Таможне не удалось засудить КТПП за выдачу якобы «липовых» сертификатов

Фото rugrad.eu

{"ID":"567490","~ID":"567490","TAGS":"КТПП, таможня, суд, сертификат","~TAGS":"КТПП, таможня, суд, сертификат","NAME":"Таможне не удалось засудить КТПП за выдачу якобы «липовых» сертификатов","~NAME":"Таможне не удалось засудить КТПП за выдачу якобы «липовых» сертификатов","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"1355","~IBLOCK_SECTION_ID":"1355","DETAIL_TEXT":"\r\n\u003Cp\u003EКалининградский арбитражный суд вынес определение от отказе в рассмотрении иска Калининградской областной таможни к КТПП о незаконной выдаче сертификатов происхождения товаров на 39 партий коньяка, произведенного ООО \u0026laquo;Калининградский винодельческий завод\u0026raquo;. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Как видно из определения суда, завершив в марте 2012 года камеральную проверку деятельности КТПП, таможня пришла к выводу, что с 28 ноября 2009 года по 2 июня 2010 года палата незаконно выдавала сертификаты, позволяющие ООО «Калининградский винодельческий завод» уклоняться от уплаты таможенных пошлин, так как товары компании не соответствовали критериям достаточности переработки на территории области. Летом 2012 таможня обратилась в суд. КТПП в суде заявила, что иск не может быть рассмотрен, так как у таможни нет права оспаривать в суде правомерность выдачи сертификатов происхождения товара, выдаваемых торгово-промышленной палаты. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Суд в свою очередь констатировал, что напрямую право на предъявление в суд иска о признании недействительными сертификатов происхождения товаров в ОЭЗ в Калининградской области за таможенными органами действительно не закреплено, однако к такому выводу можно прийти, анализируя законодательство: КТПП является организацией, осуществляющей публичные полномочия, действия которой могут быть оспорены в судебном порядке; таможенный орган вправе самостоятельно проводить проверку правильности обоснованности выдачи КТПП сертификатов и в случае выявления несоответствий обращаться в суд. На этом основании доводы палаты были отклонены. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Однако при дальнейшем обсуждении обоснованности иска в суде Калининградскую торгово-промышленную палату «спас» нашумевший ФЗ-409, который неожиданно для регионального бизнес-сообщества был принят в декабре 2011 и вступил в силу в январе 2012 года. Согласно этому закону в закон об ОЭЗ в Калининградской области были внесены поправки, согласно которым если таможня обнаруживает нарушения в работе КТПП по выдаче сертификатов, то она должна сначала попытаться урегулировать разногласия в досудебном порядке, то есть дать шанс КТПП добровольно аннулировать выданные сертификаты. Несмотря на то, что поправки вступили в силу в начале года, а нарушения были выявлены в марте, досудебный порядок соблюден не был: таможенники сразу обратились в суд. При этом и таможня, и КТПП в ходе спора заявили, что физически не могли ничего урегулировать в досудебном порядке, так как сам этот порядок еще не разработан. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E «Неисполнение органами государственной власти и иными уполномоченными органами возложенных на них законом обязанностей не является основанием для неисполнения требований закона», - констатировал суд, решив, что фактически таможенники досудебный порядок урегулирования спора все-таки не соблюли, а значит, и в суд обращаться рановато. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Также суд отметил, что таможня не проверила у ООО «Калининградский винодельческий завод» наличие ряда издержек, которые бы могли увеличить долю «добавленной стоимости» в товаре, сделав тем самым выдачу сертификатов в понимании таможни обоснованной. Проведение таких расчетов своими силами суд посчитал возложением на него несвойственных функций. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Отдельно стоит отметить, что в определении не отражается непосредственный ущерб, который могли нанести незаконные, по мнению таможни, действия КТПП федеральному бюджету. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Также отметим, что Калининградская областная таможня уже обратилась с апелляционной жалобой на вынесенное определение.\u003C\/p\u003E\r\n","~DETAIL_TEXT":"\r\n\u003Cp\u003EКалининградский арбитражный суд вынес определение от отказе в рассмотрении иска Калининградской областной таможни к КТПП о незаконной выдаче сертификатов происхождения товаров на 39 партий коньяка, произведенного ООО \u0026laquo;Калининградский винодельческий завод\u0026raquo;. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Как видно из определения суда, завершив в марте 2012 года камеральную проверку деятельности КТПП, таможня пришла к выводу, что с 28 ноября 2009 года по 2 июня 2010 года палата незаконно выдавала сертификаты, позволяющие ООО «Калининградский винодельческий завод» уклоняться от уплаты таможенных пошлин, так как товары компании не соответствовали критериям достаточности переработки на территории области. Летом 2012 таможня обратилась в суд. КТПП в суде заявила, что иск не может быть рассмотрен, так как у таможни нет права оспаривать в суде правомерность выдачи сертификатов происхождения товара, выдаваемых торгово-промышленной палаты. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Суд в свою очередь констатировал, что напрямую право на предъявление в суд иска о признании недействительными сертификатов происхождения товаров в ОЭЗ в Калининградской области за таможенными органами действительно не закреплено, однако к такому выводу можно прийти, анализируя законодательство: КТПП является организацией, осуществляющей публичные полномочия, действия которой могут быть оспорены в судебном порядке; таможенный орган вправе самостоятельно проводить проверку правильности обоснованности выдачи КТПП сертификатов и в случае выявления несоответствий обращаться в суд. На этом основании доводы палаты были отклонены. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Однако при дальнейшем обсуждении обоснованности иска в суде Калининградскую торгово-промышленную палату «спас» нашумевший ФЗ-409, который неожиданно для регионального бизнес-сообщества был принят в декабре 2011 и вступил в силу в январе 2012 года. Согласно этому закону в закон об ОЭЗ в Калининградской области были внесены поправки, согласно которым если таможня обнаруживает нарушения в работе КТПП по выдаче сертификатов, то она должна сначала попытаться урегулировать разногласия в досудебном порядке, то есть дать шанс КТПП добровольно аннулировать выданные сертификаты. Несмотря на то, что поправки вступили в силу в начале года, а нарушения были выявлены в марте, досудебный порядок соблюден не был: таможенники сразу обратились в суд. При этом и таможня, и КТПП в ходе спора заявили, что физически не могли ничего урегулировать в досудебном порядке, так как сам этот порядок еще не разработан. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E «Неисполнение органами государственной власти и иными уполномоченными органами возложенных на них законом обязанностей не является основанием для неисполнения требований закона», - констатировал суд, решив, что фактически таможенники досудебный порядок урегулирования спора все-таки не соблюли, а значит, и в суд обращаться рановато. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Также суд отметил, что таможня не проверила у ООО «Калининградский винодельческий завод» наличие ряда издержек, которые бы могли увеличить долю «добавленной стоимости» в товаре, сделав тем самым выдачу сертификатов в понимании таможни обоснованной. 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