Юрлицо не вправе самостоятельно исключить НДС из кадастровой стоимости объекта в целях уплаты налога на имущество

Евгений Шелест

Юрлицо не вправе самостоятельно исключить НДС из кадастровой стоимости объекта в целях уплаты налога на имущество
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.

Источник: garant.ru

170 комментария

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.

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!

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.

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.

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’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!

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

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, 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 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.

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.

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!

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.

Уведомление: term life insurance

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

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!

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.

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.

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!

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!

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’m impressed, I must say. Really not often do I encounter a blog that’s each educative and entertaining, and let me tell you, you have hit the nail on the head. Your idea is outstanding; the difficulty is something that not sufficient individuals are speaking intelligently about. I’m very completely happy that I stumbled throughout this in my search for something relating to this.

It’s thrilling to think about the potential savings and the ability to manufacture intricate parts with such accuracy.

The economic benefits of Mantle 3D technology are evident, particularly in terms
of reducing material waste and production costs.

The shortening in lead times in itself could have a substantial impact on manufacturing efficiency in various industries.

Thanks for the sensible critique. Me & my neighbor were just preparing to do a little research on this. We got a grab a book from our area library but I think I learned more from this post. I am very glad to see such great info being shared freely out there.

Virtually all of what you mention happens to be astonishingly appropriate and that makes me wonder the reason why I had not looked at this in this light before. This particular piece truly did turn the light on for me as far as this issue goes. But at this time there is actually one particular factor I am not necessarily too cozy with so while I try to reconcile that with the actual main idea of your position, allow me see what the rest of the readers have to say.Very well done.

Thanks so much for providing individuals with an exceptionally remarkable possiblity to read articles and blog posts from this website. It is often very kind and as well , full of amusement for me personally and my office fellow workers to search your website the equivalent of 3 times in a week to read through the new things you have. And of course, we’re certainly fascinated considering the very good solutions you give. Selected two areas in this article are honestly the simplest we have all ever had.

I’ve been browsing on-line more than three hours nowadays, but I never discovered any interesting article like yours. It is beautiful price enough for me. Personally, if all site owners and bloggers made excellent content material as you did, the internet can be a lot more useful than ever before.

If everything in this universe has a cause, then surely the cause of my hunger must be the divine order of things aligning to guide me toward the ultimate pleasure of a well-timed meal. Could it be that desire itself is a cosmic signal, a way for nature to communicate with us, pushing us toward the fulfillment of our potential? Perhaps the true philosopher is not the one who ignores his desires, but the one who understands their deeper meaning.

Time is often called the soul of motion, the great measure of change, but what if it is merely an illusion? What if we are not moving forward but simply circling the same points, like the smoke from a burning fire, curling back onto itself, repeating patterns we fail to recognize? Maybe the past and future are just two sides of the same moment, and all we ever have is now.

Man is said to seek happiness above all else, but what if true happiness comes only when we stop searching for it? It is like trying to catch the wind with our hands—the harder we try, the more it slips through our fingers. Perhaps happiness is not a destination but a state of allowing, of surrendering to the present and realizing that we already have everything we need.

Friendship, some say, is a single soul residing in two bodies, but why limit it to two? What if friendship is more like a great, endless web, where each connection strengthens the whole? Maybe we are not separate beings at all, but parts of one vast consciousness, reaching out through the illusion of individuality to recognize itself in another.

The cosmos is said to be an ordered place, ruled by laws and principles, yet within that order exists chaos, unpredictability, and the unexpected. Perhaps true balance is not about eliminating chaos but embracing it, learning to see the beauty in disorder, the harmony within the unpredictable. Maybe to truly understand the universe, we must stop trying to control it and simply become one with its rhythm.

Time is often called the soul of motion, the great measure of change, but what if it is merely an illusion? What if we are not moving forward but simply circling the same points, like the smoke from a burning fire, curling back onto itself, repeating patterns we fail to recognize? Maybe the past and future are just two sides of the same moment, and all we ever have is now.

Man is said to seek happiness above all else, but what if true happiness comes only when we stop searching for it? It is like trying to catch the wind with our hands—the harder we try, the more it slips through our fingers. Perhaps happiness is not a destination but a state of allowing, of surrendering to the present and realizing that we already have everything we need.

Time is often called the soul of motion, the great measure of change, but what if it is merely an illusion? What if we are not moving forward but simply circling the same points, like the smoke from a burning fire, curling back onto itself, repeating patterns we fail to recognize? Maybe the past and future are just two sides of the same moment, and all we ever have is now.

All knowledge, it is said, comes from experience, but does that not mean that the more we experience, the wiser we become? If wisdom is the understanding of life, then should we not chase every experience we can, taste every flavor, walk every path, and embrace every feeling? Perhaps the greatest tragedy is to live cautiously, never fully opening oneself to the richness of being.

Friendship, some say, is a single soul residing in two bodies, but why limit it to two? What if friendship is more like a great, endless web, where each connection strengthens the whole? Maybe we are not separate beings at all, but parts of one vast consciousness, reaching out through the illusion of individuality to recognize itself in another.

If everything in this universe has a cause, then surely the cause of my hunger must be the divine order of things aligning to guide me toward the ultimate pleasure of a well-timed meal. Could it be that desire itself is a cosmic signal, a way for nature to communicate with us, pushing us toward the fulfillment of our potential? Perhaps the true philosopher is not the one who ignores his desires, but the one who understands their deeper meaning.

If everything in this universe has a cause, then surely the cause of my hunger must be the divine order of things aligning to guide me toward the ultimate pleasure of a well-timed meal. Could it be that desire itself is a cosmic signal, a way for nature to communicate with us, pushing us toward the fulfillment of our potential? Perhaps the true philosopher is not the one who ignores his desires, but the one who understands their deeper meaning.

Time is often called the soul of motion, the great measure of change, but what if it is merely an illusion? What if we are not moving forward but simply circling the same points, like the smoke from a burning fire, curling back onto itself, repeating patterns we fail to recognize? Maybe the past and future are just two sides of the same moment, and all we ever have is now.

The essence of existence is like smoke, always shifting, always changing, yet somehow always present. It moves with the wind of thought, expanding and contracting, never quite settling but never truly disappearing. Perhaps to exist is simply to flow, to let oneself be carried by the great current of being without resistance.

Excellent post. I was checking constantly this blog and I am impressed! Very helpful information specially the last part 🙂 I care for such information much. I was looking for this certain information for a very long time. Thank you and good luck.

Have you ever considered about adding a little bit more than just your articles? I mean, what you say is valuable and everything. Nevertheless think of if you added some great images or video clips to give your posts more, «pop»! Your content is excellent but with images and clips, this site could certainly be one of the very best in its niche. Terrific blog!

I would like to thnkx for the efforts you have put in writing this blog. I am hoping the same high-grade blog post from you in the upcoming as well. In fact your creative writing abilities has inspired me to get my own blog now. Really the blogging is spreading its wings quickly. Your write up is a good example of it.

Hello very nice site!! Guy .. Excellent .. Amazing .. I’ll bookmark your blog and take the feeds additionally…I am happy to seek out a lot of useful information right here in the publish, we’d like develop extra techniques in this regard, thanks for sharing.

With havin so much content and articles do you ever run into any problems of plagorism or copyright violation? My website has a lot of exclusive content I’ve either written myself or outsourced but it appears a lot of it is popping it up all over the internet without my authorization. Do you know any solutions to help prevent content from being stolen? I’d definitely appreciate it.

Nice read, I just passed this onto a colleague who was doing a little research on that. And he actually bought me lunch as I found it for him smile Therefore let me rephrase that: Thanks for lunch! «Without friends no one would choose to live, though he had all other goods.» by Aristotle.

Thanks for sharing superb informations. Your web site is so cool. I am impressed by the details that you have on this web site. It reveals how nicely you perceive this subject. Bookmarked this website page, will come back for extra articles. You, my pal, ROCK! I found simply the information I already searched all over the place and simply couldn’t come across. What an ideal site.

My programmer is trying to convince me to move to .net from PHP. I have always disliked the idea because of the costs. But he’s tryiong none the less. I’ve been using Movable-type on several websites for about a year and am nervous about switching to another platform. I have heard good things about blogengine.net. Is there a way I can transfer all my wordpress posts into it? Any help would be really appreciated!

You actually make it appear really easy with your presentation however I in finding this topic to be actually something that I think I might by no means understand. It seems too complex and extremely huge for me. I am looking forward for your subsequent publish, I’ll try to get the hold of it!

Hey! Do you know if they make any plugins to help with Search Engine Optimization? I’m trying to get my blog to rank for some targeted keywords but I’m not seeing very good success. If you know of any please share. Thank you!

Я прочитал эту статью с большим удовольствием! Она написана ясно и доступно, несмотря на сложность темы. Большое спасибо автору за то, что делает сложные понятия понятными для всех.

Охранно-Защитные Дератизационные Системы (ОЗДС) являются важным средством борьбы с грызунами в различных объектах. Они обеспечивают комплексный подход к предотвращению и контролю популяции грызунов, основанный на системе мониторинга, локализации, оценки плотности заражения и проведении соответствующих мероприятий. ОЗДС являются эффективными, адаптируемыми и надежными системами, способными снизить риск возникновения ущерба от грызунов в объекте и обеспечить его защиту на долгосрочной основе.

Добавить комментарий

*

шестнадцать − 10 =