Констутационный суд против самовольного уменьшения кадастровой стоимости на сумму НДС

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Констутационный суд против самовольного уменьшения кадастровой стоимости на сумму НДС
Корректировать цифру, внесенную в ЕГРН, не вправе ни суды, рассматривающие спор о налоге на имущество, ни его плательщик.

Ситуация, ставшая классической: фирма самостоятельно уменьшила для целей налогообложения кадастровую стоимость объектов недвижимости, указанную в ЕГРН, на сумму НДС. Напомним, мы уже неоднократно освещали итоги подобных действий. Так же было и в этот раз: сначала налоговики предложили доплатить налог на имущество, потом с ними согласились арбитражные суды, стандартно отметив, что при рассмотрении налогового спора суды не вправе корректировать кадастровую стоимость (для этого существуют другие процедуры).

Но организация упорствовала и обратилась в КС. Но тщетно. Оспариваемые заявителем нормы НК и закона об оценочной деятельности не регулируют вопросы определения НДС при установлении кадастровой (рыночной) стоимости объекта, а следовательно, не могут расцениваться как нарушающие конституционные права, указал КС в определении 2604-О от 30.09.2019, отказавшись принимать жалобу фирмы к рассмотрению.

Итак, теперь еще яснее: самодеятельность в корректировке кадастровой стоимости бесполезна. Лучше обратиться в суд, требуя не просто приравнять ее к рыночной, но и исключить из нее НДС. Правда, по второму пункту перспективы недавно несколько затуманились: ВС запретил оценщикам выделять в рыночной стоимости отдельной строкой НДС. Все будет зависеть от того, как именно суды будут понимать последние указания высших судей – следует ли НДС считать включенным в рыночную цену по умолчанию или нет. Однозначного ответа пока никто, включая ВС, не дал.

Источник: ocenchik.ru

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