Неправомерное применение налоговыми органами расчетного метода – основание для признания доначислений незаконными
11, Сентября 2012
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А.Г. Дуюнов,руководитель группы налоговой практики «Пепеляев Групп»
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Текст этой статьи доступен только подписчикам на электронную версию журнала "Налоговед".
Ключевые слова: «НДС» – «налог на прибыль» – «налоговый агент» – «расчетный метод» – «ВАС РФ» – «КС РФ»
A.G. Duyunov
If the tax authorities apply the computational method without justification, this is a ground for treating additional charges as illegal
Point at issue: taxes additionally assessed using the computational method with regard to secondment services if there are no documents confirming the cost of work of each employee.
Key conclusion: the computational method could not be applied arbitrarily, as the Russian Tax Code contains an exhaustive list of grounds for applying it. This method is not applicable to tax agents.
Point at issue: taxes additionally assessed using the computational method with regard to secondment services if there are no documents confirming the cost of work of each employee.
Key conclusion: the computational method could not be applied arbitrarily, as the Russian Tax Code contains an exhaustive list of grounds for applying it. This method is not applicable to tax agents.
