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  • Русяев Н.А. Полномочия Налоговых Органов По Признанию Сделок Недействительными

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    23 views6 pages

    Русяев Н.А. Полномочия Налоговых Органов По Признанию Сделок Недействительными

    Uploaded by

    Octav Cazac

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
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Cnego- BaTesibHo, BO3MOXEH Ht Nepe- cMorp Hanoropbix nocneacTEnit, ro 6yaeT Bonee noApo6ko pac- cworpeHo Hime, Teauc 0 npvopurere 3koHo- Mueckoro conepxKaHs Han ero wopmaaseckoh opmoh non- HocTbio coBniongetes Ha npakTH- ke, NTO BHBHO W3 aHanin3a cy- AeGrex aeN Hanor Ha npH6bint opra- Hwgauni. 8 nocTaHoanennu @AC Bananno-CuBupcKoro oK- pyra ot 10.04.2007 Ne @04- 2117/2007(33186-A27-31) cyne6- ble HHCTaHUMIK MPMI K BbIEO- Ay 0 Tom, 40 npMaHaHne cRenkH HegeVicrBuTenbHOM He osHaNaeT ‘ocriapuigansin caMoro baka pac- XOQOB, a TaKKE Hx NPOMBBOACT- BeHHOTO HasHaveHna, B pesyne- Tate npustanina chenkn Henelict- biTenbHow nog coMHeHWe cTa- BUTCA OCHOBAHNE NNaTEXa, HO HE cam cbaxt nnarexa. B noctaHoanekin (DAC Moc- Kosckoro okpyra of 08.05.2007 Ne KA-K41/3570-07 cy yeazan, To B HanorosoM ¥ GyxranTep- ckom yuerax oTpaxkaloTen M Y4H~ TwiBadTea He TpaxmaHcKo-Npa- Bosbie caenkiy, a xosaicrseHHbe onepauni, 8 cBASH CHEM OM Mo npovero npnaliatt HecocToR- TenbHiM A080; Hanoros0ro Op- Tava 06 orcyrcrainn 3KoHOMMHE- ckoro oBOcHOBAHA HeCeHHA pacxonos no apeHaueim nnare- aM 28 UMyWECTBO, N1PaBO COb- CTBeHHOCTH Ha KOTOpoe ocnope- Ho 8 Cyne. BnocraHoaneninn DAC Moc- Koackoro oKpyra oT 01.06.2007 Ne KA-A4O/3147-07-2 cy yKa- aan, 470 HK PO ne ycratoaneHo TaKoro yCnoBHA NpsHaHAA pac- xOR08 OBOCHOBAHHEINI, KAK H2- MYE NMUEHSHM Y KOHTEHT-NpO- Baiiepos, crenoBatenbHo, y Cy- fa we MMeeTCA ocHOBaHiNh Tpeapasnsta « HanoronnaTenb: uyaky gononkuTenbHbie TpeGo- Baku To npenCTaBneHID AOKY- Se 8 cany cr. 173 IK PO cnenka, 38- Kvo4eHHan OPMEMIECKHM. OM, He MMeIOU\AM. nNYeHRHA Ha Bante COOTETCTEYIOLWMM Bi- OM nenTenbHOCM, RBNAeTCA Oc- NopuMon m oTuane oT HK sTOxHOM cglenkn pelicTeuTenbHa Bo Tex nop, noka oBpatHice He yeraHosneko peuieHveM cyaa no icky © npusHaHinn ZaHHO! chen xnnenevctanTenshoi. ‘AC Cesepo-3antagHoro oxpy- rae noctaHoaneunn oF 24.05.2007 no neny Ne AS6-20622/2006 ykagan Ha OUMBOUHOCTE BbIB0- a Hanorosore oprava o Hemel crautensHoct cpenkn, copep- WeHHOH HeyCTaHOBNEHHEINE m= om, nockonexy camo no cee ognucarie Gorosopa wt HHbixX AOKyMeHTOa HeynonHOMoYeH- bIM AMUOM No OBLIEMY NPaBH- ny rpaxqatckoro 3aKoxoma- Tenkcraa He sANHETCA OcHOBE- Hem a8 MpHSHAHHA >TOR cnenkn HenelicranTensHol, Tak ax @ 3TOM chysae OHa cunTaeT~ ch 3aKMIOVeHHOR OT HMeHH HB unTepecax dakmueckn coBep- lumawero ee nia Chenyownit npamep noka- aeipaer, To HanoronnaTenbiMK Moxer noHeCTH OTpMUaTENbHEIe hanoroBbie nocneACTBMR & TOM cysae, ecnn nocne pysHaHus caeneu HeaelicremmensHon Bynet epecmarpusath Hasiorossie No- cencreua 3a nepwon a0 Aare bHECeHAA CYOM CooTBETCTBYIO™ sero peweHns. Tak, DAC Moc- Kosckoro oKpyra 6 noctaHos~ enn oT 16.08.2006 Ne KA- ‘MM0/7011-06 yazan, uTo Hanoro- sue oBazatenscrsa oGuwecrsa, ceraannbie C HegelicTenTenbHo- CcTbi0 caienkis, BOBHMKAIOT y HaNo- ronnatensuyka c MoweHTa 8CTy- nena 9 SaKoHHYIO cMmy pe wena cyna. B ceRan c 3T/M Ha- oronnatenbunk HenpaBoMepHo cxoppekrinposan pacxopsi no Ao- rosopy naira 3a nepvon, npea- wecrayounr cyneGHoMy peuie~ ito. B To BpeMr Kak chesozano A eerie del pet $ g : é Fi = jeopiia w npaxraKa Ne8/2008 5 g 3 Bui no HAC npx npvsHaniin caerku HenevicrenTenbHon, Ae creyer Tor 2ke mpaxynn. Cra- toa V46 HK PO npenycmarpitsa: et, 70 OBbeKTOM OGnoxeHnA HAC aenaioTca onepaunn no peanmaauun, nepenave ToBapoe (pa6or, yenyr) 1 T. 0. Crenoza- Tembiio, onepauhh no peanvsa- tn mneywiecrea HesaecHMo oF ero rpaxslaHcko-npasosoro cra ryca B mOGOM cnyae OBNATaIoT- caAHAC Bcoorsercranncnoan.2n.1 ct. 162 HK PO & o6naraembii HMC o6opoT axniouatorcn ni0- Bele nonyaemsie npeanpasTan Mu feHexnbie cpencrea, echit wx nonysenine cBAsaHo ¢ pacie- Tamm io onaaTe Tosapos (pa- Gor, ycyr). 3aKoHonaTens pac- cwarpeaet Kak HecywlecTeeH nyio Ty npasoayio popMy, B KO- yopyio Guinn oGnexeHui Miare- en. EaWHCraenitit KouTepnit Aun x exmoveHha 8 OOnarae- Mui HJIC o60por ~ cas ¢ pac weTaMn no onare ToBapos (pa~ Gor, yenyr). B cesau craw npn vsyeHnin npunepa ¢ oroBopoM apeHgb! apenfonarent, nonyyan nnate- eu B KaMecTBe nutaTel 32 NOMb30 pare umywecTsom, o693aH npeawasuiTs i ynnarath HAC. ‘Apenjiatop npr >To nionysaet ace copmanbiuie ocHosaHnn Ana mpenocTassiexnn eMy BENe- yop no HAC (manwane caera~ chaxtyps, onpuxogosanne Wy’ lwectea, npHoGpereHe ToBapo8 (pa6or, yoyr) six Hanoroobna- raemesx onepaunin) Cyne6uaa npaktaKa nop- Teepxaizer cnpasennsocte non- xojla, B COOTBETCTBHN C KOTOPDIM hapyweline HOpM rpaxqaHcKoro 3akOHOMIATENSCTEA MOKET SAM AT He HanoroobnoxeHHe TombKO 8 cysanx, nipaMo npeaycmorpeH- Henx 3aKoHOMaTEMCTEOM™. He G6yaerT umeT® sHayeHna npwataHie cnenki HenelicreH- TenbHow MNO Hanory Ha MMy~ uyecrso. Mynkr 1 ct. 374 HK PD ykaabiBaet, 470 OBbekTOM Hano- Foobnoxenua ane poccalickitx opranmsauwih nprataerca Ren- xiMOe HM HEABWKHMOE HMyLIe- creo (BKnio¥aa HMywecTBo, Ne- penakioe 20 BpemeHioe srane- ve, ramis308aHne, pacnopmxe- ne writ aobeprTensioe ynDB- eke, sHeceHHoe 8 COBMECTHYIO estenbrocts), ysuraeaemoe Ha Ganance 8 KavecTse ofpexToe ocHoBHbix CpemcTB, 8 CooTEeTCT- BM: c yCTaHOENeHHBIM nopsLKOM senenmn Gyxrantepckoro ywera. TaKuim o6pasoM, oTHECeHMNe OC- HoBHoro cpenctea x rpaxAaH- ‘cko-npaBoshiM kareropnaii nT tymbHoe BrageHue ANA yeneh ynnatet Hanora Ha MMyulecTso aHavenm He weer, Cienosa- TenbHo, rinatwTe Hanor Ha HMy- wecTBo ONxHO TO AMuo, KOTO- poe pakiuweckn yuyTbiBaer HMy- InecrBo y ce6a Ha Ganavice 6 Ka: uecte OGuekTa —OCHOBHEIX cpeacre. B KeMecrse NpHMepa 3 cy- neBHOK npaxrAKH MOXxHO npH- BeCTH yKe yNOMMHABIeECA 6 craree nocraHosnenne DAC Mo- cxoBcxoro oxpyra oT 08.05.2007 Ne KA-K41/3570-07. Cya, now Mo Mpovero, ycTAHOBIAN, 470 ¢ MoMeHTa 3akmo4eHiNn “oroBo- pop xynn-nponaxu HeABMxH Moro umywectea n o60pyz08a- hina _Mexay HanoronnaTensuM- KOM W eFo KOHIpareHTON 0 Tpysanva wx HeneacTenTenb- HuIMi cnopHble oBbeKTst o670- OHA HanoroM Ha MMyLMeCTEO Ha Ganakice y wenoronnarenouth- xa orcyrcvaoaann, Ha 3t0M ocHO- Baxi cyab! npKuinn K BbiBOAY 06 orcyrcraun y HanoroBoro op Tava npasosbx ocHoBaHnl: ATA oHaMMCHeHNE HanoronnaTenb~ yaky Hanora Ha MMyulecTBo 1 npwenevenna ero K HanoroBoti ovpercreenHocta no A. 1 cr. 122 HK PO s ame wrpacha Berwoqy B 3aknioveHve ormeTHM oe HOBHBe BHIBOADI, KOTOpbIC cre- yor M3 aHani2a RevCTByIOWAK B HaCTOAUIee BpeMA HOPM, 37Pa- ruparouux nonHOMONNA HaNoro- bIx opraHog No NpysHaHvi0 Ce~ flOK HegelicTaiATenbHiMn 1. B Hacronuiee apems Her onHOsHauKOTO NOKUMAHNR TOTO, ero npegcrasnet Cobol Tpe6o- alive Hanorosoro oprava 0 ne- peksannoukauyn cgenkit. To tanenino aropa, nepeKeanne- Kaun caenkn ROMKHa O3HANATE TomibKo ee nepeKaanucpiKaliiio 8 rpaxgancko-npaBosoM cMBICNe a ocHoBakMM cr. 170 HK PO. O6nabiBanme Hanorosoro Opraka AOHANMCHTS HAnOT NO >TOMy focHoBaniiio TonbKo 8 CyAe6HOM nopAnKe RBNRETCR BAXKOM Ta~ paHTue” coGniogeHMA mpaB Ha- noronnarensiyKa. 2. Mipasonprwenurensns cne~ AyeT nonkocrsio OTKaaTECA OT InpaKtakn cnonesoBaHin TaKHX oljerounenx KarTeropiit, KaK ¢He~ oSpocosectHoctbs, |

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