Евгений Шелест
Wavebreakmedia / Depositphotos.com
Соответствующий вывод содержится в Определении Верховного Суда Российской Федерации от 14 февраля 2019 г. № 305-КГ18-208131. По результатам камеральной проверки декларации по налогу на имущество организаций налоговая инспекция пришла к выводу, что налогоплательщик указал неправильную налоговую базу и тем самым уплатил налог в меньшем размере. А именно, юрлицо расчетным путем исключило НДС, который, по мнению налогоплательщика, учитывался в кадастровой стоимости объекта.
Однако суды трех инстанций поддержали налоговый орган и указали на то, что при исчислении налоговой базы по налогу на имущество организаций нельзя использовать сведения, отличные от тех, что указаны в ЕГРН. ВС РФ указал, что решение вопроса о том, является ли установленная кадастровая стоимость правильной или подлежит корректировке на величину НДС, выведено в отдельную административную и судебную процедуру. Напомним, что кадастровая стоимость может быть пересмотрена по решению комиссии или суда (абз. 3 п. 15 ст. 378.2 Налогового кодекса). Таким образом, сведения о кадастровой стоимости не могут быть произвольно изменены. А в целях налогообложения должны использоваться только те сведения, которые содержатся в ЕГРН при условии, что они внесены без допущения технической ошибки.
Уплачивается ли налог на имущество организаций, если кадастровая стоимость объекта не определена? Узнайте из материала «Налогообложение недвижимого имущества организаций, налоговая база по которому рассчитывается из кадастровой стоимости» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
По результатам рассмотрения дела ВС РФ отказал юрлицу в передаче кассационной жалобы для рассмотрения в судебном заседании Судебной коллегии по экономическим спорам ВС РФ. Напомним, что налоговый орган не вправе доначислить налог на имущество с помещений общего пользования при наличии у юрлица ошибки в бухучете.
______________________________
1 С текстом Определения Верховного Суда Российской Федерации от 14 февраля 2019 г. № 305-КГ18-20813 можно ознакомиться в картотеке арбитражных дел.
I’ve been exploring for a little bit for any high-quality articles or blog posts on this kind of area . Exploring in Yahoo I at last stumbled upon this web site. Reading this information So i am happy to convey that I have an incredibly good uncanny feeling I discovered just what I needed. I most certainly will make certain to don’t forget this site and give it a glance regularly.
I have recently started a blog, the info you provide on this site has helped me tremendously. Thank you for all of your time & work.
so much great information on here, : D.
of course like your website but you need to take a look at the spelling on several of your posts. Several of them are rife with spelling problems and I find it very troublesome to tell the truth nevertheless I will definitely come again again.
Hi! I’ve been following your blog for a long time now and finally got the bravery to go ahead and give you a shout out from Austin Texas! Just wanted to tell you keep up the great job!
you are in point of fact a just right webmaster. The site loading speed is incredible. It kind of feels that you are doing any distinctive trick. Furthermore, The contents are masterpiece. you’ve done a fantastic task in this topic!
Im now not positive the place you’re getting your information, but great topic. I needs to spend some time studying more or working out more. Thanks for excellent information I was looking for this info for my mission.
What i don’t realize is actually how you are not actually much more smartly-preferred than you may be now. You’re so intelligent. You already know therefore significantly on the subject of this subject, made me individually consider it from so many numerous angles. Its like men and women aren’t fascinated until it is something to accomplish with Woman gaga! Your individual stuffs excellent. Always deal with it up!
Your place is valueble for me. Thanks!…
Can I simply say what a relief to find somebody who actually knows what theyre talking about on the internet. You definitely know the best way to deliver a problem to mild and make it important. Extra people must read this and understand this aspect of the story. I cant imagine youre not more fashionable because you definitely have the gift.
so much superb information on here, : D.
Perfect piece of work you have done, this website is really cool with superb info .
I wanted to thank you for this great read!! I definitely enjoying every little bit of it I have you bookmarked to check out new stuff you post…
Heya i’m for the first time here. I found this board and I find It really useful & it helped me out much. I hope to give something back and help others like you aided me.
Hello there, I discovered your website by means of Google while searching for a comparable subject, your site came up, it seems to be great. I’ve bookmarked it in my google bookmarks.
Great write-up, I am regular visitor of one?¦s web site, maintain up the excellent operate, and It is going to be a regular visitor for a lengthy time.
My brother suggested I might like this web site. He used to be totally right. This put up truly made my day. You cann’t believe simply how much time I had spent for this information! Thanks!
Wow that was odd. I just wrote an really long comment but after I clicked submit my comment didn’t show up. Grrrr… well I’m not writing all that over again. Anyhow, just wanted to say great blog!
I got what you intend, thankyou for putting up.Woh I am delighted to find this website through google. «I was walking down the street wearing glasses when the prescription ran out.» by Steven Wright.
I’m really enjoying the design and layout of your website. It’s a very easy on the eyes which makes it much more pleasant for me to come here and visit more often. Did you hire out a designer to create your theme? Exceptional work!
I always was interested in this topic and stock still am, thanks for putting up.
I have learn several excellent stuff here. Definitely price bookmarking for revisiting. I surprise how a lot effort you place to make any such great informative website.
I’d have to check with you here. Which is not one thing I normally do! I take pleasure in studying a publish that may make individuals think. Also, thanks for allowing me to comment!
You have noted very interesting details! ps decent site.
Its superb as your other articles : D, thanks for putting up. «There’s no Walter Cronkite to give you the final word each evening.» by William Weld.
Hello. excellent job. I did not imagine this. This is a remarkable story. Thanks!
of course like your web-site however you need to take a look at the spelling on quite a few of your posts. Several of them are rife with spelling issues and I find it very troublesome to tell the reality on the other hand I’ll surely come back again.
I know this if off topic but I’m looking into starting my own weblog and was curious what all is needed to get setup? I’m assuming having a blog like yours would cost a pretty penny? I’m not very internet smart so I’m not 100 positive. Any recommendations or advice would be greatly appreciated. Appreciate it
Thank you for another fantastic post. Where else could anybody get that kind of info in such a perfect way of writing? I have a presentation next week, and I am on the look for such info.
It¦s really a nice and helpful piece of information. I am satisfied that you shared this helpful information with us. Please keep us informed like this. Thank you for sharing.
Hello, Neat post. There is an issue together with your website in web explorer, may check thisK IE nonetheless is the market chief and a huge section of people will omit your wonderful writing due to this problem.
Hmm is anyone else experiencing problems with the pictures on this blog loading? I’m trying to determine if its a problem on my end or if it’s the blog. Any feed-back would be greatly appreciated.
I’m impressed, I need to say. Actually rarely do I encounter a weblog that’s both educative and entertaining, and let me let you know, you have got hit the nail on the head. Your idea is outstanding; the issue is one thing that not enough persons are talking intelligently about. I’m very glad that I stumbled across this in my seek for something relating to this.
Hi , I do believe this is an excellent blog. I stumbled upon it on Yahoo , i will come back once again. Money and freedom is the best way to change, may you be rich and help other people.
I think other site proprietors should take this web site as an model, very clean and excellent user friendly style and design, as well as the content. You are an expert in this topic!
What Is FitSpresso? The 100 natural formula is formulated using a potent blend of 6 ingredients
Hi, Neat post. There is a problem with your website in internet explorer, would test this… IE still is the market leader and a huge portion of people will miss your excellent writing because of this problem.
Hello, Neat post. There is a problem together with your site in web explorer, may test thisK IE nonetheless is the market chief and a large component of other people will miss your magnificent writing because of this problem.
I just could not leave your web site prior to suggesting that I really loved the standard information an individual provide for your visitors? Is going to be back steadily in order to check out new posts.
Hello there I am so glad I found your website, I really found you by error, while I was searching on Google for something else, Anyways I am here now and would just like to say many thanks for a fantastic post and a all round entertaining blog (I also love the theme/design), I don’t have time to read through it all at the moment but I have book-marked it and also added in your RSS feeds, so when I have time I will be back to read more, Please do keep up the excellent work.
FitSpresso is a weight loss supplement designed for individuals dealing with stubborn body fat.
Wonderful site. Plenty of useful info here. I am sending it to a few friends ans also sharing in delicious. And obviously, thanks for your effort!
I precisely wanted to say thanks once again. I am not sure the things I could possibly have used without the pointers documented by you on my area. It had become a real distressing issue for me personally, nevertheless finding out the very well-written mode you processed the issue made me to cry for delight. I am just happier for this information and then pray you know what a great job you are always undertaking instructing people using your blog post. I’m certain you have never got to know any of us.
Thank you for the good writeup. It in fact was a amusement account it. Look advanced to more added agreeable from you! By the way, how could we communicate?
Hi! I know this is kind of off topic but I was wondering which blog platform are you using for this website? I’m getting sick and tired of WordPress because I’ve had issues with hackers and I’m looking at alternatives for another platform. I would be great if you could point me in the direction of a good platform.
Hello there! Quick question that’s totally off topic. Do you know how to make your site mobile friendly? My weblog looks weird when viewing from my iphone. I’m trying to find a template or plugin that might be able to correct this issue. If you have any suggestions, please share. Appreciate it!
You made some decent points there. I regarded on the web for the difficulty and found most individuals will associate with along with your website.
Excellent weblog here! Also your web site a lot up very fast! What web host are you the use of? Can I am getting your affiliate hyperlink for your host? I desire my web site loaded up as fast as yours lol
My brother suggested I may like this web site. He was once totally right. This submit actually made my day. You can not consider just how so much time I had spent for this information! Thanks!
Hi there! Someone in my Myspace group shared this site with us so I came to take a look. I’m definitely loving the information. I’m bookmarking and will be tweeting this to my followers! Terrific blog and wonderful style and design.
Thank you for any other informative site. The place else may just I get that type of info written in such an ideal means? I have a project that I am simply now operating on, and I have been at the look out for such information.
What is Renew? Renew is a dietary supplement designed to support blood flow while also aiming to boost testosterone levels andprovide an explosive energy drive
Magnificent beat ! I would like to apprentice while you amend your web site, how could i subscribe for a blog web site? The account aided me a acceptable deal. I had been a little bit acquainted of this your broadcast provided bright clear idea
Great write-up, I am normal visitor of one’s site, maintain up the nice operate, and It’s going to be a regular visitor for a lengthy time.
You are my breathing in, I possess few web logs and occasionally run out from to brand.
What i do not realize is actually how you’re now not really a lot more well-favored than you might be now. You’re very intelligent. You understand thus significantly in the case of this topic, made me individually consider it from numerous various angles. Its like men and women aren’t fascinated until it is one thing to accomplish with Lady gaga! Your personal stuffs excellent. All the time care for it up!
F*ckin¦ remarkable things here. I¦m very satisfied to see your article. Thanks a lot and i’m taking a look ahead to contact you. Will you please drop me a e-mail?
Its superb as your other blog posts : D, thanks for putting up.
You made some good points there. I did a search on the issue and found most guys will approve with your site.
Whats up very nice website!! Man .. Excellent .. Superb .. I will bookmark your site and take the feeds also?KI’m glad to seek out so many helpful information right here in the publish, we need develop extra techniques in this regard, thank you for sharing. . . . . .
What Is FitSpresso? The effective weight management formula FitSpresso is designed to inherently support weight loss. It is made using a synergistic blend of ingredients chosen especially for their metabolism-boosting and fat-burning features.
Hi are using WordPress for your site platform? I’m new to the blog world but I’m trying to get started and set up my own. Do you need any html coding expertise to make your own blog? Any help would be really appreciated!
Greetings! I know this is kinda off topic however I’d figured I’d ask. Would you be interested in trading links or maybe guest writing a blog post or vice-versa? My website covers a lot of the same topics as yours and I believe we could greatly benefit from each other. If you might be interested feel free to shoot me an email. I look forward to hearing from you! Great blog by the way!
There are actually a lot of particulars like that to take into consideration. That could be a great level to carry up. I supply the ideas above as common inspiration but clearly there are questions like the one you convey up the place the most important factor will likely be working in honest good faith. I don?t know if greatest practices have emerged around issues like that, but I am certain that your job is clearly recognized as a good game. Each girls and boys really feel the impression of only a moment’s pleasure, for the rest of their lives.
You have brought up a very fantastic details, thankyou for the post.
Hello! This is kind of off topic but I need some guidance from an established blog. Is it difficult to set up your own blog? I’m not very techincal but I can figure things out pretty fast. I’m thinking about setting up my own but I’m not sure where to begin. Do you have any tips or suggestions? Thank you
Thanks for another informative website. Where else could I get that kind of info written in such an ideal way? I have a project that I’m just now working on, and I have been on the look out for such information.
Some genuinely nice and utilitarian info on this site, also I think the style has great features.
Currently it seems like BlogEngine is the top blogging platform out there right now. (from what I’ve read) Is that what you are using on your blog?
I got what you mean ,saved to bookmarks, very decent website .
I know this if off topic but I’m looking into starting my own blog and was wondering what all is required to get set up? I’m assuming having a blog like yours would cost a pretty penny? I’m not very internet savvy so I’m not 100 certain. Any tips or advice would be greatly appreciated. Kudos
Heya this is kind of of off topic but I was wanting to know if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding know-how so I wanted to get guidance from someone with experience. Any help would be enormously appreciated!
Great line up. We will be linking to this great article on our site. Keep up the good writing.
You are my inspiration , I possess few web logs and occasionally run out from to brand.
Excellent goods from you, man. I’ve understand your stuff prior to and you’re just too fantastic. I really like what you have obtained here, really like what you are stating and the best way through which you are saying it. You make it enjoyable and you continue to take care of to keep it smart. I cant wait to learn much more from you. This is really a wonderful site.
Hi there! This post couldn’t be written any better! Reading through this post reminds me of my previous room mate! He always kept talking about this. I will forward this article to him. Pretty sure he will have a good read. Thank you for sharing!
This web site is really a walk-through for all of the info you wanted about this and didn’t know who to ask. Glimpse here, and you’ll definitely discover it.
Hi there! This post couldn’t be written any better! Reading through this post reminds me of my previous room mate! He always kept talking about this. I will forward this article to him. Pretty sure he will have a good read. Thank you for sharing!
I’ve recently started a blog, the info you provide on this site has helped me tremendously. Thanks for all of your time & work. «A physicist is an atom’s way of knowing about atoms.» by George Wald.
I besides conceive so , perfectly indited post! .
Would you be occupied with exchanging links?
Great website! I am loving it!! Will come back again. I am bookmarking your feeds also