Калининградский арбитраж: Чиновники не должны платить НДС фирмам на «упрощенке» в качестве «дополнительной прибыли»

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{"ID":"717780","~ID":"717780","TAGS":"арбитражный суд, елена талалас, ольга педченко, упрощенная система налогообложения, ндс, муниципальные контракты, александр зуев, мпк управление капитального строительства","~TAGS":"арбитражный суд, елена талалас, ольга педченко, упрощенная система налогообложения, ндс, муниципальные контракты, александр зуев, мпк управление капитального строительства","NAME":"Калининградский арбитраж: Чиновники не должны платить НДС фирмам на «упрощенке» в качестве «дополнительной прибыли»","~NAME":"Калининградский арбитраж: Чиновники не должны платить НДС фирмам на «упрощенке» в качестве «дополнительной прибыли»","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"1355","~IBLOCK_SECTION_ID":"1355","DETAIL_TEXT":"\r\n\u003Cp\u003EСудья Калининградского арбитражного суда Ольга Педченко вынесла решение, из которого следует, что компания на упрощенной системе налогообложения не имеет права требовать уплаты НДС (18% от \u0026laquo;твердой\u0026raquo; цены контракта), включенной в «твердую» сумму муниципального контракта, так как плательщиком НДС не является. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Ранее судья Калининградского арбитража Елена Талалас, известная тем, что вынесла неисполнимое решение по застройке на месте кафе «Сказка», приняла удобное для администрации Калининграда постановление, согласно которому компаниям на «упрощенке» должны выплачиваться дополнительные 18%, включенные в цену контракта в качестве НДС. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Судбя Педченко отказала компании «БАЛТДРЕНИНЖИНИРИНГ» во взыскании с администрации Калининграда дополнительно 1,4 млн руб. в качестве НДС по контракту, так как реально работ было выполнено на меньшую сумму, а платить НДС только по тому, что «твердая» цена контракта его включает администрация не обязана. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E «Довод истца, что взыскиваемая сумма является суммой НДС и должна быть оплачена заказчиком независимо от того, что общество не является плательщиком НДС, как прибыль победителя торгов вне зависимости от системы налогообложения общества, является необоснованным документально и судом не может быть принят во внимание. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Разница между ценой контракта на выполнение подрядных работ и стоимостью выполненных и оплаченных работ, которая фактически составляет сумму НДС, взысканию в пользу подрядчика не подлежит. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Цена в договоре подряда включает компенсацию издержек подрядчика и причитающееся ему вознаграждение. Подрядчик на момент заключения контракта и выполнения работ не является плательщиком НДС, то есть не намеревается компенсировать свои расходы по уплате НДС в бюджет за счет сумм ответчика, претендуя на возмещение стоимости работ с учетом НДС, получает неосновательное исполнение при отсутствии к этому законных оснований. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Таким образом, у подрядчика отсутствует право требовать сумму НДС, поскольку цена контракта должна включать в себя компенсацию издержек подрядчика и причитающееся ему вознаграждение», - говорится в решении судьи Педченко. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Напомним, что ранее комитет муниципального имущества и земельных ресурсов администрации подал в суд на управление капитального строительства по поводу обоснованности выплаты управлению НДС при покупке у него жилья, и выиграл, при том что управление не является плательщиком НДС. Соответствующее решение опубликовано на сайте арбитражного суда. Как видно из решения, в мае 2012 года комитет заключил с МКП «Управление капитального строительства» контракт на долевое участие в строительстве квартиры площадью 67 кв. м в доме на улице генерала Павлова для расселения «аварийщиков» за 2,8 млн руб. включая НДС (более 41 тыс. руб. за кв. м). \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В начале 2014 года выяснилось, что у Счетной палаты РФ появились вопросы к городским чиновникам. В частности аудиторы констатировали, что выплата НДС компаниям, которые не должны платить НДС является необоснованным завышением стоимости приобретаемого жилья. В общей сложности завышение по администрациям Калининграда и Зеленоградска составило 77,1 млн руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В свою очередь руководитель комитета муниципального имущества и земельных ресурсов администрации Александр Зуев заявлял, что имеет право платить повышенную цену за квартиры, закупая их у компаний на упрощенной системе налогообложения, не являющихся плательщиками НДС. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E «Если юридическое лицо является плательщиком НДС и заключает с муниципальными властями контракт, значит с тех денег, которые оно получит по контракту, оно обязано выплатить НДС. Если оно не является плательщиком НДС \u0026ndash; эти деньги являются его прибылью», – отмечал Александр Зуев. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Однако в апреле комитет Зуева подал иск в суд с требованием вернуть НДС, так как услуги застройщика при долевом строительстве НДС не облагаются с октября 2011 года. Впрочем, не исключено, что это было сделано лишь для того, чтобы решением суда подтвердить свою позицию. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Стоит отметить, что вынося решение по этому иску судья Елена Талалас ссылалась на письмо Министерства экономического развития Российской Федерации 2009 года, согласно которому контракт заключается по цене победителя конкурса вне зависимости от применения системы налогообложения у победителя. «Если победитель аукциона находится на упрощенной системе налогообложения, то заполнение графы \u0026quot;НДС не предусмотрен\u0026quot; не меняет условий контракта», – отмечается в решении суда. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Также заметим, что реализацией квартир, построенных МКП «Управление капитального строительства» занимается ООО \u0026quot;Маркет-Строй\u0026quot;, ранее принадлежавшее сыну председателя комитета архитектуры и строительства администрации Калининграда Сергея Мельникова.\u003C\/p\u003E\r\n ","~DETAIL_TEXT":"\r\n\u003Cp\u003EСудья Калининградского арбитражного суда Ольга Педченко вынесла решение, из которого следует, что компания на упрощенной системе налогообложения не имеет права требовать уплаты НДС (18% от \u0026laquo;твердой\u0026raquo; цены контракта), включенной в «твердую» сумму муниципального контракта, так как плательщиком НДС не является. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Ранее судья Калининградского арбитража Елена Талалас, известная тем, что вынесла неисполнимое решение по застройке на месте кафе «Сказка», приняла удобное для администрации Калининграда постановление, согласно которому компаниям на «упрощенке» должны выплачиваться дополнительные 18%, включенные в цену контракта в качестве НДС. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Судбя Педченко отказала компании «БАЛТДРЕНИНЖИНИРИНГ» во взыскании с администрации Калининграда дополнительно 1,4 млн руб. в качестве НДС по контракту, так как реально работ было выполнено на меньшую сумму, а платить НДС только по тому, что «твердая» цена контракта его включает администрация не обязана. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E «Довод истца, что взыскиваемая сумма является суммой НДС и должна быть оплачена заказчиком независимо от того, что общество не является плательщиком НДС, как прибыль победителя торгов вне зависимости от системы налогообложения общества, является необоснованным документально и судом не может быть принят во внимание. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Разница между ценой контракта на выполнение подрядных работ и стоимостью выполненных и оплаченных работ, которая фактически составляет сумму НДС, взысканию в пользу подрядчика не подлежит. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Цена в договоре подряда включает компенсацию издержек подрядчика и причитающееся ему вознаграждение. Подрядчик на момент заключения контракта и выполнения работ не является плательщиком НДС, то есть не намеревается компенсировать свои расходы по уплате НДС в бюджет за счет сумм ответчика, претендуя на возмещение стоимости работ с учетом НДС, получает неосновательное исполнение при отсутствии к этому законных оснований. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Таким образом, у подрядчика отсутствует право требовать сумму НДС, поскольку цена контракта должна включать в себя компенсацию издержек подрядчика и причитающееся ему вознаграждение», - говорится в решении судьи Педченко. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Напомним, что ранее комитет муниципального имущества и земельных ресурсов администрации подал в суд на управление капитального строительства по поводу обоснованности выплаты управлению НДС при покупке у него жилья, и выиграл, при том что управление не является плательщиком НДС. Соответствующее решение опубликовано на сайте арбитражного суда. Как видно из решения, в мае 2012 года комитет заключил с МКП «Управление капитального строительства» контракт на долевое участие в строительстве квартиры площадью 67 кв. м в доме на улице генерала Павлова для расселения «аварийщиков» за 2,8 млн руб. включая НДС (более 41 тыс. руб. за кв. м). \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В начале 2014 года выяснилось, что у Счетной палаты РФ появились вопросы к городским чиновникам. В частности аудиторы констатировали, что выплата НДС компаниям, которые не должны платить НДС является необоснованным завышением стоимости приобретаемого жилья. В общей сложности завышение по администрациям Калининграда и Зеленоградска составило 77,1 млн руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В свою очередь руководитель комитета муниципального имущества и земельных ресурсов администрации Александр Зуев заявлял, что имеет право платить повышенную цену за квартиры, закупая их у компаний на упрощенной системе налогообложения, не являющихся плательщиками НДС. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E «Если юридическое лицо является плательщиком НДС и заключает с муниципальными властями контракт, значит с тех денег, которые оно получит по контракту, оно обязано выплатить НДС. Если оно не является плательщиком НДС \u0026ndash; эти деньги являются его прибылью», – отмечал Александр Зуев. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Однако в апреле комитет Зуева подал иск в суд с требованием вернуть НДС, так как услуги застройщика при долевом строительстве НДС не облагаются с октября 2011 года. Впрочем, не исключено, что это было сделано лишь для того, чтобы решением суда подтвердить свою позицию. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Стоит отметить, что вынося решение по этому иску судья Елена Талалас ссылалась на письмо Министерства экономического развития Российской Федерации 2009 года, согласно которому контракт заключается по цене победителя конкурса вне зависимости от применения системы налогообложения у победителя. «Если победитель аукциона находится на упрощенной системе налогообложения, то заполнение графы \u0026quot;НДС не предусмотрен\u0026quot; не меняет условий контракта», – отмечается в решении суда. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Также заметим, что реализацией квартир, построенных МКП «Управление капитального строительства» занимается ООО \u0026quot;Маркет-Строй\u0026quot;, ранее принадлежавшее сыну председателя комитета архитектуры и строительства администрации Калининграда Сергея Мельникова.\u003C\/p\u003E\r\n 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