Налоговикам не удалось взыскать с экс-руководителя ЗАО «Международный аэропорт «Калининград» 128 млн руб.

Фото rugrad.eu

{"ID":"906220","~ID":"906220","TAGS":"борис корнилов, ФНС, налоговая, международный аэропорт, кд авиа, иск","~TAGS":"борис корнилов, ФНС, налоговая, международный аэропорт, кд авиа, иск","NAME":"Налоговикам не удалось взыскать с экс-руководителя ЗАО «Международный аэропорт «Калининград» 128 млн руб.","~NAME":"Налоговикам не удалось взыскать с экс-руководителя ЗАО «Международный аэропорт «Калининград» 128 млн руб.","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 Управление Федеральной налоговой службы по Калининградской области не добилось привлечения к субсидиарной ответственности бывшего генерального директора ЗАО «Международный аэропорт «Калининград» Бориса Корнилова в размере 128 млн руб. в рамках конкурсного производства компании. Суд первой инстанции отказал в удовлетворении этого требования, его решение подтвердили апелляционная и кассационные инстанции.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Представители управления ФНС, говоря об указанной сумме непогашенных требований кредиторов, ссылались на то, что экс-руководитель компании не исполнил обязанность по передаче конкурсному управляющему документации и материальных ценностей, а в рамках конкурсного производства было выявлено значительно меньше имущества, чем числилось по данным бухгалтерской отчетности. Из-за отсутствия документов управляющий и кредиторы не смогли получить получить полную информацию о деятельности должника. Также не удалось в полном объеме сформировать конкурсную массу и направить ее на погашение требований кредиторов.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t По определению Арбитражного суда Калининградской области, непредоставление бухгалтерских документов при отсутствии уклонения не образовало состав нарушения, влекущего субсидиарную ответственность руководителя «Международный аэропорт «Калининград». Кроме того, в ходе разбирательств выяснилось, что Борис Корнилов на момент конкурсного производства не являлся субъектом обязанности по предоставлению документов — он был уволен до введения процедуры 4 июня 2010 года.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t В материалах дела также отсутствовало подтверждение того, что «Международный аэропорт «Калининград» располагал первичными документами, подтверждающими обоснованность задолженности, на которую указывало УФНС. Так, например, значительная часть документов была изъята в 2010 году в ходе расследования по уголовному делу (документы о дебиторской задолженности контрагента ОАО «КД авиа). Те бумаги, что имелись у должника, были переданы управляющему. Пытаясь оспорить решения судов в кассационной инстанции, представители налоговой службы отмечали, что это не так. УФНС просило исследовать факт передачи Борисом Корниловым бухгалтерской документации новому руководителю. Однако, как выяснилось в суде, сдача ЗАО «Международный аэропорт «Калининград» в 2011 году отчетности, подписанной другим директором, свидетельствует о наличии документов. Управление налоговой службы не смогло доказать, что до этого экс-руководитель компании ненадлежащим образом исполнял свои обязанности по ведению бухгалтерского учета.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\u003C\/p\u003E","~DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Управление Федеральной налоговой службы по Калининградской области не добилось привлечения к субсидиарной ответственности бывшего генерального директора ЗАО «Международный аэропорт «Калининград» Бориса Корнилова в размере 128 млн руб. в рамках конкурсного производства компании. Суд первой инстанции отказал в удовлетворении этого требования, его решение подтвердили апелляционная и кассационные инстанции.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Представители управления ФНС, говоря об указанной сумме непогашенных требований кредиторов, ссылались на то, что экс-руководитель компании не исполнил обязанность по передаче конкурсному управляющему документации и материальных ценностей, а в рамках конкурсного производства было выявлено значительно меньше имущества, чем числилось по данным бухгалтерской отчетности. Из-за отсутствия документов управляющий и кредиторы не смогли получить получить полную информацию о деятельности должника. Также не удалось в полном объеме сформировать конкурсную массу и направить ее на погашение требований кредиторов.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t По определению Арбитражного суда Калининградской области, непредоставление бухгалтерских документов при отсутствии уклонения не образовало состав нарушения, влекущего субсидиарную ответственность руководителя «Международный аэропорт «Калининград». Кроме того, в ходе разбирательств выяснилось, что Борис Корнилов на момент конкурсного производства не являлся субъектом обязанности по предоставлению документов — он был уволен до введения процедуры 4 июня 2010 года.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t В материалах дела также отсутствовало подтверждение того, что «Международный аэропорт «Калининград» располагал первичными документами, подтверждающими обоснованность задолженности, на которую указывало УФНС. Так, например, значительная часть документов была изъята в 2010 году в ходе расследования по уголовному делу (документы о дебиторской задолженности контрагента ОАО «КД авиа). Те бумаги, что имелись у должника, были переданы управляющему. Пытаясь оспорить решения судов в кассационной инстанции, представители налоговой службы отмечали, что это не так. УФНС просило исследовать факт передачи Борисом Корниловым бухгалтерской документации новому руководителю. Однако, как выяснилось в суде, сдача ЗАО «Международный аэропорт «Калининград» в 2011 году отчетности, подписанной другим директором, свидетельствует о наличии документов. 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