8 ноября 2019
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Налогоплательщик считает, что по итогам выездной проверки ему неправомерно доначислен НДС, не восстановленный в связи с переходом на УСН, поскольку в следующем периоде он вновь перешел на общий режим и имеет право вновь заявить этот же вычет.
Суд, исследовав обстоятельства дела, признал позицию налогоплательщика необоснованной (Определение Верховного Суда РФ от 23 сентября 2019 г. № 301-ЭС19-16730).
Налогоплательщик в период применения общего режима в 4 квартале приобрел материалы и предъявил к вычету НДС. Со следующего года он перешел на УСН, поэтому обязан восстановить налог по неиспользованным материалам в силу прямого указания НК РФ.
То, что через год он снова стал применять общий режим, правового значения не имеет.
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