FTS first reached out to the beneficiaries of offshore companies in the Netherlands

The Russian owners of offshore companies can be promptly disclosed at the request of the Federal Tax Service.
23.12.2014
RBC
Origin source
Charging a tax on profits from the company's "Autotor-management», she has made from the Netherlands authorities' response, who hide behind nominee director of a local company - the main owner, Vladimir Shcherbakov. Lawyers call this case a precedent in dealing with offshore companies.

In early December, the Arbitration Court of St. Petersburg dismissed the appeal of CJSC "Autotor-Management" at the decision of the Federal Tax Service (FTS), the largest taxpayers №8 on additional income tax for 2010-2011 in the amount of 596.1 million rubles. including penalties and interest. The text of the decision is published in the files of arbitration cases on December 12. A special feature of this case was the work of the Federal Tax Service with offshore companies.

During the on-site inspection at the beginning of this year, the inspection revealed the company's participation in the scheme of tax evasion. In particular, "Autotor-Management" at a price 20% higher than market rented property from the LLC "Baltic car factories" (BAZ), understating its tax base, believed to FTS. Both companies are in the same group, BAZ was listed at the time of checking a resident of the Kaliningrad Special Economicones and did not pay income and property tax.

In the materials of the court said that in 2006 a number of holding companies "Autotor" contributed to the authorized capital BAZ their property: buildings, structures and equipment. Next BASES this property rented car assembling structures, as well as "Autotor management." Tax has found that income bases in the form of dividends sent Dutch Doan BV

FTS failed to obtain information about the ultimate beneficiaries of the offshore company. As follows from the testimony of control Doan BV in 2010-2011 Luc Robert (presented in the materials of the court), the beneficiary company - Vladimir Scherbakov, chairman of the "Autotor" Holding the Board of Directors.

"We will appeal, despite the fact that part of the court granted our complaint. The essence of our disagreement with the tax is reduced to the question of determining the amount of rent for leased manufacturing facilities, "- said RBC Olesya Kazarina, PR-director of" Autotor Holding ". According to her, the rent was set by the lessor on the basis of the conclusion of the companies included in the top four mirovyh appraisal companies: in the course of the trial "Autotor" presented an expert opinion Ernst & Young, confirming the validity of the fixed rents in the existing market conditions.

MIFNS №8 representative declined to comment.

Agreement earned

The Dutch side provided information on Doan BV on the basis of an agreement between Russia and the Kingdom of 1996 "On the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and property." According to managing partner of law firm "Alexei Gurov and Partners" Alexei Gurov, information exchange procedure by agreement of the two countries' state agencies can transmit data, such as the receipt of dividends, profits, income from property and on taxpayers themselves. But cases of this to work in practice, he could not remember.

The practice of law is the first case of unconditional assistance to the Russian tax on the part of the foreign tax authority, claim lawyers polled by RBC. "This pre-assignor changes the whole practice since the disbandment of SAC and will be crucial for those who are clearly abusing and is not afraid of any consequences, "- said partner Paragon Advice Group Alexander Zakharov. The story of Shcherbakov, says lawyer exclude the possibility of using transit companies vysokonalogovyh jurisdictions.

Case "Autotor" shows that the Russian tax authorities are increasingly focusing not only documents, but also the testimony - and not only in the domestic operations, but also in international, adds senior lawyer Goltsblat BLP Artem Toropov. According to Zakharov, is now in the risk zone includes all who use Dutch and similar jurisdiction for aggressive tax planning. They will either have to completely move their business in Russia, or to restructure its operations.

The high-profile tax cases, which would be based on the disclosure of the beneficiary through a transit jurisdiction or offshore, there was no confirmed Partner International Tax Associates BV Rustam Vahitov. However, in the "Coin" trade network was uncovered a connection between growingsian and Cypriot companies. In the case of Alexander Senatorova (IIAS) in 2012 the fact of control over the beneficiary's Russian assets through a number of funds and trusts were established through the provision of the plaintiff creditor in the court of confidential documents from Cyprus, the court found it possible foreclosure on these assets.

The point about the benefits

"Autotor-Management" is included in the Kaliningrad holding "Autotor" which gathers cars KIA, BMW, Cadillac, Chevrolet, Opel and Hyundai. The founder and principal owner of the holding company - Vladimir Shcherbakov. "Autotor-Management" is engaged in the contract assembly of Opel and Chevrolet.

After a tax audit at the beginning of this year, claims were brought CJSC "Autotor-Management", CJSC "Autotor" and LLC "Trade Hellas." Total three companies assessed additional income taxes of 3.5 billion rubles. (See. RBC November 27). Tax officials say the case "Autotor-Management" should become a precedent in judicial proceedings for the other two companies.

As an expert of the Federal Tax Service has been involved employee of one of appraisal companies not specializingiysya on such examination, said a representative of "Autotor". His conclusion was based on data from published online ads on unheated warehouses prewar buildings offered for lease at a price not exceeding $ 20 per square meter. m, a source explained RBC. This figure, according to him, was taken as a basis for tax calculation of lease payments for the latest housing with modern equipment and technologies, which are manufacturing facilities for the production of cars of leading brands, investment in which amounted to more than € 500 million.