Евгений Шелест
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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.
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