, зачисляемых в областной бюджет, на 4 процента ниже основной ставки налога, установленной Налоговым кодексом РФ для зачисления в бюджеты субъектов РФ. Налоговые льготы начали действовать с 1 октября 2005 года на срок 5 лет.
Суд посчитал доводы налоговой инспекции несостоятельными, поскольку неправомерно применил новое налоговое законодательство, ухудшив положение налогоплательщика, и снял претензии к «КД авиа» в размере 36 654 680 рублей.
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В иске к правительству области о признании недействительным расторжения инвестиционного соглашения в одностороннем порядке в арбитражном суде Калининградской области было отказано, однако постановлением от 13 апреля 2009 года Тринадцатый арбитражный апелляционный суд вынес новое решение по делу, отменив решение суда первой инстанции. Это постановление явилось основанием для снятия требований по уплате налога на имущество, выставленных налоговой инспекцией. \u003C\/span\u003E \r\n \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EИнвестиционное соглашение между администрацией Калининградской области, возглавляемой Владимиром Егоровым, и ОАО \u0026laquo;КД авиа\u0026raquo; было заключено 1 сентября 2005 года. 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