Суд снова изменил решение относительно использования ГК «Вестером» «инвалидной схемы»

Фото rugrad.eu

{"ID":"489448","~ID":"489448","TAGS":"вестер, инвалиды, налоговая, судебные разбирательства, калининград","~TAGS":"вестер, инвалиды, налоговая, судебные разбирательства, калининград","NAME":"Суд снова изменил решение относительно использования ГК «Вестером» «инвалидной схемы» ","~NAME":"Суд снова изменил решение относительно использования ГК «Вестером» «инвалидной схемы» ","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"4068","~IBLOCK_SECTION_ID":"4068","DETAIL_TEXT":"\r\n\u003Cp\u003EФедеральный арбитражный суд Северо-Западного округа отменил решение Калининградского арбитражного суда, признававшего законным использование группой компаний \u0026laquo;Вестер\u0026raquo; \u0026laquo;инвалидной схемы\u0026raquo; (позволяет не платить НДС). Также было отменено постановление Тринадцатого арбитражного апелляционного суда, признавшего использование данной схемы незаконным, а решения по доначислению \u0026laquo;Вестеру\u0026raquo; 57,3 млн руб. в виде налогов и различных санкций справедливым. В итоге дело было отправлено на новое рассмотрение в калининградский арбитраж, так как суды обеих инстанций \u0026laquo;не дали надлежащую оценку направления и характера деятельности\u0026raquo;. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Напомним, что в процессе судебного разбирательства между \u0026laquo;Вестер-Ин\u0026raquo; и налоговой \u003Ca href=\u0022http:\/\/www.rugrad.eu\/news\/459646\/\u0022 \u003Eвыяснилось\u003C\/a\u003E, что общая численность \u0026laquo;организации, 100% членов которой являются инвалидами\u0026raquo; составляет всего три человека. Между тем только за второй и третий кварталы 2010 года эти трое произвели продукции - хлебобулочных и кондитерских изделий, кулинарных изделий из мяса птицы, говядины, свинины, рыбы, мясных и рыбных полуфабрикатов, салатов и прочих закусок на 254,3 млн руб. Кроме того, по документам, инвалиды не получали зарплату, а аккумулировали все получаемые объединением доходы на счету организации для строительства торгового центра рядом с площадью Василевского, на четвертом этаже которого будет располагаться \u0026laquo;центр реабилитации инвалидов площадью 996 кв. м\u0026raquo;. С января 2009 по октябрь 2010 года на счетах объединения инвалидов собралось 100,2 млн руб. 59,7 млн руб. из них было решено направить на строительство здания торгового центра. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Заказчиком-застройщиком, который в течение 15 месяцев (начиная с марта 2011 года) должен построить торговый центр, выступила компания \u0026laquo;Патефон\u0026raquo;, генеральным директором которой до середины июля являлся владелец ГК \u0026laquo;Вестер\u0026raquo; Олег Болычев. В данный момент формально компанией руководит Игорь Король, также являющейся владельцем \u0026laquo;Патефона\u0026raquo; вместе с Еленой Губчик. Согласно инвестиционному договору, \u0026laquo;Вестер-Ин\u0026raquo; должен перечислять \u0026laquo;Патефону\u0026raquo; по 4 млн руб. ежемесячно. Таким образом, если следовать логике, излагаемой представителями \u0026laquo;Вестер-Ин\u0026raquo;, за строительство 1 кв.м реабилитационного центра инвалиды готовы платить \u0026laquo;Патефону\u0026raquo; 60 тыс. руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Анализируя выводы судов нижестоящих инстанций, Федеральный арбитражный суд Северо-Западного округа отметил, что помимо 3 членов инвалидной организации у нее было 866 наемных сотрудников, которые работали в 9 различных цехах. Впрочем, по мнению суда,  численность работников не принципиальна, главное - является ли предпринимательская деятельность общественной организации основной или дополнительной (если основной, то это часть схемы оптимизации налогообложения). Однако четкая позиция по данному вопросу была зафиксирована только в постановлении ВАС, принятом в сентябре 2010 года, при том что основные нарушения, по мнению налоговой, были допущены во втором и третьем квартале 2010 года.\u003C\/p\u003E\r\n ","~DETAIL_TEXT":"\r\n\u003Cp\u003EФедеральный арбитражный суд Северо-Западного округа отменил решение Калининградского арбитражного суда, признававшего законным использование группой компаний \u0026laquo;Вестер\u0026raquo; \u0026laquo;инвалидной схемы\u0026raquo; (позволяет не платить НДС). Также было отменено постановление Тринадцатого арбитражного апелляционного суда, признавшего использование данной схемы незаконным, а решения по доначислению \u0026laquo;Вестеру\u0026raquo; 57,3 млн руб. в виде налогов и различных санкций справедливым. В итоге дело было отправлено на новое рассмотрение в калининградский арбитраж, так как суды обеих инстанций \u0026laquo;не дали надлежащую оценку направления и характера деятельности\u0026raquo;. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Напомним, что в процессе судебного разбирательства между \u0026laquo;Вестер-Ин\u0026raquo; и налоговой \u003Ca href=\u0022http:\/\/www.rugrad.eu\/news\/459646\/\u0022 \u003Eвыяснилось\u003C\/a\u003E, что общая численность \u0026laquo;организации, 100% членов которой являются инвалидами\u0026raquo; составляет всего три человека. Между тем только за второй и третий кварталы 2010 года эти трое произвели продукции - хлебобулочных и кондитерских изделий, кулинарных изделий из мяса птицы, говядины, свинины, рыбы, мясных и рыбных полуфабрикатов, салатов и прочих закусок на 254,3 млн руб. Кроме того, по документам, инвалиды не получали зарплату, а аккумулировали все получаемые объединением доходы на счету организации для строительства торгового центра рядом с площадью Василевского, на четвертом этаже которого будет располагаться \u0026laquo;центр реабилитации инвалидов площадью 996 кв. м\u0026raquo;. С января 2009 по октябрь 2010 года на счетах объединения инвалидов собралось 100,2 млн руб. 59,7 млн руб. из них было решено направить на строительство здания торгового центра. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Заказчиком-застройщиком, который в течение 15 месяцев (начиная с марта 2011 года) должен построить торговый центр, выступила компания \u0026laquo;Патефон\u0026raquo;, генеральным директором которой до середины июля являлся владелец ГК \u0026laquo;Вестер\u0026raquo; Олег Болычев. В данный момент формально компанией руководит Игорь Король, также являющейся владельцем \u0026laquo;Патефона\u0026raquo; вместе с Еленой Губчик. Согласно инвестиционному договору, \u0026laquo;Вестер-Ин\u0026raquo; должен перечислять \u0026laquo;Патефону\u0026raquo; по 4 млн руб. ежемесячно. Таким образом, если следовать логике, излагаемой представителями \u0026laquo;Вестер-Ин\u0026raquo;, за строительство 1 кв.м реабилитационного центра инвалиды готовы платить \u0026laquo;Патефону\u0026raquo; 60 тыс. руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Анализируя выводы судов нижестоящих инстанций, Федеральный арбитражный суд Северо-Западного округа отметил, что помимо 3 членов инвалидной организации у нее было 866 наемных сотрудников, которые работали в 9 различных цехах. Впрочем, по мнению суда,  численность работников не принципиальна, главное - является ли предпринимательская деятельность общественной организации основной или дополнительной (если основной, то это часть схемы оптимизации налогообложения). 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