Мебельщикам удалось отбиться от претензий налоговой на 110 млн руб.

Фото из архива rugrad.eu

{"ID":"968967","~ID":"968967","TAGS":"мебель стиль, лазурит, налоговая, мебельные решения, проксима, никита соколов, александр косыгин, арбитражный суд, дмитрий широченко","~TAGS":"мебель стиль, лазурит, налоговая, мебельные решения, проксима, никита соколов, александр косыгин, арбитражный суд, дмитрий широченко","NAME":"Мебельщикам удалось отбиться от претензий налоговой на 110 млн руб.","~NAME":"Мебельщикам удалось отбиться от претензий налоговой на 110 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 Арбитражный суд Калининградской области вынес повторное решение в споре налоговых органов с группой компаний, в которую входит ТД «Лазурит». Данный спор продолжается с 2014 года, когда налоговики доначислили под Новый год 31 декабря почти 190 млн руб. налогов.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Изначально судья калининградского арбитража Дмитрий Широченко полностью отменил решение налоговой. Апелляция, в свою очередь, полностью отменила его резолюцию, признав действия налоговой абсолютно законными. Кассация в итоге отменила оба приговора и отправила дело на новое рассмотрение. В итоге судья Широченко принял половинчатое решение — отменив решение примерно на половину суммы.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Суть спора сводилась к тому, что в Калининградской области работали два юрлица, производящих мебель: «Мебельные решения» и «Мебель Стиль» (что характерно, обе принадлежали обществам инвалидов, освобождающимся от НДС); полученная от них мебель по договору комиссии передавалась компании «Карго Профи» (являлась малым предприятием на «упрощенке»), которая перепродавала мебель субкомиссионеру — Торговый дом «Лазурит».\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Как видно из решения суда, в проверяемом периоде ТД «Лазурит» перечислил посреднику «Карго Профи» за мебель 1,15 млрд руб. При этом реально до производителей мебели дошел 1 млрд руб., что всего на 52 млн руб меньше, чем предполагалось.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Однако у налоговой был свой взгляд на проблему. Группа компаний отклонилась от своих планов, и в спорном периоде «Мебельные решения» получили 101 млн руб. вместо 1 млрд руб., а «Мебель стиль» получил почти 700 млн руб., притом что должен был получить всего 50 млн руб.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Налоговики посчитали, что посредник «Карго Профи» в результате внезапного решения о ликвидации «Мебельных решений» в середине 2011 года заработал 901 млн руб., с которых должен быть уплачен налог на прибыль и НДС\u0026nbsp;ввиду того, что предприятие с такими оборотами не может применять «упрощенку» (лимит по ней 60 млн руб. в год).\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Однако, как установил суд, по итогам первого квартала деньги, не перечисленные в первом квартале, были учтены «Мебельными решениями» как выручка в размере 464 млн руб. и с них были уплачены налоги в бюджет. Причем налоговые органы это подтвердили в ходе выездной проверки.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t А вот во втором квартале действительно были нарушения. Компания подала декларацию в ведомство с расчетами налогов через 7 часов после заявления о ликвидации. Документ в итоге не был принят, и, соответственно, доходы не могли быть признаны.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Здесь, по мнению судьи Широченко, налоговые органы имели все основания доначислить налог на прибыль посреднику по незадекларированным доходам производителя. Поэтому сумма 436 млн руб., оставшихся в распоряжении посредника после ликвидации производителя, может быть признана внереализационным доходом и обложена налогом на прибыль.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Сложно однозначно утверждать, является ли указанная группа компаний частью структур, работающих под брендом «Лазурит» (данных о ТД «Лазурит», позволяющих однозначно его идентифицировать, нет). Однако, согласно ЕГРЮЛ, ранее те самые «Мебельные решения» ТД «Лазурит» были зарегистрированы по одному и тому же адресу в Светлогорске. При этом конечным бенефициаром ТД «Лазурит» является один из топ-менеджеров «Лазурита».\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Мебельные решения» и «Мебель стиль», у которых посредник выкупал мебель для ТД «Лазурит», также связаны. У компании-клона «Мебельных решений», учрежденной той же инвалидной организацией и по тому адресу, что и «Решения», фигурировавшие в расследовании налоговой, был тот же руководитель, что и у «Мебель стиля».\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Интересно, что в 2015 году «Мебель стиль», формально принадлежащий инвалидной организации «Проксима», задекларировал беспрецедентную для калининградской мебельной промышленности выручку — 9,3 млрд руб. \u0026nbsp;\r\n\u003C\/p\u003E","~DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Арбитражный суд Калининградской области вынес повторное решение в споре налоговых органов с группой компаний, в которую входит ТД «Лазурит». Данный спор продолжается с 2014 года, когда налоговики доначислили под Новый год 31 декабря почти 190 млн руб. налогов.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Изначально судья калининградского арбитража Дмитрий Широченко полностью отменил решение налоговой. Апелляция, в свою очередь, полностью отменила его резолюцию, признав действия налоговой абсолютно законными. Кассация в итоге отменила оба приговора и отправила дело на новое рассмотрение. В итоге судья Широченко принял половинчатое решение — отменив решение примерно на половину суммы.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Суть спора сводилась к тому, что в Калининградской области работали два юрлица, производящих мебель: «Мебельные решения» и «Мебель Стиль» (что характерно, обе принадлежали обществам инвалидов, освобождающимся от НДС); полученная от них мебель по договору комиссии передавалась компании «Карго Профи» (являлась малым предприятием на «упрощенке»), которая перепродавала мебель субкомиссионеру — Торговый дом «Лазурит».\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Как видно из решения суда, в проверяемом периоде ТД «Лазурит» перечислил посреднику «Карго Профи» за мебель 1,15 млрд руб. При этом реально до производителей мебели дошел 1 млрд руб., что всего на 52 млн руб меньше, чем предполагалось.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Однако у налоговой был свой взгляд на проблему. Группа компаний отклонилась от своих планов, и в спорном периоде «Мебельные решения» получили 101 млн руб. вместо 1 млрд руб., а «Мебель стиль» получил почти 700 млн руб., притом что должен был получить всего 50 млн руб.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Налоговики посчитали, что посредник «Карго Профи» в результате внезапного решения о ликвидации «Мебельных решений» в середине 2011 года заработал 901 млн руб., с которых должен быть уплачен налог на прибыль и НДС\u0026nbsp;ввиду того, что предприятие с такими оборотами не может применять «упрощенку» (лимит по ней 60 млн руб. в год).\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Однако, как установил суд, по итогам первого квартала деньги, не перечисленные в первом квартале, были учтены «Мебельными решениями» как выручка в размере 464 млн руб. и с них были уплачены налоги в бюджет. Причем налоговые органы это подтвердили в ходе выездной проверки.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t А вот во втором квартале действительно были нарушения. Компания подала декларацию в ведомство с расчетами налогов через 7 часов после заявления о ликвидации. Документ в итоге не был принят, и, соответственно, доходы не могли быть признаны.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Здесь, по мнению судьи Широченко, налоговые органы имели все основания доначислить налог на прибыль посреднику по незадекларированным доходам производителя. Поэтому сумма 436 млн руб., оставшихся в распоряжении посредника после ликвидации производителя, может быть признана внереализационным доходом и обложена налогом на прибыль.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Сложно однозначно утверждать, является ли указанная группа компаний частью структур, работающих под брендом «Лазурит» (данных о ТД «Лазурит», позволяющих однозначно его идентифицировать, нет). Однако, согласно ЕГРЮЛ, ранее те самые «Мебельные решения» ТД «Лазурит» были зарегистрированы по одному и тому же адресу в Светлогорске. При этом конечным бенефициаром ТД «Лазурит» является один из топ-менеджеров «Лазурита».\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Мебельные решения» и «Мебель стиль», у которых посредник выкупал мебель для ТД «Лазурит», также связаны. 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