Резиденту ОЭЗ удалось доказать свою правоту в судебном споре с региональным правительством
ООО «Совершенная техника» обратилось в Арбитражный суд Калининградской области с исковым заявлением к министерству промышленности регионального правительства. Компания просила обязать министерство включить сумму в 303,7 млн руб. в объем капитальных вложений свидетельства о выполнении резидентом ОЭЗ в Калининградской области условий инвестиционной декларации.
В ходе рассмотрения дела было установлено, что в ноябре прошлого года Администрация ОЭЗ и Межрайонная ИФНС России № 9 по Калининграду провели проверку соответствия деятельности резидента требованиям федерального законодательства. По итогам проверки было установлено, что компания «Совершенная техника» выполнила условия инвестиционной декларации, при этом за три года реализации проекта компания приобрела имущества на 117,2 млн руб. Также проверяющими было отмечено, что машины и оборудование общей стоимостью 303,7 млн. руб. были приобретены компанией до регистрации в реестре резидентов ОЭЗ, и данные расходы не были учтены в объеме инвестиций, осуществленных в первые три года реализации инвестиционного проекта.
Арбитражный суд признал ошибочными выводы проверки на том основании, что оборудование, отраженное на балансе компании «Совершенная техника» на момент регистрации в качестве резидента ОЭЗ, использовалось только для реализации инвестиционного проекта. Кроме того, министерством промышленности не доказано использование данного имущества в других целях. Более того, в ходе проверки в 2007 году покупка оборудования была включена в объем капитальных вложений.
Арбитражный суд удовлетворил исковые требования в полном объеме. Министерство промышленности регионального правительства не согласилось с данным решением и подало на него апелляцию, но 13 Арбитражный суд Санкт-Петербурга подтвердил правоту суда первой инстанции.
Для справки:
ООО "Совершенная техника" является резидентом ОЭЗ в Калининградской области с проектом «Строительство и эксплуатация завода по производству электронной бытовой техники в Калининграде». Заявленный объем инвестиций — 961,6 млн руб.
В ходе рассмотрения дела было установлено, что в ноябре прошлого года Администрация ОЭЗ и Межрайонная ИФНС России № 9 по Калининграду провели проверку соответствия деятельности резидента требованиям федерального законодательства. По итогам проверки было установлено, что компания «Совершенная техника» выполнила условия инвестиционной декларации, при этом за три года реализации проекта компания приобрела имущества на 117,2 млн руб. Также проверяющими было отмечено, что машины и оборудование общей стоимостью 303,7 млн. руб. были приобретены компанией до регистрации в реестре резидентов ОЭЗ, и данные расходы не были учтены в объеме инвестиций, осуществленных в первые три года реализации инвестиционного проекта.
Арбитражный суд признал ошибочными выводы проверки на том основании, что оборудование, отраженное на балансе компании «Совершенная техника» на момент регистрации в качестве резидента ОЭЗ, использовалось только для реализации инвестиционного проекта. Кроме того, министерством промышленности не доказано использование данного имущества в других целях. Более того, в ходе проверки в 2007 году покупка оборудования была включена в объем капитальных вложений.
Арбитражный суд удовлетворил исковые требования в полном объеме. Министерство промышленности регионального правительства не согласилось с данным решением и подало на него апелляцию, но 13 Арбитражный суд Санкт-Петербурга подтвердил правоту суда первой инстанции.
Для справки:
ООО "Совершенная техника" является резидентом ОЭЗ в Калининградской области с проектом «Строительство и эксплуатация завода по производству электронной бытовой техники в Калининграде». Заявленный объем инвестиций — 961,6 млн руб.
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Компания просила обязать министерство включить сумму в 303,7 млн руб. в объем капитальных вложений свидетельства о выполнении резидентом ОЭЗ в Калининградской области условий инвестиционной декларации. \u003C\/span\u003E \r\n \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EВ ходе рассмотрения дела было установлено, что в ноябре прошлого года Администрация ОЭЗ и Межрайонная ИФНС России № 9 по Калининграду провели проверку соответствия деятельности резидента требованиям федерального законодательства. По итогам проверки было установлено, что компания \u0026laquo;Совершенная техника\u0026raquo; выполнила условия инвестиционной декларации, при этом за три года реализации проекта компания приобрела имущества на 117,2 млн руб. Также проверяющими было отмечено, что машины и оборудование общей стоимостью 303,7 млн. руб. были приобретены компанией до регистрации в реестре резидентов ОЭЗ, и данные расходы не были учтены в объеме инвестиций, осуществленных в первые три года реализации инвестиционного проекта.\u003C\/span\u003E \r\n \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EАрбитражный суд признал ошибочными выводы проверки на том основании, что оборудование, отраженное на балансе компании \u0026laquo;Совершенная техника\u0026raquo; на момент регистрации в качестве резидента ОЭЗ, использовалось только для реализации инвестиционного проекта. Кроме того, министерством промышленности не доказано использование данного имущества в других целях. 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Новости по этой теме
