<TITLE>917/1805/13</TITLE>
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<P class="ps0"><FONT class="fs74">          </FONT><FONT class="fs35"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps8"><FONT class="fs82">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps8"><FONT class="fs81">ÎÊÐÅÌÀ ÓÕÂÀËÀ</FONT></P>
<P><FONT class="fs103">"04" &nbsp;ëþòîãî 2014ð. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 ¹917/1805/13 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps7"><FONT class="fs97">Êîëåã³ÿ ñóää³â ó ñêëàä³: </FONT></P>
<P><FONT class="fs96">ãîëîâóþ÷èé ñóääÿ</FONT><FONT class="fs130"> Áàðáàøîâà Ñ.Â., </FONT><FONT class="fs95">ñóääÿ</FONT><FONT class="fs129"> Á³ëåöüêà À.Ì.</FONT><FONT class="fs94">, ñóääÿ</FONT><FONT class="fs128"> &nbsp;Ïëóæíèê Î.Â.</FONT></P>
<P class="ps14"><FONT class="fs127">ðîçãëÿíóâøè ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ ó ïðèì³ùåíí³ Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó àïåëÿö³éíó ñêàðãó &nbsp;Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Ñîþç-Áóäðåñóðñè", ì. Ïîëòàâà &nbsp;</FONT><FONT class="fs93">(âõ. ¹3844 Ï/3-10)</FONT><FONT class="fs106"> </FONT></P>
<P class="ps1"><FONT class="fs92">íà ð³øåííÿ</FONT><FONT class="fs126"> ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ &nbsp;îáëàñò³ â³ä 19.11.2013 ïî ñïðàâ³ ¹917/</FONT><FONT class="fs91">1805/13</FONT><FONT class="fs125"> </FONT></P>
<P class="ps1"><FONT class="fs90">çà ïîçîâîì </FONT><FONT class="fs124">Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Êâàíò-ñåðâ³ñ", &nbsp;ì. Ïîëòàâà</FONT></P>
<P class="ps1"><FONT class="fs102">äî </FONT><FONT class="fs123">Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Ñîþç-Áóäðåñóðñè", ì. Ïîëòàâà </FONT></P>
<P><FONT class="fs101">ïðî</FONT><FONT class="fs122"> &nbsp;ñòÿãíåííÿ 1457134,81 ãðí.</FONT></P>
<P class="ps5"><FONT class="fs89">âñòàíîâèëà</FONT><FONT class="fs121">:</FONT></P>
<P class="ps14"><FONT class="fs120">           &nbsp;04.02.2014 ðîêó Õàðê³âñüêèì àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì ðîçãëÿíóòî àïåëÿö³éíó ñêàðãó Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Ñîþç-Áóäðåñóðñè", ì. Ïîëòàâà íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ &nbsp;îáëàñò³ â³ä 19.11.2013 ïî ñïðàâ³ ¹917/1805/13 çà ïîçîâîì ÒÎÂ "Êâàíò-ñåðâ³ñ", &nbsp;ì. Ïîëòàâà &nbsp;äî &nbsp;ÒÎÂ "Ñîþç-Áóäðåñóðñè", ì. Ïîëòàâà ïðî ñòÿãíåííÿ 1457134,81 ãðí. òà çà ðåçóëüòàòàìè ðîçãëÿäó ïðèéíÿòî ïîñòàíîâó, ÿêîþ àïåëÿö³éíó ñêàðãó â³äïîâ³äà÷à çàëèøåíî áåç çàäîâîëåííÿ, à îñêàðæóâàíå ð³øåííÿ  áåç çì³í.</FONT></P>
<P class="ps4"><FONT class="fs119">Â õîä³ ðîçãëÿäó çàçíà÷åíî¿ ñïðàâè ñóäîì àïåëÿö³éíî¿ ³íñòàíö³¿ âñòàíîâëåíî íåíàëåæíå âåäåííÿ â³äïîâ³äà÷åì áóõãàëòåðñüêîãî îáë³êó òà îôîðìëåííÿ áóõãàëòåðñüêî¿ äîêóìåíòàö³¿ â³äïîâ³äíî äî âèìîã Çàêîíó &nbsp;Óêðà¿íè &nbsp;"Ïðî &nbsp;áóõãàëòåðñüêèé &nbsp;&nbsp;îáë³ê &nbsp;&nbsp;òà ô³íàíñîâó &nbsp;çâ³òí³ñòü &nbsp;â &nbsp;Óêðà¿í³", à òàêîæ Ïîëîæåííÿ ïðî äîêóìåíòàëüíå &nbsp;&nbsp;çàáåçïå÷åííÿ &nbsp;&nbsp;çàïèñ³â &nbsp;ó &nbsp;áóõãàëòåðñüêîìó îáë³êó, çàòâåðäæåíèì &nbsp;&nbsp;íàêàçîì &nbsp;Ì³í³ñòåðñòâà ô³íàíñ³â Óêðà¿íè â³ä 24.05.95 N 88 ùîäî â³äîáðàæåííÿ ïðîâåäåííÿ ãîñïîäàðñüêèõ îïåðàö³¿ ïî ðîçðàõóíêàõ ç êîíòðàãåíòàìè.</FONT></P>
<P class="ps4"><FONT class="fs118">ßê âáà÷àºòüñÿ ç ìàòåð³àë³â ñïðàâè, ïðè çâåðíåíí³ äî ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ïîçèâà÷åì â îá´ðóíòóâàííÿ çàÿâëåíèõ ïîçîâíèõ âèìîã íàäàí³ äî ñóäó êîï³¿ íàêëàäíèõ ¹10 â³ä 16.05.2013 òà ¹14 â³ä 09.04.2013. </FONT></P>
<P class="ps17"><FONT class="fs117">Òàê, â õîä³ ðîçãëÿäó äàíî¿ ñïðàâè ñóäîì àïåëÿö³éíî¿ ³íñòàíö³¿ áóëî âñòàíîâëåíî ôàêò íàÿâíîñò³ ó â³äïîâ³äà÷à çàáîðãîâàíîñò³ çà ïîñòàâëåíèé ïîçèâà÷åì òîâàð ïî </FONT><FONT class="fs134">íàêëàäíèì </FONT><FONT class="fs116">¹10 â³ä 16.05.2013 òà ¹14 â³ä 09.04.2013. Ïðè öüîìó, â õîä³ çÿñóâàííÿ îáñòàâèí ñïðàâè áóëî âñòàíîâëåíî íåñïðîìîæí³ñòü â³äïîâ³äà÷à íàëåæíèìè äîêàçàìè ï³äòâåðäèòè àáî ñïðîñòóâàòè çä³éñíåííÿ ãîñïîäàðñüêî¿ îïåðàö³¿ çà óêëàäåíèì ñòîðîíàìè äîãîâîðîì ïîñòàâêè ¹0602 â³ä 06.02.2013 â³äïîâ³äíî äî íàäàíèõ ïîçèâà÷åì ñï³ðíèõ íàêëàäíèõ. Òàê, íà ï³äòâåðäæåííÿ ñâî¿õ çàïåðå÷åíü ïî ñïðàâ³, äèðåêòîð ÒÎÂ "Ñîþç-Áóäðåñóðñè" íàäàâ ñóïåðå÷ëèâ³ ïèñüìîâ³ ïîÿñíåííÿ ç ÿêèõ âáà÷àºòüñÿ, ùî ïîñòàâêó òîâàðó â³ä ïîçèâà÷à â³í íå ìîæå ï³äòâåðäèòè, ïîñèëàþ÷èñü íà òðèâàëèé òåðì³í, ÿêèé ïðîéøîâ ç ìîìåíòó çä³éñíåííÿ ãîñïîäàðñüêî¿ îïåðàö³¿ çà äîãîâîðîì ïîñòàâêè ¹0602 â³ä 06.02.2013., à ñï³ðíà íàêëàäíà ¹10 â³ä 16.05.2013 ï³äïèñàíà íåâ³äîìîþ îñîáîþ. &nbsp;Ïðè öüîìó îòðèìàííÿ òîâàðó ï³äòâåðäæóºòüñÿ ãîëîâíèì áóõãàëòåðîì ï³äïðèºìñòâà â³äïîâ³äà÷à, à ñï³ðíà íàêëàäíà ¹10 â³ä 16.05.2013 ñêð³ïëåíà ïå÷àòêîþ â³äïîâ³äà÷à, ÿêîþ çàñâ³ä÷åíî ï³äïèñ îñîáè, ùî îòðèìàëà òîâàð, ùî òàêîæ ñâ³ä÷èòü ïðî ïîãîäæåííÿ äàíî¿ ãîñïîäàðñüêî¿ îïåðàö³¿ ï³äïðèºìñòâîì â³äïîâ³äà÷à. </FONT></P>
<P class="ps15"><FONT class="fs115">Ñòàòòÿ 1 Çàêîíó Óêðà¿íè "Ïðî áóõãàëòåðñüêèé îáë³ê òà ô³íàíñîâó çâ³òí³ñòü â Óêðà¿í³" ïåðåäáà÷àº, ùî ïåðâèííèé äîêóìåíò - öå äîêóìåíò, ÿêèé ì³ñòèòü â³äîìîñò³ ïðî ãîñïîäàðñüêó îïåðàö³þ òà ï³äòâåðäæóº ¿¿ çä³éñíåííÿ.</FONT></P>
<P class="ps12"><FONT class="fs114"> &nbsp;&nbsp;&nbsp;&nbsp;Â³äïîâ³äíî äî ÷.1 </FONT><FONT class="fs136">ñò. 9 âêàçàíîãî Çàêîíó, </FONT><FONT class="fs113">&nbsp;ï³äñòàâîþ &nbsp;&nbsp;äëÿ &nbsp;&nbsp;áóõãàëòåðñüêîãî &nbsp;&nbsp;îáë³êó &nbsp;&nbsp;ãîñïîäàðñüêèõ îïåðàö³é º ïåðâèíí³ äîêóìåíòè, ÿê³ ô³êñóþòü ôàêòè çä³éñíåííÿ ãîñïîäàðñüêèõ îïåðàö³é. Ïåðâèíí³ äîêóìåíòè ïîâèíí³ áóòè ñêëàäåí³ ï³ä &nbsp;÷àñ çä³éñíåííÿ ãîñïîäàðñüêî¿ îïåðàö³¿, à ÿêùî öå íåìîæëèâî - áåçïîñåðåäíüî ï³ñëÿ ¿¿ çàê³í÷åííÿ. </FONT></P>
<P class="ps12"><FONT class="fs133">Ïðè öüîìó &nbsp;â³äïîâ³äà÷ íå íàäàâ æîäíîãî äîêàçó íà ï³äòâåðäæåííÿ ïîâíîòè òà íàëåæíîãî äîêóìåíòàëüíîãî îôîðìëåííÿ ãîñïîäàðñüêî¿ îïåðàö³¿ çà äîãîâîðîì ïîñòàâêè </FONT><FONT class="fs112">¹0602 â³ä 06.02.2013, </FONT><FONT class="fs132">ùî ñâ³ä÷èòü ïðî ïîðóøåííÿ ïîðÿäêó òà ïðàâèëüíîñò³ îôîðìëåííÿ ïåðâèííèõ äîêóìåíò³â, âñòàíîâëåíèõ çàêîíîäàâñòâîì &nbsp;òà â ê³íöåâîìó ï³äñóìêó ïðèçâåëî äî âèíèêíåííÿ ñóäîâîãî ñïîðó. </FONT></P>
<P class="ps2"><FONT class="fs111">Òàêèì ÷èíîì, íàâåäåí³ îáñòàâèíè º ï³äñòàâîþ äëÿ âèñíîâêó ïðî íåíàëåæíå ñòàâëåííÿ â³äïîâ³äà÷à äî âåäåííÿ áóõãàëòåðñüêîãî îáë³êó òà íåäîòðèìàííÿ âèìîã Çàêîíó Óêðà¿íè Ïðî áóõãàëòåðñüêèé îáë³ê òà ô³íàíñîâó çâ³òí³ñòü â Óêðà¿í³ ùî ïðèçâåëî &nbsp;äî ñï³ðíî¿ ñèòóàö³¿ òà íåîáõ³äíîñò³ çâåðíåííÿ äî ñóäîâèõ îðãàí³â ³, ÿê íàñë³äîê, º ï³äñòàâîþ äëÿ âèíåñåííÿ çã³äíî ç³ ñòàòò³ 90 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè &nbsp;îêðåìî¿ óõâàëè, ÿêîþ êåð³âíèêà ÒÎÂ "Ñîþç-Áóäðåñóðñè" ìàº áóòè ïîâ³äîìëåíî ïðî âêàçàí³ íåäîë³êè â îðãàí³çàö³¿ áóõãàëòåðñüêîãî îáë³êó ç ìåòîþ âæèòòÿ â³äïîâ³äíèõ çàõîä³â ùîäî ¿õ íåäîïóùåííÿ â ïîäàëüøîìó.</FONT></P>
<P class="ps18"><FONT class="fs110">Êåðóþ÷èñü ñòàòòÿìè ÷. 3 ñò. 22, ñò. 86, ÷. 1 ñò. 90 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â,- </FONT><FONT class="fs88">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps6"><FONT class="fs100">ÓÕÂÀËÈËÀ:</FONT></P>
<P class="ps2"><FONT class="fs109">Îêðåìó óõâàëó íàä³ñëàòè êåð³âíèêó ÒÎÂ "Ñîþç-Áóäðåñóðñè", ì. Ïîëòàâà. Ïîâ³äîìèòè êåð³âíèêà ÒÎÂ "Ñîþç-Áóäðåñóðñè" ïðî âêàçàí³ íåäîë³êè â îðãàí³çàö³¿ áóõãàëòåðñüêîãî îáë³êó äëÿ óñóíåííÿ âèùåçàçíà÷åíèõ íåäîë³ê³â.</FONT></P>
<P class="ps3"><FONT class="fs108">Ïðî âæèòòÿ âêàçàíèõ çàõîä³â ïîâ³äîìèòè Õàðê³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ì³ñÿ÷íèé ñòðîê</FONT>. <FONT class="fs87">&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps11"><FONT class="fs86">Ãîëîâóþ÷èé ñóääÿ                    Áàðáàøîâà Ñ.Â.</FONT></P>
<P class="ps10"><FONT class="fs85">Ñóääÿ          Á³ëåöüêà À.Ì.</FONT></P>
<P class="ps9"><FONT class="fs84">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;Ïëóæíèê Î.Â. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs99">&nbsp;</FONT></P>
<P><FONT class="fs105"> </FONT></P>