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"AUTOSTAT OMNIBUS-2020". Winter Car tires: preferences of car owners (fourth wave)

"AUTOSTAT OMNIBUS-2020". Winter Car tires: preferences of car owners (fourth wave)

Exit date 07.12.2020

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Price 3500 eur.

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Volkswagen and Peugeot Citroen could underpay taxes in Russia

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Thirteenth Arbitration Appeal Court of St. Petersburg did not satisfy the lawsuit of "Volkswagen Group Rus", which contested the decision on additional tax on its property. A similar decision was made at the suit of Peugeot Citroen Mitsubishi Automobiles Rus («PSMA Rus").

According to the newspaper "Vedomosti", Interregional Inspectorate of the Federal Tax Service for Major Taxpayers number 8 checked whether the two companies enjoy rightly the benefits of the property tax on the rights of investors of plants that are producing cars in Kaluga region.

"Volkswagen Group Rus" has signed an agreement with the Government of the Kaluga region to build the plant in 2006, "PSMA Rus" - in 2008. Both agreements promised investors a tax exemption on the property, created by these investment projects, in accordance with court documents. This benefit was provided by the law of the Kaluga region "On Property Tax" and it extended to the property, created in the first three years of the investment project.

German carmaker decided that the property is a subject on the privilege, if the investor invested in it for the first three years - regardless of the date of creation of this property and its transfer to fixed assets. The Court also agreed with tax experts: exemption is valid only if the property is created during the first three years of the investment, capital investment in it have been completed and it is translated to fixed assets. As a result, it was assessed for investors additional 410 million Rubles of tax and 172 million Rubles of fines and penalties.

"PSMA Rus" tried to convince the court that it is necessary to count the period of three years from the date of its entry into an investment agreement as a successor to the original investor - RSA Rus, since 2009. But the court held that the rights and obligations of the original investors switched to "PSMA Rus" in the stage of the investment, which took place on the date of transfer. And because the privilege applies to all property, created with the signing of the agreement, and a three-year period is calculated from the moment of entry of the company into an investment project, and since the beginning of its implementation, since 2008, follows from the court documents. It means that "PSMA Rus" had to pay tax for property, created in 2011. It was assessed additional 4.4 million Rubles in taxes and 1.5 million Rubles of fines and penalties.

Neither the courts nor the tax authorities do not take into account the continuing character of investment project implementation, as well as the fact that at the time of signing of invest agreements it was operated the version of the law, which provides investors with benefit in respect of property, created within the investment project, says the advisor to the practice of tax law of the company Sameta, Roman Denisov. Restrictions appeared only in connection with the new law, which came into force in 2010. They not only impair the rights of the automakers as taxpayers, but they also violates their rights as foreign investors, says Mr.Denisov.

03.03.15 AA "AUTOSTAT"
Source: www.autostat.ru