<TITLE>5023/3680/11</TITLE>
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<P class="ps17"><FONT class="fs28"><IMG src="herb.gif" height=65 width=49></FONT></P>
<P class="ps18"><FONT class="fs68">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÕÀÐÊ²ÂÑÜÊÎ¯ ÎÁËÀÑÒ² </FONT></P>
<P class="ps19"><FONT class="fs115">_________________________________________________________________________</FONT></P>
<P class="ps16"><FONT class="fs67">ÓÕÂÀËÀ</FONT></P>
<P><FONT class="fs75"> "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 5023/3680/11 </FONT></P>
<P class="ps15"><FONT class="fs114">âõ. ¹ 3680/11</FONT></P>
<P class="ps3"><FONT class="fs113">Êîëåã³ÿ ñóää³â ãîñïîäàðñüêîãî ñóäó â ñêëàä³:</FONT></P>
<P class="ps3"><FONT class="fs112">Ãîëîâóþ÷èé ñóääÿ &nbsp;Ìàìàëóé Î.Î.&nbsp;</FONT></P>
<P class="ps3"><FONT class="fs111">ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Æèãàëê³í ².Ï.</FONT></P>
<P class="ps3"><FONT class="fs110"><BR>
ñóääÿ </FONT><FONT class="fs109">&nbsp;Àþïîâà Ð.Ì.</FONT></P>
<P class="ps0"><FONT class="fs108"> ïðè ñåêðåòàð³ ñóäîâîãî çàñ³äàííÿ Ñòîÿíîâ³ À.Ñ.</FONT></P>
<P class="ps0"><FONT class="fs107">ïîçèâà÷à  íå çÿâèëàñÿ &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs106"> â³äïîâ³äà÷³â - íå çÿâèëèñÿ &nbsp;&nbsp;</FONT></P>
<P class="ps14"><FONT class="fs105">ðîçãëÿíóâøè çàÿâó ïðî ðîç"ÿñíåííÿ ð³øåííÿ ñóäó ïî ñïðàâ³ çà ïîçîâîì</FONT><FONT class="fs119"> </FONT><FONT class="fs81">&nbsp;ÀÒÇÒ "Ñïåöáóäìîíòàæ", ì. Õàðê³â</FONT><FONT class="fs104"> &nbsp;</FONT><FONT class="fs80">&nbsp;&nbsp;</FONT><FONT class="fs103">&nbsp;</FONT></P>
<P class="ps14"><FONT class="fs102"> äî</FONT><FONT class="fs79"> &nbsp;ÒÎÂ "Ïðîìáóä-Ìîíòàæ³íâåñò", ì. Õàðê³â &nbsp;</FONT></P>
<P class="ps9"><FONT class="fs78"> ïðî âèçíàííÿ äîãîâîð³â íåä³éñíèìè</FONT></P>
<P class="ps13"><FONT class="fs74">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps10"><FONT class="fs101"> 07.06.2011 ðîêó ãîñïîäàðñüêèì ñóäîì Õàðê³âñüêî¿ îáëàñò³ ïî ñïðàâ³ ¹5023/3680/11 áóëî óõâàëåíî ð³øåííÿ, ÿêèì â çàäîâîëåíí³ ïîçîâíèõ âèìîã ÀÒÇÒ «Ñïåöáóäìîíòàæ» (êîä 30289207) &nbsp;ïðî âèçíàííÿ íåä³éñíèìè äîãîâîð³â ñóáï³äðÿäó ¹ 132-10 â³ä 01.12.2010 ð. òà äîäàòêîâ³ óãîäè ¹ 1 â³ä 28.02.2010 ð. òà ¹ 2 â³ä 30.03.2011 ð., ¹ 133-10 â³ä 02.12.2010 ð., ¹ 134-10 â³ä 02.12.2010 ð., ¹ 136-10 â³ä 15.12.2010 ð., ¹ 140-10 â³ä 15.12.2010 ð., ¹ 141-10 â³ä 15.12.2010 ð., ¹ 6-11 â³ä 04.01.2011 ð. òà äîäàòêîâó óãîäó ¹ 1 â³ä 14.02.2011 ð., ¹ 7-11 â³ä 04.01.2011 ð., ¹ 12-11 â³ä 10.02.2011 ð., ¹ 13-11 â³ä 10.02.2011 ð., ¹ 17-11 â³ä 10.02.2011 ð., ¹ 18-11 â³ä 10.02.2011 ð. - â³äìîâëåíî.</FONT></P>
<P class="ps10"><FONT class="fs100">Äî ãîñïîäàðñüêîãî ñóäó çâåðíóâñÿ Ïîçèâà÷ ç çàÿâîþ ïðî ðîçÿñíåííÿ ðåçîëþòèâíî¿ ÷àñòèíè ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 07.06.2011 ðîêó ïî ñïðàâ³ ¹5023/3680/11. Ïîçèâà÷ ïðîñèòü ðîçÿñíèòè, - ÷è º ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 07.06.2011 ðîêó ïî ñïðàâ³ ¹5023/3680/11 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="ps10"><FONT class="fs99">Ðîçãëÿíóâøè âêàçàíó çàÿâó, ìàòåð³àëè ñïðàâè, ãîñïîäàðñüêèé ñóä âñòàíîâèâ íàñòóïíå.</FONT></P>
<P class="ps10"><FONT class="fs98">Ï³ä ÷àñ ðîçãëÿäó ñïðàâè ¹5023/3680/11 ñóäîì &nbsp;âñåá³÷íî òà ïîâíî äîñë³äæåíî îáñòàâèíè ñïðàâè, äîêóìåíòè áóõãàëòåðñüêîãî òà ïîäàòêîâîãî îáë³êó ïî îñêàðæóâàíèì äîãîâîðàì òà âñòàíîâëåíî, ùî ïîçèâà÷ âèêîíàâ ñâî¿ îáîâÿçêè ïåðåä â³äïîâ³äà÷àìè çà öèâ³ëüíî-ïðàâîâèìè äîãîâîðàìè íàëåæíèì ÷èíîì, ùî ï³äòâåðäæóºòüñÿ äàíèìè áóõãàëòåðñüêîãî òà ïîäàòêîâîãî îáë³êó òà ïåðâèííîþ äîêóìåíòàö³ºþ. Ñóäîì çÿñîâàíî, ùî êîæíå âèêîíàííÿ ðîá³ò, çä³éñíåíèõ â ðàìêàõ äîãîâîð³â, ï³äòâåðäæóºòüñÿ íàëåæíèì ÷èíîì îôîðìëåíèìè ïåðâèííèìè äîêóìåíòàìè, à ôàêò îïëàòè âèêîíàíèõ ðîá³ò ï³äòâåðäæóºòüñÿ áàíê³âñüêèìè âèïèñêàìè ïî ðàõóíêó òîâàðèñòâà. Çà òàêèõ îáñòàâèí ñóä ä³éøîâ âèñíîâêó, ùî îñêàðæóâàí³ äîãîâîðè ïîâí³ñòþ â³äïîâ³äàþòü âèìîãàì öèâ³ëüíîãî çàêîíîäàâñòâà òà íàïðàâëåí³ íà íàñòàííÿ ðåàëüíèõ íàñë³äê³â, ùî ïîëÿãàþòü â îòðèìàíí³ äîõîä³â â³ä çä³éñíåííÿ ãîñïîäàðñüêî¿ ä³ÿëüíîñò³ ³ &nbsp;â³äñóòí³ ï³äñòàâè äëÿ âèçíàííÿ îñïîðþâàíèõ äîãîâîð³â íåä³éñíèìè.</FONT></P>
<P class="ps10"><FONT class="fs97">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="ps10"><FONT class="fs96">Îñê³ëüêè ïîâíèé òåêñò ð³øåííÿ ï³äïèñàíî 07.06.2011 ðîêó, &nbsp;äåñÿòèäåííèé ñòðîê íà àïåëÿö³éíå îñêàðæåííÿ ð³øåííÿ, âñòàíîâëåíèé ñò. 93 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñïëèâ 14.07.2011 ðîêó.</FONT></P>
<P class="ps10"><FONT class="fs95">Òàêèì ÷èíîì, ñòàíîì íà 18.07.2011ð. ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 07.06.2011 ðîêó ïî ñïðàâ³ ¹5023/3680/11 íàáðàëî &nbsp;çàêîííî¿ ñèëè . </FONT></P>
<P class="ps10"><FONT class="fs94">Â³äïîâ³äíî äî ñò. 115 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó 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". Âêàçàíà íîðìà º â³äòâîðåííÿì íîðìè ñò. 124 Êîíñòèòóö³¿ Óêðà¿íè, çã³äíî ç ÿêîþ ñóäîâ³ ð³øåííÿ óõâàëþþòüñÿ ñóäàìè ³ìåíåì Óêðà¿íè ³ º îáîâ'ÿçêîâèìè äî âèêîíàííÿ íà âñ³é òåðèòîð³¿ Óêðà¿íè.</FONT></P>
<P class="ps10"><FONT class="fs93">Êîíñòèòóö³ÿ &nbsp;Óêðà¿íè, à ñàìå &nbsp;ñò. 19 ïåðåäáà÷àº, ùî 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="ps10"><FONT class="fs92">Îáîâÿçêîâ³ñòü ñóäîâîãî ð³øåííÿ  º îäíèì ç âàæëèâ³øèõ ïðèíöèï³â ïðàâîñóääÿ, òàê, â³äïîâ³äíî äî ÷.2. ñò. 13 Çàêîíó Óêðà¿íè &nbsp;"Ïðî ñóäîóñòð³é ³ ñòàòóñ ñóää³â" &nbsp;- 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="ps10"><FONT class="fs91">Òàêèì ÷èíîì, ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 07.06.2011 ðîêó ïî ñïðàâ³ ¹5023/3680/11 â³äïîâ³äíî äî âèùåçàçíà÷åíèõ çàêîíîäàâ÷èõ íîðì &nbsp;º &nbsp;îáîâ'ÿçêîâèì 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="ps10"><FONT class="fs90">Ïîäàòêîâèì êîäåêñîì Óêðà¿íè, ïï. 2.1.1. ï.2.1. ñò. 21, ïåðåäáà÷åíî, ùî 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="ps10"><FONT class="fs89">Êð³ì òîãî, äëÿ ïîñàäîâèõ îñ³á îðãàí³â äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ï³ä ÷àñ ïðîâåäåííÿ ïåðåâ³ðîê ï³äñòàâàìè äëÿ âèñíîâê³â, ñåðåä ³íøîãî, º &nbsp;ñóäîâ³ ð³øåííÿ, â³äïîâ³äíî äî ïï. 83.1.4. ï.83.1. &nbsp;ñò. 83 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps10"><FONT class="fs88">Òàêèì ÷èíîì, ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 07.06.2011 ðîêó ïî ñïðàâ³ ¹5023/3680/11, ÿêå íàáðàëî çàêîííî¿ ñèëè &nbsp;º îáîâÿçêîâèì äëÿ âñ³õ &nbsp;äåðæàâíèõ îðãàí³â, âòîìó ÷èñë³ ³ äëÿ îðãàí³â äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè Óêðà¿íè. </FONT></P>
<P class="ps10"><FONT class="fs87">Íà ï³äñòàâ³ âèùåâèêëàäåíîãî, êåðóþ÷èñü ñò. ñò. 86, 89 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä -</FONT></P>
<P class="ps7"><FONT class="fs73">ÓÕÂÀËÈËÀ: </FONT></P>
<P class="ps5"><FONT class="fs86"> Ðîçÿñíèòè ðåçîëþòèâíó ÷àñòèíó ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 07.06.2011 ðîêó ïî ñïðàâ³ ¹5023/3680/11 íàñòóïíèì ÷èíîì:</FONT></P>
<P class="ps5"><FONT class="fs85">· Ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 07.06.2011 ðîêó ïî ñïðàâ³ ¹5023/3680/11, ùî íàáðàëî çàêîííî¿ ñèëè, º îáîâ'ÿçêîâèì 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="ps5"><FONT class="fs84">· Ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 07.06.2011 ðîêó ïî ñïðàâ³ ¹5023/3680/11, ùî íàáðàëî çàêîííî¿ ñèëè (âñ³ ïîëîæåííÿ öüîãî ð³øåííÿ), â³äïîâ³äíî äî ïï. 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="ps5"><FONT class="fs83">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P><FONT class="fs72">Ãîëîâóþ÷èé 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;Ìàìàëóé Î.Î.&nbsp;</FONT></P>
<P><FONT class="fs71">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;&nbsp;Æèãàëê³í ².Ï.</FONT></P>
ñóääÿ <FONT class="fs70">&nbsp;Àþïîâà Ð.Ì.</FONT></P>