Лизинговая структура «Вестера» «отбила» у налоговой 9,3 млн руб.

Фото rugrad.eu

{"ID":"529857","~ID":"529857","TAGS":"сфера, налоговая, лизинг, вестер, суд","~TAGS":"сфера, налоговая, лизинг, вестер, суд","NAME":"Лизинговая структура «Вестера» «отбила» у налоговой 9,3 млн руб.","~NAME":"Лизинговая структура «Вестера» «отбила» у налоговой 9,3 млн руб.","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"1355","~IBLOCK_SECTION_ID":"1355","DETAIL_TEXT":"\u003Cp\u003EКалининградский арбитражный суд вынес решение обязать межрайонную инспекцию Федеральной налоговой службы №9 по городу Калининграду возвратить ООО \u0026laquo;Сфера\u0026raquo; из федерального бюджета налог на добавленную стоимость в размере 9,3 млн руб. за 2 и 3 кварталы 2010 года и 1 квартал 2011 года.\r\n\u003C\/p\u003E\u003Cp\u003E\r\nКак видно из материалов дела и пояснений сторон, ООО \u0026laquo;Сфера\u0026raquo; занимается приобретением торгового оборудования по договорам лизинга и предоставлением этого оборудования в лизинг и сублизинг. Являясь лизингополучателем с 2006 года на основании договоров лизинга, заключённых с ООО \u0026laquo;Ярославская лизинговая компания\u0026raquo;, \u0026laquo;Сфера\u0026raquo; уплачивала лизинговые платежи. Далее оборудование передавалось в лизинг ООО \u0026laquo;Урал Трейд\u0026raquo; и ООО \u0026laquo;Оренбург Трейд\u0026raquo;, часть оборудования просто хранилась.\r\n\u003C\/p\u003E\u003Cp\u003E\r\nНалоговая в суде заявила, что отказала компании в возмещении НДС по двум основаниям: во-первых, по мнению налоговиков, оборудование, предоставленное ООО \u0026laquo;Сфера\u0026raquo; на основании договоров лизинга, не было учтено на счетах бухгалтерского баланса, а во-вторых, большая часть оборудования в спорных налоговых периодах не использовалась, а просто находилась на хранении.\r\n\u003C\/p\u003E\u003Cp\u003E\r\n\u0026laquo;Доход от сублизинговых и лизинговых платежей отражён в бухгалтерском и налоговом учёте компании и включён в налогооблагаемую базу по налогу на добавленную стоимость в соответствующих налоговых периодах. Таким образом, представленными по делу доказательствами подтверждена связь спорных вычетов с деятельностью налогоплательщика, направленной на получение дохода от операций, признаваемых объектом обложения НДС; эти вычеты подтверждены соответствующими первичными документами - счетами-фактурами и регистрами бухгалтерского учёта. При таких обстоятельствах у налогового органа отсутствовали законные основания для отказа ООО \u0026laquo;Сфера\u0026raquo; в возмещении НДС\u0026raquo;, - констатировал суд.\r\n\u003C\/p\u003E\u003Cp\u003E\r\nСогласно ЕГРЮЛ, генеральным директором ООО \u0026laquo;Сфера\u0026raquo; является совладелец ГК \u0026laquo;Вестер\u0026raquo; Олег Болычев. Ранее он также являлся учредителем компании, но затем она была перерегистрирована на стороннее физлицо. ООО \u0026laquo;Сфера\u0026raquo; зарегистрирована по адресу ГК \u0026laquo;Вестер\u0026raquo; на Судостроительной, 75. \u003C\/p\u003E","~DETAIL_TEXT":"\u003Cp\u003EКалининградский арбитражный суд вынес решение обязать межрайонную инспекцию Федеральной налоговой службы №9 по городу Калининграду возвратить ООО \u0026laquo;Сфера\u0026raquo; из федерального бюджета налог на добавленную стоимость в размере 9,3 млн руб. за 2 и 3 кварталы 2010 года и 1 квартал 2011 года.\r\n\u003C\/p\u003E\u003Cp\u003E\r\nКак видно из материалов дела и пояснений сторон, ООО \u0026laquo;Сфера\u0026raquo; занимается приобретением торгового оборудования по договорам лизинга и предоставлением этого оборудования в лизинг и сублизинг. Являясь лизингополучателем с 2006 года на основании договоров лизинга, заключённых с ООО \u0026laquo;Ярославская лизинговая компания\u0026raquo;, \u0026laquo;Сфера\u0026raquo; уплачивала лизинговые платежи. Далее оборудование передавалось в лизинг ООО \u0026laquo;Урал Трейд\u0026raquo; и ООО \u0026laquo;Оренбург Трейд\u0026raquo;, часть оборудования просто хранилась.\r\n\u003C\/p\u003E\u003Cp\u003E\r\nНалоговая в суде заявила, что отказала компании в возмещении НДС по двум основаниям: во-первых, по мнению налоговиков, оборудование, предоставленное ООО \u0026laquo;Сфера\u0026raquo; на основании договоров лизинга, не было учтено на счетах бухгалтерского баланса, а во-вторых, большая часть оборудования в спорных налоговых периодах не использовалась, а просто находилась на хранении.\r\n\u003C\/p\u003E\u003Cp\u003E\r\n\u0026laquo;Доход от сублизинговых и лизинговых платежей отражён в бухгалтерском и налоговом учёте компании и включён в налогооблагаемую базу по налогу на добавленную стоимость в соответствующих налоговых периодах. Таким образом, представленными по делу доказательствами подтверждена связь спорных вычетов с деятельностью налогоплательщика, направленной на получение дохода от операций, признаваемых объектом обложения НДС; эти вычеты подтверждены соответствующими первичными документами - счетами-фактурами и регистрами бухгалтерского учёта. При таких обстоятельствах у налогового органа отсутствовали законные основания для отказа ООО \u0026laquo;Сфера\u0026raquo; в возмещении НДС\u0026raquo;, - констатировал суд.\r\n\u003C\/p\u003E\u003Cp\u003E\r\nСогласно ЕГРЮЛ, генеральным директором ООО \u0026laquo;Сфера\u0026raquo; является совладелец ГК \u0026laquo;Вестер\u0026raquo; Олег Болычев. Ранее он также являлся учредителем компании, но затем она была перерегистрирована на стороннее физлицо. ООО \u0026laquo;Сфера\u0026raquo; зарегистрирована по адресу ГК \u0026laquo;Вестер\u0026raquo; на Судостроительной, 75. \u003C\/p\u003E","DETAIL_TEXT_TYPE":"html","~DETAIL_TEXT_TYPE":"html","PREVIEW_TEXT":"По мнению суда, налоговая незаконно отказала компании в возмещении НДС.","~PREVIEW_TEXT":"По мнению суда, налоговая незаконно отказала компании в возмещении НДС.","PREVIEW_TEXT_TYPE":"text","~PREVIEW_TEXT_TYPE":"text","DETAIL_PICTURE":{"ID":"278609","TIMESTAMP_X":"31.01.2015 12:13:40","MODULE_ID":"iblock","HEIGHT":"150","WIDTH":"200","FILE_SIZE":"14953","CONTENT_TYPE":"image\/jpeg","SUBDIR":"iblock\/484\/48411ab0e93431011e116a6edd97f160","FILE_NAME":"aea497d77ae779d379b00edf59ba5a2e.JPG","ORIGINAL_NAME":"____________113.JPG","DESCRIPTION":"","HANDLER_ID":null,"EXTERNAL_ID":null,"VERSION_ORIGINAL_ID":null,"META":"","SRC":"\/upload\/iblock\/484\/48411ab0e93431011e116a6edd97f160\/aea497d77ae779d379b00edf59ba5a2e.JPG"},"~DETAIL_PICTURE":"278609","ACTIVE_FROM_X":"2012-09-25 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