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<P class="ps21"><FONT class="fs125"> &nbsp;íîìåð ïðîâàäæåííÿ ñïðàâè &nbsp;34/16/14</FONT></P>
<P class="ps15"><FONT class="fs133"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs129"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps15"><FONT class="fs69">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÇÀÏÎÐ²ÇÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps2"><FONT class="fs65"> ÓÕÂÀËÀ</FONT></P>
<P class="ps3"><FONT class="fs68"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10.06.2014 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 ¹ 908/636/14</FONT></P>
<P class="ps9"><FONT class="fs123">Ãîñïîäàðñüêèé ñóä Çàïîð³çüêî¿ îáëàñò³ ó ñêëàä³ ñóää³ Íàóìåíêà À.Î., </FONT></P>
<P class="ps8"><FONT class="fs122">ðîçãëÿíóâøè êëîïîòàííÿ ñóäîâîãî åêñïåðòà Çàïîð³çüêîãî â³ää³ëåííÿ Äí³ïðîïåòðîâñüêîãî íàóêîâî - äîñë³äíîãî ³íñòèòóòó ñóäîâèõ åêñïåðòèç ïðî íàäàííÿ äîäàòêîâèõ ìàòåð³àë³â, íåîáõ³äíèõ äëÿ âèêîíàííÿ åêñïåðòèçè,</FONT></P>
<P class="ps8"><FONT class="fs119">ïðî ñòÿãíåííÿ ñóìè,</FONT></P>
<P class="ps8"><FONT class="fs118">âèçíàâ ïîäàí³ ìàòåð³àëè äîñòàòí³ìè äëÿ ïðèéíÿòòÿ çàÿâè äî ðîçãëÿäó.</FONT></P>
<P class="ps17"><FONT class="fs117">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps8"><FONT class="fs116">Äî÷³ðí³ì ï³äïðèºìñòâîì Çàïîð³ææÿ-Àãðî çàÿâëåíî ïîçîâí³ âèìîãè äî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Àãðî-Þí³ ïðî ñòÿãíåííÿ çàïîä³ÿíèõ çáèòê³â ó ñóì³ 54&nbsp; &nbsp;&nbsp;529,70 ãðí.</FONT></P>
<P class="ps8"><FONT class="fs115">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 04.03.2014 ð. ïîçîâíà çàÿâà ïðèéíÿòà äî ðîçãëÿäó, ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ ¹ 908/636/14, ÿê³é ïðèñâîºíî íîìåð ïðîâàäæåííÿ 34/16/14, ñïðàâó äî ðîçãëÿäó â çàñ³äàíí³ ãîñïîäàðñüêîãî ñóäó ïðèçíà÷åíî íà 19.03.2014 ð. Ðîçãëÿä ñïðàâè â³äêëàäàâñÿ íà 03.04.14 ð., â íàñòóïíèõ ñóäîâèõ çàñ³äàííÿõ îãîëîøóâàëèñü ïåðåðâè: äî 17.04.2014 ð. òà 24.04.2014 ð.</FONT></P>
<P class="ps8"><FONT class="fs110">1. Æóðíàëè-îðäåðè òà îáîðîòí³ â³äîìîñò³ ïî ðàõóíêàì (ñóáðàõóíêàì) áóõãàëòåðñüêîãî îáë³êó:</FONT></P>
<P class="ps8"><FONT class="fs109">- 208 «Ìàòåð³àëè ñ³ëüñüêîãîñïîäàðñüêîãî ïðèçíà÷åííÿ» (â³äîáðàæåííÿ íàäõîäæåííÿ òà âèêîðèñòàííÿ ì³íåðàëüíèõ äîáðèâ, îòðóòîõ³ì³êàò³â, á³îïðåïàðàò³â, íàñ³ííÿ (ïîêóïíîãî ÷è âëàñíîãî), ùî âèêîðèñòîâóºòüñÿ äëÿ ïîñ³âó òîùî) ç ïåðâèííèìè äîêóìåíòàìè;</FONT></P>
<P class="ps8"><FONT class="fs108">- 211 «Ïîòî÷í³ á³îëîã³÷í³ àêòèâè ðîñëèííèöòâà, ÿê³ îö³íåí³ çà ñïðàâåäëèâîþ âàðò³ñòþ» (â³äîáðàæåííÿ òà îáë³ê íàÿâíîñò³ òà ðóõó ïîòî÷íèõ á³îëîã³÷íèõ àêòèâ³â ðîñëèííèöòâà, çà âèäàìè (êóëüòóðàìè) ïîòî÷íèõ á³îëîã³÷íèõ àêòèâ³â ðîñëèííèöòâà (ïîñ³âè çåðíîâèõ, òåõí³÷íèõ, îâî÷åâèõ òîùî) ç ïåðâèííèìè äîêóìåíòàìè;</FONT></P>
<P class="ps8"><FONT class="fs107">- 23 «Âèðîáíèöòâî» (â³äîáðàæåííÿ ïðÿìèõ ìàòåð³àëüíèõ, òðóäîâèõ òà ³íøèõ ïðÿìèõ âèòðàò, à òàêîæ ðîçïîä³ëåíèõ çàãàëüíîâèðîáíè÷èõ âèòðàò ³ âòðàò â³ä áðàêó ïðîäóêö³¿ ç òåõíîëîã³÷íèõ ïðè÷èí, âàðò³ñòü ôàêòè÷íî¿ âèðîáíè÷î¿ ñîá³âàðòîñò³ çàâåðøåíî¿ âèðîáíèöòâîì ãîòîâî¿ ïðîäóêö³¿ (ó äåáåò ðàõóíê³â 27) òîùî) ç ïåðâèííèìè äîêóìåíòàìè;</FONT></P>
<P class="ps8"><FONT class="fs106">- 27 «Ïðîäóêö³ÿ ñ³ëüñüêîãîñïîäàðñüêîãî âèðîáíèöòâà» (â³äîáðàæåííÿ íàäõîäæåííÿ òà âèáóòòÿ ñ³ëüñüêîãîñïîäàðñüêî¿ ïðîäóêö³¿) ç ïåðâèííèìè äîêóìåíòàìè;</FONT></P>
<P class="ps8"><FONT class="fs105">- 311 «Ïîòî÷í³ ðàõóíêè â íàö³îíàëüí³é âàëþò³» (â³äîáðàæåííÿ âèêîðèñòàííÿ ãðîøîâèõ êîøò³â ï³äïðèºìñòâà íà ñïëàòó ïîñ³âíîãî ìàòåð³àëó, äîáðèâ, ïàëèâà òîùî) ç ïåðâèííèìè äîêóìåíòàìè (ïëàò³æí³ äîðó÷åííÿ, áàíê³âñüê³ âèïèñêè òîùî);</FONT></P>
<P class="ps8"><FONT class="fs104">- 631 «Ðîçðàõóíêè ç â³ò÷èçíÿíèìè ïîñòà÷àëüíèêàìè» (â³äîáðàæåííÿ ðîçðàõóíê³â çà îäåðæàí³ òîâàðíî-ìàòåð³àëüí³ ö³ííîñò³ (ïîñ³âíîãî ìàòåð³àëó, äîáðèâ, ïàëèâà òîùî) ç ïîñòà÷àëüíèêàìè òà ï³äðÿäíèêàìè) ç ïåðâèííèìè äîêóìåíòàìè (âèäàòêîâ³ íàêëàäí³, ðàõóíêó, ïîäàòêîâ³ íàêëàäí³, àêòè ïðèéìàííÿ-ïåðåäà÷³ âèêîíàíèõ ðîá³ò òîùî);</FONT></P>
<P class="ps8"><FONT class="fs103">- 66 «Ðîçðàõóíêè çà âèïëàòàìè ïðàö³âíèêàì» (â³äîáðàæåííÿ íàðàõîâàíî¿ çàðîá³òíî¿ ïëàòè ïðàö³âíèêàì, ùî áóëè çàä³ÿí³ ó âèêîíàíí³ ðîá³ò (ìóëü÷óâàííÿ, äèñêóâàííÿ, ïîñ³â, âíåñåííÿ äîáðèâ, îáðîáêà òîùî) íà çàçíà÷åíèõ âèùå çåìåëüíèõ ä³ëÿíêàõ) ç ïåðâèííèìè äîêóìåíòàìè;</FONT></P>
<P class="ps8"><FONT class="fs102">- 65 «Ðîçðàõóíêè çà ñòðàõóâàííÿì» (â³äîáðàæåííÿ íàðàõóâàííÿ íà çàðîá³òíó ïëàòó ïðàö³âíèê³â çàä³ÿíèõ ó âèêîíàíí³ ðîá³ò (ìóëü÷óâàííÿ, äèñêóâàííÿ, ïîñ³â, âíåñåííÿ äîáðèâ, îáðîáêà òîùî) íà çàçíà÷åíèõ âèùå çåìåëüíèõ ä³ëÿíêàõ) ç ïåðâèííèìè äîêóìåíòàìè;</FONT></P>
<P class="ps8"><FONT class="fs101">- 91 «Çàãàëüíîâèðîáíè÷³ âèòðàòè» (â³äîáðàæåííÿ ñóìè âèçíàíèõ âèòðàò çà ì³ñöÿìè âèíèêíåííÿ, öåíòðàìè ³ ñòàòòÿìè (âèäàìè) âèòðàò òà ñïèñàííÿ íà ðàõóíîê âèðîáíèöòâà).</FONT></P>
<P class="ps8"><FONT class="fs100">2. Æóðíàë ðåºñòðàö³¿ ïîäîðîæí³õ ëèñò³â òà àêòè ñïèñàííÿ ïàëèâíî-ìàñòèëüíèõ ìàòåð³àë³â.</FONT></P>
<P class="ps10"><FONT class="fs99">Â³äïîâ³äíî äî ï. 11 ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ¹ 4 â³ä 23.03.2012 ð. Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè ïðèçíà÷åííÿ ñóäîâî¿ åêñïåðòèçè êëîïîòàííÿ ñóäîâîãî åêñïåðòà ïðî íàäàííÿ äîäàòêîâèõ ìàòåð³àë³â ðîçãëÿäàºòüñÿ ãîñïîäàðñüêèì ñóäîì ï³ñëÿ ïîíîâëåííÿ ïðîâàäæåííÿ ó ñïðàâ³; çà íåîáõ³äíîñò³ äëÿ ðîçãëÿäó òàêîãî êëîïîòàííÿ ñóä ìîæå âèòðåáóâàòè ìàòåð³àëè ñïðàâè ç åêñïåðòíî¿ óñòàíîâè, à òàêîæ ïîâ³äîìèòè ó÷àñíèê³â ñóäîâîãî ïðîöåñó ïðî ÷àñ ³ ì³ñöå ïðîâåäåííÿ â³äïîâ³äíîãî ñóäîâîãî çàñ³äàííÿ. Ï³ñëÿ ðîçãëÿäó êëîïîòàííÿ ïðîâàäæåííÿ ó ñïðàâ³ çíîâó çóïèíÿºòüñÿ, à ìàòåð³àëè ñïðàâè, ÿêùî âîíè âèòðåáóâàëèñÿ ñóäîì, íàäñèëàþòüñÿ äî åêñïåðòíî¿ óñòàíîâè. </FONT></P>
<P class="ps10"><FONT class="fs98">Çà òàêèõ îáñòàâèí, ñóä ââàæàº çà íåîáõ³äíå ïîíîâèòè ïðîâàäæåííÿ ïî ñïðàâ³ äëÿ ðîçãëÿäó êëîïîòàííÿ ñóäîâîãî åêñïåðòà ïðî íàäàííÿ äîäàòêîâèõ ìàòåð³àë³â, ïðèçíà÷èòè ñóäîâå çàñ³äàííÿ òà çîáîâÿçàòè ñòîðîíè íàäàòè ìàòåð³àëè, âèòðåáóâàí³ åêñïåðòîì äëÿ ïðîâåäåííÿ ñóäîâî¿ åêñïåðòèçè.</FONT><FONT class="fs127"> </FONT></P>
<P class="ps11"><FONT class="fs97">Íà ï³äñòàâ³ âèêëàäåíîãî, êåðóþ÷èñü ñò. ñò. 79, 86 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä</FONT></P>
<P class="ps16"><FONT class="fs96">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps5"><FONT class="fs95">1. Ïîíîâèòè ïðîâàäæåííÿ ó ñïðàâ³ ¹ 908/636/14 ç 20.06.2014 ð. </FONT></P>
<P class="ps6"><FONT class="fs94">2. Ïðèçíà÷èòè ñóäîâå çàñ³äàííÿ</FONT><FONT class="fs75"> íà 20.06.2014 ð. íà 10 ãîä. 00 õâ.</FONT></P>
<P class="ps14"><FONT class="fs89">- 208 «Ìàòåð³àëè ñ³ëüñüêîãîñïîäàðñüêîãî ïðèçíà÷åííÿ» (â³äîáðàæåííÿ íàäõîäæåííÿ òà âèêîðèñòàííÿ ì³íåðàëüíèõ äîáðèâ, îòðóòîõ³ì³êàò³â, á³îïðåïàðàò³â, íàñ³ííÿ (ïîêóïíîãî ÷è âëàñíîãî), ùî âèêîðèñòîâóºòüñÿ äëÿ ïîñ³âó òîùî) ç ïåðâèííèìè äîêóìåíòàìè;</FONT></P>
<P class="ps14"><FONT class="fs88">- 211 «Ïîòî÷í³ á³îëîã³÷í³ àêòèâè ðîñëèííèöòâà, ÿê³ îö³íåí³ çà ñïðàâåäëèâîþ âàðò³ñòþ» (â³äîáðàæåííÿ òà îáë³ê íàÿâíîñò³ òà ðóõó ïîòî÷íèõ á³îëîã³÷íèõ àêòèâ³â ðîñëèííèöòâà, çà âèäàìè (êóëüòóðàìè) ïîòî÷íèõ á³îëîã³÷íèõ àêòèâ³â ðîñëèííèöòâà (ïîñ³âè çåðíîâèõ, òåõí³÷íèõ, îâî÷åâèõ òîùî) ç ïåðâèííèìè äîêóìåíòàìè;</FONT></P>
<P class="ps14"><FONT class="fs87">- 23 «Âèðîáíèöòâî» (â³äîáðàæåííÿ ïðÿìèõ ìàòåð³àëüíèõ, òðóäîâèõ òà ³íøèõ ïðÿìèõ âèòðàò, à òàêîæ ðîçïîä³ëåíèõ çàãàëüíîâèðîáíè÷èõ âèòðàò ³ âòðàò â³ä áðàêó ïðîäóêö³¿ ç òåõíîëîã³÷íèõ ïðè÷èí, âàðò³ñòü ôàêòè÷íî¿ âèðîáíè÷î¿ ñîá³âàðòîñò³ çàâåðøåíî¿ âèðîáíèöòâîì ãîòîâî¿ ïðîäóêö³¿ (ó äåáåò ðàõóíê³â 27) òîùî) ç ïåðâèííèìè äîêóìåíòàìè;</FONT></P>
<P class="ps14"><FONT class="fs86">- 27 «Ïðîäóêö³ÿ ñ³ëüñüêîãîñïîäàðñüêîãî âèðîáíèöòâà» (â³äîáðàæåííÿ íàäõîäæåííÿ òà âèáóòòÿ ñ³ëüñüêîãîñïîäàðñüêî¿ ïðîäóêö³¿) ç ïåðâèííèìè äîêóìåíòàìè;</FONT></P>
<P class="ps14"><FONT class="fs85">- 311 «Ïîòî÷í³ ðàõóíêè â íàö³îíàëüí³é âàëþò³» (â³äîáðàæåííÿ âèêîðèñòàííÿ ãðîøîâèõ êîøò³â ï³äïðèºìñòâà íà ñïëàòó ïîñ³âíîãî ìàòåð³àëó, äîáðèâ, ïàëèâà òîùî) ç ïåðâèííèìè äîêóìåíòàìè (ïëàò³æí³ äîðó÷åííÿ, áàíê³âñüê³ âèïèñêè òîùî);</FONT></P>
<P class="ps14"><FONT class="fs84">- 631 «Ðîçðàõóíêè ç â³ò÷èçíÿíèìè ïîñòà÷àëüíèêàìè» (â³äîáðàæåííÿ ðîçðàõóíê³â çà îäåðæàí³ òîâàðíî-ìàòåð³àëüí³ ö³ííîñò³ (ïîñ³âíîãî ìàòåð³àëó, äîáðèâ, ïàëèâà òîùî) ç ïîñòà÷àëüíèêàìè òà ï³äðÿäíèêàìè) ç ïåðâèííèìè äîêóìåíòàìè (âèäàòêîâ³ íàêëàäí³, ðàõóíêó, ïîäàòêîâ³ íàêëàäí³, àêòè ïðèéìàííÿ-ïåðåäà÷³ âèêîíàíèõ ðîá³ò òîùî);</FONT></P>
<P class="ps14"><FONT class="fs83">- 66 «Ðîçðàõóíêè çà âèïëàòàìè ïðàö³âíèêàì» (â³äîáðàæåííÿ íàðàõîâàíî¿ çàðîá³òíî¿ ïëàòè ïðàö³âíèêàì, ùî áóëè çàä³ÿí³ ó âèêîíàíí³ ðîá³ò (ìóëü÷óâàííÿ, äèñêóâàííÿ, ïîñ³â, âíåñåííÿ äîáðèâ, îáðîáêà òîùî) íà çàçíà÷åíèõ âèùå çåìåëüíèõ ä³ëÿíêàõ) ç ïåðâèííèìè äîêóìåíòàìè;</FONT></P>
<P class="ps14"><FONT class="fs82">- 65 «Ðîçðàõóíêè çà ñòðàõóâàííÿì» (â³äîáðàæåííÿ íàðàõóâàííÿ íà çàðîá³òíó ïëàòó ïðàö³âíèê³â çàä³ÿíèõ ó âèêîíàíí³ ðîá³ò (ìóëü÷óâàííÿ, äèñêóâàííÿ, ïîñ³â, âíåñåííÿ äîáðèâ, îáðîáêà òîùî) íà çàçíà÷åíèõ âèùå çåìåëüíèõ ä³ëÿíêàõ) ç ïåðâèííèìè äîêóìåíòàìè;</FONT></P>
<P class="ps14"><FONT class="fs81">- 91 «Çàãàëüíîâèðîáíè÷³ âèòðàòè» (â³äîáðàæåííÿ ñóìè âèçíàíèõ âèòðàò çà ì³ñöÿìè âèíèêíåííÿ, öåíòðàìè ³ ñòàòòÿìè (âèäàìè) âèòðàò òà ñïèñàííÿ íà ðàõóíîê âèðîáíèöòâà).</FONT></P>
<P class="ps8"><FONT class="fs80">2. Æóðíàë ðåºñòðàö³¿ ïîäîðîæí³õ ëèñò³â òà àêòè ñïèñàííÿ ïàëèâíî-ìàñòèëüíèõ ìàòåð³àë³â.</FONT></P>
<P class="ps12"><FONT class="fs79">Çâåðíóòè óâàãó íà òå, ùî ñóä ìàº ïðàâî ñòÿãóâàòè â äîõîä Äåðæàâíîãî áþäæåòó Óêðà¿íè ç âèííî¿ ñòîðîíè øòðàô ó ðîçì³ð³ äî 100 íåîïîäàòêîâóâàíèõ ì³í³ìóì³â äîõîä³â ãðîìàäÿí çà íå íàä³ñëàííÿ ó âñòàíîâëåíèé ñòðîê âèòðåáóâàíèõ ãîñïîäàðñüêèì ñóäîì ìàòåð³àë³â, à òàêîæ çà óõèëåííÿ â³ä â÷èíåííÿ ä³é, ïîêëàäåíèõ ãîñïîäàðñüêèì ñóäîì íà ñòîðîíó (ï. 5 ÷. 1 ñò. 83 ÃÏÊ Óêðà¿íè).</FONT></P>
<P class="ps12"><FONT class="fs78">Âèòðåáóâàí³ äîêóìåíòè íåîáõ³äíî çàâ÷àñíî ïîäàâàòè ÷åðåç êàíöåëÿð³þ ñóäó, êîï³¿ äîêóìåíò³â ñë³ä çàñâ³ä÷óâàòè â³äïîâ³äíî äî âèìîã ï. 5.27 ÄÑÒÓ 4163-2003, çã³äíî ÿêîãî â³äì³òêó ïðî çàñâ³ä÷åííÿ êîï³¿ äîêóìåíòà ñêëàäàþòü ç³ ñë³â: Çã³äíî ç îðèã³íàëîì, íàçâè ïîñàäè, îñîáèñòîãî ï³äïèñó îñîáè, ÿêà çàñâ³ä÷óº êîï³þ, ¿¿ ³í³ö³àë³â òà ïð³çâèùà, äàòè çàñâ³ä÷åííÿ êîï³¿.</FONT></P>
<P><FONT class="fs72"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs77">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;À.Î.Íàóìåíêî</FONT></P>
<P class="ps18"><FONT class="fs67"> &nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>