<TITLE>04/164-38</TITLE>
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<P class="ps7"><FONT class="fs23"><IMG src="herb.gif" height=45 width=34></FONT></P>
<P class="ps2"><FONT class="fs17">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÂÎËÈÍÑÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps2"><FONT class="fs21">================================================================================================================================================</FONT></P>
<P class="ps2"><FONT class="fs17">ÓÕÂÀËÀ</FONT></P>
<P class="ps2"><FONT class="fs18"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps2"><FONT class="fs20">â³ä "14" ãðóäíÿ 2010 ð.                                                                                          ïî ñïðàâ³ &nbsp;¹ 04/164-38 </FONT></P>
<P class="ps1">Ãîñïîäàðñüêèé ñóä Âîëèíñüêî¿ îáëàñò³, ðîçãëÿíóâøè ìàòåð³àëè ïî ñïðàâ³</P>
<P class="ps1">çà ïîçîâîì Ïðèâàòíîãî ï³äïðèºìñòâà "Åôåêòèâíà â³äãîä³âëÿ òâàðèí - Çàõ³ä" </P>
<P class="ps1">äî Ñ³ëüñüêîãîñïîäàðñüêîãî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "²ÄÍÀ"</P>
<P class="ps1">ïðî ñòÿãíåííÿ 24 765,79 ãðí.</P>
<P class="ps1">          ÂÑÒÀÍÎÂÈÂ: </P>
<P class="ps1">          Ïðèâàòíå ï³äïðèºìñòâî "Åôåêòèâíà â³äãîä³âëÿ òâàðèí - Çàõ³ä" çâåðíóëîñÿ ç ïîçîâîì äî Ñ³ëüñüêîãîñïîäàðñüêîãî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "²ÄÍÀ" ïðî ñòÿãíåííÿ 24&nbsp;765,79ãðí., â ò.÷. 20&nbsp;400,17ãðí. çàáîðãîâàíîñò³ çà òîâàð, îòðèìàí³ ïî âèäàòêîâ³é íàêëàäí³é ¹ÐÍ-0000763 â³ä 30.07.2009ð. çã³äíî äîãîâîðó êóï³âë³-ïðîäàæó ¹280508 â³ä 28.05.2008ð., 2&nbsp;325,60ãðí. ³íôëÿö³éíèõ âòðàò òà 2&nbsp;040,02ãðí. 10 % ð³÷íèõ çà ïåð³îä ç 11.09.2009ð. ïî 10.11.2010ð. çã³äíî ñò.625 ÖÊ Óêðà¿íè, ï. 7.5 äîãîâîðó.</P>
<P class="ps1">          Çã³äíî ïóíêòó 2 ²íñòðóêö³¿ ïðî ïîðÿäîê ðåºñòðàö³¿ âèäàíèõ, ïîâåðíóòèõ ³ âèêîðèñòàíèõ äîâ³ðåíîñòåé íà îäåðæàííÿ ö³ííîñòåé, çàòâåðäæåíèõ íàêàçîì Ì³í³ñòåðñòâà ô³íàíñ³â Óêðà¿íè â³ä 16.05.1996ð. ¹99, çàðåºñòð. â Ì³í³ñòåðñòâ³ þñòèö³¿ Óêðà¿íè 12.06.1996ð. çà ¹293/1318, ÿêà ïîøèðþºòüñÿ íà âñ³ ï³äïðèºìñòâà, óñòàíîâè òà îðãàí³çàö³¿, ñèðîâèíà, ìàòåð³àëè, òîâàðè òà ³íø³ òîâàðíî-ìàòåð³àëüí³ ö³ííîñò³ â³äïóñêàþòüñÿ ïîêóïöÿì ò³ëüêè çà äîâ³ðåí³ñòþ îäåðæóâà÷³â.</P>
<P class="ps1">          Ïóíêòîì 13 ²íñòðóêö³¿ ïðî ïîðÿäîê ðåºñòðàö³¿ âèäàíèõ, ïîâåðíóòèõ ³ âèêîðèñòàíèõ äîâ³ðåíîñòåé íà îäåðæàííÿ ö³ííîñòåé âñòàíîâëåíî, ùî ïðè öåíòðàë³çîâàíî-ê³ëüöåâèõ ïåðåâåçåííÿõ ö³ííîñòåé ï³äïðèºìñòâàì ¿õ â³äïóñê ïîñòà÷àëüíèêàìè ìîæå çä³éñíþâàòèñÿ áåç äîâ³ðåíîñò³, ÿêùî îäåðæóâà÷ ö³ííîñòåé çà ï³äïèñîì êåð³âíèêà ³ ãîëîâíîãî áóõãàëòåðà ï³äïðèºìñòâà àáî ³íøèõ îñ³á, ÿê³ óïîâíîâàæåí³ ï³äïèñóâàòè äîâ³ðåíîñò³, ïîâ³äîìèâ ïîñòà÷àëüíèêà ïðî çðàçîê ïå÷àòêè (øòàìïó), ÿêîþ ìàòåð³àëüíî â³äïîâ³äàëüíà îñîáà, ùî áóäå ïðèéìàòè ö³ííîñò³, çàâ³ðÿº íà ñóïðîâ³äíèõ äîêóìåíòàõ (íàêëàäí³é, àêò³, îðäåð³ òîùî) ñâ³é ï³äïèñ ïðî îäåðæàííÿ ö³ííîñòåé.</P>
<P class="ps1">          Â õîä³ ðîçãëÿäó ñïðàâè áóëî âñòàíîâëåíî, ùî ïîçèâà÷ â³äïóñòèâ â³äïîâ³äà÷ó ïðîäóêö³þ ïî âèäàòêîâ³é íàêëàäí³é ¹ÐÍ-0000763 â³ä 30.07.2009ð. áåç äîâ³ðåíîñò³ â ïîðóøåííÿ âèìîã ï.ï. 2, 13 ²íñòðóêö³¿ ïðî ïîðÿäîê ðåºñòðàö³¿ âèäàíèõ, ïîâåðíóòèõ ³ âèêîðèñòàíèõ äîâ³ðåíîñòåé íà îäåðæàííÿ ö³ííîñòåé.</P>
<P class="ps1">Ñóä ââàæàº, ùî íàâåäåí³ ôàêòè íåíàëåæíîãî â³äïóñêó òîâàð³â þðèäè÷íîþ îñîáîþ íå ìîæå çàëèøèòèñü áåç â³äïîâ³äíîãî ðåàãóâàííÿ.</P>
<P class="ps1">Çã³äíî ç³ ñò.90 ÃÏÊ Óêðà¿íè ãîñïîäàðñüêèé ñóä, âèÿâèâøè ïðè âèð³øåíí³ ãîñïîäàðñüêîãî ñïîðó íåäîë³êè â ä³ÿëüíîñò³ ï³äïðèºìñòâà, âèíîñèòü îêðåìó óõâàëó.</P>
<P class="ps1">Êåðóþ÷èñü ñò. 90 ÃÏÊ Óêðà¿íè, ãîñïîäàðñüêèé ñóä, -</P>
<P class="ps1">óõâàëèâ:</P>
<P class="ps1">          Ïðèâàòíîìó ï³äïðèºìñòâó "Åôåêòèâíà â³äãîä³âëÿ òâàðèí - Çàõ³ä" âæèòè çàõîäè ïî óñóíåííþ íåäîë³ê³â, à ñàìå: â³äïóñê òîâàðíî-ìàòåð³àëüíèõ ö³ííîñòåé çä³éñíþâàòè çà äîâ³ðåíîñòÿìè çã³äíî ²íñòðóêö³¿ ïðî ïîðÿäîê ðåºñòðàö³¿ âèäàíèõ, ïîâåðíóòèõ ³ âèêîðèñòàíèõ äîâ³ðåíîñòåé íà îäåðæàííÿ ö³ííîñòåé.</P>
<P class="ps1">          Ïðî ðåçóëüòàòè ðîçãëÿäó îêðåìî¿ óõâàëè ïîâ³äîìèòè ãîñïîäàðñüêèé ñóä äî 14.01.2011ð.</P>
<P class="ps0"><FONT class="fs19">          Ñóääÿ &nbsp;                                                  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ô³ëàòîâà Ñ.Ò.</FONT></P>