<TITLE>6/383-ÍÀ</TITLE>
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<P class="ps18"><FONT class="fs130"><IMG src="herb.gif" height=56 width=42></FONT></P>
<P class="ps13"><FONT class="fs83">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÕÌÅËÜÍÈÖÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps3"><FONT class="fs134"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;_________________________________________________________________</FONT></P>
<P class="ps13"><FONT class="fs85">ÓÕÂÀËÀ</FONT></P>
<P class="ps5"><FONT class="fs88"> "18" ëþòîãî 2010 ð.                                                            Ñïðàâà ¹ 6/383-ÍÀ</FONT></P>
<P class="ps2"><FONT class="fs101">Çà ïîçîâîì </FONT><FONT class="fs126">Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Ïîä³ëëÿ-Âòîðêîëüîðìåò" &nbsp;ì. Õìåëüíèöüêèé</FONT><FONT class="fs100"> &nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps3"><FONT class="fs99">äî &nbsp;</FONT><FONT class="fs125">Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Õìåëüíèöüêîìó</FONT></P>
<P class="ps0"><FONT class="fs98">          </FONT></P>
<P class="ps17"><FONT class="fs123">                                                                                </FONT></P>
<P class="ps17"><FONT class="fs122">                                                                                           &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs96">Ñóääÿ Òàíàñþê Î.ª. </FONT></P>
<P class="ps12"><FONT class="fs95">Ñåêðåòàð ñóäîâîãî çàñ³äàííÿ Ðîãîæà Ñ.Ì.</FONT></P>
<P class="ps17"><FONT class="fs121">                                                                                          </FONT></P>
<P class="ps3"><FONT class="fs94">Ïðåäñòàâíèêè ñòîð³í  íå âèêëèêàëèñü</FONT></P>
<P class="ps9"><FONT class="fs119">Ïîâíîâàæíèé ïðåäñòàâíèê ïîçèâà÷à â ñóäîâå çàñ³äàííÿ çÿâèâñÿ ïîçîâí³ âèìîãè ï³äòðèìàâ âêàçóþ÷è, ùî â³äïîâ³äà÷åì áåçï³äñòàâíî âèçíà÷åíå ïîäàòêîâå çîáîâÿçàííÿ òà çàñòîñîâàíî øòðàôí³ ñàíêö³¿ äî ïîçèâà÷à, à âèêëàäåí³ â àêò³ ïåðåâ³ðêè âèñíîâêè íå â³äïîâ³äàþòü ôàêòè÷íèì îáñòàâèíàì ñïðàâè. Òàêèì ÷èíîì, ñï³ðí³ ïîäàòêîâ³ ïîâ³äîìëåííÿ-ð³øåííÿ ï³äëÿãàþòü ñêàñóâàííþ. </FONT></P>
<P class="ps9"><FONT class="fs118">Ïîâíîâàæíèé ïðåäñòàâíèê â³äïîâ³äà÷à ïðîòè ïîçîâó çàïåðå÷èâ òà ïðîñèòü ñóä â³äìîâèòè â çàäîâîëåíí³ ïîçîâíèõ âèìîã ÒÎÂ Ïîä³ëëÿ-Âòîðêîëüîðìåò òà çàëèøèòè â ñèë³ ñï³ðí³ ïîäàòêîâ³ ïîâ³äîìëåííÿ-ð³øåííÿ. Ïðè öüîìó, âêàçóº íà í³ê÷åìí³ñòü óêëàäåíèõ ³ç ÒÎÂ Ïîä³ëëÿ-Âòîðêîëüîðìåò óãîä, îñê³ëüêè ôàêòè÷íî ï³äïðèºìñòâà-êîíòðàãåíòè íå ìàëè ãîñïîäàðñüê³ â³äíîñèíè ³ç ïîçèâà÷åì, òîìó ïîçèâà÷ íå îäåðæóâàâ â³ä íèõ ìåòàëîáðóõò. Â³äïîâ³äà÷ ïîñèëàºòüñÿ íà í³ê÷åìí³ñòü óãîäè êóï³âë³-ïðîäàæó ¹2007/1 â³ä 20.07.2007ð., ¹0504/06 â³ä 05,4.2006ð., ¹1611/1 â³ä 16.11.2007ð.</FONT></P>
<P class="ps9"><FONT class="fs117">Äëÿ âèð³øåííÿ ñï³ðíèõ ïèòàíü ùîäî äîêóìåíòàëüíîãî ï³äòâåðäæåííÿ çàçíà÷åíèõ â³äïîâ³äà÷åì â àêò³ ïåðåâ³ðêè âèñíîâê³â, ÿê³ ñòàëè ï³äñòàâîþ äëÿ ïðèéíÿòòÿ ñï³ðíèõ ïîäàòêîâèõ ïîâ³äîìëåíü-ð³øåíü, çà êëîïîòàííÿì ïîçèâà÷à, óõâàëîþ ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ â³ä 23.10.2008ð. ïî àäì³í³ñòðàòèâí³é ñïðàâ³ ¹6/383-ÍÀ ó â³äïîâ³äíîñò³ äî ñò.81 ÊÀÑ Óêðà¿íè áóëî ïðèçíà÷åíî ñóäîâî-áóõãàëòåðñüêó åêñïåðòèçó, ïðîâåäåííÿ ÿêî¿ äîðó÷àëîñü Òåðíîï³ëüñüêîìó â³ää³ëåííþ Êè¿âñüêîãî íàóêîâî-äîñë³äíîãî ³íñòèòóòó ñóäîâèõ åêñïåðòèç. Ïðè öüîìó, ïðîâàäæåííÿ ó ñïðàâ³ â³äïîâ³äíî äî ï.3 ÷.2 ñò. 156 ÊÀÑ Óêðà¿íè áóëî çóïèíåíî. </FONT></P>
<P class="ps9"><FONT class="fs116">Çã³äíî ëèñòà Òåðíîï³ëüñüêîãî â³ää³ëåííÿ Êè¿âñüêîãî ÍÄ²ÑÅ çà âèõ. ¹19/5/-162 â³ä 05.03.2009ð. ìàòåð³àëè àäì³í³ñòðàòèâíî¿ ñïðàâè ¹6/383-ÍÀ ïîâåðíóò³ íà àäðåñó ñóäó çà â³äñóòíîñò³ ïðîâåäåíî¿ åêñïåðòèçè òà íàëåæíèì ÷èíîì îôîðìëåíîãî âèñíîâêó åêñïåðòèçè ïî ïðè÷èí³ íå ïðîâåäåííÿ ïîçèâà÷åì îïëàòè ó â³äïîâ³äíîñò³ äî ï. 1.13 ²íñòðóêö³¿ ïðî ïðèçíà÷åííÿ òà ïðîâåäåííÿ ñóäîâèõ åêñïåðòèç òà åêñïåðòíèõ äîñë³äæåíü. </FONT></P>
<P class="ps11"><FONT class="fs115">Âðàõîâóþ÷è íåîïëàòó ïîçèâà÷åì ñóäîâî¿ åêñïåðòèçè, óõâàëîþ ñóäó â³ä 06.04.2009 ð. ñêàñîâàíî óõâàëó ñóäó â³ä 23.10.2008ð. ïî ñïðàâ³ ¹ 6/383-ÍÀ ïðî ïðèçíà÷åííÿ ñóäîâî-áóõãàëòåðñüêî¿ åêñïåðòèçè. </FONT></P>
<P class="ps11"><FONT class="fs114">25.05.2009ð. ïðåäñòàâíèêîì ïîçèâà÷à ïîâòîðíî çàÿâëåíî ïèñüìîâå êëîïîòàííÿ â ïîðÿäêó ñò.ñò. 49,71,81 ÊÀÑ Óêðà¿íè, ïðî ïðèçíà÷åííÿ ïî äàí³é ñïðàâ³ ñóäîâî-åêîíîì³÷íó åêñïåðòèçè òà çóïèíåííÿ ïðîâàäæåííÿ ó äàí³é ñïðàâ³ íà ïåð³îä ïðîâåäåííÿ åêñïåðòíîãî äîñë³äæåííÿ. </FONT></P>
<P class="ps11"><FONT class="fs113">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó â³ä 26.05.2009 ð. ïðîâàäæåííÿ ó ñïðàâ³ áóëî çóïèíåíî, à ìàòåð³àëè ñïðàâè íàïðàâëåí³ äî Êè¿âñüêîãî íàóêîâî-äîñë³äíîãî ³íñòèòóò ñóäîâèõ åêñïåðòèç.</FONT></P>
<P class="ps11"><FONT class="fs112">16.02.2010 ð. ìàòåð³àëè ñïðàâè ¹ 6/383-ÍÀ ðàçîì ³ç âèñíîâêîì ñóäîâî-åêîíîì³÷íî¿ åêñïåðòèçè ¹ 4955/805 â³ä 09.02.2010 ð. ïîâåðíóò³ äî ñóäó.</FONT></P>
<P class="ps8"><FONT class="fs111">Ó çâÿçêó ç âèêëàäåíèì, äëÿ ïîäàëüøîãî âèð³øåííÿ ñïîðó ïî äàí³é ñïðàâ³ ïðîâàäæåííÿ ó ñïðàâ³ íåîáõ³äíî ïîíîâèòè çã³äíî ÷. 5 ñò. 156 ÊÀÑ Óêðà¿íè, à ñïðàâó ïðèçíà÷èòè äî ðîçãëÿäó â ñóäîâîìó çàñ³äàíí³ äëÿ ïîäàííÿ ñòîðîíàìè äîêàç³â ïî ñïðàâ³.</FONT></P>
<P class="ps7"><FONT class="fs110">Êåðóþ÷èñü ï.ï. 6 òà 7 Ðîçä³ëó VII  ÏÐÈÊ²ÍÖÅÂ² ÒÀ ÏÅÐÅÕ²ÄÍ² ÏÎËÎÆÅÍÍß , ñò.ñò. 92, 156, 165 &nbsp;&nbsp;Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè , ñóä - </FONT></P>
<P class="ps14"><FONT class="fs128"> Ó Õ Â À Ë È Â :</FONT></P>
<P class="ps3"><FONT class="fs109"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps2"><FONT class="fs108">          1. Ïðîâàäæåííÿ ó ñïðàâ³ ¹ 6/383-ÍÀ ïîíîâèòè. </FONT></P>
<P class="ps2"><FONT class="fs107"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps2"><FONT class="fs106"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Ðîçãëÿä ñïðàâè ¹ 6/383-ÍÀ ïðèçíà÷èòè íà</FONT><FONT class="fs92"> 10:00 ãîä. 10 áåðåçíÿ 2010 ðîêó.</FONT><FONT class="fs105">          </FONT></P>
<P class="ps6"><FONT class="fs104">3. Çîáîâÿçàòè ñòîðîíè íàäàòè ïèñüìîâ³ ïîÿñíåííÿ ùîäî âèñíîâêó ñóäîâî-åêîíîì³÷íî¿ åêñïåðòèçè ¹ 4955/805 â³ä 09.02.2010 ð. &nbsp;</FONT></P>
<P class="ps6"><FONT class="fs103"> 4. ßâêó &nbsp;ïîâíîâàæíèõ ïðåäñòàâíèê³â ñòîð³í â ñóäîâå çàñ³äàííÿ âèçíàòè îáîâÿçêîâîþ.</FONT></P>
<P class="ps4"><FONT class="fs87">Ñóääÿ                                                                      Î.ª. Òàíàñþê </FONT></P>