Решение единственного участника не нужно удост. нотариально

Решение единственного участника не нужно удост. нотариально

Решение единственного участника не нужно удост. нотариально

Суды трех инстанций признали незаконными требование ИФНС о нотариальном удостоверении решений единственного участника общества.

Общество обратилось в ИФНС с уведомлением о внесении в ЕГРЮЛ сведений о реорганизации юрлица в форме присоединения. Налоговая инспекция отказала в регистрации. ИФНС указала, что общество представило решение единственного участника, которое не соответствует требованиям п.п. 3 п. 3 статьи 67.1 ГК РФ — отсутствовало нотариальное удостоверение решения.Общество обратилось в суд с заявлением о признании незаконным решения ИФНС.Суд первой инстанции заявленные требования удовлетворил. Признал незаконным решение ИФНС, обязал налоговую инспекцию устранить нарушения прав и законных интересов общества. Апелляция решение суда первой инстанции оставила без изменения.

Инспекция не согласилась с принятыми судебными актами и обратилась в суд округа.Кассация не нашла оснований для отмены обжалуемых судебных актов. Суд указал, что из смысла ст. 39 закона об обществах с ограниченной ответственностью следует, что в обществе, состоящем из одного участника, общие собрания участников не проводятся, а вопросы, относящиеся к компетенции общего собрания участников общества, решаются одним участником. Поскольку требование о нотариальном удостоверении, установленное пп. 3 п. 3 ст. 67.1 ГК РФ, относится к оформлению решения общего собрания участников общества, на решение единственного участника общества оно не распространяется.Документ: постановление АС НО от 01.11.206 № А43-1613/2016

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