Евгений Шелест
JanPietruszka / Depositphotos.com
Зачет излишне уплаченных сумм страховых взносов в ФСС России в 2015 году не свидетельствует об образовании переплаты именно на дату зачета (постановление Арбитражного суда Уральского округа от 21 сентября 2018 г. № Ф09-5553/18 по делу № А50-42056/2017). Суды трех инстанций поддержали Фонд в споре с юрлицом, так как пришли к выводу, что срок давности пропущен в связи с истечением трех лет с даты уплаты соответствующей суммы.
Организация посчитала, что трехлетний срок, установленный в п. 7 ст. 78 Налогового кодекса, может прерываться при совершении фондом действий, свидетельствующих о признании долга, то есть имеющейся переплаты взносов обществом. По мнению заявителя, судами не применены положения ст. 203 Гражданского кодекса. А именно, организация указала на тот факт, что в 2015 году Фонд произвел зачет страховых взносов на сумму более 40 тыс. руб., то есть срок давности должен исчисляться с даты зачета. Однако суд кассационной инстанции отклонил данный довод.
Можно ли переплату по федеральным налогам зачесть в счет упалаты региональных налогов? Узнайте из материала «В счет каких налогов можно зачесть налоговую «переплату»?» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
В ходе судебного разбирательства установлено, что переплата у юрлица образовалась до 1 января 2014 года, а трехлетний срок, в течение которого общество имело право обратиться с заявлением о возврате суммы излишне уплаченных взносов, истек до 1 января 2017 года. Следовательно, подача обществом заявления за пределами трехлетнего срока, то есть после 1 января 2017 года, исключает возможность возврата перечисленных сумм.
По итогам разбирательства суд кассационной инстанции оставил постановление апелляционного суда в силе, а кассационную жалобу юрлица – без удовлетворения.
Hiya, I am really glad I have found this information. Today bloggers publish just about gossips and web and this is actually irritating. A good site with exciting content, this is what I need. Thank you for keeping this web-site, I’ll be visiting it. Do you do newsletters? Can’t find it.
I really like your blog.. very nice colors & theme. Did you create this website yourself or did you hire someone to do it for you? Plz answer back as I’m looking to create my own blog and would like to find out where u got this from. thank you
Does your website have a contact page? I’m having problems locating it but, I’d like to shoot you an email. I’ve got some recommendations for your blog you might be interested in hearing. Either way, great site and I look forward to seeing it improve over time.
Having read this I thought it was very informative. I appreciate you taking the time and effort to put this article together. I once again find myself spending way to much time both reading and commenting. But so what, it was still worth it!
I adore reading through and I believe this website got some really useful stuff on it! .
Hello there! I know this is kinda off topic but I was wondering if you knew where I could find a captcha plugin for my comment form? I’m using the same blog platform as yours and I’m having problems finding one? Thanks a lot!
Great line up. We will be linking to this great article on our site. Keep up the good writing.
Hiya, I am really glad I’ve found this information. Nowadays bloggers publish just about gossips and web and this is actually annoying. A good site with interesting content, this is what I need. Thanks for keeping this website, I will be visiting it. Do you do newsletters? Can not find it.
Hello just wanted to give you a quick heads up. The text in your article seem to be running off the screen in Firefox. I’m not sure if this is a formatting issue or something to do with web browser compatibility but I thought I’d post to let you know. The style and design look great though! Hope you get the problem resolved soon. Thanks
I admire your work, thankyou for all the useful content.
Enjoyed looking through this, very good stuff, regards.
When I originally commented I clicked the «Notify me when new comments are added» checkbox and now each time a comment is added I get several e-mails with the same comment. Is there any way you can remove people from that service? Appreciate it!
I’ve been browsing on-line greater than 3 hours these days, yet I never discovered any fascinating article like yours. It’s lovely value enough for me. In my opinion, if all site owners and bloggers made excellent content material as you did, the internet can be a lot more helpful than ever before.
Hello! I’ve been reading your web site for some time now and finally got the courage to go ahead and give you a shout out from Lubbock Tx! Just wanted to mention keep up the fantastic work!
Very nice post. I simply stumbled upon your weblog and wished to say that I have truly loved browsing your blog posts. In any case I will be subscribing on your feed and I’m hoping you write once more very soon!
Wow, wonderful blog format! How long have you been blogging for? you make running a blog look easy. The total glance of your web site is great, as neatly as the content!
Outstanding post, I think blog owners should learn a lot from this web blog its rattling user pleasant.
excellent issues altogether, you just received a new reader. What would you suggest in regards to your publish that you made some days ago? Any sure?
Oh my goodness! an incredible article dude. Thanks Nevertheless I am experiencing challenge with ur rss . Don’t know why Unable to subscribe to it. Is there anybody getting similar rss problem? Anybody who is aware of kindly respond. Thnkx
Really clear website , thankyou for this post.
Just what I was searching for, regards for putting up.
Nice read, I just passed this onto a colleague who was doing some research on that. And he just bought me lunch because I found it for him smile So let me rephrase that: Thank you for lunch!
The very core of your writing while sounding agreeable originally, did not really work properly with me personally after some time. Someplace throughout the sentences you actually were able to make me a believer unfortunately only for a very short while. I nevertheless have got a problem with your jumps in logic and one would do well to fill in all those gaps. When you actually can accomplish that, I would certainly end up being fascinated.
I am lucky that I discovered this website, exactly the right info that I was searching for! .