Евгений Шелест
Nomadsoul1 / Depositphotos.com
В 2017 году налогоплательщик представил уточненную декларацию по налогу на прибыль организаций за 2013 год и подал заявление в налоговую инспекцию о возврате излишне уплаченного налога. Налоговики отказали в возврате, указав, что три года со дня уплаты налога истекли (п. 7 ст. 78 Налогового кодекса). Однако суды трех инстанций отклонили эти доводы и поддержали налогоплательщика (постановление Арбитражного суда Центрального округа от 12 февраля 2019 г. № Ф10-6024/18 по делу № А48-2866/2018).
Суды установили, что переплата по налогу возникла в связи с уменьшением ранее заявленного размера доходов по причинам урегулирования разногласий с контрагентами в судебном и досудебном порядке, получением возмещения убытков, возвратом государственной пошлины, а также в связи с увеличением заявленного ранее размера расходов по причине неучета расходов за услуги сторонних организаций. Эти обстоятельства стали известны обществу после подачи первоначальной декларации. Кроме того, по результатам камеральной проверки последней декларации по налогу на прибыль инспекция не приняла решение о привлечении юрлица к ответственности за неполную сумму уплаты налога или о его доначислении.
Является ли неисполнение налоговым органом обязанности о сообщении налогоплательщику о каждом известном факте излишней уплаты налога основанием для продления трехлетнего срока, предусмотренного для подачи заявления о возврате налога? Узнайте из материала «Зачет (возврат) излишне уплаченных сумм налога по заявлению налогоплательщика» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
По результатам рассмотрения дела кассационный суд оставил решение суда первой инстанции и постановление суда апелляционной инстанции в силе, а кассационную жалобу инспекции – без удовлетворения. Напомним, что признание права собственности в силу приобретательной давности увеличит налог на прибыль.
Thanks for sharing excellent informations. Your web site is so cool. I am impressed by the details that you¦ve on this website. It reveals how nicely you perceive this subject. Bookmarked this website page, will come back for more articles. You, my pal, ROCK! I found just the info I already searched everywhere and just couldn’t come across. What a great web-site.
This is very interesting, You’re a very skilled blogger. I’ve joined your rss feed and look forward to seeking more of your wonderful post. Also, I have shared your website in my social networks!
Howdy! I know this is kinda off topic however , I’d figured I’d ask. Would you be interested in exchanging links or maybe guest authoring a blog article or vice-versa? My site addresses a lot of the same topics as yours and I feel we could greatly benefit from each other. If you are interested feel free to shoot me an e-mail. I look forward to hearing from you! Terrific blog by the way!
Thank you, I’ve just been looking for info about this topic for a while and yours is the best I have discovered till now. However, what about the conclusion? Are you positive concerning the source?
I am extremely impressed with your writing abilities as well as with the format on your weblog. Is this a paid subject or did you modify it your self? Either way keep up the excellent high quality writing, it’s uncommon to look a nice weblog like this one these days..
Keep functioning ,fantastic job!
Thanks for sharing excellent informations. Your site is very cool. I am impressed by the details that you?¦ve on this blog. It reveals how nicely you perceive this subject. Bookmarked this web page, will come back for more articles. You, my pal, ROCK! I found simply the information I already searched all over the place and simply couldn’t come across. What a perfect web-site.
I’ve been absent for a while, but now I remember why I used to love this website. Thank you, I will try and check back more often. How frequently you update your web site?
Magnificent goods from you, man. I have be aware your stuff prior to and you are just too great. I really like what you have got right here, really like what you’re saying and the way during which you say it. You’re making it enjoyable and you still care for to keep it sensible. I can’t wait to learn much more from you. That is actually a great web site.
I think this is among the such a lot vital information for me. And i am glad studying your article. But should remark on some normal things, The website taste is perfect, the articles is actually nice : D. Good task, cheers
I view something truly special in this internet site.
You have brought up a very good points, thankyou for the post.
Hi my loved one! I want to say that this post is awesome, nice written and come with approximately all significant infos. I would like to look extra posts like this .
I truly appreciate this post. I¦ve been looking all over for this! Thank goodness I found it on Bing. You’ve made my day! Thanks again
It’s appropriate time to make some plans for the future and it is time to be happy. I have read this post and if I could I wish to suggest you few interesting things or tips. Maybe you could write next articles referring to this article. I want to read even more things about it!
Excellent weblog here! Also your site a lot up very fast! What web host are you using? Can I get your affiliate hyperlink to your host? I want my website loaded up as quickly as yours lol
Very good written information. It will be beneficial to anybody who usess it, as well as me. Keep doing what you are doing — can’r wait to read more posts.
Hello there! This is my first visit to your blog! We are a collection of volunteers and starting a new project in a community in the same niche. Your blog provided us valuable information to work on. You have done a marvellous job!
I am not sure where you’re getting your information, but great topic. I needs to spend some time learning more or understanding more. Thanks for magnificent info I was looking for this info for my mission.
soft music
I like what you guys are up too. Such clever work and reporting! Keep up the excellent works guys I’ve incorporated you guys to my blogroll. I think it’ll improve the value of my website 🙂