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<P class="ps15"><FONT class="fs25"><IMG src="herb.gif" height=65 width=49></FONT></P>
<P class="ps16"><FONT class="fs59">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÕÀÐÊ²ÂÑÜÊÎ¯ ÎÁËÀÑÒ² </FONT></P>
<P class="ps17"><FONT class="fs110">_________________________________________________________________________</FONT></P>
<P class="ps14"><FONT class="fs58">ÓÕÂÀËÀ</FONT></P>
<P><FONT class="fs64"> "18" ëèïíÿ 2011 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;Ñïðàâà ¹ 5023/3682/11 </FONT></P>
<P class="ps13"><FONT class="fs109">âõ. ¹ 3682/11</FONT></P>
<P class="ps0"><FONT class="fs108">Ñóääÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³</FONT><FONT class="fs70"> ßðèçüêî Â.Î.</FONT><FONT class="fs107">&nbsp;</FONT></P>
<P class="ps0"><FONT class="fs106"> ïðè ñåêðåòàð³ ñóäîâîãî&nbsp;çàñ³äàííÿ Ñ³í÷åíêî ².Â.</FONT></P>
<P class="ps0"><FONT class="fs105">çà ó÷àñòþ ïðåäñòàâíèê³â ñòîð³í:</FONT></P>
<P class="ps0"><FONT class="fs104"> ïîçèâà÷à - íå ç'ÿâèâñÿ</FONT></P>
<P class="ps0"><FONT class="fs103"> â³äïîâ³äà÷à - íå ç'ÿâèâñÿ</FONT></P>
<P class="ps12"><FONT class="fs102">ðîçãëÿíóâøè çàÿâó ÀÒÇÒ "Ñïåöáóäìîíòàæ" ïðî ðîç'ÿñíåííÿ ð³øåííÿ ñóäó ïî ñïðàâ³ çà ïîçîâîì</FONT><FONT class="fs114"> </FONT><FONT class="fs69">&nbsp;ÀÒÇÒ "Ñïåöáóäìîíòàæ", ì. Õàðê³â</FONT><FONT class="fs101"> &nbsp;</FONT><FONT class="fs68">&nbsp;&nbsp;</FONT><FONT class="fs100">&nbsp;</FONT></P>
<P class="ps12"><FONT class="fs99"> äî</FONT><FONT class="fs67"> &nbsp;ÒÎÂ "Ïðîìòåõíîîïò", ì. Õàðê³â &nbsp;</FONT></P>
<P class="ps7"><FONT class="fs66"> ïðî âèçíàííÿ íåä³éñíèì äîãîâîðó</FONT></P>
<P class="ps11"><FONT class="fs63">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps8"><FONT class="fs98"> ÀÒÇÒ "Ñïåöáóäìîíòàæ" çâåðíóëîñü äî ãîñïîäàðñüêîãî ñóäó ç çàÿâîþ ïðî ðîçÿñíåííÿ ðåçîëþòèâíî¿ ÷àñòèíè ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 26 òðàâíÿ 2011 ðîêó ïî ñïðàâ³ ¹5023/3682/11. Ïîçèâà÷ ïðîñèòü ðîçÿñíèòè, ÷è º ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 26 òðàâíÿ 2011 ðîêó ïî ñïðàâ³ ¹5023/3682/11 îáîâ'ÿçêîâèìè äî âèêîíàííÿ óñ³ìà îðãàíàìè äåðæàâíî¿ âëàäè, îðãàíàìè ì³ñöåâîãî ñàìîâðÿäóâàííÿ, ¿õ ïîñàäîâèìè òà ñëóæáîâèìè îñîáàìè, ô³çè÷íèìè ³ þðèäè÷íèìè îñîáàìè òà ¿õ îá'ºäíàííÿìè íà âñ³é òåðèòîð³¿ Óêðà¿íè. Ïîçèâà÷ òàêîæ ïðîõàº ðîçÿñíèòè, ÷è ïîâèííà ÑÄÏ² ïî ðîáîò³ ç ÂÏÏ ó ì. Õàðêîâ³ êåðóâàòèñÿ âêàçàíèì ð³øåííÿì ³ ââàæàòè âñòàíîâëåíèì ôàêò ä³éñíîñò³ îñêàðæóâàíèõ äîãîâîð³â, ïðè ïðîâåäåíí³ êîíòðîëüíî-ïåðåâ³ðî÷íèõ çàõîä³â òà ïðè ñêëàäàíí³ ìàòåð³àë³â ïåðåâ³ðêè, ó âèïàäêó, ÿêùî ïîäàòêîâà ³íñïåêö³ÿ &nbsp;ìàº äàí³ ùîäî í³ê÷åìíîñò³ &nbsp;âêàçàíèõ îïåðàö³é.</FONT></P>
<P class="ps8"><FONT class="fs97">Ó ñóäîâå çàñ³äàííÿ ïðåäñòàâíèêè ñòîð³í íå ç'ÿâèëèñü, ïðî ÷àñ òà ì³ñöå ðîçãëÿäó çàÿâè áóëè ïîâ³äîìëåí³ óõâàëîþ ñóäó.</FONT></P>
<P class="ps8"><FONT class="fs96">Ñóä ââàæàº, ùî íåç'ÿâëåííÿ ïðåäñòàâíèê³â ñòîð³í íå ïåðåøêîäæàº ðîçãëÿäó çàÿâè ïðî ðîç'ÿñíåííÿ ð³øåííÿ ñóäó.</FONT></P>
<P class="ps8"><FONT class="fs95">Ðîçãëÿíóâøè ïîäàíó çàÿâó òà ìàòåð³àëè ñïðàâè, ñóä âñòàíîâèâ íàñòóïíå.</FONT></P>
<P class="ps8"><FONT class="fs94">Ð³øåííÿì ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 26 òðàâíÿ 2011 ðîêó ïî ñïðàâ³ ¹5023/3682/11 â ïîçîâíèõ âèìîãàõ ÀÒÇÒ "Ñïåöáóäìîíòàæ" (êîä 30289207) ïðî âèçíàííÿ íåä³éñíèìè äîãîâîð³â êóï³âë³-ïðîäàæó â³ä 01.02.2011 ðîêó ¹ 02/01, â³ä 01.03.2011 ðîêó ¹ 03/01 òà â³ä 10.03.2011 ðîêó ¹ 03/10, óêëàäåíèìè ì³æ ÀÒÇÒ "Ñïåöáóäìîíòàæ" (ïîçèâà÷) òà ÒÎÂ "Ïðîìòåõíîîïò" ( êîä 37092055) (â³äïîâ³äà÷) â³äìîâëåíî ïîâí³ñòþ.</FONT></P>
<P class="ps8"><FONT class="fs93">Ï³ä ÷àñ ðîçãëÿäó ñïðàâè ¹ 5023/3682/11 ñóäîì áóëî ïîâíî òà âñåá³÷íî äîñë³äæåíî îáñòàâèíè ñïðàâè, äîêóìåíòè áóõãàëòåðñüêîãî òà ïîäàòêîâîãî îáë³êó ïî îñêàðæóâàíèì äîãîâîðàì òà âñòàíîâëåíî, ùî çàçíà÷åí³ äîãîâîðè â³äïîâ³äàþòü âèìîãàì öèâ³ëüíîãî çàêîíîäàâñòâà òà íàïðàâëåí³ íà íàñòàííÿ ðåàëüíèõ íàñë³äê³â, ùî ïîëÿãàþòü â îòðèìàíí³ äîõîä³â â³ä çä³éñíåííÿ ãîñïîäàðñüêî¿ ä³ÿëüíîñò³. Í³ÿêèõ îçíàê òîãî, ùî ãîñïîäàðñüê³ îïåðàö³¿ ïî öèì äîãîâîðàì ôàêòè÷íî íå ïðîâîäèëèñÿ ñóäîì íå âèÿâëåíî.</FONT></P>
<P class="ps8"><FONT class="fs92">Â³äïîâ³äíî äî ÷.5. ñò. 85 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ð³øåííÿ ãîñïîäàðñüêîãî ñóäó íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ çàê³í÷åííÿ ñòðîêó ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè, ÿêùî àïåëÿö³éíó ñêàðãó íå áóëî ïîäàíî. Ó ðàç³ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè ð³øåííÿ, ÿêùî éîãî íå ñêàñîâàíî, íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ ðîçãëÿäó ñïðàâè àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì. </FONT></P>
<P class="ps8"><FONT class="fs91">Îñê³ëüêè àïåëÿö³éíî¿ ñêàðãè íà ð³øåííÿ ñóäó íå íàäõîäèëî, ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 26 òðàâíÿ 2011 ðîêó ïî ñïðàâ³ ¹ 5023/3682/11 íàáðàëî çàêîííî¿ ñèëè 10.06.2011ð.</FONT></P>
<P class="ps8"><FONT class="fs89">Çã³äíî ñò. 124 Êîíñòèòóö³¿ Óêðà¿íè ïðàâîñóääÿ â Óêðà¿í³ çä³éñíþºòüñÿ âèêëþ÷íî ñóäàìè. Äåëåãóâàííÿ ôóíêö³é ñóä³â, à òàêîæ ïðèâëàñíåííÿ öèõ ôóíêö³é ³íøèìè îðãàíàìè ÷è ïîñàäîâèìè îñîáàìè íå äîïóñêàþòüñÿ. </FONT></P>
<P class="ps8"><FONT class="fs88">Þðèñäèêö³ÿ ñóä³â ïîøèðþºòüñÿ íà âñ³ ïðàâîâ³äíîñèíè, ùî âèíèêàþòü ó äåðæàâ³. Ñóäî÷èíñòâî çä³éñíþºòüñÿ Êîíñòèòóö³éíèì Ñóäîì Óêðà¿íè òà ñóäàìè çàãàëüíî¿ þðèñäèêö³¿. Íàðîä áåçïîñåðåäíüî áåðå ó÷àñòü ó çä³éñíåíí³ ïðàâîñóääÿ ÷åðåç íàðîäíèõ çàñ³äàòåë³â ³ ïðèñÿæíèõ. </FONT></P>
<P class="ps8"><FONT class="fs87">Ñóäîâ³ ð³øåííÿ óõâàëþþòüñÿ ñóäàìè ³ìåíåì Óêðà¿íè ³ º îáîâ'ÿçêîâèìè äî âèêîíàííÿ íà âñ³é òåðèòîð³¿ Óêðà¿íè.</FONT></P>
<P class="ps8"><FONT class="fs86">Ñòàòòåþ 19 Êîíñòèòóö³¿ Óêðà¿íè ïåðåäáà÷åíî, ùî ïðàâîâèé ïîðÿäîê â Óêðà¿í³ ´ðóíòóºòüñÿ íà çàñàäàõ, â³äïîâ³äíî äî ÿêèõ í³õòî íå ìîæå áóòè ïðèìóøåíèé ðîáèòè òå, ùî íå ïåðåäáà÷åíî çàêîíîäàâñòâîì. Îðãàíè äåðæàâíî¿ âëàäè òà îðãàíè ì³ñöåâîãî ñàìîâðÿäóâàííÿ, ¿õ ïîñàäîâ³ îñîáè çîáîâ'ÿçàí³ ä³ÿòè ëèøå íà ï³äñòàâ³, â ìåæàõ ïîâíîâàæåíü òà ó ñïîñ³á, ùî ïåðåäáà÷åí³ Êîíñòèòóö³ºþ òà çàêîíàìè Óêðà¿íè.</FONT></P>
<P class="ps8"><FONT class="fs85">Ñòàòòåþ &nbsp;13 Çàêîíó Óêðà¿íè &nbsp;â³ä 07.07.2010ð. ¹ 2453-VI "Ïðî ñóäîóñòð³é ³ ñòàòóñ ñóää³â" âñòàíîâëåíî :</FONT></P>
<P class="ps8"><FONT class="fs84">"1.Ñóäîâå ð³øåííÿ, ÿêèì çàê³í÷óºòüñÿ ðîçãëÿä ñïðàâè â ñóä³, óõâàëþºòüñÿ ³ìåíåì Óêðà¿íè. </FONT></P>
<P class="ps8"><FONT class="fs83">2. Ñóäîâ³ ð³øåííÿ, ùî íàáðàëè çàêîííî¿ ñèëè, º îáîâ'ÿçêîâèìè äî âèêîíàííÿ óñ³ìà îðãàíàìè äåðæàâíî¿ âëàäè, îðãàíàìè ì³ñöåâîãî ñàìîâðÿäóâàííÿ, ¿õ ïîñàäîâèìè òà ñëóæáîâèìè îñîáàìè, ô³çè÷íèìè ³ þðèäè÷íèìè îñîáàìè òà ¿õ îá'ºäíàííÿìè íà âñ³é òåðèòîð³¿ Óêðà¿íè. Îáîâ'ÿçêîâ³ñòü óðàõóâàííÿ (ïðåþäèö³éí³ñòü) ñóäîâèõ ð³øåíü äëÿ ³íøèõ ñóä³â âèçíà÷àºòüñÿ ïðîöåñóàëüíèì çàêîíîì. </FONT></P>
<P class="ps8"><FONT class="fs82">3. Ñóäîâ³ ð³øåííÿ ³íøèõ äåðæàâ º îáîâ'ÿçêîâèìè äî âèêîíàííÿ íà òåðèòîð³¿ Óêðà¿íè çà óìîâ, âèçíà÷åíèõ çàêîíîì, â³äïîâ³äíî äî ì³æíàðîäíèõ äîãîâîð³â, çãîäà íà îáîâ'ÿçêîâ³ñòü ÿêèõ íàäàíà Âåðõîâíîþ Ðàäîþ Óêðà¿íè. </FONT></P>
<P class="ps8"><FONT class="fs81">4. Íåâèêîíàííÿ ñóäîâèõ ð³øåíü òÿãíå çà ñîáîþ â³äïîâ³äàëüí³ñòü, óñòàíîâëåíó çàêîíîì."</FONT></P>
<P class="ps8"><FONT class="fs80">Â³äïîâ³äíî äî ñò. 115 Ãîñïîäàðñüêîãî &nbsp;ïðîöåñóàëüíîãî &nbsp;êîäåêñó &nbsp;Óêðà¿íè ð³øåííÿ, óõâàëè, ïîñòàíîâè ãîñïîäàðñüêîãî ñóäó, ùî íàáðàëè çàêîííî¿ ñèëè, º îáîâ'ÿçêîâèìè íà âñ³é òåðèòîð³¿ Óêðà¿íè ³ âèêîíóþòüñÿ ó ïîðÿäêó, âñòàíîâëåíîìó Çàêîíîì Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ".</FONT></P>
<P class="ps8"><FONT class="fs79">Îñê³ëüêè ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 26 òðàâíÿ 2011 ðîêó ïî ñïðàâ³ ¹5023/3682/11 íàáðàëî çàêîííî¿ ñèëè, òî â³äïîâ³äíî äî âèùåçàçíà÷åíèõ çàêîíîäàâ÷èõ íîðì âîíî º îáîâ'ÿçêîâèìè äî âèêîíàííÿ óñ³ìà îðãàíàìè äåðæàâíî¿ âëàäè, îðãàíàìè ì³ñöåâîãî ñàìîâðÿäóâàííÿ, ¿õ ïîñàäîâèìè òà ñëóæáîâèìè îñîáàìè, ô³çè÷íèìè ³ þðèäè÷íèìè îñîáàìè òà ¿õ îá'ºäíàííÿìè íà âñ³é òåðèòîð³¿ Óêðà¿íè</FONT></P>
<P class="ps8"><FONT class="fs78">Â³äïîâ³äíî äî &nbsp;&nbsp;ï.ï. 2.1.1. ï.2.1. ñò. 21 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, ïîñàäîâ³ îñîáè êîíòðîëþþ÷èõ îðãàí³â çîáîâ'ÿçàí³ äîòðèìóâàòèñÿ Êîíñòèòóö³¿ Óêðà¿íè òà ä³ÿòè âèêëþ÷íî ó â³äïîâ³äíîñò³ ç öèì Êîäåêñîì òà ³íøèìè çàêîíàìè Óêðà¿íè, ³íøèìè íîðìàòèâíèìè àêòàìè.</FONT></P>
<P class="ps8"><FONT class="fs77">Êð³ì òîãî, äëÿ ïîñàäîâèõ îñ³á îðãàí³â äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ï³ä ÷àñ ïðîâåäåííÿ ïåðåâ³ðîê ï³äñòàâàìè äëÿ âèñíîâê³â &nbsp;ñåðåä ³íøîãî º &nbsp;ñóäîâ³ ð³øåííÿ, â³äïîâ³äíî äî ï.ï. 83.1.4. ï. 83.1. &nbsp;ñò. 83 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps8"><FONT class="fs76">Òàêèì ÷èíîì, ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 26 òðàâíÿ 2011 ðîêó ïî ñïðàâ³ ¹5023/3682/11, ÿêå íàáðàëî çàêîííî¿ ñèëè &nbsp;º îáîâÿçêîâèì äëÿ âñ³õ &nbsp;äåðæàâíèõ îðãàí³â, â òîìó ÷èñë³ ³ äëÿ îðãàí³â äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè Óêðà¿íè. </FONT></P>
<P class="ps8"><FONT class="fs75">Íà ï³äñòàâ³ âèùåâèêëàäåíîãî, êåðóþ÷èñü ñò.ñò. 86, 89 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, &nbsp;ñóä</FONT></P>
<P class="ps5"><FONT class="fs62">ÓÕÂÀËÈÂ: </FONT></P>
<P class="ps3"><FONT class="fs74"> Ðîçÿñíèòè ðåçîëþòèâíó ÷àñòèíó ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 26 òðàâíÿ 2011 ðîêó ïî ñïðàâ³ ¹ 5023/3682/11 &nbsp;íàñòóïíèì ÷èíîì:</FONT></P>
<P class="ps3"><FONT class="fs73">"Ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 26 òðàâíÿ 2011 ðîêó ïî ñïðàâ³ ¹ 5023/3682/11, ùî íàáðàëî çàêîííî¿ ñèëè, º &nbsp;îáîâ'ÿçêîâèì äî âèêîíàííÿ óñ³ìà îðãàíàìè äåðæàâíî¿ âëàäè, îðãàíàìè ì³ñöåâîãî ñàìîâðÿäóâàííÿ, â òîìó ÷èñë³ ³ îðãàíàìè &nbsp;äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè Óêðà¿íè, ¿õ ïîñàäîâèìè òà ñëóæáîâèìè îñîáàìè, ô³çè÷íèìè ³ þðèäè÷íèìè îñîáàìè òà ¿õ îá'ºäíàííÿìè íà âñ³é òåðèòîð³¿ Óêðà¿íè.</FONT></P>
<P class="ps3"><FONT class="fs72">Ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 26 òðàâíÿ 2011 ðîêó ïî ñïðàâ³ ¹ 5023/3682/11, ùî íàáðàëî çàêîííî¿ ñèëè (âñ³ ïîëîæåííÿ öüîãî ð³øåííÿ), â³äïîâ³äíî äî ï.ï. 83.1.4. &nbsp;ï.83.1. &nbsp;ñò. 83 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè º ï³äñòàâîþ äëÿ âèñíîâê³â ïîñàäîâèõ îñ³á îðãàí³â äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ï³ä ÷àñ ïðîâåäåííÿ ïåðåâ³ðîê."</FONT></P>
<P class="ps1"><FONT class="fs61">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;ßðèçüêî Â.Î.&nbsp;</FONT></P>