LLC "Stroy Service" presented to the inspection (2013)

Target 7

LLC "Stroy Service" presented to the inspection of the VAT declaration in which he stated that the right to a refund of the tax from the budget. Inspectorate of the Federal Tax Service of Upper Iset district of Yekaterinburg conducted a desk audit, the results of which the tax has been refunded to the taxpayer and transferred to his account. Later inspection conducted field audit, which resulted in found that the tax was wrongfully reimbursed. The Company was asked to pay a VAT refund from the budget as a sum of arrears. LLC "Stroy Service" appealed the decision in court inspections.
Evaluate the situation with the current tax legislation.

Target 8

The cadastral value of land owned by LLC "Barnyard" on the right of ownership is calculated in the amount of 300,500,639 rubles. This information is included in the state cadastre of real estate on the basis of the state cadastral valuation of land.
Assuming that the state cadastre of real estate included unreliable cadastral value of land is the basis for calculating land tax, Ltd. "Barnyard" applied to the Arbitration Court of the Sverdlovsk Region with management requirements Rosreestra Sverdlovsk region on the recognition of doubtful results of the state cadastral estimation of the disputed land portion.
LLC "Barnyard", referring to the prepared at his request by the appraiser report, according to which the market value of the disputed land was 40.650 000, indicated that the cadastral value is much greater than the market value is inaccurate. Moreover, the arbitrary definition of the cadastral value of the land, are the basis for calculating land tax is a violation of the tax legislation the principle of economic feasibility of the tax.
On the basis of legislation in force to vote the legitimacy of the current situation.
Taking into account the current legislation and legal positions of the Constitutional Court analyze the procedure for determining the tax base for land tax.

Target 9

Ltd. "M" has outstanding debt obligations to a Swiss company «L». This debt is more than four times greater than the difference between the sum of the value of assets and liabilities of "M" on the last day of the tax period.
In respect of "M" Interdistrict Inspectorate for major taxpayers held cameral tax audit for the period 2009-2011 GG , The results of which made a decision to prosecute and charge additional tax on income in the amount of 200,490,000 rubles.
One of the grounds for the recognition of wrongful classification of amounts accrued interest on debt obligations in the costs of "M" for the period 2009-2011, served as the withdrawal of the tax authority on the need to use in this situation the provisions of para. 2, Art. 269 \u200b\u200bof the Tax Code regulating the procedure for calculating interest in respect of controlled debt.
The taxpayer, considering the opinion of the tax authority in error, when applying the Arbitration Court of the Sverdlovsk region referred to Art. 24 agreements of 15.11.1995 and of 12.05.1998, the city, believing that the provisions in fact exclude the possibility of the use of para. 2, Art. 269 \u200b\u200bof the Tax Code taking into account the interest on controlled debt.
Taking into account the provisions of the applicable tax legislation, prepare for the taxpayer reasoned explanation on the issue.