Суд удовлетворил иск «Автотора» о признании незаконным решения налоговой почти на 130 млн руб.

Фото rugrad.eu

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","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"1355","~IBLOCK_SECTION_ID":"1355","DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Арбитражный суд Калининградской области удовлетворил икс структуры «Автотора» («А-ИНВЕСТМЕНТ ГРУПП», ранее носила название «Балтийские машиностроительные заводы» и являлась резидентом ОЭЗ) об отмене решения Межрайонной ИФНС России по крупнейшим налогоплательщикам по Калининградской области, вынесенного в 2014 году после 9-месячной проверки о доначислении налогов и пени на сумму порядка 130 млн руб.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Компания в 2012 году продала свои доли другой компании, связанной с ГК «Автотор», и воспользовалась правом на получение льгот по налогу на прибыль и имущество как резидент ОЭЗ.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Налоговая применила специфическую позицию по исчислению периода налоговых льгот, посчитав год регистрации резидента годом полного применения налоговых льгот, таким образом, сократив льготный период почти на год.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Сделка по продаже долей состоялась в 2012 году, когда, по мнению налоговой, «А-ИНВЕСТМЕНТ ГРУПП» должна была уже платить налог на прибыль (резидент был зарегистрирован в декабре 2006 года). 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RUGRAD.EU.\u003C\/i\u003E).\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Суд обращает внимание, что Федеральный закон №16-ФЗ установил\u0026nbsp;особый порядок уплаты налога на прибыль организаций и налога на имущество организаций резидентами Особой экономической зоны в Калининградской области, дополнил часть вторую НК РФ статьями 288.1 и\u0026nbsp;385.1\u0026nbsp;и определил, что названный закон регулирует отношения, возникающие в связи с созданием, функционированием, изменением и прекращением действия специального правового режима ОЭЗ в Калининградской области зоны с учётом геополитического положения Калининградской области в целях ускорения её социально-экономического развития. 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