Суд обязал налоговую вернуть 29,1 млн руб. НДС экспортеру янтаря, в отношении которого заведено уголовное дело

Фото academic.ru

{"ID":"529729","~ID":"529729","TAGS":"умвд, янтарь, возмещение НДС, налоговая, уголовное дело, суд","~TAGS":"умвд, янтарь, возмещение НДС, налоговая, уголовное дело, суд","NAME":"Суд обязал налоговую вернуть 29,1 млн руб. НДС экспортеру янтаря, в отношении которого заведено уголовное дело","~NAME":"Суд обязал налоговую вернуть 29,1 млн руб. НДС экспортеру янтаря, в отношении которого заведено уголовное дело","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"1355","~IBLOCK_SECTION_ID":"1355","DETAIL_TEXT":"\u003Cp\u003EСуд обязал калининградскую межрайонную инспекцию №9 Федеральной налоговой службы возместить ООО \u0026laquo;Геолит\u0026raquo; НДС в размере 29,1 млн руб. за 2-4 кварталы 2008 года. Согласно вынесенному судом решению, налоговая обязана направить в орган федерального казначейства поручение на возврат налога. \r\n\u003C\/p\u003E\u003Cp\u003E\r\n Как видно из решения суда, компания \u0026laquo;Геолит\u0026raquo; (согласно данным ЕГРЮЛ принадлежит Вячеславу Афонину) с 2006 года закупает в Калининградской области янтарь и перепродает его иностранцам. \r\n\u003C\/p\u003E\u003Cp\u003E\r\n В 2011 году межрайонная инспекция ФНС №9 отказала компании в возмещении НДС за три квартала 2008 года. \u0026laquo;Геолит\u0026raquo; подал в суд, выиграл дела, но налоговая отказалась возвращать деньги. Тогда компания повторно обратилась в суд. В суде представители налоговой заявили, что требование компании неправомерно, так как в ее отношении возбуждено уголовное дело по признакам преступления, предусмотренного статьями \u0026laquo;покушение на преступление\u0026raquo; и \u0026laquo;мошенничество\u0026raquo;. \u0026laquo;Инспекция полагает, что невозможность поворота исполнения судебного акта по данному делу (в случае завершения следствия и вынесения обвинительного приговора) является обстоятельством, исключающим удовлетворение заявленных обществом требований\u0026raquo;, - отмечается в решении суда. \r\n\u003C\/p\u003E\u003Cp\u003E\r\n Между тем суд отклонил доводы налоговиков, отметив что их возражения не могут быть приняты во внимание, поскольку ни материальный закон (Налоговый кодекс РФ), ни процессуальный закон (АПК РФ) не предусматривают такого основания для отказа в возмещении НДС как возбуждение в отношении налогоплательщика уголовного дела. \r\n\u003C\/p\u003E\u003Cp\u003E\r\n Также суд констатировал, что переплата по НДС по состоянию на начало августа текущего года у компании составляет 58,3 млн руб., а данные о задолженности перед бюджетом отсутствуют. \r\n\u003C\/p\u003E\u003Cp\u003E\r\n Стоит отметить, что в середине августа 2012 года областное УМВД \u003Ca href=\u0022http:\/\/rugrad.eu\/news\/521998\/?sphrase_id=8081\u0022 \u003Eраспространило\u003C\/a\u003E пресс-релиз, в котором сообщалось, что полицейские управления по борьбе с экономическими преступлениями и противодействию коррупции совместно с сотрудниками УФСБ и УФНС выявили \u0026laquo;противоправную схему по незаконному возмещению НДС, связанную с экспортом янтаря из Калининградской области\u0026raquo;. По словам полицейских, в период с 2007 по 2010 годы \u0026laquo;злоумышленники, действуя в интересах двух ООО, зарегистрированных на подставных лиц\u0026raquo;, представили в налоговые органы комплект фиктивных документов, свидетельствующих об обработке янтаря-сырца и его дальнейшей реализации. В процессе перепродажи от первоначального покупателя до организации-экспортера цена на янтарь, якобы вследствие его обработки, возрастала \u0026laquo;на 300%\u0026raquo;. По \u0026laquo;искусственно завышенной\u0026raquo; цене янтарь реализовывался за границу, что позволило посредникам подать в налоговые органы заявления о возмещении в общей сложности 110 млн руб. НДС. \r\n\u003C\/p\u003E\u003Cp\u003E\r\n Сообщалось, что управление МВД блокировало выплату возмещения. При этом названия компаний не раскрывались.\u003C\/p\u003E","~DETAIL_TEXT":"\u003Cp\u003EСуд обязал калининградскую межрайонную инспекцию №9 Федеральной налоговой службы возместить ООО \u0026laquo;Геолит\u0026raquo; НДС в размере 29,1 млн руб. за 2-4 кварталы 2008 года. Согласно вынесенному судом решению, налоговая обязана направить в орган федерального казначейства поручение на возврат налога. \r\n\u003C\/p\u003E\u003Cp\u003E\r\n Как видно из решения суда, компания \u0026laquo;Геолит\u0026raquo; (согласно данным ЕГРЮЛ принадлежит Вячеславу Афонину) с 2006 года закупает в Калининградской области янтарь и перепродает его иностранцам. \r\n\u003C\/p\u003E\u003Cp\u003E\r\n В 2011 году межрайонная инспекция ФНС №9 отказала компании в возмещении НДС за три квартала 2008 года. \u0026laquo;Геолит\u0026raquo; подал в суд, выиграл дела, но налоговая отказалась возвращать деньги. Тогда компания повторно обратилась в суд. В суде представители налоговой заявили, что требование компании неправомерно, так как в ее отношении возбуждено уголовное дело по признакам преступления, предусмотренного статьями \u0026laquo;покушение на преступление\u0026raquo; и \u0026laquo;мошенничество\u0026raquo;. \u0026laquo;Инспекция полагает, что невозможность поворота исполнения судебного акта по данному делу (в случае завершения следствия и вынесения обвинительного приговора) является обстоятельством, исключающим удовлетворение заявленных обществом требований\u0026raquo;, - отмечается в решении суда. \r\n\u003C\/p\u003E\u003Cp\u003E\r\n Между тем суд отклонил доводы налоговиков, отметив что их возражения не могут быть приняты во внимание, поскольку ни материальный закон (Налоговый кодекс РФ), ни процессуальный закон (АПК РФ) не предусматривают такого основания для отказа в возмещении НДС как возбуждение в отношении налогоплательщика уголовного дела. \r\n\u003C\/p\u003E\u003Cp\u003E\r\n Также суд констатировал, что переплата по НДС по состоянию на начало августа текущего года у компании составляет 58,3 млн руб., а данные о задолженности перед бюджетом отсутствуют. \r\n\u003C\/p\u003E\u003Cp\u003E\r\n Стоит отметить, что в середине августа 2012 года областное УМВД \u003Ca href=\u0022http:\/\/rugrad.eu\/news\/521998\/?sphrase_id=8081\u0022 \u003Eраспространило\u003C\/a\u003E пресс-релиз, в котором сообщалось, что полицейские управления по борьбе с экономическими преступлениями и противодействию коррупции совместно с сотрудниками УФСБ и УФНС выявили \u0026laquo;противоправную схему по незаконному возмещению НДС, связанную с экспортом янтаря из Калининградской области\u0026raquo;. 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