Юридическое бюро Евгения Бохана взыскало с «СТК-Вектор» 3,5 млн руб. не выплаченных гонораров
Фото rugrad.eu
Калининградский арбитражный суд удовлетворил три иска юридического бюро «Регион» калининградского адвоката Евгения Бохана о взыскании 3,5 млн руб. в качестве не выплаченных гонораров с компании «СТК-Вектор» Сергея Морозова, интересы которой юридическое бюро представляло в споре с налоговыми органами. «СТК-Вектор» в суде наличие задолженности не оспаривало, а наличие долга объясняло отсутствием денежных средств.
Напомним, что в ноябре 2011 года компания «СТК-Вектор» через суд обязала Межрайонную инспекцию №9 Федеральной налоговой службы РФ по Калининграду принять решение о возмещении ей из бюджета налога на добавленную стоимость в размере 24,7 млн руб.
Как выяснилось в суде, в 3 квартале 2010 года «СТК Вектор» заключила договоры с ООО «Атом» на сумму 1,6 млн руб. (в том числе НДС 252,6 тыс. руб.) и ООО «Штамп» на поставку товара на сумму 212 млн руб., включая НДС в размере 32,3 млн руб. В начале 2011 года налоговая инспекция провела камеральную проверку деятельности компании за 3 квартал предыдущего года и заинтересовалась большим размером требуемого возмещения НДС. В результате были назначены дополнительные контрольные мероприятия, по результатам которых налоговая пришла к выводу, что заключенные компанией с контрагентами договора являются фиктивными, преследуют цель получения необоснованной налоговой выгоды, при этом никакой фактической отгрузки товаров на самом деле не происходило. В апреле 2011 года инспекция предложила компании уплатить недоимку и пени в размере 8,23 млн руб. и штраф в 1,6 млн руб., а также отказала в возмещении НДС в размере 24,7 млн руб.
В ответ компания подала в суд, где представила договор субаренды склада в поселке Малое Исаково, на котором складировалось «различное техническое имущество», приобретенное у ООО «Штамп» и затем перепроданное ООО «Балтик Сити» (генеральным директором является все тот же Сергей Морозов).
Представители налоговой, вопреки логике вынесенного ими ранее решения, не стали отрицать, что товар реально был на складе, хотя уточнили, что в момент допроса Сергей Морозов заявлял им, что поставленное ООО «Штамп» оборудование находится в городе Ленинске Вологодской области, где налоговая и пыталась его отыскать, но не нашла. Суд посчитал данный аргумент неубедительным. При этом суд установил, что товар, перепроданный в конечном счете «Балтик Сити», до сих пор не оплачен, а значит, никто в оказанной выше цепочке компаний еще ни с кем не рассчитывался. Налоговая акцентировала внимание, что отсутствие движения денежных средств на счетах дает основания полагать, что «хозяйственные связи между между контрагентами нереальны». «Фактическая уплата НДС своему контрагенту не является обязательным основанием для вычета», - констатировал суд и отклонил довод инспекторов. Интересно, что судя по решению суда, в ходе процесса вообще не рассматривалась экономическая целесообразность перепродажи «технического имущества» через несколько посредников, близких интересам одних и тех же людей.
Что касается договора «СТК Вектор» с ООО «Атом», то налоговая признала его фиктивным только на том основании, что представители компании не предъявили налоговой документы. В суде документы были представлены. В конечном счете суд отменил решение налоговой, вынесенное в апреле прошлого года, и заставил службу принять решение о возмещении НДС в размере 24,7 млн руб.
{"ID":"476668","~ID":"476668","TAGS":"стк-вектор, юрий бохан, юридическое бюро, сергей морозов, суд","~TAGS":"стк-вектор, юрий бохан, юридическое бюро, сергей морозов, суд","NAME":"Юридическое бюро Евгения Бохана взыскало с «СТК-Вектор» 3,5 млн руб. не выплаченных гонораров","~NAME":"Юридическое бюро Евгения Бохана взыскало с «СТК-Вектор» 3,5 млн руб. не выплаченных гонораров","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"1355","~IBLOCK_SECTION_ID":"1355","DETAIL_TEXT":"\u003Cp\u003EКалининградский арбитражный суд удовлетворил три иска юридического бюро \u0026laquo;Регион\u0026raquo; калининградского адвоката Евгения Бохана о взыскании 3,5 млн руб. в качестве не выплаченных гонораров с компании \u0026laquo;СТК-Вектор\u0026raquo; Сергея Морозова, интересы которой юридическое бюро представляло в споре с налоговыми органами. \u0026laquo;СТК-Вектор\u0026raquo; в суде наличие задолженности не оспаривало, а наличие долга объясняло отсутствием денежных средств.\r\n\u003C\/p\u003E\u003Cp\u003E\r\n\u003Ca href=\u0022http:\/\/rugrad.eu\/news\/458596\/\u0022 \u003EНапомним\u003C\/a\u003E, что в ноябре 2011 года компания \u0026laquo;СТК-Вектор\u0026raquo; через суд обязала Межрайонную инспекцию №9 Федеральной налоговой службы РФ по Калининграду принять решение о возмещении ей из бюджета налога на добавленную стоимость в размере 24,7 млн руб. \r\n\u003C\/p\u003E\u003Cp\u003E\r\nКак выяснилось в суде, в 3 квартале 2010 года \u0026laquo;СТК Вектор\u0026raquo; заключила договоры с ООО \u0026laquo;Атом\u0026raquo; на сумму 1,6 млн руб. (в том числе НДС 252,6 тыс. руб.) и ООО \u0026laquo;Штамп\u0026raquo; на поставку товара на сумму 212 млн руб., включая НДС в размере 32,3 млн руб. В начале 2011 года налоговая инспекция провела камеральную проверку деятельности компании за 3 квартал предыдущего года и заинтересовалась большим размером требуемого возмещения НДС. В результате были назначены дополнительные контрольные мероприятия, по результатам которых налоговая пришла к выводу, что заключенные компанией с контрагентами договора являются фиктивными, преследуют цель получения необоснованной налоговой выгоды, при этом никакой фактической отгрузки товаров на самом деле не происходило. В апреле 2011 года инспекция предложила компании уплатить недоимку и пени в размере 8,23 млн руб. и штраф в 1,6 млн руб., а также отказала в возмещении НДС в размере 24,7 млн руб. \r\n\u003C\/p\u003E\u003Cp\u003E\r\nВ ответ компания подала в суд, где представила договор субаренды склада в поселке Малое Исаково, на котором складировалось \u0026laquo;различное техническое имущество\u0026raquo;, приобретенное у ООО \u0026laquo;Штамп\u0026raquo; и затем перепроданное ООО \u0026laquo;Балтик Сити\u0026raquo; (генеральным директором является все тот же Сергей Морозов). \r\n\u003C\/p\u003E\u003Cp\u003E\r\nПредставители налоговой, вопреки логике вынесенного ими ранее решения, не стали отрицать, что товар реально был на складе, хотя уточнили, что в момент допроса Сергей Морозов заявлял им, что поставленное ООО \u0026laquo;Штамп\u0026raquo; оборудование находится в городе Ленинске Вологодской области, где налоговая и пыталась его отыскать, но не нашла. Суд посчитал данный аргумент неубедительным. При этом суд установил, что товар, перепроданный в конечном счете \u0026laquo;Балтик Сити\u0026raquo;, до сих пор не оплачен, а значит, никто в оказанной выше цепочке компаний еще ни с кем не рассчитывался. Налоговая акцентировала внимание, что отсутствие движения денежных средств на счетах дает основания полагать, что \u0026laquo;хозяйственные связи между между контрагентами нереальны\u0026raquo;. \u0026laquo;Фактическая уплата НДС своему контрагенту не является обязательным основанием для вычета\u0026raquo;, - констатировал суд и отклонил довод инспекторов. Интересно, что судя по решению суда, в ходе процесса вообще не рассматривалась экономическая целесообразность перепродажи \u0026laquo;технического имущества\u0026raquo; через несколько посредников, близких интересам одних и тех же людей.\r\n\u003C\/p\u003E\u003Cp\u003E\r\nЧто касается договора \u0026laquo;СТК Вектор\u0026raquo; с ООО \u0026laquo;Атом\u0026raquo;, то налоговая признала его фиктивным только на том основании, что представители компании не предъявили налоговой документы. В суде документы были представлены. 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В апреле 2011 года инспекция предложила компании уплатить недоимку и пени в размере 8,23 млн руб. и штраф в 1,6 млн руб., а также отказала в возмещении НДС в размере 24,7 млн руб. \r\n\u003C\/p\u003E\u003Cp\u003E\r\nВ ответ компания подала в суд, где представила договор субаренды склада в поселке Малое Исаково, на котором складировалось \u0026laquo;различное техническое имущество\u0026raquo;, приобретенное у ООО \u0026laquo;Штамп\u0026raquo; и затем перепроданное ООО \u0026laquo;Балтик Сити\u0026raquo; (генеральным директором является все тот же Сергей Морозов). \r\n\u003C\/p\u003E\u003Cp\u003E\r\nПредставители налоговой, вопреки логике вынесенного ими ранее решения, не стали отрицать, что товар реально был на складе, хотя уточнили, что в момент допроса Сергей Морозов заявлял им, что поставленное ООО \u0026laquo;Штамп\u0026raquo; оборудование находится в городе Ленинске Вологодской области, где налоговая и пыталась его отыскать, но не нашла. Суд посчитал данный аргумент неубедительным. При этом суд установил, что товар, перепроданный в конечном счете \u0026laquo;Балтик Сити\u0026raquo;, до сих пор не оплачен, а значит, никто в оказанной выше цепочке компаний еще ни с кем не рассчитывался. Налоговая акцентировала внимание, что отсутствие движения денежных средств на счетах дает основания полагать, что \u0026laquo;хозяйственные связи между между контрагентами нереальны\u0026raquo;. \u0026laquo;Фактическая уплата НДС своему контрагенту не является обязательным основанием для вычета\u0026raquo;, - констатировал суд и отклонил довод инспекторов. 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Новости по этой теме
