Суд: Налоговая незаконно требовала у «Мегаполиса» почти 15 млн руб.

Фото rugrad.eu

{"ID":"999563","~ID":"999563","TAGS":"мегаполис-стройинвест, доначисления, расходы, мегаполис риэлт, налоговая ФНС","~TAGS":"мегаполис-стройинвест, доначисления, расходы, мегаполис риэлт, налоговая ФНС","NAME":"Суд: Налоговая незаконно требовала у «Мегаполиса» почти 15 млн руб.","~NAME":"Суд: Налоговая незаконно требовала у «Мегаполиса» почти 15 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 Налоговые органы незаконно доначислили компании «Мегаполис-Стройинвест» почти 15 млн руб. в качестве штрафов и налога на прибыль. Такую оценку действиям Межрайонной инспекции Федеральной налоговой службы № 9 по городу Калининграду и регионального управления ФНС дал Арбитражный суд Калининградской области.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Как видно из решения суда, «Мегаполис-Стройинвест» заказывал услуги транспортного обслуживания для доставки потенциальных покупателей квартир на осмотр своих объектов. Данные траты учитывались в качестве расходов, которые уменьшали налогооблагаемую прибыль предприятия.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t При этом «Мегаполис-Стройинвест» также пользовался услугами корпоративной риэлторской компании.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Налоговики сочли, что финансирование доставки клиентов для демонстрации квартир «Мегаполис-Стройинвеста» должны нести риэлторы, а не застройщик, и поэтому учет транспортных расходов при снижении налогооблагаемой прибыли является необоснованным.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Суд категорически не согласился с налоговыми органами.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Налоговым органом не оспаривается факт того, что реализация объектов недвижимости осуществлялась как с привлечением агента (ООО «Мегаполис Риэлт»), так и обществом самостоятельно. Инспекция неверно дала оценку представленным доказательствам, а именно: пришла к выводу, что по условиям агентского договора от 14 августа 2008 года, заключенного между ООО «Мегаполис Стройинвест» и ООО «Мегаполис Риэлт», последнее несет транспортные расходы по доставке потенциальных покупателей на объект для его осмотра, и в качестве доказательств приводит довод о том, что опросы покупателей подтверждают, что они добирались до объекта самостоятельно.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Однако налоговый орган не учитывает то обстоятельство, что общество привлекало третьих лиц для оказания транспортных услуг для доставки на объект представителей ООО «Мегаполис Риэлт» (риэлторов), которые осуществляли «показ» объекта недвижимости потенциальному покупателю.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Ссылка налогового органа на положения пункта 4.5 агентского договора, заключенного между обществом и ООО «Мегаполис Риэлт», является необоснованной, поскольку в этом пункте не идет речи о транспортных услугах», — говорится в решении суда.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Решение в законную силу не вступило и может быть обжаловано.\u0026nbsp;\u0026nbsp;\r\n\u003C\/p\u003E","~DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Налоговые органы незаконно доначислили компании «Мегаполис-Стройинвест» почти 15 млн руб. в качестве штрафов и налога на прибыль. Такую оценку действиям Межрайонной инспекции Федеральной налоговой службы № 9 по городу Калининграду и регионального управления ФНС дал Арбитражный суд Калининградской области.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Как видно из решения суда, «Мегаполис-Стройинвест» заказывал услуги транспортного обслуживания для доставки потенциальных покупателей квартир на осмотр своих объектов. Данные траты учитывались в качестве расходов, которые уменьшали налогооблагаемую прибыль предприятия.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t При этом «Мегаполис-Стройинвест» также пользовался услугами корпоративной риэлторской компании.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Налоговики сочли, что финансирование доставки клиентов для демонстрации квартир «Мегаполис-Стройинвеста» должны нести риэлторы, а не застройщик, и поэтому учет транспортных расходов при снижении налогооблагаемой прибыли является необоснованным.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Суд категорически не согласился с налоговыми органами.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Налоговым органом не оспаривается факт того, что реализация объектов недвижимости осуществлялась как с привлечением агента (ООО «Мегаполис Риэлт»), так и обществом самостоятельно. Инспекция неверно дала оценку представленным доказательствам, а именно: пришла к выводу, что по условиям агентского договора от 14 августа 2008 года, заключенного между ООО «Мегаполис Стройинвест» и ООО «Мегаполис Риэлт», последнее несет транспортные расходы по доставке потенциальных покупателей на объект для его осмотра, и в качестве доказательств приводит довод о том, что опросы покупателей подтверждают, что они добирались до объекта самостоятельно.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Однако налоговый орган не учитывает то обстоятельство, что общество привлекало третьих лиц для оказания транспортных услуг для доставки на объект представителей ООО «Мегаполис Риэлт» (риэлторов), которые осуществляли «показ» объекта недвижимости потенциальному покупателю.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Ссылка налогового органа на положения пункта 4.5 агентского договора, заключенного между обществом и ООО «Мегаполис Риэлт», является необоснованной, поскольку в этом пункте не идет речи о 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