<TITLE>05/237-10</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="fs77">_________________________________________________________________________</FONT></P>
<P class="ps0"><FONT class="fs76"> "26" æîâòíÿ 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 05/237-10</FONT></P>
<P class="ps11"><FONT class="fs75"> </FONT></P>
<P class="ps4"><FONT class="fs53">ÎÊÐÅÌÀ ÓÕÂÀËÀ</FONT></P>
<P class="ps9"><FONT class="fs74"> </FONT></P>
<P class="ps10"><FONT class="fs73">Ñóääÿ Îëüøàí÷åíêî Â.².</FONT></P>
<P class="ps10"><FONT class="fs72">Ðîçãëÿíóâøè &nbsp;ñïðàâó ¹ 05/237-10 çà ïîçîâîì ÄÏ "Ñïðèíòåð", ì. Õàðê³â</FONT></P>
<P class="ps10"><FONT class="fs71">äî ÒÎÂ "ÒÄ "Ïðîäòîâàðè", ì. Õàðê³â</FONT></P>
<P class="ps5"><FONT class="fs58">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs68">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="fs67">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="fs66">Âèùåâèêëàäåí³ îáñòàâèíè âêàçóþòü íà íåñóìë³ííå ñòàâëåííÿ ñëóæáîâèõ îñ³á ïîçèâà÷à äî âèêîíàííÿ ñâî¿õ îáîâÿçê³â.</FONT></P>
<P class="ps2"><FONT class="fs65">Êåðóþ÷èñü ñò. 90 ÃÏÊ Óêðà¿íè, </FONT></P>
<P class="ps5"><FONT class="fs57">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs63"> 1. Çîáîâÿçàòè Äî÷³ðíº ï³äïðèºìñòâî "Ñïðèíòåð" âæèòè çàõîä³â äî íåäîïóùåííÿ â ïîäàëüøîìó ïåðåäà÷³ òîâàðó áåç äîâ³ðåíîñòåé, ïåðåäáà÷åíèõ ²íñòðóêö³þ ïðî ïîðÿäîê ðåºñòðàö³¿ âèäàíèõ, ïîâåðíåíèõ ³ âèêîðèñòàíèõ äîâ³ðåíîñòåé íà îäåðæàííÿ ö³ííîñòåé, çàòâåðäæåíîþ íàêàçîì Ì³í³ñòåðñòâà ô³íàíñ³â Óêðà¿íè â³ä 16 òðàâíÿ 1996 ðîêó ¹ 99.</FONT></P>
<P class="ps2"><FONT class="fs62">2. Íàä³ñëàòè îêðåìó óõâàëó Äî÷³ðíüîìó ï³äïðèºìñòâó "Ñïðèíòåð".</FONT></P>
<P class="ps2"><FONT class="fs61">3. Ïðî ðåçóëüòàòè ðîçãëÿäó îêðåìî¿ óõâàëè òà âæèò³ çàõîäè ïîâ³äîìèòè ãîñïîäàðñüêèé ñóä â ñòðîê äî 26.11.2010 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>