Евгений Шелест
Wavebreakmedia / Depositphotos.com
Суд кассационный инстанции пришел к выводу, что в таких ситуациях налоговый орган не нарушает права и законные интересы налогоплательщика (постановление Арбитражного суда Западно-Сибирского округа от 25 октября 2018 г. № Ф04-4655/18 по делу № А45-8483/2018).
В ходе проведения камеральных налоговых проверок деклараций по НДС юрлица за II и III кварталы 2017 года налоговики направили проверяемому лицу уведомления о вызове в инспекцию для дачи пояснений по вопросу взаимоотношений с поставщиками, которые отражены в книге покупок. При этом нарушения по результатам проверок не установлены. Однако налоговики направили уведомления в целях выявления оснований для назначения выездной налоговой проверки. А именно, проверяющих интересовала информация, касающаяся уплаты НДС по счетам-фактурам поставщиков, указанных налогоплательщиком в книге покупок деклараций по НДС. Налогоплательщик посчитал такие действия неправомерными и обратился в суд. Однако суд отметил, что акты, действия и бездействия государственных органов и должностных лиц могут быть признаны незаконными лишь при по совокупности следующих условий:
нарушение прав и интересов лица; несоответствие оспариваемых актов, действий (бездействий) органов и должностных лиц нормам закона или иного правового акта.
В отношении каких декларация по НДС применяется двухмесячный срок камеральной проверки составляет два месяца? Узнайте из материала «Сроки проведения камеральной налоговой проверки» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
В ходе судебного разбирательства установлено, что уведомления были направлены в рамках реализации налоговым органом своих полномочий. А налогоплательщик не представил доказательств, свидетельствующих о нарушении его прав и законных интересов или о создании препятствий для осуществления предпринимательской деятельности. Кроме того, общество не смогло пояснить, в чем конкретно выразилось нарушение его прав.
По результатам судебного разбирательства суд кассационной инстанции решение суда первой инстанции оставил в силе, а кассационную жалобу – без удовлетворения.
Sweet web site, super pattern, rattling clean and use pleasant.
Very interesting info !Perfect just what I was looking for!
You really make it seem so easy with your presentation but I find this topic to be actually something which I think I would never understand. It seems too complicated and very broad for me. I am looking forward for your next post, I’ll try to get the hang of it!
Can I just say what a relief to find someone who actually knows what theyre talking about on the internet. You definitely know how to bring an issue to light and make it important. More people need to read this and understand this side of the story. I cant believe youre not more popular because you definitely have the gift.
The next time I read a blog, I hope that it doesnt disappoint me as much as this one. I mean, I know it was my choice to read, but I actually thought youd have something interesting to say. All I hear is a bunch of whining about something that you could fix if you werent too busy looking for attention.
Hi there, just turned into aware of your blog through Google, and located that it’s truly informative. I’m gonna be careful for brussels. I’ll be grateful when you proceed this in future. Lots of other folks shall be benefited from your writing. Cheers!
Hmm it seems like your site ate my first comment (it was super long) so I guess I’ll just sum it up what I wrote and say, I’m thoroughly enjoying your blog. I too am an aspiring blog blogger but I’m still new to everything. Do you have any tips for beginner blog writers? I’d definitely appreciate it.
Thank you for the auspicious writeup. It if truth be told was a leisure account it. Look advanced to far brought agreeable from you! By the way, how can we communicate?
What i don’t understood is in fact how you are not really a lot more neatly-preferred than you might be now. You are very intelligent. You know therefore considerably in the case of this matter, made me in my opinion imagine it from numerous various angles. Its like women and men are not involved until it’s one thing to accomplish with Woman gaga! Your own stuffs nice. All the time take care of it up!
You completed various nice points there. I did a search on the topic and found most persons will go along with with your blog.
Lovely site! I am loving it!! Will be back later to read some more. I am taking your feeds also
You actually make it appear so easy along with your presentation however I find this matter to be really something that I think I’d by no means understand. It kind of feels too complex and very broad for me. I’m having a look forward on your next submit, I’ll try to get the grasp of it!
In the great scheme of things you secure a B+ for hard work. Where exactly you confused us ended up being on all the details. You know, as the maxim goes, details make or break the argument.. And that could not be more accurate right here. Having said that, permit me reveal to you just what exactly did do the job. The authoring is certainly extremely convincing which is most likely why I am making the effort in order to opine. I do not really make it a regular habit of doing that. Next, whilst I can easily see a leaps in reasoning you make, I am not really convinced of how you seem to connect your details that make the actual conclusion. For right now I will subscribe to your issue however hope in the near future you actually link your dots better.
excellent issues altogether, you just received a new reader. What might you recommend in regards to your post that you simply made some days in the past? Any positive?
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 helped me.
Hi! I just wanted to ask if you ever have any issues with hackers? My last blog (wordpress) was hacked and I ended up losing months of hard work due to no data backup. Do you have any solutions to stop hackers?
Hi there, You’ve done an incredible job. I’ll certainly digg it and personally suggest to my friends. I am confident they will be benefited from this website.
naturally like your web site however you need to test the spelling on quite a few of your posts. Many of them are rife with spelling issues and I in finding it very troublesome to tell the truth however I will certainly come again again.
It’s perfect time to make a few plans for the longer term and it is time to be happy. I’ve read this publish and if I may I wish to recommend you few interesting issues or advice. Maybe you could write next articles relating to this article. I wish to learn more issues approximately it!
Keep up the fantastic work, I read few posts on this internet site and I think that your blog is really interesting and holds sets of good info .
You made some decent points there. I looked on the internet for the issue and found most individuals will approve with your blog.
Regards for all your efforts that you have put in this. very interesting info .
F*ckin’ tremendous things here. I am very glad to see your article. Thanks a lot and i’m looking forward to contact you. Will you kindly drop me a mail?
Heya i am for the first time here. I found this board and I find It truly useful & it helped me out much. I hope to give something back and aid others like you aided me.
I like what you guys are up also. Such smart work and reporting! Keep up the superb works guys I’ve incorporated you guys to my blogroll. I think it’ll improve the value of my website 🙂
Awsome site! I am loving it!! Will come back again. I am bookmarking your feeds also.
I love your blog.. very nice colors & theme. Did you design this website yourself or did you hire someone to do it for you? Plz reply as I’m looking to create my own blog and would like to find out where u got this from. cheers
Can I just say what a relief to find someone who actually knows what theyre talking about on the internet. You definitely know how to bring an issue to light and make it important. More people need to read this and understand this side of the story. I cant believe youre not more popular because you definitely have the gift.
I enjoy your writing style really loving this website .
What Is Sugar Defender? Sugar Defender is a natural blood sugar support formula created by Tom Green. It is based on scientific breakthroughs and clinical studies.
Glad to be one of many visitants on this awing web site : D.
I love your blog.. very nice colors & theme. Did you create this website yourself? Plz reply back as I’m looking to create my own blog and would like to know wheere u got this from. thanks
What Is Exactly ZenCortex? ZenCortex is an optimal hearing function support
Thanks for the sensible critique. Me and my neighbor were just preparing to do some research about this. We got a grab a book from our area library but I think I learned more from this post. I’m very glad to see such great info being shared freely out there.
I haven¦t checked in here for some time because I thought it was getting boring, but the last few posts are good quality so I guess I¦ll add you back to my everyday bloglist. You deserve it my friend 🙂
Thanks , I’ve just been searching for info about this subject for ages and yours is the greatest I’ve discovered till now. But, what about the bottom line? Are you sure about the source?
What Is FitSpresso? The 100 natural formula is formulated using a potent blend of 6 ingredients
DentiCore is a dental and gum health formula, made with premium natural ingredients.
Renew is not just another sleep aid; it’s a comprehensive nutritional formula
What’s Taking place i am new to this, I stumbled upon this I have discovered It positively helpful and it has helped me out loads. I’m hoping to contribute & help other users like its helped me. Great job.
An impressive share, I just given this onto a colleague who was doing a little evaluation on this. And he the truth is bought me breakfast as a result of I found it for him.. smile. So let me reword that: Thnx for the deal with! However yeah Thnkx for spending the time to debate this, I really feel strongly about it and love reading extra on this topic. If potential, as you become experience, would you mind updating your weblog with extra details? It’s highly helpful for me. Large thumb up for this blog publish!
Good website! I truly love how it is easy on my eyes and the data are well written. I am wondering how I might be notified whenever a new post has been made. I’ve subscribed to your RSS feed which must do the trick! Have a great day!
Puravive is a natural weight loss supplement and is said to be quite effective in supporting healthy weight loss.
Sight care is a vision enhancement aid made of eleven carefully curated science-backed supplements to provide overall vision wellness.
Appreciate it for this post, I am a big big fan of this web site would like to go along updated.
I view something truly interesting about your web site so I saved to bookmarks.
I don’t even know how I finished up right here, however I believed this publish used to be good. I don’t realize who you’re but definitely you are going to a famous blogger in the event you aren’t already 😉 Cheers!
What Is ZenCortex? ZenCortex is an ear health booster that protects ears from potential damage and improves your hearing health.
I used to be very happy to find this web-site.I wanted to thanks to your time for this glorious read!! I undoubtedly having fun with every little little bit of it and I’ve you bookmarked to check out new stuff you blog post.
You made some nice points there. I did a search on the subject matter and found most persons will consent with your blog.
What is ProDentim? ProDentim is an innovative oral care supplement with a unique blend of ingredients designed to promote better oral and dental health
I like this website very much, Its a really nice berth to read and receive information. «There is no exercise better for the heart than reaching down and lifting people up.» by John Andrew Holmes.
Write more, thats all I have to say. Literally, it seems as though you relied on the video to make your point. You definitely know what youre talking about, why throw away your intelligence on just posting videos to your weblog when you could be giving us something enlightening to read?
Hi there, You’ve performed an incredible job. I’ll certainly digg it and personally suggest to my friends. I’m confident they’ll be benefited from this website.
great issues altogether, you simply gained a logo new reader. What might you recommend about your post that you just made a few days in the past? Any positive?
What Is FitSpresso? FitSpresso is a dietary supplement that is made to support healthy fat-burning in the body
Fantastic beat ! I would like to apprentice while you amend your website, how could i subscribe for a blog website? The account aided me a acceptable deal. I had been tiny bit acquainted of this your broadcast offered bright clear idea
Unquestionably believe that which you stated. Your favorite reason seemed to be on the web the easiest thing to be aware of. I say to you, I definitely get annoyed while people think about worries that they just don’t know about. You managed to hit the nail upon the top and defined out the whole thing without having side-effects , people can take a signal. Will likely be back to get more. Thanks
I have learn several just right stuff here. Definitely price bookmarking for revisiting. I surprise how a lot effort you put to make one of these excellent informative web site.
Yeah bookmaking this wasn’t a speculative conclusion great post! .
I’ve been exploring for a little for any high-quality articles or blog posts on this kind of area . Exploring in Yahoo I at last stumbled upon this website. 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 sure to don’t forget this web site and give it a look regularly.
I like this weblog so much, saved to bookmarks.
I am usually to running a blog and i really respect your content. The article has actually peaks my interest. I am going to bookmark your site and maintain checking for brand new information.
We’re a group of volunteers and opening a new scheme in our community. Your web site provided us with valuable info to work on. You’ve done a formidable job and our entire community will be grateful to you.
I don’t commonly comment but I gotta say regards for the post on this great one : D.
You are my inhalation, I have few blogs and sometimes run out from to post .
Lottery Defeater Software: What is it? Lottery Defeater Software is a completely automated plug-and-play lottery-winning software. The Lottery Defeater software was developed by Kenneth.
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.
What is Lottery Defeater Software? Lottery Defeater Software is a plug-and-play Lottery Winning Software that is fully automated. Kenneth created the Lottery Defeater software. Every time someone plays the lottery, it increases their odds of winning by around 98.
Hi there! Quick question that’s totally off topic. Do you know how to make your site mobile friendly? My web site looks weird when browsing from my iphone 4. I’m trying to find a template or plugin that might be able to correct this issue. If you have any suggestions, please share. With thanks!
Woah! I’m really loving the template/theme of this website. It’s simple, yet effective. A lot of times it’s very difficult to get that «perfect balance» between superb usability and visual appearance. I must say you’ve done a fantastic job with this. In addition, the blog loads super fast for me on Safari. Excellent Blog!
What i do not understood is if truth be told how you’re now not actually much more smartly-favored than you might be now. You’re very intelligent. You understand therefore significantly in terms of this subject, made me in my view imagine it from a lot of numerous angles. Its like men and women don’t seem to be interested except it is one thing to accomplish with Woman gaga! Your personal stuffs outstanding. At all times care for it up!
Good info. Lucky me I reach on your website by accident, I bookmarked it.
What Is Java Burn? Java Burn is a natural health supplement that is formulated using clinically backed ingredients that promote healthy weight loss.
Very interesting points you have observed, thanks for posting. «Brass bands are all very well in their place — outdoors and several miles away.» by Sir Thomas Beecham.
Only a smiling visitor here to share the love (:, btw outstanding style.
Thanks for sharing excellent informations. Your web-site is very cool. I am impressed by the details that you¦ve on this web site. It reveals how nicely you understand this subject. Bookmarked this website page, will come back for extra articles. You, my pal, ROCK! I found just the info I already searched all over the place and simply couldn’t come across. What a great website.
That is the right blog for anybody who desires to search out out about this topic. You understand so much its virtually laborious to argue with you (not that I actually would want…HaHa). You positively put a new spin on a topic thats been written about for years. Great stuff, simply nice!
I was just searching for this information for a while. After 6 hours of continuous Googleing, at last I got it in your site. I wonder what is the lack of Google strategy that do not rank this type of informative websites in top of the list. Generally the top web sites are full of garbage.
Really great visual appeal on this site, I’d rate it 10 10.
I have been absent for a while, but now I remember why I used to love this site. Thank you, I will try and check back more often. How frequently you update your website?
I do believe all of the ideas you have introduced to your post. They are very convincing and will definitely work. Nonetheless, the posts are too brief for starters. Could you please lengthen them a bit from subsequent time? Thanks for the post.
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.
Great write-up, I am regular visitor of one’s website, maintain up the excellent operate, and It’s going to be a regular visitor for a long time.
Hey there! I know this is kinda off topic but I was wondering which blog platform are you using for this site? I’m getting tired of WordPress because I’ve had issues with hackers and I’m looking at options for another platform. I would be fantastic if you could point me in the direction of a good platform.
I like the valuable info you provide on your articles. I’ll bookmark your blog and check again here frequently. I’m fairly certain I’ll learn many new stuff right right here! Good luck for the next!
What’s Going down i’m new to this, I stumbled upon this I have found It absolutely helpful and it has helped me out loads. I’m hoping to contribute & help other users like its helped me. Good job.
You made some clear points there. I looked on the internet for the topic and found most people will approve with your blog.
Thank you for another fantastic article. Where else could anybody get that type of info in such a perfect way of writing? I’ve a presentation next week, and I am on the look for such info.
I like this post, enjoyed this one thank you for putting up. «What is a thousand years Time is short for one who thinks, endless for one who yearns.» by Alain.
Would you be considering exchanging hyperlinks?
Its like you read my mind! You seem to know a lot about this, like you wrote the book in it or something. I think that you could do with some pics to drive the message home a little bit, but instead of that, this is wonderful blog. A fantastic read. I will definitely be back.
I couldn’t resist commenting
Today, I went to the beachfront with my children. I found a sea shell and gave it to my 4 year old daughter and said «You can hear the ocean if you put this to your ear.» She placed the shell to her ear and screamed. There was a hermit crab inside and it pinched her ear. She never wants to go back! LoL I know this is completely off topic but I had to tell someone!
I am impressed with this internet site, very I am a big fan .
I just couldn’t leave your site prior to suggesting that I extremely loved the usual information an individual provide in your visitors? Is going to be back often to check up on new posts.
Hiya, I’m really glad I have found this information. Nowadays bloggers publish only about gossips and net and this is really irritating. A good website with exciting content, that’s what I need. Thanks for keeping this site, I’ll be visiting it. Do you do newsletters? Can not find it.
Hi! I’ve been following your weblog for some time now and finally got the courage to go ahead and give you a shout out from Atascocita Texas! Just wanted to tell you keep up the great job!
I just could not go away your site before suggesting that I extremely loved the standard information an individual provide on your guests? Is going to be back frequently in order to check up on new posts
Hiya, I’m really glad I’ve found this information. Today bloggers publish only about gossips and web and this is really annoying. A good site with exciting content, that is what I need. Thank you for keeping this web site, I will be visiting it. Do you do newsletters? Can not find it.
hi!,I really like your writing very a lot! share we communicate extra approximately your article on AOL? I require a specialist on this house to unravel my problem. Maybe that is you! Having a look ahead to see you.
excellent points altogether, you simply gained a brand new reader. What would you suggest about your post that you made a few days ago? Any positive?
Thanks — Enjoyed this article, can you make it so I receive an email when you publish a fresh post?
Thanks for sharing superb informations. Your web site is very cool. I’m impressed by the details that you¦ve on this web site. It reveals how nicely you understand this subject. Bookmarked this web page, will come back for more articles. You, my friend, ROCK! I found simply the info I already searched everywhere and just couldn’t come across. What an ideal website.
Hi there would you mind sharing which blog platform you’re working with? I’m looking to start my own blog in the near future but I’m having a hard time deciding between BlogEngine/Wordpress/B2evolution and Drupal. The reason I ask is because your layout seems different then most blogs and I’m looking for something completely unique. P.S Apologies for being off-topic but I had to ask!
Good web site! I really love how it is easy on my eyes and the data are well written. I am wondering how I might be notified whenever a new post has been made. I’ve subscribed to your RSS which must do the trick! Have a nice day!
I think this site has got very good written content blog posts.
Those are yours alright! . We at least need to get these people stealing images to start blogging! They probably just did a image search and grabbed them. They look good though!
I cling on to listening to the rumor speak about receiving boundless online grant applications so I have been looking around for the most excellent site to get one. Could you tell me please, where could i acquire some?
Hi there this is kinda of off topic but I was wondering if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding expertise so I wanted to get advice from someone with experience. Any help would be enormously appreciated!
I appreciate, cause I found just what I was looking for. You have ended my 4 day long hunt! God Bless you man. Have a great day. Bye
Im not certain the place you are getting your information, but great topic. I must spend some time studying more or understanding more. Thanks for great info I used to be on the lookout for this info for my mission.
I like this post, enjoyed this one regards for posting. «The goal of revival is conformity to the image of Christ, not imitation of animals.» by Richard F. Lovelace.
What i do not realize is actually how you’re now not really a lot more smartly-favored than you may be right now. You’re very intelligent. You know thus significantly in terms of this matter, made me for my part imagine it from numerous various angles. Its like men and women don’t seem to be interested unless it is one thing to accomplish with Lady gaga! Your own stuffs great. Always take care of it up!
Hi, I think your site might be having browser compatibility issues. When I look at your website in Safari, it looks fine but when opening in Internet Explorer, it has some overlapping. I just wanted to give you a quick heads up! Other then that, fantastic blog!
Well I sincerely enjoyed reading it. This article offered by you is very constructive for correct planning.
I’ve been absent for a while, but now I remember why I used to love this web site. Thank you, I’ll try and check back more often. How frequently you update your web site?
Some times its a pain in the ass to read what blog owners wrote but this internet site is rattling user friendly! .
Today, I went to the beachfront with my children. I found a sea shell and gave it to my 4 year old daughter and said «You can hear the ocean if you put this to your ear.» She placed the shell to her ear and screamed. There was a hermit crab inside and it pinched her ear. She never wants to go back! LoL I know this is totally off topic but I had to tell someone!
Excellent blog here! Also your web site loads up fast! What web host are you using? Can I get your affiliate link to your host? I wish my website loaded up as fast as yours lol
Some genuinely wonderful content on this site, thank you for contribution. «There is one universal gesture that has one universal message—a smile» by Valerie Sokolosky.
I not to mention my friends appeared to be following the best helpful tips located on the blog and then before long I got an awful feeling I had not thanked you for them. The boys appeared to be as a consequence warmed to see all of them and have actually been loving them. Thanks for getting really helpful and also for deciding on this kind of fantastic topics most people are really eager to learn about. Our own honest apologies for not expressing appreciation to you sooner.
With havin so much content do you ever run into any issues of plagorism or copyright infringement? My site 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 web without my permission. Do you know any solutions to help prevent content from being ripped off? I’d truly appreciate it.
obviously like your website however you need to take a look at the spelling on several of your posts. Several of them are rife with spelling issues and I in finding it very bothersome to tell the truth then again I’ll definitely come back again.
Hello there! This is my first comment here so I just wanted to give a quick shout out and say I really enjoy reading through your articles. Can you recommend any other blogs/websites/forums that go over the same topics? Thank you so much!
Hello there, just became aware of your blog through Google, and found that it’s truly informative. I am gonna watch out for brussels. I’ll be grateful if you continue this in future. Lots of people will be benefited from your writing. Cheers!
I’m curious to find out what blog platform you have been working with? I’m experiencing some small security issues with my latest site and I’d like to find something more safeguarded. Do you have any suggestions?
Hello, i believe that i saw you visited my weblog so i got here to “go back the choose”.I’m attempting to find issues to enhance my website!I assume its adequate to use some of your ideas!!
You made some nice points there. I did a search on the subject and found most people will approve with your website.
Hi, just wanted to mention, I enjoyed this blog post. It was inspiring. Keep on posting!
Very soon this website will be famous amid all blogging and site-building visitors, due to it’s pleasant articles