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

52 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

Добавить комментарий


6 + два =