<TITLE>05/121-10</TITLE>
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<P class="ps1"><FONT class="fs20"><IMG src="herb.gif" height=65 width=49></FONT></P>
<P class="ps3"><FONT class="fs54">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÕÀÐÊ²ÂÑÜÊÎ¯ ÎÁËÀÑÒ² </FONT></P>
<P class="ps3"><FONT class="fs75">_________________________________________________________________________</FONT></P>
<P class="ps0"><FONT class="fs74"> "14" ÷åðâíÿ 2010 ð. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ 05/121-10</FONT></P>
<P class="ps11"><FONT class="fs73"> âõ. ¹ 3847/5-05</FONT></P>
<P class="ps4"><FONT class="fs53">ÎÊÐÅÌÀ ÓÕÂÀËÀ</FONT></P>
<P class="ps9"><FONT class="fs72"> </FONT></P>
<P class="ps10"><FONT class="fs71">Ñóääÿ Îëüøàí÷åíêî Â.².,</FONT></P>
<P class="ps10"><FONT class="fs70">Ðîçãëÿíóâøè &nbsp;ñïðàâó ¹ 05/121-10 çà ïîçîâîì Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Òîðãîâî¿ ãðóïè "Ñîþç" (ì. Õàðê³â)</FONT></P>
<P class="ps10"><FONT class="fs69">äî ÏÏ "Àêâàìàðèí" (ì. Õàðê³â)</FONT></P>
<P class="ps10"><FONT class="fs68">ïðî ñòÿãíåííÿ 194280,79 ãðí.,</FONT></P>
<P class="ps5"><FONT class="fs58">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs67"> Ïîçèâà÷ ïîñòàâèâ â³äïîâ³äà÷ó òîâàð çà äîãîâîðîì ïîñòàâêè ¹ÄÏ-320 â³ä 01.01.07 ð. ïî âèäàòêîâèì íàêëàäíèì áåç äîâ³ðåíîñòåé â³äïîâ³äà÷à íà îòðèìàííÿ ÒÌÖ, ïåðåäáà÷åíèõ ²íñòðóêö³ºþ ïðî ïîðÿäîê ðåºñòðàö³¿ âèäàíèõ, ïîâåðíåíèõ ³ âèêîðèñòàíèõ äîâ³ðåíîñòåé íà îäåðæàííÿì ö³ííîñòåé, çàòâåðäæåíîþ íàêàçîì Ì³í³ñòåðñòâà ô³íàíñ³â Óêðà¿íè â³ä 16 òðàâíÿ 1996 ðîêó ¹ 99, ä³ÿ ÿêî¿ ïîøèðþºòüñÿ íà ï³äïðèºìñòâà, óñòàíîâè òà îðãàí³çàö³¿, ¿õí³ â³ää³ëåííÿ, ô³ë³¿, ³íø³ â³äîêðåìëåí³ ï³äðîçä³ëè òà ïðåäñòàâíèöòâà ³íîçåìíèõ ñóá'ºêò³â ãîñïîäàðñüêî¿ ä³ÿëüíîñò³.</FONT></P>
<P class="ps2"><FONT class="fs66">Äîâ³ðåí³ñòü íà îäåðæàííÿ ö³ííîñòåé º ïåðâèííèì äîêóìåíòîì, ùî ô³êñóº ð³øåííÿ óïîâíîâàæåíî¿ îñîáè (êåð³âíèêà) ï³äïðèºìñòâà ïðî óïîâíîâàæåííÿ êîíêðåòíî¿ ô³çè÷íî¿ îñîáè îäåðæàòè äëÿ ï³äïðèºìñòâà âèçíà÷åí³ ïåðåë³ê òà ê³ëüê³ñòü ö³ííîñòåé. Áåç äîâ³ðåíîñò³ íå ìîæå áóòè ñòâîðåíî (âèïèñàíî, ï³äïèñàíî) ³íøèé ïåðâèííèé äîêóìåíò - íàêëàäíó-âèìîãó, òîâàðíî-òðàíñïîðòíó íàêëàäíó, ÿêèé º äîçâîëîì äëÿ çä³éñíåííÿ ãîñïîäàðñüêî¿ îïåðàö³¿ ç â³äïóñêó ö³ííîñòåé, ³ â³äïîâ³äíî äî ñòàòò³ 9 Çàêîíó Óêðà¿íè "Ïðî áóõãàëòåðñüêèé îáë³ê òà ô³íàíñîâó çâ³òí³ñòü â Óêðà¿í³" ï³äñòàâîþ äëÿ ¿¿ áóõãàëòåðñüêîãî îáë³êó.</FONT></P>
<P class="ps2"><FONT class="fs65">Òàêèì ÷èíîì, ïîñòàâêà òîâàðó áåç äîâ³ðåíîñòåé º íåâèêîíàííÿì âèìîã ²íñòðóêö³¿ ïðî ïîðÿäîê ðåºñòðàö³¿ âèäàíèõ, ïîâåðíåíèõ ³ âèêîðèñòàíèõ äîâ³ðåíîñòåé íà îäåðæàííÿ ö³ííîñòåé òà ìàº ñâî¿ì íàñë³äêîì ïîðóøåííÿ âñòàíîâëåíîãî â Óêðà¿í³ ïîðÿäêó âåäåííÿ áóõãàëòåðñüêîãî îáë³êó ³ çâ³òíîñò³, çà ùî âñòàíîâëåíà â³äïîâ³äàëüí³ñòü ñòàòòåþ 164-2 Êîäåêñó Óêðà¿íè ïðî àäì³í³ñòðàòèâí³ ïðàâîïîðóøåííÿ.</FONT></P>
<P class="ps2"><FONT class="fs64">Âèùåâèêëàäåí³ îáñòàâèíè âêàçóþòü íà íåñóìë³ííå ñòàâëåííÿ ñëóæáîâèõ îñ³á â³äïîâ³äà÷à äî âèêîíàííÿ ñâî¿õ îáîâÿçê³â.</FONT></P>
<P class="ps2"><FONT class="fs63">Êåðóþ÷èñü ñò. 90 ÃÏÊ Óêðà¿íè,</FONT></P>
<P class="ps5"><FONT class="fs57">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs62"> 1. Çîáîâÿçàòè ÏÏ "Àêâàìàðèí" âæèòè çàõîä³â äî íåäîïóùåííÿ â ïîäàëüøîìó ïîðóøåííÿ âèìîã ²íñòðóêö³¿ ïðî ïîðÿäîê ðåºñòðàö³¿ âèäàíèõ, ïîâåðíåíèõ ³ âèêîðèñòàíèõ äîâ³ðåíîñòåé íà îäåðæàííÿ ö³ííîñòåé, çàòâåðäæåíî¿ íàêàçîì Ì³í³ñòåðñòâà ô³íàíñ³â Óêðà¿íè â³ä 16 òðàâíÿ 1996 ðîêó ¹ 99.</FONT></P>
<P class="ps2"><FONT class="fs61">2. Íàä³ñëàòè îêðåìó óõâàëó ÏÏ "Àêâàìàðèí".</FONT></P>
<P class="ps2"><FONT class="fs60">3. Ïðî ðåçóëüòàòè ðîçãëÿäó îêðåìî¿ óõâàëè òà âæèò³ çàõîäè ïîâ³äîìèòè ãîñïîäàðñüêèé ñóä â ñòðîê äî 14.07.2010 ð.</FONT></P>
<P><FONT class="fs56">Ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Îëüøàí÷åíêî Â.². </FONT></P>