<TITLE>5/278-ÍÀ</TITLE>
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<P class="ps10"><FONT class="fs113"><IMG src="herb.gif" height=56 width=42></FONT></P>
<P class="ps7"><FONT class="fs69">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÕÌÅËÜÍÈÖÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps4"><FONT class="fs117"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;_________________________________________________________________</FONT></P>
<P class="ps7"><FONT class="fs71">ÓÕÂÀËÀ</FONT></P>
<P class="ps7"><FONT class="fs78"> "29" òðàâíÿ 2012 ð.                                                            Ñïðàâà ¹ 5/278-ÍÀ</FONT></P>
<P class="ps6"><FONT class="fs109">Ãîñïîäàðñüêèé ñóä Õìåëüíèöüêî¿ îáëàñò³ ó ñêëàä³ ãîëîâóþ÷îãî ñóää³ Ãðàì÷óê ².Â., ñóää³ ðîçãëÿíóâøè ïîçîâíó çàÿâó ³ äîäàí³ äî íå¿ ìàòåð³àëè </FONT></P>
<P class="ps1"><FONT class="fs108">Çà ïîçîâîì Â³äêðèòå àêö³îíåðíå òîâàðèñòâî "Øåïåò³âñüêå ï³äïðèºìñòâî ïî çàáåçïå÷åííþ íàôòîïðîäóêòàìè" ì. Øåïåò³âêà</FONT></P>
<P class="ps4"><FONT class="fs107">äî Øåïåò³âñüêî¿ îá'ºäíàíî¿ Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ì. Øåïåò³âêà Õìåëüíèöüêî¿ îáëàñò³ ÄÏÑ Óêðà¿íè</FONT></P>
<P><FONT class="fs105"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                    Ñóääÿ           Ãðàì÷óê ².Â.</FONT></P>
<P class="ps5"><FONT class="fs80">Ïðåäñòàâíèêè ñòîð³í íå âèêëèêàëèñü</FONT></P>
<P class="ps3"><FONT class="fs104">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ â³ä 28.04.2012ð. ïðîâàäæåííÿ ó ñïðàâ³ ¹5/278-ÍÀ çóïèíÿëîñü ó çâ'çÿêó ç ïðèçíà÷åííÿì ãîñïîäàðñüêèì ñóäîì óõâàëîþ â³ä 28.04.2012ð. ïî ñïðàâ³ ¹ 5/278-ÍÀ ñóäîâî-åêîíîì³÷íî¿ (áóõãàëòåðñüêî¿) åêñïåðòèçó, ïðîâåäåííÿ ÿêî¿ äîðó÷àëîñü Òåðíîï³ëüñüêîìó â³ää³ëåííþ Êè¿âñüêîãî íàóêîâî-äîñë³äíîãî ³íñòèòóòó ñóäîâèõ åêñïåðòèç.</FONT></P>
<P class="ps3"><FONT class="fs103">Ìàòåð³àëè ñïðàâè íàïðàâëåí³ â Òåðíîï³ëüñüêå â³ää³ëåííÿ Êè¿âñüêîãî íàóêîâî-äîñë³äíîãî ³íñòèòóòó ñóäîâèõ åêñïåðòèç äëÿ ïðîâåäåííÿ åêñïåðòèçè.</FONT></P>
<P class="ps3"><FONT class="fs102">Çàâ³äóâà÷åì Òåðíîï³ëüñüêîãî â³ää³ëåííÿ Êè¿âñüêîãî íàóêîâî-äîñë³äíîãî ³íñòèòóòó ñóäîâèõ åêñïåðòèç Áóòðèíèì Â.Â. íà àäðåñó ñóäó 18.05.2012ð. íàä³ñëàíî ëèñò ç êëîïîòàííÿì ñóäîâîãî åêñïåðòà Ñìîëÿêà Ñ.Ê., ó ÿêîìó îñòàíí³é ïðîñèâ ñóä íàäàòè äëÿ äîñë³äæåííÿ òàê³ äîêóìåíòè â³ä ïîçèâà÷à:</FONT></P>
<P class="ps3"><FONT class="fs101">- êîï³þ àêòó ïåðåâ³ðêè â³ä 18.04.2005ð. ¹283/127-23,03481603 ç äîäàòêàìè äî íüîãî;</FONT></P>
<P class="ps3"><FONT class="fs100">- ïîäàòêîâ³ ïîâ³äîìëåííÿ ð³øåííÿ (äî âêàçàíîãî àêòó, ïåðâèíí³, âòîðèíí³);</FONT></P>
<P class="ps3"><FONT class="fs99">- äîêóìåíòè, ÿê³ ñâ³ä÷àòü ïðî íàðàõóâàííÿ òà ñïëàòó â³äïîâ³äíèõ ïîäàòê³â òà çáîð³â çà ïåð³îä ïðîâåäåíî¿ ïåðåâ³ðêè Øåïåò³âñüêîþ ÎÄÏ² (àêò ïåðåâ³ðêè â³ä 18.04.2005ð., ïî ðîçðàõóíêàõ ó ñôåð³ çîâí³øíüîåêîíîì³÷íî¿ ä³ÿëüíîñò³, ïîäàòêó ç þðèäè÷íèõ îñ³á-âëàñíèê³â òðàíñïîðòíèõ çàñîá³â òà ³íøèõ ñàìîõ³äíèõ ìàøèí ³ ìåõàí³çì³â, çåìåëüíîìó ïîäàòêó);</FONT></P>
<P class="ps3"><FONT class="fs98">- ðîçðàõóíêè çåìåëüíîãî ïîäàòêó çà ïåð³îä, ÿêèé ï³ääàâàâñÿ ïåðåâ³ðö³, ðîçäðóêîâêà îñîáîâîãî ðàõóíêó ïî ñïëàò³ çåìåëüíîãî ïîäàòêó;</FONT></P>
<P class="ps3"><FONT class="fs97">- äîêóìåíòè ïî îáë³êó òðàíñïîðòíèõ çàñîá³â íà ï³äïðèºìñòâ³;</FONT></P>
<P class="ps3"><FONT class="fs96">- ðîçðàõóíêè òðàíñïîðòíîãî ïîäàòêó çà ïåð³îä, ÿêèé ï³ääàâàâñÿ ïåðåâ³ðö³, ðîçäðóêîâêà îñîáîâîãî ðàõóíêó ïî ñïëàò³ òðàíñïîðòíîãî ïîäàòêó.</FONT></P>
<P class="ps5"><FONT class="fs95">Â³äïîâ³äíî àáçàö³â 5, 10 ñòàòò³ 66 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè åêñïåðò íå ìàº ïðàâà çà âëàñíîþ ³í³ö³àòèâîþ çáèðàòè ìàòåð³àëè äëÿ ïðîâåäåííÿ åêñïåðòèçè. Åêñïåðò ìàº ïðàâî çíàéîìèòèñÿ ç ìàòåð³àëàìè ñïðàâè, ùî ñòîñóþòüñÿ ïðåäìåòà äîñë³äæåííÿ, çàÿâëÿòè êëîïîòàííÿ ïðî ïîäàííÿ éîìó äîäàòêîâèõ ìàòåð³àë³â ³ çðàçê³â.</FONT></P>
<P class="ps5"><FONT class="fs94">Ïóíêòîì 1 ÷àñòèíè 1 ñòàòò³ 13 Çàêîíó Óêðà¿íè "Ïðî ñóäîâó åêñïåðòèçó" â ðåäàêö³¿ â³ä 25.02.1994ð. ¹ 4038-Õ²² (³ç çì³íàìè òà äîïîâíåííÿìè â³ä 09.07.2007ð.) ïåðåäáà÷åíî, ùî &nbsp;íåçàëåæíî â³ä âèäó ñóäî÷èíñòâà, ñóäîâèé åêñïåðò ìàº ïðàâî îçíàéîìëþâàòèñÿ ç ìàòåð³àëàìè ñïðàâè, ùî ñòîñóþòüñÿ ïðåäìåòà ñóäîâî¿ åêñïåðòèçè, ³ ïîäàâàòè êëîïîòàííÿ ïðî íàäàííÿ äîäàòêîâèõ ìàòåð³àë³â.</FONT></P>
<P class="ps5"><FONT class="fs93">Ó çâ'ÿçêó ç âèùåâèêëàäåíèì, êëîïîòàííÿ â³äïîâ³äàº íîðìàì ÷èííîãî çàêîíîäàâñòâà, ñóäîì ïðèéíÿòî òà ï³äëÿãàº çàäîâîëåííþ.</FONT></P>
<P class="ps5"><FONT class="fs92">Âðàõîâóþ÷è çàäîâîëåííÿ êëîïîòàííÿ ñóäîâîãî åêñïåðòà Òåðíîï³ëüñüêîãî â³ää³ëåííÿ Êè¿âñüêîãî íàóêîâî-äîñë³äíîãî ³íñòèòóòó ñóäîâèõ åêñïåðòèç Ñìîëÿê Ñ.Ê. òà ç ìåòîþ çàáåçïå÷åííÿ äîäàòêîâèìè ìàòåð³àëàìè, ÿê³ íåîáõ³äí³ äëÿ íàäàííÿ âèñíîâêó ñóäîâî-åêîíîì³÷íî¿ (áóõãàëòåðñüêî¿) åêñïåðòèçè ïî ñïðàâ³ ¹5/278-ÍÀ, ñóä çîáîâÿçóº ïîçèâà÷à íàäàòè âèùåçàçíà÷åí³ äîêóìåíòè ñóäîâîìó åêñïåðòó Òåðíîï³ëüñüêîãî â³ää³ëåííÿ Êè¿âñüêîãî íàóêîâî-äîñë³äíîãî ³íñòèòóòó ñóäîâèõ åêñïåðòèç.</FONT></P>
<P class="ps5"><FONT class="fs91">Âðàõîâóþ÷è çàçíà÷åíå òà êåðóþ÷èñü ï.ï. 6 òà 7 Ðîçä³ëó VII "ÏÐÈÊ²ÍÖÅÂ² ÒÀ ÏÅÐÅÕ²ÄÍ² ÏÎËÎÆÅÍÍß", ñò.ñò. 50, 51, 66, 111, 156, 160, 165 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, ñóä, -</FONT></P>
<P class="ps8"><FONT class="fs75">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs90">Â³äêðèòîìó àêö³îíåðíîìó òîâàðèñòâó "Øåïåò³âñüêå ï³äïðèºìñòâî ïî çàáåçïå÷åííþ íàôòîïðîäóêòàìè" ì. Øåïåò³âêà íàäàòè ñóäîâîìó åêñïåðòó Òåðíîï³ëüñüêîãî â³ää³ëåííÿ Êè¿âñüêîãî íàóêîâî-äîñë³äíîãî ³íñòèòóòó ñóäîâèõ åêñïåðòèç òàê³ äîêóìåíòè:</FONT></P>
<P class="ps3"><FONT class="fs89">- êîï³þ àêòó ïåðåâ³ðêè â³ä 18.04.2005ð. ¹283/127-23,03481603 ç äîäàòêàìè äî íüîãî;</FONT></P>
<P class="ps3"><FONT class="fs88">- ïîäàòêîâ³ ïîâ³äîìëåííÿ ð³øåííÿ (äî âêàçàíîãî àêòó, ïåðâèíí³, âòîðèíí³);</FONT></P>
<P class="ps3"><FONT class="fs87">- äîêóìåíòè, ÿê³ ñâ³ä÷àòü ïðî íàðàõóâàííÿ òà ñïëàòó â³äïîâ³äíèõ ïîäàòê³â òà çáîð³â çà ïåð³îä ïðîâåäåíî¿ ïåðåâ³ðêè Øåïåò³âñüêîþ ÎÄÏ² (àêò ïåðåâ³ðêè â³ä 18.04.2005ð., ïî ðîçðàõóíêàõ ó ñôåð³ çîâí³øíüîåêîíîì³÷íî¿ ä³ÿëüíîñò³, ïîäàòêó ç þðèäè÷íèõ îñ³á-âëàñíèê³â òðàíñïîðòíèõ çàñîá³â òà ³íøèõ ñàìîõ³äíèõ ìàøèí ³ ìåõàí³çì³â, çåìåëüíîìó ïîäàòêó);</FONT></P>
<P class="ps3"><FONT class="fs86">- ðîçðàõóíêè çåìåëüíîãî ïîäàòêó çà ïåð³îä, ÿêèé ï³ääàâàâñÿ ïåðåâ³ðö³, ðîçäðóêîâêà îñîáîâîãî ðàõóíêó ïî ñïëàò³ çåìåëüíîãî ïîäàòêó;</FONT></P>
<P class="ps3"><FONT class="fs85">- äîêóìåíòè ïî îáë³êó òðàíñïîðòíèõ çàñîá³â íà ï³äïðèºìñòâ³;</FONT></P>
<P class="ps2"><FONT class="fs84">- ðîçðàõóíêè òðàíñïîðòíîãî ïîäàòêó çà ïåð³îä, ÿêèé ï³ääàâàâñÿ ïåðåâ³ðö³, ðîçäðóêîâêà îñîáîâîãî ðàõóíêó ïî ñïëàò³ òðàíñïîðòíîãî ïîäàòêó.</FONT></P>
<P class="ps5"><FONT class="fs83">Ï³ñëÿ ïðîâåäåííÿ åêñïåðòèçè ìàòåð³àëè ñïðàâè ¹5/278-ÍÀ ïîâåðíóòè ãîñïîäàðñüêîìó ñóäó Õìåëüíèöüêî¿ îáëàñò³ ðàçîì ³ç åêñïåðòíèì âèñíîâêîì.</FONT></P>
<P class="ps3"><FONT class="fs82">Êîï³¿ óõâàë ñóäó íàïðàâèòè ñòîðîíàì òà åêñïåðòí³é óñòàíîâ³.</FONT></P>
<P class="ps7"><FONT class="fs77">Ñóääÿ                                                                      ².Â. Ãðàì÷óê </FONT></P>
<P class="ps4"><FONT class="fs111">Â³ääðóêîâàíî 4 ïðèì³ðíèêè: 1 â ñïðàâ³ , 2 ïîçèâà÷ó &nbsp;(ì. Øåïåò³âêà, âóë.Ãðàí³òíà,21) , 3 - â³äïîâ³äà÷ó &nbsp;(ì. Øåïåò³âêà, âóë. Îñòðîâñüêîãî,4), 4-Òåðíîï³ëüñüêîìó â³ää³ëåííþ Êè¿âñüêîãî íàóêîâî-äîñë³äíîãî ³íñòèòóòó ñóäîâèõ åêñïåðòèç (ì. Òåðíîï³ëü, âóë. Ñ³÷îâèõ Ñòð³ëüö³â, 4) (âñ³ì ðåêîìåíäîâàíî).</FONT></P>
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