“Miel-Real Estate” appealing about 200.5 million rubles of tax claims

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Tax inspection N45, previously verified by the ZAO MIAN, filed a claim against the company “Miel real estate,” the structure of one of the largest estates holding “Miel”, at 200.5 million rubles, “Kommersant”.

After tax disclosed in the MIAS bill schemes selling apartments in new market participants declared their intention to abandon the “gray” schemes. But now the tax authorities are trying to prove in court that he and CJSC “MIEL-property” used for tax evasion another scheme, the newspaper notes.

The Moscow Arbitration Court began its consideration of the case, in which the “Miel-Real Estate” appealing about 200.5 million rubles tax claims for 2006.

The bulk of the claims (90%) of the amount of income tax. Tax authorities considered that the prices at which the company realize the right to the apartment, were substantially lower than the market (over 20%), allowing the base to understate income tax.

In particular for sale citizens apartments in buildings under construction company “Miel property” used in 2006, several types of agreements: assignment of the claim to the apartment, the co-investment agreement and a preliminary contract of sale.

In total in 2006 was committed about 450 transactions. The audit tax found that in some cases, apartments were sold at low prices. For example, at one and the same time in the same house on the same floor of the same apartment with the same area were sold to a single customer for 40 000 rubles per 1 square meter, and the other – to 70 rubles per 1 square meter.

Tax officials have noted that the price was different even from contracts covered by the same client on the one flat.

For the difference between the actual and the market price inspection and assessed additional income taxes.

In this case, according to the newspaper quoting a representative of CJSC “MIEL-estate”, “no tax may assess transactions executed during the construction of houses to the processing and transfer of customer ownership of flats.”

A company representative said that the base for income tax forms only after the underlying transactions.