Арбитражный суд Северо-Западного округа встал на сторону налоговой в споре о понятии «календарный год»

Фото rugrad.eu

{"ID":"754403","~ID":"754403","TAGS":"Арбитражный суд Северо-Западного округа, налоговая, Содружество–Соя, календарный год, ОЭЗ, Александр Шендерюк-Жидков","~TAGS":"Арбитражный суд Северо-Западного округа, налоговая, Содружество–Соя, календарный год, ОЭЗ, Александр Шендерюк-Жидков","NAME":"Арбитражный суд Северо-Западного округа встал на сторону налоговой в споре о понятии «календарный год»","~NAME":"Арбитражный суд Северо-Западного округа встал на сторону налоговой в споре о понятии «календарный год»","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"1355","~IBLOCK_SECTION_ID":"1355","DETAIL_TEXT":"\u003Cp\u003EАрбитражный суд Северо-Западного округа отклонил жалобу компании \u0026laquo;Содружество\u0026ndash;Соя\u0026raquo; на \u003Ca href=\u0022http:\/\/www.руград.рф\/news\/722814\/\u0022 \u003Eрешение\u003C\/a\u003E Тринадцатого арбитражного апелляционного суда Санкт-Петербурга, поддержавшего налоговую в доначислении компании 120 млн руб. в качестве налогов, пени и штрафов. Об этом RUGRAD.EU сообщил финансовый директор \u0026laquo;Содружество\u0026ndash;Соя\u0026raquo; Александр Шендерюк-Жидков. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Речь идет о споре компании \u0026laquo;Содружество\u0026ndash;Соя\u0026raquo; и Межрайонной инспекции Федеральной налоговой службы по крупнейшим налогоплательщикам по Калининградской области. Суд первой инстанции, калининградский арбитраж, счел, что льготный период, когда предприятия-резиденты Калининградской ОЭЗ полностью освобождаются от уплаты по налогу на прибыль, должен исчисляться с 1 января года, следующего за годом регистрации резидента. Налоговая же считала год регистрации как полный год освобождения от налогов. Таким образом, если компания была зарегистрирована, например, в декабре, она теряла целый год льготного периода. Если же регистрация проходила в январе, то компания могла пользоваться льготами почти все 6 лет. При этом компании не настаивали на увеличении льготного периода (за счет исчисления льготного периода с последующего года) \u0026ndash; они требовали просто воспользоваться налоговыми льготами в течение полных 6 лет, как установлено законом об ОЭЗ в Калининградской области. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u0026laquo;Содружество\u0026ndash;Соя\u0026raquo; не единственная компания, которая судится с налоговой по поводу некорректного применения налоговиками понятия \u0026laquo;календарный год\u0026raquo;. В частности, свои претензии уже предъявили резиденты ОЭЗ \u0026laquo;Технобалт\u0026raquo; (владеет производственными мощностями \u0026laquo;Телебалта\u0026raquo;) и \u0026laquo;Юнайтед гейминг индастрис\u0026raquo;. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E По оценкам экспертов, общая сумма налогов, которую налоговая, по мнению предпринимателей, незаконно требует в качестве уплаты калининградскими резидентами, составляет порядка 600 млн руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Стоит отметить, что вчера Правительство РФ внесло в Госдуму \u003Ca href=\u0022http:\/\/tass.ru\/ekonomika\/1806096 \u0022 \u003Eзаконопроект\u003C\/a\u003E, уточняющий период льготного периода по налогу на прибыль. Согласно тексту законопроекта, налоговые органы должны считать первым годом льготного периода год, следующий за годом регистрации резидента, то есть именно так, как счел суд первой инстанции в споре \u0026laquo;Содружества\u0026ndash;Сои\u0026raquo; и налоговой. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Как уточняется на сайте Правительства РФ, \u0026laquo;поправки распространяются как на новые компании, так и на действующих резидентов, которые вкладывают деньги в экономику региона\u0026raquo;. Таким образом, если инициатива пройдет, правительство Калининградской области должно будет вернуть резидентам несколько сотен миллионов рублей, перечисленных в региональную казну по решению налоговых органов.\u003C\/p\u003E\r\n ","~DETAIL_TEXT":"\u003Cp\u003EАрбитражный суд Северо-Западного округа отклонил жалобу компании \u0026laquo;Содружество\u0026ndash;Соя\u0026raquo; на \u003Ca href=\u0022http:\/\/www.руград.рф\/news\/722814\/\u0022 \u003Eрешение\u003C\/a\u003E Тринадцатого арбитражного апелляционного суда Санкт-Петербурга, поддержавшего налоговую в доначислении компании 120 млн руб. в качестве налогов, пени и штрафов. Об этом RUGRAD.EU сообщил финансовый директор \u0026laquo;Содружество\u0026ndash;Соя\u0026raquo; Александр Шендерюк-Жидков. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Речь идет о споре компании \u0026laquo;Содружество\u0026ndash;Соя\u0026raquo; и Межрайонной инспекции Федеральной налоговой службы по крупнейшим налогоплательщикам по Калининградской области. Суд первой инстанции, калининградский арбитраж, счел, что льготный период, когда предприятия-резиденты Калининградской ОЭЗ полностью освобождаются от уплаты по налогу на прибыль, должен исчисляться с 1 января года, следующего за годом регистрации резидента. Налоговая же считала год регистрации как полный год освобождения от налогов. Таким образом, если компания была зарегистрирована, например, в декабре, она теряла целый год льготного периода. Если же регистрация проходила в январе, то компания могла пользоваться льготами почти все 6 лет. При этом компании не настаивали на увеличении льготного периода (за счет исчисления льготного периода с последующего года) \u0026ndash; они требовали просто воспользоваться налоговыми льготами в течение полных 6 лет, как установлено законом об ОЭЗ в Калининградской области. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u0026laquo;Содружество\u0026ndash;Соя\u0026raquo; не единственная компания, которая судится с налоговой по поводу некорректного применения налоговиками понятия \u0026laquo;календарный год\u0026raquo;. В частности, свои претензии уже предъявили резиденты ОЭЗ \u0026laquo;Технобалт\u0026raquo; (владеет производственными мощностями \u0026laquo;Телебалта\u0026raquo;) и \u0026laquo;Юнайтед гейминг индастрис\u0026raquo;. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E По оценкам экспертов, общая сумма налогов, которую налоговая, по мнению предпринимателей, незаконно требует в качестве уплаты калининградскими резидентами, составляет порядка 600 млн руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Стоит отметить, что вчера Правительство РФ внесло в Госдуму \u003Ca href=\u0022http:\/\/tass.ru\/ekonomika\/1806096 \u0022 \u003Eзаконопроект\u003C\/a\u003E, уточняющий период льготного периода по налогу на прибыль. 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