Russian Federation: The Development Of Judicial Practice On The Re-Qualification Of Relations Between The Parties Under A Supply Agreement In An Interest-Free Loan

Last Updated: 19 August 2019
Article by Dzhangar Dzhalchinov, Alexey Matveev and Valentina Shapiro

Развитие судебной практики по вопросам переквалификации отношений сторон по договору поставки в беспроцентный заем

26.07.2019 Арбитражный суд Тульской области вынес решение по делу ООО «Сфера» (далее – «Общество», дело № А68-2494/2018). В рамках спора рассматривался вопрос переквалификации отношений сторон по договору поставки в беспроцентный заем и необходимости учета в составе доходов по налогу на прибыль займодавца суммы процентов по такому займу.

Как следует из материалов дела, между Обществом и его взаимозависимым контрагентом (далее – «Контрагент») был заключен договор, в соответствии с которым Контрагент должен был изготовить и поставить Обществу продукцию на условиях предварительной оплаты. Вместе с тем отгрузки продукции по заключенному договору Контрагентом не производились. После перечисления авансов заключенные спецификации к договору расторгались, как указывает Общество, по причине того, что «отпадала необходимость в приобретении изделий». В дальнейшем Контрагент осуществлял возврат денежных средств Обществу.

В ходе выездной налоговой проверки Общества МРИ ФНС России по крупнейшим налогоплательщикам Тульской области (далее – «Инспекция») помимо взаимозависимости Контрагента и Общества выявила дополнительные обстоятельства, свидетельствующие, по мнению Инспекции, о фиктивности отношений между Обществом и Контрагентом, а именно:

  • отсутствие у Контрагента структурного подразделения, работники которого могли бы произвести предусмотренную договором продукцию,
  • отсутствие дат подписания спецификаций,
  • неуказание причин расторжения спецификаций в соглашениях об их расторжении,
  • неприменение Контрагентом штрафных санкций за отказ Общества от продукции и др.

Кроме того, Инспекцией было установлено, что почти половина привлеченных Обществом от ряда банков кредитных средств сразу после получения направлялась Контрагенту в качестве авансов по договору. Контрагент, в свою очередь, полученные денежные средства возвращал Обществу после расторжения спецификаций в срок от 1 до 33 дней, оформляя их как возврат аванса. Указанные обстоятельства в совокупности послужили основанием для вывода Инспекции о том, что фактически Общество предоставляло Контрагенту денежные средства, полученные от банков, в виде беспроцентных займов. Тем самым Общество получало необоснованную налоговую выгоду в виде минимизации налоговых обязательств путем занижения внереализационных доходов в результате совершения с взаимозависимым лицом действий, которые не были обусловлены разумными экономическими причинами. В результате Обществу был доначислен налог на прибыль с недополученных процентных доходов, размер которых Инспекция определила исходя из сумм авансов, перечисленных в адрес Контрагента по договору поставки, и действовавшей в проверяемом периоде ставки рефинансирования ЦБ РФ.

Суд согласился с выводами Инспекции касательно переквалификации отношений между сторонами по договору поставки в заемные отношения. Тем не менее, согласно решению суда, данное обстоятельство не привело к занижению Обществом внереализационных доходов, предусмотренных п. 6. ст. 250 НК РФ, ввиду следующего:

  • Стороны не оговорили взимание процентов за пользование денежными средствами. Это, однако, не нарушает норм гражданского или налогового законодательства, поскольку ГК РФ и НК РФ не содержат запрета на выдачу беспроцентных займов, а также требований установления в договоре займа определенных процентных ставок.
  • Исходя из положений п. 6 ст. 250 и п. 1 ст. 269 НК РФ, основанием для начисления в налоговом учете внереализационного дохода по договору займа является только то действующее долговое обязательство, условиями которого уплата процентов прямо предусмотрена. Поскольку по беспроцентному займу проценты не выплачиваются, норма п. 6 ст. 250 НК РФ применению не подлежит. В связи с тем, что при выдаче беспроцентного займа не происходит начисление и получение процентов, отсутствует доход, подлежащий налогообложению.
  • Кроме того, возможность заключения как возмездного, так и безвозмездного договора займа предусмотрена законодателем для любых категорий лиц без каких-либо исключений. Следовательно, предоставление беспроцентного займа в рамках отношений между взаимозависимыми лицами, которыми являются Общество и Контрагент, не может рассматриваться как создание между ними коммерческих или финансовых условий, отличных от тех, которые имели бы место в сопоставимых сделках между независимыми лицами. Таким образом, ссылка Инспекции на п. 1 ст. 105.3 НК РФ при доначислении спорной суммы налога на прибыль необоснованна.

В результате, несмотря на наличие оснований для переквалификации отношений сторон по договору поставки в беспроцентный заем, суд удовлетворил требование Общества об отмене решения Инспекции в рассматриваемой части.

По нашему мнению, материалы рассматриваемого судебного акта заслуживают особого внимания. Во-первых, в основу доначисления Обществу обязательств по налогу на прибыль не был положен, как можно было ожидать исходя из ранее сформировавшейся практики налоговых органов, отказ в вычете процентов по привлеченным банковским кредитам для беспроцентного финансирования взаимозависимого лица, что, очевидно, имело место. Отступление от обычной практики успеха Инспекции не принесло. Во-вторых, в данном судебном акте были, пожалуй, впервые сформулированы правовые позиции об отсутствии оснований для вменения займодавцу «недополученного» облагаемого налогом на прибыль процентного дохода исходя из гражданско-правовой природы договора займа, где взимание или отказ от взимания процентов остается на усмотрение сторон. Налоговые правоотношения фактически признаны вторичными по отношению к действительно имевшим место отношениям сторон.

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