Резидент ОЭЗ отсудил у налоговой 4,27 млн руб.

{"ID":"374467","~ID":"374467","TAGS":"арбитраж, суд, взыскание, калининград, налоговая, юнайтед гейминг индастрис","~TAGS":"арбитраж, суд, взыскание, калининград, налоговая, юнайтед гейминг индастрис","NAME":"Резидент ОЭЗ отсудил у налоговой 4,27 млн руб.","~NAME":"Резидент ОЭЗ отсудил у налоговой 4,27 млн руб.","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"1355","~IBLOCK_SECTION_ID":"1355","DETAIL_TEXT":" \r\n\u003Cdiv align=\u0022justify\u0022\u003E\u003Cspan class=\u0022kobl-text-content\u0022\u003EООО \u0026laquo;Юнайтед Гейминг Индастрис\u0026raquo; обратилось в Арбитражный суд Калининградской области с заявлением о признании недействительным решения Межрайонной инспекции Федеральной налоговой службы по крупнейшим налогоплательщикам по Калининградской области от 2 октября 2009 года об отказе в возмещении НДС за 1 квартал 2009 года в сумме 4,27 млн руб. \u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EИнспекция провела проверку представленной компанией налоговой декларации по НДС за 1 квартал 2009 года, согласно которой сумма налога, исчисленная к возмещению из бюджета, составила 9,93 млн руб. По результатам проверки 30 июля прошлого года был составлен акт, по которому налоговые вычеты должны были составить всего 5,66 млн руб. После чего были проведены дополнительные мероприятия налогового контроля, и инспекция приняла решение отказать компании в возмещении НДС на 4,27 млн руб.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EКомпания \u0026laquo;Юнайтед Гейминг Индастрис\u0026raquo; в обоснование заявленных требований сослалась на то, что все необходимые документы в подтверждение права на применение налоговых вычетов были предоставлены налоговой. \u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EАрбитражный суд Калининградской области принял сторону компании и постановил обязать Межрайонную инспекцию Федеральной налоговой службы по крупнейшим налогоплательщикам по Калининградской области возместить ООО \u0026laquo;Юнайтед Гейминг Индастрис\u0026raquo; НДС за 1 квартал 2009 года в сумме 4,27 млн руб.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cb\u003E\u003Cspan class=\u0022kobl-text-content\u0022\u003EДля справки\u003C\/span\u003E\u003C\/b\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EКомпания \u0026laquo;Юнайтед Гейминг Индастрис\u0026raquo; является резидентом ОЭЗ в Калининградской области. Компания строит завод по сборке электро-механической техники в Калининграде. Объем инвестиций проекта составляет 217,7 млн руб.\u003C\/span\u003E\u003C\/div\u003E\r\n ","~DETAIL_TEXT":" \r\n\u003Cdiv align=\u0022justify\u0022\u003E\u003Cspan class=\u0022kobl-text-content\u0022\u003EООО \u0026laquo;Юнайтед Гейминг Индастрис\u0026raquo; обратилось в Арбитражный суд Калининградской области с заявлением о признании недействительным решения Межрайонной инспекции Федеральной налоговой службы по крупнейшим налогоплательщикам по Калининградской области от 2 октября 2009 года об отказе в возмещении НДС за 1 квартал 2009 года в сумме 4,27 млн руб. \u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EИнспекция провела проверку представленной компанией налоговой декларации по НДС за 1 квартал 2009 года, согласно которой сумма налога, исчисленная к возмещению из бюджета, составила 9,93 млн руб. По результатам проверки 30 июля прошлого года был составлен акт, по которому налоговые вычеты должны были составить всего 5,66 млн руб. После чего были проведены дополнительные мероприятия налогового контроля, и инспекция приняла решение отказать компании в возмещении НДС на 4,27 млн руб.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EКомпания \u0026laquo;Юнайтед Гейминг Индастрис\u0026raquo; в обоснование заявленных требований сослалась на то, что все необходимые документы в подтверждение права на применение налоговых вычетов были предоставлены налоговой. \u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EАрбитражный суд Калининградской области принял сторону компании и постановил обязать Межрайонную инспекцию Федеральной налоговой службы по крупнейшим налогоплательщикам по Калининградской области возместить ООО \u0026laquo;Юнайтед Гейминг Индастрис\u0026raquo; НДС за 1 квартал 2009 года в сумме 4,27 млн руб.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cb\u003E\u003Cspan class=\u0022kobl-text-content\u0022\u003EДля справки\u003C\/span\u003E\u003C\/b\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EКомпания \u0026laquo;Юнайтед Гейминг Индастрис\u0026raquo; является резидентом ОЭЗ в Калининградской области. Компания строит завод по сборке электро-механической техники в Калининграде. 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