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Если директор снимает деньги со счета компании…


- Номер журнала: Журнал «Налоговые споры» №11/2016
- Дата публикации: 18.11.2016


Суть спора

Два года директор получал в банке по чековой книжке деньги на выплату зарплаты. Часть он оставлял себе как зарплату, тратил на ТМЦ, а большую часть направлял на погашение займа, им же выданного.

Инспекторы при выездной проверке изучили справку по форме 2-НДФЛ и усомнились, что у директора было достаточно средств для выдачи займа организации. По мнению ИФНС, полученные в банке деньги — это его доход. Контролеры предъявили требование об уплате НДФЛ. Компанию также привлекли к ответственности, доначислили налоги, в т. ч. НДФЛ, и штрафы.

Документы компании не соответствовали требованиям бухучета и не отражали реальных хозяйственных операций. В регистрах не было информации о кассовой дисциплине. Договор займа представлен только после завершения проверки, причем он подписан директором от имени обеих сторон. Акта приема-передачи денег по договору займа также не было.

Позиция налоговой инспекции Позиция налогоплательщика
Заработная плата директора составляет незначительную сумму, а в 2012 году не выплачивалась вовсе. Сведений о наличии других доходов у директора нет. Отсутствуют доказательства исполнения договора займа, поэтому все денежные средства, выплаченные в счет погашения долга по займу, являются доходом директора.
В чековой книжке ошибочно указано назначение платежа: «на выплату заработной платы». Целью была экономия на комиссии банка. Денежные средства директор израсходовал на другие цели: погашение займа, покупку ТМЦ. Акт приема-передачи денег инспекция в ходе проверки не запрашивала. Финансовые средства, полученные в банке, не являются доходом директора, не облагаются НДФЛ.
Решение принято в пользу налоговой инспекции

Позиция суда

Директор снимал с расчетного счета деньги с назначением: «выдача на заработную плату». Эти выплаты носят систематический характер в течение продолжительного периода времени. Средства в этот же день из кассы выдавались директору для погашения займа ему же.

Однако отчетность по НДФЛ свидетельствует о том, что у директора не было достаточно средств, чтобы предоставить заем организации, акт приема-передачи денег получателю отсутствует.

В налоговой базе по НДФЛ организация должна была учесть все доходы директора как в денежной, так и в натуральной формах или право на распоряжение которыми у него возникло, а также доходы в виде материальной выгоды (п. 1 ст. 210, 212 НК РФ).

Компания — налоговый агент как источник выплаты доходов обязана была исчислить, удержать у налогоплательщика-директора и уплатить в бюджет этот налог (ст. 224, 226 НК РФ). Организация этого не сделала и поплатилась штрафом по ст. 123 НК РФ.

Полностью выводы суда изложены в постановлении АС Западно-Сибирского округа от 12.09.2016 № Ф04-3119/2016.

Комментарий эксперта

Виола Губайдуллина,
ведущий эксперт «НС»

Налоговая переквалификация сделки

Рассмотрим, почему налоговики переквалифицировали договор займа в трудовой. Переквалификация обозначает изменение типа договора. Но термина «переквалификация сделки» нет ни в Гражданском, ни в Налоговом кодексе. С точки зрения гражданского законодательства, квалификация сделки подразумевает определение типа договора. Квалифицировать сделку, т. е. определить является ли она договором, например, продажи или безвозмездной передачи, можно только, если она действительная. Например, гражданско-правовой договор может быть переквалифицирован в трудовой на основании ст. 19.1 ТК РФ. Последствия от изменения типа договора влияют на права и обязанности сторон, а также налогообложение выплат по нему.

Право инспекции изменить юридическую квалификацию любой сделки, режим обложения и характер деятельности плательщика прописано в Налоговом кодексе (подп. 3 п. 2 ст. 45 НК РФ). При этом потребовать доначисленное по переквалифицированной сделке налоговики могут только через суд. Это дополнительно защищает права плательщиков.

ВАС РФ разъяснил, как судам подходить к изменению квалификации сделки при разрешении налоговых споров1. В налоговых правоотношениях — это не определение типа договора, а любое существенное расхождение между юридической формой и экономическим содержанием сделки. То есть, если документальное оформление операции расходится с ее сутью, налоговый орган вправе пересчитать обязательства плательщика, в решении по результатам проверки указать недоимку и санкции и выставить требование об уплате. Налогоплательщик имеет право погасить задолженность добровольно. Если он не согласен с решением инспекции, налоговики должны обратиться за взысканием доначислений в суд.

Мнимые сделки не подлежат переквалификации, потому что они не действительные. Притворные — суды переквалифицируют: прикрывающую сделку признают недействительной, а прикрываемую квалифицируют, т. е. определят тип договора.

В рассматриваемом споре во время проверки было установлено, что договор займа не оформлен, отсутствовали первичные документы и учетные регистры по кассе, расчетному счету, оплате труда, подотчетным суммам и др. Фирма представила большинство из указанных документов непосредственно в суд. Их приняли к рассмотрению и учли как доказательство. На практике в такой ситуации суды делают вывод о фиктивности или формальности сделок, что влечет за собой изменение их юридической квалификации. Но в данном деле суд таких выводов не сделал. Хотя решение все же было вынесено в пользу налогового органа.

Превращение договора займа в трудовой

В судебной практике можно найти похожие дела (постановления ФАС Волго-Вятского округа от 22.09.2010 № А17-5639/2008, ФАС Волго-Вятского округа от 10.10.2011 № А17-384/2011).

Например, одна организация ежемесячно выплачивала работникам денежные средства на основании договоров долгосрочных займов. Выдача займов регулировалась Положением о социальной поддержке работников компании в форме предоставления долгосрочного целевого займа. Оно было утверждено приказом председателя Совета директоров организации. Речь идет о периоде 2005—2006 гг., поэтому компания не учитывала займы при исчислении ЕСН, НДФЛ и страховых взносов на обязательное пенсионное страхование.

Налоговый орган изменил юридическую квалификацию сделок. В результате отношения компании с работниками по договорам долгосрочных займов были признаны трудовыми по выплате заработной платы. Суд решил, что выданные работникам долгосрочные целевые займы в связи с их&nbsnbsp;переквалификацией в средства на оплату труда нужно включать в расходы, уменьшающие базу по налогу на прибыль на основании ст. 255 НК РФ. А суммы начисленных процентов за пользование займами надо исключить из внереализационных доходов.

Выдача наличных денег под отчет возможна при условии полного погашения подотчетным лицом задолженности по ранее полученной под отчет сумме наличных денег.

Переквалификация была произведена на основании пп. 3 и 7 постановления Пленума ВАС РФ от 12.10.2006 № 53 «Об оценке арбитражными судами обоснованности получения налогоплательщиком налоговой выгоды». Суды подтвердили, что спорные выплаты работникам фактически являлись вознаграждением за труд. А значит, компания необоснованно сэкономила на ЕСН, НДФЛ и страховых взносах.

Спасение утопающих…

Чтобы организацию не обвинили в манипуляциях, необходимо соблюдать ряд рекомендаций.

Во-первых, правильно указывать назначение платежа.

Во-вторых, если с директором (другим сотрудником) заключен договор займа, он должен быть оформлен в письменном виде, к нему необходимо приложить график платежей и своевременно отражать выданное и полученное по данному договору в учете.

В-третьих, если директор или, например, главбух получает деньги под отчет, то он должен за них отчитаться. В противном случае — все подотчетные средства также будут признаны его доходом. Или того хуже «выводом активов из хозяйственного оборота организации».

Именно так решил ВС РФ, рассматривая дело о банкротстве (определение от 29.01.2016 № 304-ЭС15-7530(4)).

Отметим, что ситуация была похожая, только деньги для выдачи зарплаты сотрудникам выдавали не директору, а главбуху. Суд напомнил: что для выдачи денег на расходы, связанные с осуществлением деятельности компании, подотчетному лицу оформляют расходный кассовый ордер. Для этого подотчетник должен написать заявление, а руководитель проставить на нем визу о сумме наличности и сроке, на который она выдается.

Подотчетное лицо обязано в срок, не превышающий трех рабочих дней после дня истечения срока, на который выдана наличность, или со дня выхода на работу предъявить авансовый отчет с прилагаемыми подтверждающими документами. Проверить отчет и провести окончательный расчет бухгалтерия должна в сроки, установленные руководителем.

Еще пример: фирма выдала под отчет директору 20 млн руб. якобы для оплаты услуг контрагента. Никаких доказательств оплаты при проверке инспекции представлено не было. Так же как и счетов-фактур и документов, подтверждающих агентскую деятельность партнера. Результат: эту сумму исключили из расходов по налогу на прибыль, включили в доход директора и оштрафовали фирму на 800 тыс. руб. по ст. 123 НК РФ (определение ВАС РФ от 14.05.2014 № ВАС-5277/14).

И таких случаев немало. За три года один директор, не задумываясь о последствиях, умудрился снять с расчетного счета 70 млн руб. Документы, подтверждающие расходование денег, не оформлял. За что и поплатился почти 16 млн НДФЛ, пени и штрафа (постановление Президиума ВАС РФ от 05.03.2013 № 14376/12).

Бывают случаи, когда контролеры перегибают палку. Например, Пенсионный фонд доначислил страховые взносы на деньги, выданные под отчет директору на командировку.

Суд поддержал организацию. Он исходил из того, что документы, подтверждающие расходы директора, оформлены правильно и сомнений в подлинности не вызывают (определение ВС РФ от 28.04.2016 № 309-КГ16-3693).

Конечно, в данном деле речи о переквалификации не шло. Однако приведенные примеры лишний раз доказывают: нецелевое расходование средств привлекает внимание контролеров и может плачевно закончиться для организации. 


1 Пункты 7 и 8 постановления Пленума ВАС РФ от 12.10.2006 № 53 «Об оценке арбитражными судами обоснованности получения налогоплательщиком налоговой выгоды». >> Вернуться в статью 

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<span class="designer-name" itemprop="manufacturer">Chopard</span>
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18k White Gold 'Hamsa Hand' Floating Diamond Bracelet
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    <span class="price " itemprop="price">$845</span>
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    <span class="price">$1,630</span>
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    <span class="percent">48%</span>
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<span class="product-condition product-condition-13">Condition: <span>Gently used</span></span>
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<span class="designer-name" itemprop="manufacturer">Chopard</span>
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18k White Gold and Diamond Happy Diamonds Floating Diamond Heart Ring Size 7
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    <span class="price " itemprop="price">$1,995</span>
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    18k White Gold and Diamonds Happy Cross Pendant Necklace
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    • <span class="price-label "></span>
      <span class="price " itemprop="price">$1,095</span>
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      18k White Gold and Diamonds Happy Diamonds Love Heart Pendant
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      • <span class="price-label further-discounted">WAS </span>
        <span class="price further-discounted" >$3,600</span>
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      • <span class="price-label sale-price">NOW </span>
        <span class="price sale-price" itemprop="price">$2,100</span>
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        18k White Gold Happy Diamond Floating Diamond Ring Size 6
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        • <span class="price-label further-discounted">WAS </span>
          <span class="price further-discounted" >$3,900</span>
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        • <span class="price-label sale-price">NOW </span>
          <span class="price sale-price" itemprop="price">$2,270</span>
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          18k White Gold Ice Cube Ring Size 5.5
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          • <span class="price-label further-discounted">WAS </span>
            <span class="price further-discounted" >$695</span>
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          • <span class="price-label sale-price">NOW </span>
            <span class="price sale-price" itemprop="price">$405</span>
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          • <span class="price-label">Retail Price:</span>
            <span class="price">$1,350</span>
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            <span class="percent">70%</span>
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          18k Yellow Gold and Diamond Happy Diamond Love Pendant
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          • <span class="price-label "></span>
            <span class="price " itemprop="price">$1,795</span>
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              <span class="price " itemprop="price">$3,675</span>
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              Stainless Steel Happy Sport Floating Diamonds Square Watch
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            <div id="product-condition-14" style="display: none;">
            <h5>Handbags and Accessories Grades</h5>
            <table>
            <tbody>
            <tr><th>New</th>
            <td>Item hasn't been used.</td>
            </tr>
            <tr><th>Like New</th>
            <td>Item is like new with very slight signs of use. Natural tan leather has darkened slightly although no signs of soiling.</td>
            </tr>
            <tr><th>Gently Used</th>
            <td>Item has obviously been used, but no signs of significant soiling, abrasions, stains, scratches, or tears. Leather is supple with minimal creasing. Natural tan leather has honey patina due to contact with air and human body oils although no signs of soiling.</td>
            </tr>
            <tr><th>Well Used</th>
            <td>Item has been well-loved and it shows. Signs of wear, especially on bottom and corners although no tears on main areas. Light soiling of materials. Many fashionistas agree that many items in this category look their best and brandish these items with pride.</td>
            </tr>
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            </table></div>
            <div id="product-condition-9" style="display: none;">
            <h5>Shoe Condition Grades</h5>
            <table>
            <tbody>
            <tr><th>New</th>
            <td>Shoes have not been worn. Soles and uppers have no signs of wear.</td>
            </tr>
            <tr><th>Like New</th>
            <td>Shoes are like new with very slight signs of wear on the soles. Very little to no signs of soiling on the shoe uppers.</td>
            </tr>
            <tr><th>Gently Used</th>
            <td>Shoes have obviously been worn, but no signs of significant wear, abrasions, stains, scratches, or tears on the shoe upper. Leather is supple with minimal creasing. Some signs of wear and abrasion on the soles.</td>
            </tr>
            <tr><th>Well Used</th>
            <td>Shoes were well-loved and it shows. Some signs of significant wear and abrasion on the edges and/or bottoms of the soles. Possible light soiling of materials on the shoe uppers. <br /><br /></td>
            </tr>
            </tbody>
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            <h5>Jewelry Condition Grades</h5>
            <table>
            <tbody>
            <tr><th>New</th>
            <td>Item hasn't been used.</td>
            </tr>
            <tr><th>Like New</th>
            <td>Item is like new with very slight signs of use. Metal surface may show slight surface scratches, but item has "like-new" sparkle and shine.</td>
            </tr>
            <tr><th>Gently Used</th>
            <td>Item has obviously been used, but no signs of significant abrasions, stains, scratches, or dents. Metal surface has superficial surface scratches.</td>
            </tr>
            <tr><th>Well Used</th>
            <td>Item has been well-loved and it shows. Signs of wear, with medium scratches visible from a close distance. Light soiling or discoloration of materials may be present.</td>
            </tr>
            </tbody>
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            <h5>Handbags and Accessories Grades</h5>
            <table>
            <tbody>
            <tr><th>New</th>
            <td>Item hasn't been used.</td>
            </tr>
            <tr><th>Like New</th>
            <td>Item is like new with very slight signs of use. Natural tan leather has darkened slightly although no signs of soiling.</td>
            </tr>
            <tr><th>Gently Used</th>
            <td>Item has obviously been used, but no signs of significant soiling, abrasions, stains, scratches, or tears. Leather is supple with minimal creasing. Natural tan leather has honey patina due to contact with air and human body oils although no signs of soiling.</td>
            </tr>
            <tr><th>Well Used</th>
            <td>Item has been well-loved and it shows. Signs of wear, especially on bottom and corners although no tears on main areas. Light soiling of materials. Many fashionistas agree that many items in this category look their best and brandish these items with pride.</td>
            </tr>
            </tbody>
            </table></div>
            <div id="product-condition-11" style="display: none;">
            <h5>Handbags and Accessories Grades</h5>
            <table>
            <tbody>
            <tr><th>New</th>
            <td>Item hasn't been used.</td>
            </tr>
            <tr><th>Like New</th>
            <td>Item is like new with very slight signs of use. Natural tan leather has darkened slightly although no signs of soiling.</td>
            </tr>
            <tr><th>Gently Used</th>
            <td>Item has obviously been used, but no signs of significant soiling, abrasions, stains, scratches, or tears. Leather is supple with minimal creasing. Natural tan leather has honey patina due to contact with air and human body oils although no signs of soiling.</td>
            </tr>
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            <td>Item hasn't been used.</td>
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            <td>Item hasn't been worn.</td>
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            <br><br>
            <header><div><div><h1 class="entry-title">Chopard L.U.C Louis-Ulysse – The Tribute</h1>
            <p class="byline author vcard">
            <time class="updated" datetime="2013-01-09T10:00:47+00:00">09/01/2013</time> / 
            2 responses / 
            in Chopard / 
            tagged: Dress Watches, Reviews
            </p>
            </header>
            <div class="entry-content">
            <p><strong>There has been a much publicized concern within the watch industry about over reliance on one or two key suppliers of components. Some companies have addressed this by purchasing their own case makers, developing their own movements and seeking greater independence.В </strong></p>
            <p>Chopard, the family owned concern, has sought vertical integration, with virtually all components being made in- house.В I recently toured one of their production facilities in Meyrin on the outskirts of Geneva. The breadth of skills within the company is staggering. They even have their own foundry where ingots of precious metals for case making are formed!</p>
            <p> </p>
            <p>My admiration for Chopard’s L.U.C models is immense. The finishing of the watches surpasses many timepieces with greater brand awareness. Several of the watches bear the Poinçon de Genève, the Hallmark of Geneva. The attention to detail is spellbinding.</p>
            <p>One aspect which appeals to my sensibilities is the understated elegance of the watches. They are not designed to be outrГ© or make brash, bold statements. Chopard L.U.C are not designed for the nouveau riche, who seek recognition for their conspicuous consumption. This is a brand for the sartorially astute and the cognoscenti seeking horological excellence.</p>
            <p> A watch I recently saw at the superb SalonQP event, was the L.U.C Louis-Ulysse – The Tribute. Its large dimensions, the case diameter is 49.60 mm, caught my attention. However, unlike some watches which garner my affection over a period time, this was love at first sight.</p>
            <p>The Tribute has a simplicity of line and graceful form which leads to my swearing undying love beneath the moon and stars. Yet, beneath the face so pure, is an intellect so profound.</p>
            <p>This watch is the charming culmination of a collaboration between the Geneva Watchmaking School and Chopard Manufacture.</p>
            <p>пїјThe two parties worked together in developing a pocket-watch movement.The students at the school benefited from the considerable resources of Chopard Manufacture and likewise the Genevan brand were able to perpetuate the tradition and craftsmanship they clearly hold so dear.</p>
            <p>I recently had the good fortune to meet Karl-Friedrich Scheufele. He is a modest, quiet man who has a keen eye for detail. Quality and design functionality are important to the German born Co-President, who has clearly made Geneva is home.</p>
            <p>Beneath the classical lines of The Tribute, there is much creativity and innovation.</p>
            <p><em>The dial</em></p>
            <p>The white dial has an innocence. The lacquered ceramic, imparts a pure persona, distilled to perfection.В Roman numerals are used to convey hours. They are in line with the design codes of other L.U.C models and proffer a familiarity I never tire of.В Black Dauphine fusГ©e-type hour and minute hands express time with succinct style.</p>
            <p style="text-align: center;"> </p>
            <p>Framing the dial is a minute rail, utilising the judiciously limited palette of black and white. However, it mischievously embraces a red hue every five minutes and it is this small smattering of colour which enhances the visual appeal. It is subtle and well judged. It does not detract but enhances.</p>
            <p>A subsidiary seconds display is located at 6 o’clock. It features an L.U.C logo to its northerly aspect, repeating the aforementioned blood red tincture.</p>
            <p> </p>
            <p>Residing below noon is the brand’s nomenclature with the foundation date proudly proclaimed, 1860. This model was created to celebrate the 150th anniversary of the company formed by Louis-Ulysse Chopard, the man whose initials feature on some of the finest timepieces available today.</p>
            <p><em>The case</em></p>
            <p>Those readers possessing an observant nature will have noted that the crown resides at noon, not the usual 3 o’clock. This is because this wristwatch, courtesy of an ingenious invention by Karl Scheufele I, can be converted into a pocket watch. Karl was the founder of Eszeha, the Scheufele family company, who are the present-day owners of Chopard.</p>
            <p> </p>
            <p>Turn over the watch and press a panel to the top of the affixed cradle. This unlocks the cradle and by twisting it counter clockwise, the watch can be released. It can then be worn as a pocket watch and comes with a chain to facilitate formal wear.</p>
            <p>Despite this ingenuity of the device, it is the view of the movement which bestows the most beauty. Chopard have indulged my need to see the beauty of the craftsmanship exampled within by considerately providing a sapphire crystal caseback.</p>
            <p>пїј<em>The movement</em></p>
            <p>Chopard are a manufacture in the truest sense of the word. They make virtually all the components which reside within the cases of their handsome L.U.C timepieces.В Yet, it is the execution of the movements which makes me smile with joy. As you admire each facet of the L.U.C 06.01-L, you glean increasing respect for Chopard.</p>
            <p style="text-align: center;"> </p>
            <p>Study the main plate and you will see perlage presented with peerless refinement. The bridges are adorned with Côtes de Genève motif in magical splendor. Examine the bridges and you will see edges are bevelled and jewels have polished holes. The balance spring is secured with a sliding stud cap. Screw heads are polished to perfection, their slots appear untouched. These are just some examples of the 12 point criteria associated with the Poinçon de Genève.</p>
            <p> </p>
            <p>There are two particular aspects of the movement which I particularly like. The screwed balance, often a sign of a quality movement and the swan-neck regulator. It is the finish of the swan neck regulator which particularly appeals.В Black polishing of the swan neck regulator is the fruit of patient endeavor. Repeated use of diamantine paper and the luxury of time, results in a mirror-like finish which is gorgeous to behold.</p>
            <p> </p>
            <p>If you look at the wheels of the going train, admire the circular graining. As you closely examine part of the barrel cover, note the snailing, a delicious spiral-shaped motif with a delightful flavour which encourages salivation.</p>
            <p>The movement has COSC certification, distinguishing it as a chronometer.</p>
            <p><em>Conclusion</em></p>
            <p>I have scrutinised this watch in minute detail. I have sought to reveal any shortcomings in its specification and execution. However, I have failed to find any faults with it.В My close examination is partly motivated by a strong desire to purchase this watch for my own collection. I have tried to envisage any potential flaws which would make it unsuitable.</p>
            <p>For some, the scale of the watch may prove too large and unsuitable for diminutive wrists. Thankfully, the word “diminutive” has seldom been used to describe me.</p>
            <p>The inspired way the watch vertically integrates into the ingenious cradle is superb. However, it is the vertical integration of the many trades and skills within Chopard Manufacture that truly dazzles.В I cannot think of a more fitting tribute to Louis-Ulysse Chopard than this handsome watch which bears his name.</p>
            <p> </p>
            <p><em>пїјTechnical specification</em></p>
            • <em>Model</em>: Chopard L.U.C Louis-Ulysse – The Tribute Model reference: 161923-1001</li>
            • <em>Case</em>: 18-carat white gold case; diameter 49.60mm; height 11.27 mm (without fastening system); height 14.50 mm (with fastening system); water resistant to 3 bar (30 metres); sapphire crystal to the front and caseback.</li>
            • <em>Functions</em>: Hours; minutes; subsidiary seconds</li>
            • <em>Movement</em>: L.U.C 06.01-L; hand-wound movement; frequency 21,600 vph (3 Hz); 20 jewels; over 80 hours power reserve.</li>
            • <em>Strap</em>: Hand-sewn black alligator leather strap, lined with brown alligator leather and supplied on 18-carat white gold pin buckle.</li>
            • <em>Limited edition</em>: 150 pieces</li>
            <p>This article is written byВ Angus Davies, guest contributor forВ Monochrome WatchesВ and editor of the UK website,В Escapement.uk.com</p>
            <p> </p>
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            <h2>2 responses</h2>

            1. <article id="div-comment-118013" class="comment-body">
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              <b class="fn">Vladimir</b> <span class="says">says:</span>
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              <time datetime="2013-10-11T13:47:16+00:00">
              11/10/2013 at 13:47
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              <p>Как купить такие часы? и сколько они стоят?</p>
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            2. <article id="div-comment-118069" class="comment-body">
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              <b class="fn">Frank Geelen</b> <span class="says">says:</span>
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              <time datetime="2013-10-11T15:28:54+00:00">
              11/10/2013 at 15:28
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              <p>Vladimir, Google translate is a blessing, because I don’t speak (or read) Russian. You asked how to buy the watch? And how much do it costs?<br />
              This is the Chopard ref. 161923-1001. The watch is for sale at Chopard retailers and boutiques. Please visit the Chopard website to find out where they sell their watches near your place. http://www.chopard.com/l-u-c-louis-ulysse-the-tribute-161923-1001</p>;
              <p>Official retail price is just above € 40,000 Euro.</p>
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            Angus Davies
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            Monochrome Watches, founded in 2006, is one of the best read online publications dedicated to fine watches. Monochrome brings news, in-depth reviews explaining the most intricate details, and historical stories from the world of Haute Horlogerie.
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            • 32 mm <span class="facet-count">8</span><span class="element-invisible"> Apply 32 mm filter </span></li>
            • 25 mm <span class="facet-count">6</span><span class="element-invisible"> Apply 25 mm filter </span></li>
            • 36 mm <span class="facet-count">6</span><span class="element-invisible"> Apply 36 mm filter </span></li>
            • 24 mm <span class="facet-count">5</span><span class="element-invisible"> Apply 24 mm filter </span></li>
            • 27 mm <span class="facet-count">5</span><span class="element-invisible"> Apply 27 mm filter </span></li>
            • 30 mm <span class="facet-count">5</span><span class="element-invisible"> Apply 30 mm filter </span></li>
            • 31 mm <span class="facet-count">5</span><span class="element-invisible"> Apply 31 mm filter </span></li>
            • 33 mm <span class="facet-count">5</span><span class="element-invisible"> Apply 33 mm filter </span></li>
            • 40 mm <span class="facet-count">5</span><span class="element-invisible"> Apply 40 mm filter </span></li>
            • 37 mm <span class="facet-count">4</span><span class="element-invisible"> Apply 37 mm filter </span></li>
            • 44 mm <span class="facet-count">4</span><span class="element-invisible"> Apply 44 mm filter </span></li>
            • 42 mm <span class="facet-count">3</span><span class="element-invisible"> Apply 42 mm filter </span></li>
            • 18 <span class="facet-count">2</span><span class="element-invisible"> Apply 18 filter </span></li>
            • 28 mm <span class="facet-count">2</span><span class="element-invisible"> Apply 28 mm filter </span></li>
            • 39 mm <span class="facet-count">2</span><span class="element-invisible"> Apply 39 mm filter </span></li>
            • 22 mm <span class="facet-count">1</span><span class="element-invisible"> Apply 22 mm filter </span></li>
            • 29 mm <span class="facet-count">1</span><span class="element-invisible"> Apply 29 mm filter </span></li>
            • 34 mm <span class="facet-count">1</span><span class="element-invisible"> Apply 34 mm filter </span></li>
            • 41 mm <span class="facet-count">1</span><span class="element-invisible"> Apply 41 mm filter </span></li>
            • 46 mm <span class="facet-count">1</span><span class="element-invisible"> Apply 46 mm filter </span></li>
            </div></div></div></section><div class="block block-system block-main block-system-main odd" id="block-system-main"><div class="block-inner clearfix"><div class="content clearfix"><div class="view view-product-category-2 view-id-product_category_2 view-display-id-page view-dom-id-414e977aa0ca7898f5e84866abff78e5"><div class="view-content"><div class="item-list"><ul class="products-per-collection">
          • <div class="views-field views-field-rendered-entity-1"> <span class="field-content"><article class="node node-product-display odd clearfix" id="node-product-display-53966"><div class="content clearfix"><div class="field field-name-field-images field-type-image field-label-hidden"><div class="field-items"><div class="field-item even"></div></div></div><div class="field field-name-title-field field-type-text field-label-hidden"><div class="field-items"><div class="field-item even"><h2>18K <span class="hide-brand">Chopard </span>Imperiale Watch with Diamonds</h2></div></div></div><div class="field field-name-field-brand field-type-text field-label-hidden"><div class="field-items"><div class="field-item even">Chopard</div></div></div></div></article></span></div>­<div class="views-field views-field-commerce-stock"> <span class="field-content"><div class="stock-1 stock"><span>Sold</span></div></span></div><div> <span><div class="price-wrapper none "><span class="field field-name-commerce-price">$23,995</span></div></span></div></li>
          • <div class="views-field views-field-rendered-entity-1"> <span class="field-content"><article class="node node-product-display even clearfix" id="node-product-display-48020"><div class="content clearfix"><div class="field field-name-field-images field-type-image field-label-hidden"><div class="field-items"><div class="field-item even"></div></div></div><div class="field field-name-title-field field-type-text field-label-hidden"><div class="field-items"><div class="field-item even"><h2><span class="hide-brand">Chopard </span>Dual Time 162274-1001 White Gold Watch</h2></div></div></div><div class="field field-name-field-brand field-type-text field-label-hidden"><div class="field-items"><div class="field-item even">Chopard</div></div></div></div></article></span></div>­<div class="views-field views-field-commerce-stock"> <span class="field-content"><div class="stock-1 stock"><span>Sold</span></div></span></div><div> <span><div class="price-wrapper none retail-true"><span class="field field-name-commerce-price">$29,990</span><span class="retail-price">$46,390</span></div></span></div></li>
          • <div class="views-field views-field-rendered-entity-1"> <span class="field-content"><article class="node node-product-display odd clearfix" id="node-product-display-40360"><div class="content clearfix"><div class="field field-name-field-images field-type-image field-label-hidden"><div class="field-items"><div class="field-item even"></div></div></div><div class="field field-name-title-field field-type-text field-label-hidden">
          • rplerphil (22.02.2018 22:06:50)
            Страницы: Пред. 1 2 3 4 5 6 След.
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