Налоговой не удалось «прижать» ликеро-водочный завод, связанный с Константином Сусловым

Фото rugrad.eu

{"ID":"624804","~ID":"624804","TAGS":"константин суслов, производство, ФНС, калининград, арбитраж","~TAGS":"константин суслов, производство, ФНС, калининград, арбитраж","NAME":"Налоговой не удалось «прижать» ликеро-водочный завод, связанный с Константином Сусловым","~NAME":"Налоговой не удалось «прижать» ликеро-водочный завод, связанный с Константином Сусловым","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"1355","~IBLOCK_SECTION_ID":"1355","DETAIL_TEXT":"\r\n\u003Cp\u003EНалоговая проиграла второй суд с компаниями, близкими вице-премьеру областного правительства Константину Суслову. Напомним, в июле стало \u003Ca href=\u0022http:\/\/rugrad.eu\/news\/606100\/\u0022 \u003Eизвестно\u003C\/a\u003E, что калининградский арбитраж отменил решение межрайонной ИФНС России №9 по Калининграду о доначислении заводу \u0026laquo;Вест-Алко\u0026raquo; в Черняховске более 107 млн руб. налогов якобы за продажу неучтенной алкогольной продукции, в том числе через сеть \u0026laquo;Вестер\u0026raquo;. В данный момент продолжается рассмотрение апелляционной жалобы на соответствующее решение суда. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E На этот раз налоговой не удалось доказать оправданность доначисления налогов заводу \u0026laquo;Итар\u0026raquo;, расположенному на ул. Ялтинской, которым Константин Суслов владел до перехода в областное правительство. Сейчас владельцем завода является брат вице-премьера Александр Суслов. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Как установила налоговая, в 2009 году \u0026laquo;Итар\u0026raquo; продавал всю свою продукцию через компанию \u0026laquo;Эллегия\u0026raquo;. Также через нее торговали ООО \u0026laquo;Вест-Алко\u0026raquo; и московское ООО \u0026laquo;Трейд Мастер\u0026raquo;. Налоговикам не удалось найти \u0026laquo;Эллегию\u0026raquo; по месту регистрации на ул. Суворова. При выручке за 2009 год 362 млн руб. компания заплатила в бюджет всего 91 тыс. руб. в качестве НДС и 16,5 тыс. руб. налога на прибыль. Документы компания налоговикам не предоставила, ее руководителя найти не удалось. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Между тем налоговая установила, что в 2009 году \u0026laquo;Эллегия\u0026raquo; по документам приобрела у \u0026laquo;Трейд-Мастера\u0026raquo; 88,3% всей закупленной водки. При этом ИФНС России № 24 по Москве охарактеризовала данную компанию калининградским коллегам как \u0026laquo;похожую на фирму-однодневку\u0026raquo;. Более того, как установила налоговая, РЖД в 2009 году не перевозила продукцию \u0026laquo;Вест-Алко\u0026raquo;,\u0026laquo;Элегия\u0026raquo; и \u0026laquo;Трейд Мастер\u0026raquo;, и средства в оплату алкоголя компаниями друг другу не переводились. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Кроме того налоговая инспекция установила, что остаток нереализованной водки производства \u0026laquo;Итара\u0026raquo; по состоянию на апрель 2009 года на складах \u0026laquo;Элегии\u0026raquo; составлял 14 953 литра. Во 2-4 кварталах \u0026laquo;Итар\u0026raquo; продал \u0026laquo;Элегии\u0026raquo; 89 034 литров. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u0026laquo;Таким образом, количество водки, изготовителем которой являлось ООО \u0026laquo;Итар\u0026raquo;, и которое могло реализовать ООО \u0026laquo;Элегия\u0026raquo; в 2-4 кварталах 2009 года, не могло превышать 103 987 литров. Однако проверкой было установлено, что фактический объем водки производства ООО \u0026laquo;Итар\u0026raquo;, приобретенный покупателями у ООО \u0026laquo;Элегия\u0026raquo; в этом же периоде, составляет 148 959 литров, что подтверждается документами, представленными покупателями по требованию инспекции\u0026raquo;, - говорится в решении суда. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Также налоговые органы насторожил низкий объем производства предприятия. Предприятие могло производить 4,8 млн литров водки. Фактически же было произведено всего 2,3 млн литров водки. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E В итоге инспекция сделала вывод о совершении \u0026laquo;Итаром\u0026raquo; и \u0026laquo;Элегией\u0026raquo; согласованных действий, направленных на занижение данных о фактических объемах производства и реализации алкогольной продукции с целью получения заявителем необоснованной налоговой выгоды (в виде занижения доходов от реализации и, соответственно, занижения налога на прибыль, НДС и акциза). \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u0026laquo;В связи с тем, что завышенный объем алкогольной продукции установлен только в количественном выражении, при расчете дохода по установленному завышенному объему реализованной водки использована минимальная цена за стандартную бутылку емкостью 0,5 литра, по которой ООО \u0026laquo;ИТАР\u0026raquo; осуществляло реализацию произведенной алкогольной продукции в 2009 году в адрес \u0026laquo;Элегии\u0026raquo;. Минимальная отпускная цена 1 бутылки водки емкостью 0,5л. в 2009 году составляла 96,61 рублей. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E С учётом указанных обстоятельств размер занижения доходов в 2009 году составил по расчёту Инспекции 8,7 млн руб. После рассмотрения возражений на акт сумма заниженного дохода уменьшена до 5,3 млн руб.\u0026raquo;, - говорится в решении суда. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E В итоге суд констатировал, что выводы налоговой о занижении налогоплательщиком объёмов произведенной и реализованной водки сделаны на основании предположений, не подтверждённых соответствующими доказательствами, что свидетельствует о незаконности доначисления оспариваемых сумм налога на прибыль, НДС и акциза.\u003C\/p\u003E\r\n","~DETAIL_TEXT":"\r\n\u003Cp\u003EНалоговая проиграла второй суд с компаниями, близкими вице-премьеру областного правительства Константину Суслову. Напомним, в июле стало \u003Ca href=\u0022http:\/\/rugrad.eu\/news\/606100\/\u0022 \u003Eизвестно\u003C\/a\u003E, что калининградский арбитраж отменил решение межрайонной ИФНС России №9 по Калининграду о доначислении заводу \u0026laquo;Вест-Алко\u0026raquo; в Черняховске более 107 млн руб. налогов якобы за продажу неучтенной алкогольной продукции, в том числе через сеть \u0026laquo;Вестер\u0026raquo;. В данный момент продолжается рассмотрение апелляционной жалобы на соответствующее решение суда. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E На этот раз налоговой не удалось доказать оправданность доначисления налогов заводу \u0026laquo;Итар\u0026raquo;, расположенному на ул. Ялтинской, которым Константин Суслов владел до перехода в областное правительство. Сейчас владельцем завода является брат вице-премьера Александр Суслов. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Как установила налоговая, в 2009 году \u0026laquo;Итар\u0026raquo; продавал всю свою продукцию через компанию \u0026laquo;Эллегия\u0026raquo;. Также через нее торговали ООО \u0026laquo;Вест-Алко\u0026raquo; и московское ООО \u0026laquo;Трейд Мастер\u0026raquo;. Налоговикам не удалось найти \u0026laquo;Эллегию\u0026raquo; по месту регистрации на ул. Суворова. При выручке за 2009 год 362 млн руб. компания заплатила в бюджет всего 91 тыс. руб. в качестве НДС и 16,5 тыс. руб. налога на прибыль. Документы компания налоговикам не предоставила, ее руководителя найти не удалось. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Между тем налоговая установила, что в 2009 году \u0026laquo;Эллегия\u0026raquo; по документам приобрела у \u0026laquo;Трейд-Мастера\u0026raquo; 88,3% всей закупленной водки. При этом ИФНС России № 24 по Москве охарактеризовала данную компанию калининградским коллегам как \u0026laquo;похожую на фирму-однодневку\u0026raquo;. Более того, как установила налоговая, РЖД в 2009 году не перевозила продукцию \u0026laquo;Вест-Алко\u0026raquo;,\u0026laquo;Элегия\u0026raquo; и \u0026laquo;Трейд Мастер\u0026raquo;, и средства в оплату алкоголя компаниями друг другу не переводились. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Кроме того налоговая инспекция установила, что остаток нереализованной водки производства \u0026laquo;Итара\u0026raquo; по состоянию на апрель 2009 года на складах \u0026laquo;Элегии\u0026raquo; составлял 14 953 литра. Во 2-4 кварталах \u0026laquo;Итар\u0026raquo; продал \u0026laquo;Элегии\u0026raquo; 89 034 литров. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u0026laquo;Таким образом, количество водки, изготовителем которой являлось ООО \u0026laquo;Итар\u0026raquo;, и которое могло реализовать ООО \u0026laquo;Элегия\u0026raquo; в 2-4 кварталах 2009 года, не могло превышать 103 987 литров. Однако проверкой было установлено, что фактический объем водки производства ООО \u0026laquo;Итар\u0026raquo;, приобретенный покупателями у ООО \u0026laquo;Элегия\u0026raquo; в этом же периоде, составляет 148 959 литров, что подтверждается документами, представленными покупателями по требованию инспекции\u0026raquo;, - говорится в решении суда. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Также налоговые органы насторожил низкий объем производства предприятия. Предприятие могло производить 4,8 млн литров водки. Фактически же было произведено всего 2,3 млн литров водки. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E В итоге инспекция сделала вывод о совершении \u0026laquo;Итаром\u0026raquo; и \u0026laquo;Элегией\u0026raquo; согласованных действий, направленных на занижение данных о фактических объемах производства и реализации алкогольной продукции с целью получения заявителем необоснованной налоговой выгоды (в виде занижения доходов от реализации и, соответственно, занижения налога на прибыль, НДС и акциза). \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u0026laquo;В связи с тем, что завышенный объем алкогольной продукции установлен только в количественном выражении, при расчете дохода по установленному завышенному объему реализованной водки использована минимальная цена за стандартную бутылку емкостью 0,5 литра, по которой ООО \u0026laquo;ИТАР\u0026raquo; осуществляло реализацию произведенной алкогольной продукции в 2009 году в адрес \u0026laquo;Элегии\u0026raquo;. Минимальная отпускная цена 1 бутылки водки емкостью 0,5л. в 2009 году составляла 96,61 рублей. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E С учётом указанных обстоятельств размер занижения доходов в 2009 году составил по расчёту Инспекции 8,7 млн руб. После рассмотрения возражений на акт сумма заниженного дохода уменьшена до 5,3 млн руб.\u0026raquo;, - говорится в решении суда. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E В итоге суд констатировал, что выводы налоговой о занижении налогоплательщиком объёмов произведенной и реализованной водки сделаны на основании предположений, не подтверждённых соответствующими доказательствами, что свидетельствует о незаконности доначисления оспариваемых сумм налога на прибыль, НДС и акциза.\u003C\/p\u003E\r\n","DETAIL_TEXT_TYPE":"html","~DETAIL_TEXT_TYPE":"html","PREVIEW_TEXT":"Это уже вторая попытка налоговой доначислить налог ликеро-водочным заводам, близким вице-премьеру.","~PREVIEW_TEXT":"Это уже вторая попытка налоговой доначислить налог ликеро-водочным заводам, близким вице-премьеру.","PREVIEW_TEXT_TYPE":"text","~PREVIEW_TEXT_TYPE":"text","DETAIL_PICTURE":{"ID":"337060","TIMESTAMP_X":"01.02.2015 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