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≈сли директор снимает деньги со счета компанииЕ


- Ќомер журнала: ∆урнал ЂЌалоговые спорыї є11/2016
- ƒата публикации: 18.11.2016


—уть спора

ƒва года директор получал в банке по чековой книжке деньги на выплату зарплаты. „асть он оставл€л себе как зарплату, тратил на “ћ÷, а большую часть направл€л на погашение займа, им же выданного.

»нспекторы при выездной проверке изучили справку по форме 2-Ќƒ‘Ћ и усомнились, что у директора было достаточно средств дл€ выдачи займа организации. ѕо мнению »‘Ќ—, полученные в банке деньги Ч это его доход.  онтролеры предъ€вили требование об уплате Ќƒ‘Ћ.  омпанию также привлекли к ответственности, доначислили налоги, в т. ч. Ќƒ‘Ћ, и штрафы.

ƒокументы компании не соответствовали требовани€м бухучета и не отражали реальных хоз€йственных операций. ¬ регистрах не было информации о кассовой дисциплине. ƒоговор займа представлен только после завершени€ проверки, причем он подписан директором от имени обеих сторон. јкта приема-передачи денег по договору займа также не было.

ѕозици€ налоговой инспекции ѕозици€ налогоплательщика
«аработна€ плата директора составл€ет незначительную сумму, а в 2012 году не выплачивалась вовсе. —ведений о наличии других доходов у директора нет. ќтсутствуют доказательства исполнени€ договора займа, поэтому все денежные средства, выплаченные в счет погашени€ долга по займу, €вл€ютс€ доходом директора.
¬ чековой книжке ошибочно указано назначение платежа: Ђна выплату заработной платыї. ÷елью была экономи€ на комиссии банка. ƒенежные средства директор израсходовал на другие цели: погашение займа, покупку “ћ÷. јкт приема-передачи денег инспекци€ в ходе проверки не запрашивала. ‘инансовые средства, полученные в банке, не €вл€ютс€ доходом директора, не облагаютс€ Ќƒ‘Ћ.
–ешение прин€то в пользу налоговой инспекции

ѕозици€ суда

ƒиректор снимал с расчетного счета деньги с назначением: Ђвыдача на заработную платуї. Ёти выплаты нос€т систематический характер в течение продолжительного периода времени. —редства в этот же день из кассы выдавались директору дл€ погашени€ займа ему же.

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

¬ налоговой базе по Ќƒ‘Ћ организаци€ должна была учесть все доходы директора как в денежной, так и в натуральной формах или право на распор€жение которыми у него возникло, а также доходы в виде материальной выгоды (п. 1 ст. 210, 212 Ќ  –‘).

 омпани€ Ч налоговый агент как источник выплаты доходов об€зана была исчислить, удержать у налогоплательщика-директора и уплатить в бюджет этот налог (ст. 224, 226 Ќ  –‘). ќрганизаци€ этого не сделала и поплатилась штрафом по ст. 123 Ќ  –‘.

ѕолностью выводы суда изложены в постановлении ј— «ападно-—ибирского округа от 12.09.2016 є ‘04-3119/2016.

 омментарий эксперта

¬иола √убайдуллина,
ведущий эксперт ЂЌ—ї

Ќалогова€ переквалификаци€ сделки

–ассмотрим, почему налоговики переквалифицировали договор займа в трудовой. ѕереквалификаци€ обозначает изменение типа договора. Ќо термина Ђпереквалификаци€ сделкиї нет ни в √ражданском, ни в Ќалоговом кодексе. — точки зрени€ гражданского законодательства, квалификаци€ сделки подразумевает определение типа договора.  валифицировать сделку, т. е. определить €вл€етс€ ли она договором, например, продажи или безвозмездной передачи, можно только, если она действительна€. Ќапример, гражданско-правовой договор может быть переквалифицирован в трудовой на основании ст. 19.1 “  –‘. ѕоследстви€ от изменени€ типа договора вли€ют на права и об€занности сторон, а также налогообложение выплат по нему.

ѕраво инспекции изменить юридическую квалификацию любой сделки, режим обложени€ и характер де€тельности плательщика прописано в Ќалоговом кодексе (подп. 3 п. 2 ст. 45 Ќ  –‘). ѕри этом потребовать доначисленное по переквалифицированной сделке налоговики могут только через суд. Ёто дополнительно защищает права плательщиков.

¬ј— –‘ разъ€снил, как судам подходить к изменению квалификации сделки при разрешении налоговых споров1. ¬ налоговых правоотношени€х Ч это не определение типа договора, а любое существенное расхождение между юридической формой и экономическим содержанием сделки. “о есть, если документальное оформление операции расходитс€ с ее сутью, налоговый орган вправе пересчитать об€зательства плательщика, в решении по результатам проверки указать недоимку и санкции и выставить требование об уплате. Ќалогоплательщик имеет право погасить задолженность добровольно. ≈сли он не согласен с решением инспекции, налоговики должны обратитьс€ за взысканием доначислений в суд.

ћнимые сделки не подлежат переквалификации, потому что они не действительные. ѕритворные Ч суды переквалифицируют: прикрывающую сделку признают недействительной, а прикрываемую квалифицируют, т. е. определ€т тип договора.

¬ рассматриваемом споре во врем€ проверки было установлено, что договор займа не оформлен, отсутствовали первичные документы и учетные регистры по кассе, расчетному счету, оплате труда, подотчетным суммам и др. ‘ирма представила большинство из указанных документов непосредственно в суд. »х прин€ли к рассмотрению и учли как доказательство. Ќа практике в такой ситуации суды делают вывод о фиктивности или формальности сделок, что влечет за собой изменение их юридической квалификации. Ќо в данном деле суд таких выводов не сделал. ’от€ решение все же было вынесено в пользу налогового органа.

ѕревращение договора займа в трудовой

¬ судебной практике можно найти похожие дела (постановлени€ ‘ј— ¬олго-¬€тского округа от 22.09.2010 є ј17-5639/2008, ‘ј— ¬олго-¬€тского округа от 10.10.2011 є ј17-384/2011).

Ќапример, одна организаци€ ежемес€чно выплачивала работникам денежные средства на основании договоров долгосрочных займов. ¬ыдача займов регулировалась ѕоложением о социальной поддержке работников компании в форме предоставлени€ долгосрочного целевого займа. ќно было утверждено приказом председател€ —овета директоров организации. –ечь идет о периоде 2005Ч2006 гг., поэтому компани€ не учитывала займы при исчислении ≈—Ќ, Ќƒ‘Ћ и страховых взносов на об€зательное пенсионное страхование.

Ќалоговый орган изменил юридическую квалификацию сделок. ¬ результате отношени€ компании с работниками по договорам долгосрочных займов были признаны трудовыми по выплате заработной платы. —уд решил, что выданные работникам долгосрочные целевые займы в св€зи с их&nbsnbsp;переквалификацией в средства на оплату труда нужно включать в расходы, уменьшающие базу по налогу на прибыль на основании ст. 255 Ќ  –‘. ј суммы начисленных процентов за пользование займами надо исключить из внереализационных доходов.

¬ыдача наличных денег под отчет возможна при условии полного погашени€ подотчетным лицом задолженности по ранее полученной под отчет сумме наличных денег.

ѕереквалификаци€ была произведена на основании пп. 3 и 7 постановлени€ ѕленума ¬ј— –‘ от 12.10.2006 є 53 Ђќб оценке арбитражными судами обоснованности получени€ налогоплательщиком налоговой выгодыї. —уды подтвердили, что спорные выплаты работникам фактически €вл€лись вознаграждением за труд. ј значит, компани€ необоснованно сэкономила на ≈—Ќ, Ќƒ‘Ћ и страховых взносах.

—пасение утопающихЕ

„тобы организацию не обвинили в манипул€ци€х, необходимо соблюдать р€д рекомендаций.

¬о-первых, правильно указывать назначение платежа.

¬о-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.

¬-третьих, если директор или, например, главбух получает деньги под отчет, то он должен за них отчитатьс€. ¬ противном случае Ч все подотчетные средства также будут признаны его доходом. »ли того хуже Ђвыводом активов из хоз€йственного оборота организацииї.

»менно так решил ¬— –‘, рассматрива€ дело о банкротстве (определение от 29.01.2016 є 304-Ё—15-7530(4)).

ќтметим, что ситуаци€ была похожа€, только деньги дл€ выдачи зарплаты сотрудникам выдавали не директору, а главбуху. —уд напомнил: что дл€ выдачи денег на расходы, св€занные с осуществлением де€тельности компании, подотчетному лицу оформл€ют расходный кассовый ордер. ƒл€ этого подотчетник должен написать за€вление, а руководитель проставить на нем визу о сумме наличности и сроке, на который она выдаетс€.

ѕодотчетное лицо об€зано в срок, не превышающий трех рабочих дней после дн€ истечени€ срока, на который выдана наличность, или со дн€ выхода на работу предъ€вить авансовый отчет с прилагаемыми подтверждающими документами. ѕроверить отчет и провести окончательный расчет бухгалтери€ должна в сроки, установленные руководителем.

≈ще пример: фирма выдала под отчет директору 20 млн руб. €кобы дл€ оплаты услуг контрагента. Ќикаких доказательств оплаты при проверке инспекции представлено не было. “ак же как и счетов-фактур и документов, подтверждающих агентскую де€тельность партнера. –езультат: эту сумму исключили из расходов по налогу на прибыль, включили в доход директора и оштрафовали фирму на 800 тыс. руб. по ст. 123 Ќ  –‘ (определение ¬ј— –‘ от 14.05.2014 є ¬ј—-5277/14).

» таких случаев немало. «а три года один директор, не задумыва€сь о последстви€х, умудрилс€ сн€ть с расчетного счета 70 млн руб. ƒокументы, подтверждающие расходование денег, не оформл€л. «а что и поплатилс€ почти 16 млн Ќƒ‘Ћ, пени и штрафа (постановление ѕрезидиума ¬ј— –‘ от 05.03.2013 є 14376/12).

Ѕывают случаи, когда контролеры перегибают палку. Ќапример, ѕенсионный фонд доначислил страховые взносы на деньги, выданные под отчет директору на командировку.

—уд поддержал организацию. ќн исходил из того, что документы, подтверждающие расходы директора, оформлены правильно и сомнений в подлинности не вызывают (определение ¬— –‘ от 28.04.2016 є 309- √16-3693).

 онечно, в данном деле речи о переквалификации не шло. ќднако приведенные примеры лишний раз доказывают: нецелевое расходование средств привлекает внимание контролеров и может плачевно закончитьс€ дл€ организации. 


1 ѕункты 7 и 8 постановлени€ ѕленума ¬ј— –‘ от 12.10.2006 є 53 Ђќб оценке арбитражными судами обоснованности получени€ налогоплательщиком налоговой выгодыї. >> ¬ернутьс€ в статью 

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    <div id="slcontent_0_sleft_0_storyDiv" class="story"><p>ZURICH: Some Swiss watch fans eager to wear the work of a fine maker may have to upgrade after the country’s Fondation de la Haute Horlogerie categorised the industry for the first time, clarifying which brands are in and out of the exclusive club.</p><p>In a three-year review of 86 brands, 64 were selected as examples of fine watchmaking, according to the Swiss organiser of the Geneva watch salon and Watches & Wonders exhibition. </p><p>Richemont’s Cartier, Rolex and Swatch Group AG’s Omega made the cut. Richemont’s Baume & Mercier, Rolex’s sister brand Tudor and Swatch’s Longines didn’t.</p><p>The industry group says it’s the first comprehensive effort to classify high-end Swiss brands in a business where the perception of exclusivity equals all-important bragging rights. </p><p>The group said it wanted to bring clarity to the consumer about what it means to buy a fine watch -- even if that involved excluding some other well-known brands.</p><p>Zuzanna Pusz, an analyst at Berenberg, said recognition of a brand comes primarily from what consumers make of it, not what an institution defines it as.</p><p>“Swiss-made label, high complications, aesthetics, and simple brand preferences are still more important than such definitions and probably won’t affect demand or allure.” </p><p>Money isn’t everything and in some cases heritage trumped price tags: Cartier made it into the rankings even though its watches generally sell for thousands less than a Patek Philippe.</p><p>The foundation’s cultural council divided brands into four segments. Cartier, LVMH’s TAG Heuer, Patek, Audemars Piguet and Rolex are included in the category of historic watchmaking houses. </p><p>The contemporary-brands segment counts Parmigiani and Romain Jerome. Montblanc is cited as a luxury brand, while watch geeks will recognize Kari Voutilainen in the “artisans-creators” segment.</p><p>The labels were evaluated based on seven areas that vary in weighting, including research and development, design, history, distribution and brand image. </p><p>The foundation declined to say which categories counted the most and said the process will be repeated every two to three years. </p><p>Members of the council, including former Richemont board member Franco Cologni, collectors, historians and journalists, could not have current links to the brands in order to guarantee the independence of the classification, the group said. – Bloomberg</p><div id="divlastparagraph"></div></div>
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    1. <div data-p13n-asin-metadata="{"ref":"pd_d0_recs_v2_cwb_241_1","asin":"B00BCYHLI2"}" class="a-section a-spacing-none p13n-asin">
      <div class="a-section a-spacing-mini"> <img alt="Longines Heritage Automatic Chronograph Stainless Steel Mens Strap Watch Calendar L2.741.4.73.2" src="https://images-na.ssl-images-amazon.com/images/I/910d4RRMeWL._AC_UL160_SR103,160_.jpg" class="a-dynamic-image p13n-sc-dynamic-image" height="160" width="103" data-a-dynamic-image="{"https://images-na.ssl-images-amazon.com/images/I/910d4RRMeWL._AC_UL480_SR309,480_.jpg":[480,309],"https://images-na.ssl-images-amazon.com/images/I/910d4RRMeWL._AC_UL160_SR103,160_.jpg":[160,103],"https://images-na.ssl-images-amazon.com/images/I/910d4RRMeWL._AC_UL320_SR206,320_.jpg":[320,206]}"></div>
      <div class="p13n-sc-truncate p13n-sc-truncated-hyphen p13n-sc-line-clamp-5" aria-hidden="true" data-rows="5" data-truncate-mix-weblab='true'>
      Longines Heritage Automatic Chronograph Stainless Steel Mens Strap Watch Calendar L2.741.4.73.2
      </div>
      <div class="a-row"><span class="a-size-base a-color-price"><span class='p13n-sc-price'>EUR 2¬ 444,66</span></span> </div>
      </div>
      </li>

    2. <div data-p13n-asin-metadata="{"ref":"pd_d0_recs_v2_cwb_241_2","asin":"B009V8BPOC"}" class="a-section a-spacing-none p13n-asin">
      <div class="a-section a-spacing-mini"> <img alt="Longines Flagship Automatic Chronograph Steel Mens Luxury Strap Watch Calendar L4.803.4.12.2" src="https://images-na.ssl-images-amazon.com/images/I/613RmoDBDmL._AC_UL160_SR97,160_.jpg" class="a-dynamic-image p13n-sc-dynamic-image" height="160" width="97" data-a-dynamic-image="{"https://images-na.ssl-images-amazon.com/images/I/613RmoDBDmL._AC_UL160_SR97,160_.jpg":[160,97],"https://images-na.ssl-images-amazon.com/images/I/613RmoDBDmL._AC_UL320_SR194,320_.jpg":[320,194],"https://images-na.ssl-images-amazon.com/images/I/613RmoDBDmL._AC_UL480_SR291,480_.jpg":[480,291]}"></div>
      <div class="p13n-sc-truncate p13n-sc-truncated-hyphen p13n-sc-line-clamp-5" aria-hidden="true" data-rows="5" data-truncate-mix-weblab='true'>
      Longines Flagship Automatic Chronograph Steel Mens Luxury Strap Watch Calendar L4.803.4.12.2
      </div>
      <div class="a-row"><span class="a-size-base a-color-price"><span class='p13n-sc-price'>EUR 2¬ 290,00</span></span> </div>
      </div>
      </li>

    3. <div data-p13n-asin-metadata="{"ref":"pd_d0_recs_v2_cwb_241_3","asin":"B013UT3XFQ"}" class="a-section a-spacing-none p13n-asin">
      <div class="a-section a-spacing-mini"> <img alt="Longines Conquest Classic Automatic Chronograph Moonphase Mens Watch Calendar L2.798.4.72.6" src="https://images-na.ssl-images-amazon.com/images/I/711Y5JGalXL._AC_UL160_SR93,160_.jpg" class="a-dynamic-image p13n-sc-dynamic-image" height="160" width="93" data-a-dynamic-image="{"https://images-na.ssl-images-amazon.com/images/I/711Y5JGalXL._AC_UL320_SR186,320_.jpg":[320,186],"https://images-na.ssl-images-amazon.com/images/I/711Y5JGalXL._AC_UL160_SR93,160_.jpg":[160,93],"https://images-na.ssl-images-amazon.com/images/I/711Y5JGalXL._AC_UL480_SR279,480_.jpg":[480,279]}"></div>
      <div class="p13n-sc-truncate p13n-sc-truncated-hyphen p13n-sc-line-clamp-5" aria-hidden="true" data-rows="5" data-truncate-mix-weblab='true'>
      Longines Conquest Classic Automatic Chronograph Moonphase Mens Watch Calendar L2.798.4.72.6
      </div>
      <div class="a-row"><span class="a-size-base a-color-price"><span class='p13n-sc-price'>EUR 3¬ 111,90</span></span> </div>
      </div>
      </li>

    4. <div data-p13n-asin-metadata="{"ref":"pd_d0_recs_v2_cwb_241_4","asin":"B00BCYQXEU"}" class="a-section a-spacing-none p13n-asin">
      <div class="a-section a-spacing-mini"> <img alt="Longines Master Complications Mens Stainless Steel Chronograph Moon Phase Watch L2.673.4.78.6" src="https://images-na.ssl-images-amazon.com/images/I/61CTZAHSqAL._AC_UL160_SR86,160_.jpg" class="a-dynamic-image p13n-sc-dynamic-image" height="160" width="86" data-a-dynamic-image="{"https://images-na.ssl-images-amazon.com/images/I/61CTZAHSqAL._AC_UL160_SR86,160_.jpg":[160,86],"https://images-na.ssl-images-amazon.com/images/I/61CTZAHSqAL._AC_UL480_SR258,480_.jpg":[480,258],"https://images-na.ssl-images-amazon.com/images/I/61CTZAHSqAL._AC_UL320_SR172,320_.jpg":[320,172]}"></div>
      <div class="p13n-sc-truncate p13n-sc-truncated-hyphen p13n-sc-line-clamp-5" aria-hidden="true" data-rows="5" data-truncate-mix-weblab='true'>
      Longines Master Complications Mens Stainless Steel Chronograph Moon Phase Watch L2.673.4.78.6
      </div>
      <div class="a-row"><span class="a-size-base a-color-price"><span class='p13n-sc-price'>EUR 3¬ 110,75</span></span> </div>
      </div>
      </li>

    5. <div data-p13n-asin-metadata="{"ref":"pd_d0_recs_v2_cwb_241_5","asin":"B00H398HS8"}" class="a-section a-spacing-none p13n-asin">
      <div class="a-section a-spacing-mini"> <img alt="Longines Master Collection Manual Wind Stainless Steel Mens Strap Watch Silver Dial L2.640.4.78.5" src="https://images-na.ssl-images-amazon.com/images/I/51GGQjBztLL._AC_UL160_SR101,160_.jpg" class="a-dynamic-image p13n-sc-dynamic-image" height="160" width="101" data-a-dynamic-image="{"https://images-na.ssl-images-amazon.com/images/I/51GGQjBztLL._AC_UL320_SR202,320_.jpg":[320,202],"https://images-na.ssl-images-amazon.com/images/I/51GGQjBztLL._AC_UL480_SR303,480_.jpg":[480,303],"https://images-na.ssl-images-amazon.com/images/I/51GGQjBztLL._AC_UL160_SR101,160_.jpg":[160,101]}"></div>
      <div class="p13n-sc-truncate p13n-sc-truncated-hyphen p13n-sc-line-clamp-5" aria-hidden="true" data-rows="5" data-truncate-mix-weblab='true'>
      Longines Master Collection Manual Wind Stainless Steel Mens Strap Watch Silver Dial L2.640.4.78.5
      </div>
      <div class="a-row"><span class="a-size-base a-color-price"><span class='p13n-sc-price'>EUR 3¬ 500,00</span></span> </div>
      </div>
      </li>

    6. <div data-p13n-asin-metadata="{"ref":"pd_d0_recs_v2_cwb_241_6","asin":"B00IQX0RII"}" class="a-section a-spacing-none p13n-asin">
      <div class="a-section a-spacing-mini"> <img alt="Longines Montre Homme L36764996" src="https://images-na.ssl-images-amazon.com/images/I/61dpcFbHjmL._AC_UL160_SR160,160_.jpg" class="a-dynamic-image p13n-sc-dynamic-image" height="160" width="160" data-a-dynamic-image="{"https://images-na.ssl-images-amazon.com/images/I/61dpcFbHjmL._AC_UL480_SR480,480_.jpg":[480,480],"https://images-na.ssl-images-amazon.com/images/I/61dpcFbHjmL._AC_UL320_SR320,320_.jpg":[320,320],"https://images-na.ssl-images-amazon.com/images/I/61dpcFbHjmL._AC_UL160_SR160,160_.jpg":[160,160]}"></div>
      <div class="p13n-sc-truncate p13n-sc-truncated-hyphen p13n-sc-line-clamp-5" aria-hidden="true" data-rows="5" data-truncate-mix-weblab='true'>
      Longines Montre Homme L36764996
      </div>
      <div class="a-row"><span class="a-size-base a-color-price"><span class='p13n-sc-price'>EUR 1¬ 206,64</span></span> </div>
      </div>
      </li>
    </div></div><div class="a-carousel-col a-carousel-right"><span class="a-button-inner"><i class="a-icon a-icon-next"><span class="a-icon-alt">Suivant</span></i></span></div></div></div>
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    <h2>Descriptif technique
    </h2>
    <div class="a-section a-spacing-micro">
    </div>
    <div class="a-row">
    <div class="a-column a-span6 a-spacing-base a-ws-span6">
    <h5 class="a-spacing-small a-spacing-top-small">Informations Montres</h5>
    <table id="technicalSpecifications_section_1" class="a-keyvalue a-spacing-mini">
    <tr>
    <th class="a-span5 a-size-base">
    Marque
    </th>
    <td class="a-span7 a-size-base">
    Longines
    </td>
    </tr>
    <tr>
    <th class="a-span5 a-size-base">
    Numéro du modèle
    </th>
    <td class="a-span7 a-size-base">
    L27494722
    </td>
    </tr>
    <tr>
    <th class="a-span5 a-size-base">
    Numéro de pièce
    </th>
    <td class="a-span7 a-size-base">
    L27494722
    </td>
    </tr>
    <tr>
    <th class="a-span5 a-size-base">
    <span class="a-declarative" data-action="a-popover" data-a-popover="{"cache":"true","name":"Type de Verre","width":"500","header":"Type de Verre","position":"triggerRight","scrollable":"true","url":"/gp/product/ajax-handlers/tech-spec-popover-contents.html/ref=dp_soft_tech_spec?containerHeight=520&keyLookUp=watch_help_attr-name_dial_window_material_type"}">
    <span style="white-space: nowrap">
    <span style="white-space: normal">Type de Verre</span><i class="a-icon a-icon-popover"></i>
    </span>
    </span>
    </th>
    <td class="a-span7 a-size-base">
    Scratch Resistant Sapphire
    </td>
    </tr>
    <tr>
    <th class="a-span5 a-size-base">
    Type d'affichage
    </th>
    <td class="a-span7 a-size-base">
    Analog
    </td>
    </tr>
    <tr>
    <th class="a-span5 a-size-base">
    Type de fermoir
    </th>
    <td class="a-span7 a-size-base">
    Buckle
    </td>
    </tr>
    <tr>
    <th class="a-span5 a-size-base">
    Mati√®re du bo√Ѓtier
    </th>
    <td class="a-span7 a-size-base">
    Stainless Steel
    </td>
    </tr>
    <tr>
    <th class="a-span5 a-size-base">
    <span class="a-declarative" data-action="a-popover" data-a-popover="{"cache":"true","name":"Diam√®tre du bo√Ѓtier","width":"500","header":"Diam√®tre du bo√Ѓtier","position":"triggerRight","scrollable":"true","url":"/gp/product/ajax-handlers/tech-spec-popover-contents.html/ref=dp_soft_tech_spec?containerHeight=520&keyLookUp=watch_help_attr-name_case_diameter"}">
    <span style="white-space: nowrap">
    <span style="white-space: normal">Diam√®tre du bo√Ѓtier</span><i class="a-icon a-icon-popover"></i>
    </span>
    </span>
    </th>
    <td class="a-span7 a-size-base">
    40 millimètres
    </td>
    </tr>
    <tr>
    <th class="a-span5 a-size-base">
    <span class="a-declarative" data-action="a-popover" data-a-popover="{"cache":"true","name":"Epaisseur du bo√Ѓtier","width":"500","header":"Epaisseur du bo√Ѓtier","position":"triggerRight","scrollable":"true","url":"/gp/product/ajax-handlers/tech-spec-popover-contents.html/ref=dp_soft_tech_spec?containerHeight=520&keyLookUp=watch_help_attr-name_case_thickness"}">
    <span style="white-space: nowrap">
    <span style="white-space: normal">Epaisseur du bo√Ѓtier</span><i class="a-icon a-icon-popover"></i>
    </span>
    </span>
    </th>
    <td class="a-span7 a-size-base">
    14 millimètres
    </td>
    </tr>
    <tr>
    <th class="a-span5 a-size-base">
    Matière du bracelet
    </th>
    <td class="a-span7 a-size-base">
    Leather
    </td>
    </tr>
    <tr>
    <th class="a-span5 a-size-base">
    Largeur du bracelet
    </th>
    <td class="a-span7 a-size-base">
    14 millimètres
    </td>
    </tr>
    <tr>
    <th class="a-span5 a-size-base">
    Couleur du cadran
    </th>
    <td class="a-span7 a-size-base">
    off-white
    </td>
    </tr>
    <tr>
    <th class="a-span5 a-size-base">
    Poids
    </th>
    <td class="a-span7 a-size-base">
    499 grammes
    </td>
    </tr>
    <tr>
    <th class="a-span5 a-size-base">
    <span class="a-declarative" data-action="a-popover" data-a-popover="{"cache":"true","name":"Type de Mouvement","width":"500","header":"Type de Mouvement","position":"triggerRight","scrollable":"true","url":"/gp/product/ajax-handlers/tech-spec-popover-contents.html/ref=dp_soft_tech_spec?containerHeight=520&keyLookUp=watch_help_attr-name_watch_movement_type"}">
    <span style="white-space: nowrap">
    <span style="white-space: normal">Type de Mouvement</span><i class="a-icon a-icon-popover"></i>
    </span>
    </span>
    </th>
    <td class="a-span7 a-size-base">
    Mechanical
    </td>
    </tr>
    </table>
    </div>
    <div class="a-column a-span6 a-spacing-base a-ws-span6 a-span-last a-ws-span-last">
    </div>
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    <h2>Détails sur le produit</h2>
    <div class="content">

    • Dimensions du produit:

      15 x 15 x 15 cm ; 499 g
      </li>
    • Num√©ro du mod√®le de l'article: L27494722</li>
    • ASIN: B0059JK8YK</li>
    • Date de mise en ligne sur Amazon.fr : 24 mars 2014</li>
    • Moyenne des commentaires client¬ :
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      Soyez la première personne à écrire un commentaire sur cet article
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      </li>
      <P><div class="bucket">
      Voulez-vous nous parler de prix plus bas?<br>Si vous vendez ce produit, souhaitez-vous suggérer des mises à jour par l'intermédiaire du support vendeur ?</div></P>
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    <h2 class="softlines">
    Description du produit
    </h2>
    <div id="productDescription" class="a-section a-spacing-small">
    <p>This Longines Flagship Heritage Automatic Chronogrpah Stainless Steel Men's Swiss Luxury watch Model # L2.749.4.72.2 / L27494722 features a stainless steel case, brown genuine leather strap, Beautiful off-white dial set with silver tone & luminous hand indicators and index hour markers, Second Hand, Date Display between the 4 & 5 o'clock position, Chronograph functions: central 60 seconds hand, 30 minutes counter at 3 o'clock, 12 hours counter at 6 o'clock, Anti-Reflective Scratch Resistant Sapphire Crystal, Transparent Case back, Swiss Automatic Self winding mechanical column wheel chronograph movement, Caliber L.688, 28'800 vibrations per hour, 54 Hours power reserve, Water Resistant to 30 meters/100 feet / 3 ATM. Two Year Limited Warranty.<br>Longines renown crystals are known for their master polishers who polish each crystal by hand, and select only the clearest, most smooth crystal available.<p>As all of our watches, this Longines Flagship Heritage Gents watch is BRAND NEW, and comes in its original packaging with the warranty card and papers!
    </p>
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    <div id="reviewsMedley" data-hook="reviews-medley-widget-no-review" class="a-row a-spacing-extra-large"><div class="a-column a-span8"><h2 id="dp-no-review-header" class="a-spacing-small">Commentaires client</h2><div id="reviewSummary" data-hook="reviews-summary-widget-no-review" class="a-row a-spacing-medium"><div class="a-row a-spacing-large"><span id="dp-no-customer-review-yet" data-hook="no-reviews-text" class="a-size-base a-color-information a-text-bold">Il n'y a pour l'instant aucun commentaire client.</span></div><div class="a-fixed-left-grid"><div class="a-fixed-left-grid-inner" style="padding-left:185px"><div class="a-fixed-left-grid-col a-col-left" style="width:185px;margin-left:-185px;_margin-left:-92.5px;float:left;"><div class="a-row a-spacing-small"><div class="a-section histogram"><span class="a-declarative" data-action="reviews:filter-action:push-state" data-reviews:filter-action:push-state="{"scrollToSelector":"#reviews-filter-info","allowLinkDefault":"1"}"><table id="histogramTable" class="a-normal a-align-middle a-spacing-base" role="presentation"><tr class="a-histogram-row"><td class="aok-nowrap"><span aria-label="5 √©toiles (0)" class="a-size-base">5 √©toiles</span><span class="a-letter-space"></span></td><td aria-hidden="true" class="a-span10"><div class="a-meter" aria-label="0%"><div class="a-meter-bar" style="width: 0%;"></div></div></td><td aria-hidden="true" class="a-text-right aok-nowrap"><span class="a-size-base">0</span><span class="a-letter-space"></span></td></tr><tr class="a-histogram-row"><td class="aok-nowrap"><span aria-label="4 √©toiles (0)" class="a-size-base">4 √©toiles</span><span class="a-letter-space"></span></td><td aria-hidden="true" class="a-span10"><div class="a-meter" aria-label="0%"><div class="a-meter-bar" style="width: 0%;"></div></div></td><td aria-hidden="true" class="a-text-right aok-nowrap"><span class="a-size-base">0</span><span class="a-letter-space"></span></td></tr><tr class="a-histogram-row"><td class="aok-nowrap"><span aria-label="3 √©toiles (0)" class="a-size-base">3 √©toiles</span><span class="a-letter-space"></span></td><td aria-hidden="true" class="a-span10"><div class="a-meter" aria-label="0%"><div class="a-meter-bar" style="width: 0%;"></div></div></td><td aria-hidden="true" class="a-text-right aok-nowrap"><span class="a-size-base">0</span><span class="a-letter-space"></span></td></tr><tr class="a-histogram-row"><td class="aok-nowrap"><span aria-label="2 √©toiles (0)" class="a-size-base">2 √©toiles</span><span class="a-letter-space"></span></td><td aria-hidden="true" class="a-span10"><div class="a-meter" aria-label="0%"><div class="a-meter-bar" style="width: 0%;"></div></div></td><td aria-hidden="true" class="a-text-right aok-nowrap"><span class="a-size-base">0</span><span class="a-letter-space"></span></td></tr><tr class="a-histogram-row"><td class="aok-nowrap"><span aria-label="1 √©toile (0)" class="a-size-base">1 √©toile</span><span class="a-letter-space"></span></td><td aria-hidden="true" class="a-span10"><div class="a-meter" aria-label="0%"><div class="a-meter-bar" style="width: 0%;"></div></div></td><td aria-hidden="true" class="a-text-right aok-nowrap"><span class="a-size-base">0</span><span class="a-letter-space"></span></td></tr></table></span></div></div></div><di­v class="a-fixed-left-grid-col a-col-right" style="padding-left:0%;*width:99.6%;float:left;"><div class="a-column a-span11 a-push1"><div id="dp-no-review-share-your-thoughts" class="a-row a-spacing-medium">Partagez votre opinion avec les autres clients</div><div class="a-row"><span class="a-button a-button-primary writeReviewButton"><span class="a-button-inner">Ecrire un commentaire client</span></span></div></div></div></div></div></div><div­ id="cr-medley-top-reviews-wrapper" class="a-row"></div><div id="cr-medley-cmps-wrapper" class="a-row">
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    Commentaires client les plus utiles sur Amazon.com
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    Amazon.com:
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    <i data-hook="cmps-header-avg-ratings-stars" class="a-icon a-icon-star a-star-3"><span class="a-icon-alt">3,0 sur 5 étoiles</span></i>
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    2 commentaires
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    <div id="R220YSRT1RLR0I" data-hook="cmps-review" class="a-section cmps-review"><span data-hook="cmps-helpful-votes-text" class="a-size-small a-color-secondary"><span>
    Une personne a trouvé cela utile.
    </span>
    </span><div class="a-row a-spacing-none"><i data-hook="cmps-review-star-rating" class="a-icon a-icon-star a-star-5 review-rating"><span class="a-icon-alt">5,0 sur 5 étoiles</span></i><span class="a-letter-space"></span><span data-hook="cmps-review-title" class="a-size-base cmps-review-title a-color-base a-text-bold">Five Stars</span></div><div class="a-row a-spacing-none"><span data-hook="review-author" class="a-size-base a-color-secondary review-byline"><span class="a-color-secondary">Par</span><span class="a-letter-space"></span>alecia</span><span class="a-letter-space"></span><span data-hook="cmps-review-date" class="a-size-base a-color-secondary review-date">le 15 décembre 2015</span><span> - </span>
    <span data-hook="published-on-amzn-text" class="a-color-success a-text-bold">Publié sur Amazon.com</span></div><div data-hook="cmps-format-strip" class="a-row a-spacing-mini review-data review-format-strip"><span data-hook="avp-badge-linkless" class="a-size-mini a-color-state a-text-bold">Achat vérifié</span></div><div class="a-row review-data"><div aria-live="polite" data-a-expander-name="cmps_review_text_read_more" data-a-expander-collapsed-height="300" class="a-expander-collapsed-height a-row a-expander-container a-spacing-base a-expander-partial-collapse-container" style="max-height:300px; _height:300px"><div data-hook="cmps-review-collapsed" aria-expanded="false" class="a-expander-content a-expander-partial-collapse-content">love love love</div><div class="a-expander-header a-expander-partial-collapse-header"><div class="a-expander-content-fade"></div><i class="a-icon a-icon-extender-expand"></i><span class="a-expander-prompt">En lire plus</span></div></div></div></div><div id="RK878YHHW4I51" data-hook="cmps-review" class="a-section cmps-review"><span data-hook="cmps-helpful-votes-text" class="a-size-small a-color-secondary"></span><div class="a-row a-spacing-none"><i data-hook="cmps-review-star-rating" class="a-icon a-icon-star a-star-1 review-rating"><span class="a-icon-alt">1,0 sur 5 étoiles</span></i><span class="a-letter-space"></span><span data-hook="cmps-review-title" class="a-size-base cmps-review-title a-color-base a-text-bold">Beautiful watch. When you buy this watch</span></div><div class="a-row a-spacing-none"><span data-hook="review-author" class="a-size-base a-color-secondary review-byline"><span class="a-color-secondary">Par</span><span class="a-letter-space"></span>Darrell</span><span class="a-letter-space"></span><span data-hook="cmps-review-date" class="a-size-base a-color-secondary review-date">le 20 avril 2016</span><span> - </span>
    <span data-hook="published-on-amzn-text" class="a-color-success a-text-bold">Publié sur Amazon.com</span></div><div data-hook="cmps-format-strip" class="a-row a-spacing-mini review-data review-format-strip"><span data-hook="avp-badge-linkless" class="a-size-mini a-color-state a-text-bold">Achat vérifié</span></div><div class="a-row review-data"><div aria-live="polite" data-a-expander-name="cmps_review_text_read_more" data-a-expander-collapsed-height="300" class="a-expander-collapsed-height a-row a-expander-container a-spacing-base a-expander-partial-collapse-container" style="max-height:300px; _height:300px"><div data-hook="cmps-review-collapsed" aria-expanded="false" class="a-expander-content a-expander-partial-collapse-content">Beautiful watch. When you buy this watch, you buy it for status, not necessarily for function. Timex keeps better time however the pretentiousness of owning a watch like this (if you can afford it) may be worth it. Purchased 3/30/16, went to Switzerland the next week and it was $600 more in the Duty Free in Europe. Depending on who you buy it from, Amazon's prices fluctuate $256 and fluctuate during the day.<br />Recently purchased an automatic TAG which would not stay wound over night and had to return it. So far very satisfied.</div><div class="a-expander-header a-expander-partial-collapse-header"><div class="a-expander-content-fade"></div><i class="a-icon a-icon-extender-expand"></i><span class="a-expander-prompt">En lire plus</span></div></div></div></div>
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    Allez sur Amazon.com pour voir l'ensemble des 2 commentaires
    <i data-hook="cmps-average-star-rating" class="a-icon a-icon-star a-star-3"><span class="a-icon-alt">3,0 sur 5 étoiles</span></i>
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    <h1><h2>
    <strong>Online Watches Collection</strong></h1>
    <p>Watches are the essentials that make sure you are always on time. On Infibeam, there is a massive collection of latest watches of numerous well-known brands like <strong>Titan</strong>, <strong>Timex</strong>, <strong>Fastrack</strong> and <strong>Casio</strong>. Infibeam's watch store comprises of all the budget friendly and even the luxury watches that you might be looking for. So, shop for watches online from our site.</p>
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  • rplerphil (10.03.2018 21:06:08)
    goose
    rplerphil (10.03.2018 21:06:17)
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