<TITLE>912/1610/15</TITLE>
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<P class="ps1"><FONT class="fs31"> </FONT><FONT class="fs36">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps1"><FONT class="fs35">Ê³ðîâîãðàäñüêî¿ îáëàñò³</FONT></P>
<P class="ps1"><FONT class="fs34">Ð²ØÅÍÍß</FONT></P>
<P class="ps1"><FONT class="fs33">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="50 %" class="tds6"><P> &nbsp;06 ëèïíÿ 2015 ðîêó</P></TD><TD width="50 %" class="tds6"><P class="ps2">Ñïðàâà ¹ 912/1610/15</P><BR>
<P class="ps3"> Ãîñïîäàðñüêèé ñóä Ê³ðîâîãðàäñüêî¿ îáëàñò³ â ñêëàä³ ñóää³ ÌàêàðåíêîÒ.Â. ðîçãëÿíóâ ó â³äêðèòîìó ñóäîâîìó çàñ³äàííÿ ìàòåð³àëè ñïðàâè ¹ 912/1610/15</P>
<P class="ps3">çà ïîçîâîì: Ïóáë³÷íîãî àêö³îíåðíîãî òîâàðèñòâà "ÄÒÅÊ Ïàâëîãðàäâóã³ëëÿ" &nbsp;</P>
<P class="ps3">äî &nbsp;â³äïîâ³äà÷à: Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Ï³äéîìíî-òðàíñïîðòíå óñòàòêóâàííÿ" &nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps3">ïðî òëóìà÷åííÿ óìîâ äîãîâîðó, </P>
<P class="ps3">ïðåäñòàâíèêè ñòîð³í ó÷àñò³ â çàñ³äàíí³ ñóäó íå áðàëè.</P>
<P class="ps3">Ïóáë³÷íå àêö³îíåðíå òîâàðèñòâî "ÄÒÅÊ Ïàâëîãðàäâóã³ëëÿ" (äàë³ ïî òåêñòó - ÏÀÒ "ÄÒÅÊ Ïàâëîãðàäâóã³ëëÿ", ïîçèâà÷, ïîêóïåöü) çâåðíóëîñÿ äî ãîñïîäàðñüêîãî ñóäó ç ïîçîâíîþ çàÿâîþ äî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Ï³äéîìíî-òðàíñïîðòíå óñòàòêóâàííÿ" (äàë³ ïî òåêñòó - ÒÎÂ "Ï³äéîìíî-òðàíñïîðòíå óñòàòêóâàííÿ", â³äïîâ³äà÷, ïîñòà÷àëüíèê) ïðî ðîçòëóìà÷åííÿ ï. 4.4 äîãîâîðó ïîñòàâêè ¹ 13-16/389-ÊÏ/È â³ä 07.11.2013 "äàòîþ ïîñòàâêè ââàæàºòüñÿ äàòà, âêàçàíà ïðåäñòàâíèêîì ïîêóïöÿ íà â³äïîâ³äíèõ òîâàðîñóïðîâ³äíèõ äîêóìåíòàõ, íàäàíèõ ïîñòà÷àëüíèêîì, ïðî ïðèéíÿòòÿ ïðîäóêö³¿", âèõîäÿ÷è ç áóêâàëüíîãî çíà÷åííÿ ñë³â òà âèðàç³â, âèçíà÷èâøè, ùî äàòîþ ïîñòàâêè ââàæàºòüñÿ äàòà, âêàçàíà ñàìå ïðåäñòàâíèêîì ïîñòà÷àëüíèêà íà òîâàðîñóïðîâ³äíèõ äîêóìåíòàõ, ÿêèì º âèäàòêîâà íàêëàäíà, à íå äàòà îôîðìëåííÿ öüîãî äîêóìåíòó. &nbsp;&nbsp;</P>
<P class="ps3">Ñòîðîíè íå çàáåçïå÷èëè ó÷àñò³ ñâî¿õ ïðåäñòàâíèê³â â çàñ³äàííÿ ñóäó 06.07.2015, ïðîòå áóëè íàëåæíèì ÷èíîì ïîâ³äîìëåíí³ ïðî äàòó, ÷àñ òà ì³ñöå ïðîâåäåííÿ ñóäîâîãî çàñ³äàííÿ, ùî ï³äòâåðäæóºòüñÿ ðåêîìåíäîâàíèì ïîâ³äîìëåííÿì ïðî âðó÷åííÿ ïîøòîâîãî â³äïðàâëåííÿ ¹ 01963578 òà ¹ 01963586 â³ä 29.05.2015.</P>
<P class="ps3">Çã³äíî ñòàòò³ 75 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ÿêùî â³äçèâ íà ïîçîâíó çàÿâó ³ âèòðåáóâàí³ ãîñïîäàðñüêèì ñóäîì äîêóìåíòè íå ïîäàíî, ñïðàâó ìîæå áóòè ðîçãëÿíóòî çà íàÿâíèìè â í³é ìàòåð³àëàìè.</P>
<P class="ps3">Ç óðàõóâàííÿì íàâåäåíîãî, âðàõîâóþ÷è íàëåæíå ïîâ³äîìëåííÿ ïîçèâà÷à òà â³äïîâ³äà÷à ïðî äàòó, ÷àñ ³ ì³ñöå ïðîâåäåííÿ ñóäîâîãî çàñ³äàííÿ, ãîñïîäàðñüêèé ñóä ââàæàº ìîæëèâèì ðîçãëÿíóòè ñïðàâó ¹ 912/1610/15 â ñóäîâîìó çàñ³äàíí³ 06.07.2015 çà â³äñóòíîñò³ ïðåäñòàâíèêà ñòîð³í òà çà íàÿâíèìè ó ñïðàâ³ äîêóìåíòàìè.</P>
<P class="ps3">Ðîçãëÿíóâøè íàÿâí³ ìàòåð³àëè ñïðàâè, äîñë³äèâøè óñ³ îáñòàâèíè ñïðàâè, îö³íèâøè ïîäàí³ ñòîðîíàìè äîêàçè, ãîñïîäàðñüêèé ñóä -</P>
<P class="ps3"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ÂÑÒÀÍÎÂÈÂ:</P>
<P class="ps3">07.11.2013 ì³æ ÏÀÒ "ÄÒÅÊ Ïàâëîãðàäâóã³ëëÿ" òà ÒÎÂ "Ï³äéîìíî-òðàíñïîðòíå óñòàòêóâàííÿ" óêëàäåíî äîãîâ³ð ¹ 13-16/389-ÊÏ/È (äàë³ ïî òåêñòó - Äîãîâ³ð).</P>
<P class="ps3">Â³äïîâ³äíî äî ï.ï. 1.1., 1.2 Ïîñòà÷àëüíèê çîáîâ'ÿçàâñÿ ïîñòàâèòè ó âëàñí³ñòü ïîêóïöåâ³ ïðîäóêö³þ âèðîáíè÷î-òåõí³÷íîãî ïðèçíà÷åííÿ â àñîðòèìåíò³, ê³ëüêîñò³, â ñòðîêè, ïî ö³í³ òà ç ÿê³ñíèìè õàðàêòåðèñòèêàìè, âèçíà÷åíèìè ñòîðîíàìè â äàíîìó äîãîâîð³ ³ ñïåöèô³êàö³ÿõ, ÿê³ º íåâ³ä'ºìíîþ ÷àñòèíîþ äîãîâîðó. Ïîêóïåöü çîáîâ'ÿçàâñÿ ïðèéíÿòè òà îïëàòèòè ïîñòàâëåíó ïðîäóêö³þ ó â³äïîâ³äíîñò³ äî óìîâ äàíîãî äîãîâîðó.</P>
<P class="ps3">Ïóíêòîì 4.4 Äîãîâîðó âèçíà÷åíî, ùî äàòîþ ïîñòàâêè ââàæàºòüñÿ äàòà, âêàçàíà ïðåäñòàâíèêîì ïîêóïöÿ íà â³äïîâ³äíèõ òîâàðîñóïðîâîäæóâàëüíèõ äîêóìåíòàõ, íàäàíèõ ïîñòà÷àëüíèêîì ïðî ïðèéíÿòòÿ ïðîäóêö³¿.</P>
<P class="ps3">Â³äïîâ³äíî ï. 5.3. Äîãîâîðó ðîçðàõóíîê çà ïîñòàâëåíó ïîñòà÷àëüíèêîì ïðîäóêö³þ çà äàíèì äîãîâîðîì çä³éñíþºòüñÿ ïîêóïöåì øëÿõîì &nbsp;ïåðåðàõóâàííÿ ãðîøîâèõ êîøò³â íà ðîçðàõóíêîâèé ðàõóíîê ïîñòà÷àëüíèêà íà 60 &nbsp;êàëåíäàðíèé äåíü ç ìîìåíòó ïîñòàâêè â³äïîâ³äíî¿ ïàðò³¿ ïðîäóêö³¿. Ó ðàç³ ÿêùî ñòðîê îïëàòè ïðèïàäå íà âèõ³äíèé/íåðîáî÷èé äåíü, îïëàòà çä³éñíþºòüñÿ íà íàñòóïíèé áàíê³âñüêèé äåíü.</P>
<P class="ps3">Äàíèé äîãîâ³ð âñòóïàº â ñèëó ç ìîìåíòó éîãî ï³äïèñàííÿ îáîìà ñòîðîíàìè. Ñòîðîíè äîìîâèëèñü, ùî â ðàç³ íàëåæíîãî âèêîíàííÿ îáîìà ñòîðîíàìè ñâî¿õ çîáîâ'ÿçàíü, ñòðîê ä³¿ äîãîâîðó óñòàíîâëþºòüñÿ äî 31.12.2014 âêëþ÷íî. Ó ðàç³ íå âèêîíàííÿ (íåíàëåæíîãî âèêîíàííÿ) ñòîðîíàìè (ñòîðîíîþ ñâî¿õ çîáîâ'ÿçàíü çà äàíèì äîãîâîðîì, ñòðîê ä³¿ äîãîâîðó ïðîäîâæóºòüñÿ äî ïîâíîãî âèêîíàííÿ ñòîðîíàìè óñ³õ âç'ÿòèõ íà ñåáå çîáîâ'ÿçàíü. (ï. 8.1 Äîãîâîðó).</P>
<P class="ps3">Îòæå, âêàçàíèé äîãîâ³ð çà ñâîºþ ïðàâîâîþ ïðèðîäîþ º äîãîâîðîì ïîñòàâêè, â³äòàê äî ïðàâîâ³äíîñèí, ùî âèíèêëè ì³æ ñòîðîíàìè íà ï³äñòàâ³ äàíîãî äîãîâîðó ñë³ä çàñòîñîâóâàòè ïîëîæåííÿ çàêîíîäàâñòâà, ùî ðåãóëþþòü ïðàâîâ³äíîñèíè ïîñòàâêè.</P>
<P class="ps3">Ïîçîâí³ âèìîãè ïðî òëóìà÷åííÿ ï. 4.4. äîãîâîðó ´ðóíòóþòüñÿ, çîêðåìà, íà òàêèõ äîâîäàõ, ÿê:</P>
<P class="ps3">ïîçèâà÷ ïî ³íøîìó ðîçóì³º ï. 4.4 Äîãîâîðó í³æ â³äïîâ³äà÷ òà ââàæàº, ùî äàòà âèäàòêîâî¿ íàêëàäíî¿ íå ìîæå ââàæàòèñÿ äàòîþ ïîñòàâêè ïðîäóêö³¿, â³ä ÿêî¿ â³äðàõîâóºòüñÿ ñòðîê íà îïëàòó, îñê³ëüêè íå ï³äòâåðäæåíà çàçíà÷åííÿì äàòè â íàêëàäí³é ñàìå ïðåäñòàâíèêîì ïîêóïöÿ.</P>
<P class="ps3">Òàêîæ, ïîçèâà÷ âêàçóº íà òå, ùî â êâ³òí³ 2015 ðîêó ÒÎÂ "Ï³äéîìíî-òðàíñïîðòíå óñòàòêóâàííÿ" çâåðíóâñÿ äî ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ ç ïîçîâíîþ çàÿâîþ ïðî ñòÿãíåííÿ ç ÏÀÒ "ÄÒÅÊ Ïàâëîãðàäâóã³ëëÿ" çàáîðãîâàíîñò³ çà Äîãîâîðîì. Ïîçîâí³ âèìîãè ÒÎÂ "Ï³äéîìíî-òðàíñïîðòíå óñòàòêóâàííÿ" ´ðóíòóâàëèñü íà òîìó, ùî â³äïîâ³äíî äî ï. 5.3 Äîãîâîðó òà ï. 2 ñïåöèô³êàö³¿ â³ä 06.11.2014 îïëàòà çà ïîñòàâëåíèé òîâàð çä³éñíþºòüñÿ íà 60 êàëåíäàðíèé äåíü ç ìîìåíòó ïîñòàâêè â³äïîâ³äíî¿ ïàðò³¿ ïðîäóêö³¿, ÿêà áóëà ïîñòàâëåíà çà âèäàòêîâîþ íàêëàäíîþ ¹ 000073 â³ä 11.12.2014.</P>
<P class="ps3">Ïðè âèð³øåíí³ ñïîðó ãîñïîäàðñüêèé ñóä âèõîäèòü ç òîãî, ùî çã³äíî ç ÷. 1 ñò. 637 ÖÊ Óêðà¿íè òëóìà÷åííÿ óìîâ äîãîâîðó çä³éñíþºòüñÿ çà ïðàâèëàìè, âñòàíîâëåíèìè ñò. 213 öüîãî Êîäåêñó. Â³äïîâ³äíî äî ÷. 2 ñò. 213 ÖÊ Óêðà¿íè íà âèìîãó îäí³º¿ àáî îáîõ ñòîð³í ñóä ìîæå ïîñòàíîâèòè ð³øåííÿ ïðî òëóìà÷åííÿ çì³ñòó ïðàâî÷èíó.</P>
<P class="ps3">Ïðàâèëà òëóìà÷åííÿ çì³ñòó ïðàâî÷èíó âñòàíîâëåí³ ÷àñòèíàìè 3, 4 ñò. 213 ÖÊ Óêðà¿íè. Ïðè òëóìà÷åíí³ çì³ñòó ïðàâî÷èíó áåðóòüñÿ äî óâàãè îäíàêîâå äëÿ âñüîãî çì³ñòó ïðàâî÷èíó çíà÷åííÿ ñë³â ³ ïîíÿòü, à òàêîæ çàãàëüíîïðèéíÿòå ó â³äïîâ³äí³é ñôåð³ â³äíîñèí çíà÷åííÿ òåðì³í³â.</P>
<P class="ps3">ßêùî áóêâàëüíå çíà÷åííÿ ñë³â ³ ïîíÿòü, à òàêîæ çàãàëüíîïðèéíÿòå ó â³äïîâ³äí³é ñôåð³ â³äíîñèí çíà÷åííÿ òåðì³í³â íå äàº çìîãè ç'ÿñóâàòè çì³ñò îêðåìèõ ÷àñòèí ïðàâî÷èíó, ¿õí³é çì³ñò âñòàíîâëþºòüñÿ ïîð³âíÿííÿì â³äïîâ³äíî¿ ÷àñòèíè ïðàâî÷èíó ç³ çì³ñòîì ³íøèõ éîãî ÷àñòèí, óñ³ì éîãî çì³ñòîì, íàì³ðàìè ñòîð³í.</P>
<P class="ps3">ßêùî çà ïðàâèëàìè, âñòàíîâëåíèìè ÷. 3 ö³º¿ ñòàòò³, íåìàº ìîæëèâîñò³ âèçíà÷èòè ñïðàâæíþ âîëþ îñîáè, ÿêà â÷èíèëà ïðàâî÷èí, äî óâàãè áåðóòüñÿ ìåòà ïðàâî÷èíó, çì³ñò ïîïåðåäí³õ ïåðåãîâîð³â, óñòàëåíà ïðàêòèêà â³äíîñèí ì³æ ñòîðîíàìè, çâè÷à¿ ä³ëîâîãî îáîðîòó, ïîäàëüøà ïîâåä³íêà ñòîð³í, òåêñò òèïîâîãî äîãîâîðó òà ³íø³ îáñòàâèíè, ùî ìàþòü ³ñòîòíå çíà÷åííÿ.</P>
<P class="ps3">Îòæå, òëóìà÷åííÿì ïðàâî÷èíó º âñòàíîâëåííÿ éîãî çì³ñòó â³äïîâ³äíî äî âîëåâèÿâëåííÿ ñòîð³í ïðè éîãî óêëàäåíí³, óñóíåííÿ íåÿñíîñòåé òà ñóïåðå÷íîñòåé ó òðàêòóâàíí³ éîãî ïîëîæåíü.</P>
<P class="ps3">Ïóíêòîì 1 ñò. 628 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè óíîðìîâàíî, ùî çì³ñò äîãîâîðó ñòàíîâëÿòü óìîâè, âèçíà÷åí³ íà ðîçñóä ñòîð³í ³ ïîãîäæåí³ íèìè, òà óìîâè, ÿê³ º îáîâÿçêîâèìè â³äïîâ³äíî äî àêò³â öèâ³ëüíîãî çàêîíîäàâñòâà. Ñòàòòåþ 629 öüîãî æ Êîäåêñó âèçíà÷åíî, ùî äîãîâ³ð º îáîâÿçêîâèì äî âèêîíàííÿ.</P>
<P class="ps3">ßê áóëî âñòàíîâëåíî ñóäîì â õîä³ ðîçãëÿäó ñïðàâè, òà íå çàïåðå÷óºòüñÿ ñòîðîíàìè, çîêðåìà ïîçèâà÷åì ó ïîçîâí³é çàÿâ³, âêàçàíèé äîãîâ³ð çà ñâîºþ ïðàâîâîþ ïðèðîäîþ º äîãîâîðîì ïîñòàâêè, â³äòàê äî ïðàâîâ³äíîñèí, ùî âèíèêëè ì³æ ñòîðîíàìè íà ï³äñòàâ³ äàíîãî äîãîâîðó ñë³ä çàñòîñîâóâàòè ïîëîæåííÿ çàêîíîäàâñòâà, ùî ðåãóëþþòü ïðàâîâ³äíîñèíè ïîñòàâêè.</P>
<P class="ps3">Ó â³äïîâ³äíîñò³ äî ÷àñòèíè 1 ñòàòò³ 265 Ãîñïîäàðñüêîãî êîäåêñó Óêðà¿íè çà äîãîâîðîì ïîñòàâêè îäíà ñòîðîíà - ïîñòà÷àëüíèê çîáîâ'ÿçóºòüñÿ ïåðåäàòè (ïîñòàâèòè) ó çóìîâëåí³ ñòðîêè (ñòðîê) äðóã³é ñòîðîí³ - ïîêóïöåâ³ òîâàð (òîâàðè), à ïîêóïåöü çîáîâ'ÿçóºòüñÿ ïðèéíÿòè âêàçàíèé òîâàð (òîâàðè) ³ ñïëàòèòè çà íüîãî ïåâíó ãðîøîâó ñóìó.</P>
<P class="ps3">Äî âèêîíàííÿ ãîñïîäàðñüêèõ äîãîâîð³â çàñòîñîâóþòüñÿ â³äïîâ³äí³ ïîëîæåííÿ Öèâ³ëüíîãî êîäåêñó Óêðà¿íè ç óðàõóâàííÿì îñîáëèâîñòåé, ïåðåäáà÷åíèõ âêàçàíèì Êîäåêñîì. </P>
<P class="ps3">Çà ïðàâèëàìè ñòàòò³ 712 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè çà äîãîâîðîì ïîñòàâêè ïðîäàâåöü (ïîñòà÷àëüíèê), ÿêèé çä³éñíþº ï³äïðèºìíèöüêó ä³ÿëüí³ñòü, çîáîâ'ÿçóºòüñÿ ïåðåäàòè ó âñòàíîâëåíèé ñòðîê (ñòðîêè) òîâàð ó âëàñí³ñòü ïîêóïöÿ äëÿ âèêîðèñòàííÿ éîãî ó ï³äïðèºìíèöüê³é ä³ÿëüíîñò³ àáî â ³íøèõ ö³ëÿõ, íå ïîâ'ÿçàíèõ ç îñîáèñòèì, ñ³ìåéíèì, äîìàøí³ì àáî ³íøèì ïîä³áíèì âèêîðèñòàííÿì, à ïîêóïåöü çîáîâ'ÿçóºòüñÿ ïðèéíÿòè òîâàð ³ ñïëàòèòè çà íüîãî ïåâíó ãðîøîâó ñóìó. </P>
<P class="ps3">Ðîçãëÿäàþ÷è &nbsp;âêàçàíó ïîçîâíó çàÿâó ãîñïîäàðñüêèé ñóä òàêîæ âðàõîâóº ïîëîæåííÿ ñòàòò³ 9 Çàêîíó Óêðà¿íè "Ïðî áóõãàëòåðñüêèé îáë³ê òà ô³íàíñîâó çâ³òí³ñòü â Óêðà¿í³", â³äïîâ³äíî äî íîðì ÿêî¿:</P>
<P class="ps3">- ï³äñòàâîþ äëÿ áóõãàëòåðñüêîãî îáë³êó ãîñïîäàðñüêèõ îïåðàö³é º ïåðâèíí³ äîêóìåíòè, ÿê³ ô³êñóþòü ôàêòè çä³éñíåííÿ ãîñïîäàðñüêèõ îïåðàö³é. Ïåðâèíí³&nbsp;&nbsp;äîêóìåíòè ïîâèíí³ áóòè ñêëàäåí³ ï³ä ÷àñ çä³éñíåííÿ ãîñïîäàðñüêî¿ îïåðàö³¿, à&nbsp;&nbsp;ÿêùî öå íåìîæëèâî - áåçïîñåðåäíüî ï³ñëÿ ¿¿ çàê³í÷åííÿ. Äëÿ êîíòðîëþ òà âïîðÿäêóâàííÿ îáðîáëåííÿ äàíèõ íà ï³äñòàâ³ ïåðâèííèõ äîêóìåíò³â ìîæóòü ñêëàäàòèñÿ çâåäåí³ îáë³êîâ³ äîêóìåíòè.</P>
<P class="ps3">Ïåðâèíí³&nbsp;&nbsp; òà&nbsp;&nbsp;çâåäåí³&nbsp;&nbsp; îáë³êîâ³&nbsp;&nbsp;äîêóìåíòè&nbsp;&nbsp; ìîæóòü&nbsp;&nbsp; áóòè&nbsp;&nbsp; ñêëàäåí³ íà ïàïåðîâèõ àáî ìàøèííèõ íîñ³ÿõ ³ ïîâèíí³ ìàòè òàê³ îáîâ'ÿçêîâ³ ðåêâ³çèòè:&nbsp;íàçâó äîêóìåíòà (ôîðìè);&nbsp;äàòó ³ ì³ñöå ñêëàäàííÿ;&nbsp;&nbsp;íàçâó ï³äïðèºìñòâà, â³ä ³ìåí³ ÿêîãî ñêëàäåíî äîêóìåíò;&nbsp;çì³ñò òà îáñÿã ãîñïîäàðñüêî¿ îïåðàö³¿, îäèíèöþ âèì³ðó ãîñïîäàðñüêî¿ îïåðàö³¿; ïîñàäè&nbsp;îñ³á,&nbsp;&nbsp; â³äïîâ³äàëüíèõ&nbsp;&nbsp;çà&nbsp;&nbsp;çä³éñíåííÿ&nbsp;&nbsp;ãîñïîäàðñüêî¿&nbsp;&nbsp;îïåðàö³¿ ³ ïðàâèëüí³ñòü ¿¿ îôîðìëåííÿ; îñîáèñòèé ï³äïèñ àáî ³íø³ äàí³, ùî äàþòü çìîãó ³äåíòèô³êóâàòè îñîáó,&nbsp;&nbsp;ÿêà áðàëà ó÷àñòü ó çä³éñíåíí³ ãîñïîäàðñüêî¿ îïåðàö³¿.</P>
<P class="ps3">Âèäàòêîâà íàêëàäíà º ïåðâèííèì äîêóìåíòîì áóõãàëòåðñüêîãî îáë³êó. Â³äïîâ³äíî äî ÷. 1 ñò. 9 Çàêîíó Óêðà¿íè "Ïðî áóõãàëòåðñüêèé îáë³ê òà ô³íàíñîâó çâ³òí³ñòü â Óêðà¿í³" ëèøå ïåðâèíí³ äîêóìåíòè º ï³äñòàâîþ äëÿ áóõãàëòåðñüêîãî îáë³êó ãîñïîäàðñüêèõ îïåðàö³é, ÿê³ ô³êñóþòü ôàêòè çä³éñíåííÿ ãîñïîäàðñüêèõ îïåðàö³é, òîáòî ôàêò çä³éñíåííÿ îïåðàö³¿ ïåðåäà÷³ ïåâíîãî òîâàðó â³ä ïîñòà÷àëüíèêà äî ïîêóïöÿ. Äëÿ íàäàííÿ âèäàòêîâ³é íàêëàäí³é þðèäè÷íî¿ ñèëè é äîêàçîâîñò³ âîíà ïîâèííà ì³ñòèòè îáîâ'ÿçêîâ³ ðåêâ³çèòè, ïåðåäáà÷åí³ çàêîíîäàâñòâîì.</P>
<P class="ps3">Â çàëåæíîñò³ â³ä óìîâ ïîñòàâêè òîâàð³â ³ îñîáëèâîñòåé äîãîâîðó íà&nbsp;&nbsp;ïåðåâ³ç âàíòàæó âèçíà÷àþòüñÿ îáîâ'ÿçêè ó÷àñíèê³â ïåðåâåçåíü ïî îôîðìëåííþ ïåðâèííî¿ òðàíñïîðòíî¿ äîêóìåíòàö³¿.</P>
<P class="ps3">Ó 4.3 Äîãîâîðó &nbsp;âñòàíîâëåíî, ùî ó ï³äòâåðäæåííÿ ïîñòàâêè òîâàðó ïîñòà÷àëüíèê çîáîâ'ÿçàíèé íàäàòè ïîêóïöåâ³ íàñòóïí³ òîâàðîñóïðîâîäæóâàëüí³ äîêóìåíòè:</P>
<P class="ps3">- ðàõóíîê-ôàêòóðó;</P>
<P class="ps3">- ïîäàòêîâó íàêëàäíó;</P>
<P class="ps3">- â³äïîâ³äí³ òîâàðîñóïðîâîäæóâàëüí³ íàêëàäí³: âèäàòêîâà íàêëàäíà, òîâàðîòðàíñïîðòíà íàêëàäíà;</P>
<P class="ps3">- ñåðòèô³êàò ÿêîñò³;</P>
<P class="ps3">ñåðòèô³êàò â³äïîâ³äíîñò³;</P>
<P class="ps3">- ³íñòðóêö³ÿ ïî åêñïëóàòàö³¿;</P>
<P class="ps3">- òåõí³÷íà äîêóìåíòàö³ÿ, ïåðåäáà÷åíà ï. 2.3 Äîãîâîðó.</P>
<P class="ps3">Òàê, çã³äíî Ïðàâèë ïåðåâåçåííÿ âàíòàæ³â àâòîìîá³ëüíèì òðàíñïîðò³â Óêðà¿íè, çàòâåðäæåíèõ íàêàçîì Ì³í³ñòåðñòâà òðàíñïîðòó Óêðà¿íè ¹ 363 â³ä 14.10.1997, îôîðìëåííþ ï³äëÿãàþòü íàñòóïí³ äîêóìåíòè:</P>
<P class="ps3">- íàêëàäíà íà â³äïóñê ìàòåð³àëüíèõ ö³ííîñòåé. Öåé äîêóìåíò ô³êñóº ïåðåäà÷ó ìàòåð³àëüíèõ ö³ííîñòåé âîä³þ-åêñïåäèòîðó òà º ï³äñòàâîþ äëÿ âèáóòòÿ ìàòåð³àëüíèõ ö³ííîñòåé ç³ ñêëàäó ï³äïðèºìñòâà;</P>
<P class="ps3">- òîâàðíî-òðàíñïîðòíà íàêëàäíà;</P>
<P class="ps3">- ïîäîðîæí³é ëèñò âàíòàæíîãî àâòîìîá³ëÿ.</P>
<P class="ps3">Ñóä âðàõîâóº, ùî ôàêò ïîñòàâêè òà îòðèìàííÿ ïðîäóêö³¿ ñòîðîíàìè ï³äòâåðäæóºòüñÿ &nbsp;âèäàòêîâîþ íàêëàäíîþ ¹ 000073 â³ä 11.12.2014.</P>
<P class="ps3">Â³äïîâ³äà÷ ââàæàº äàòîþ ïîñòàâêè ïðîäóêö³¿ äàòó âèäàòêîâî¿ íàêëàäíî¿, à ñàìå 11.12.2014, òîä³ ÿê ïîçèâà÷ âêàçóº íà òå, ùî 11.12.2014 íå ìîæíà ââàæàòè äàòîþ ïîñòàâêè ïðîäóêö³¿, â³ä ÿêî¿ â³äðàõîâóºòüñÿ ñòðîê íà îïëàòó, îñê³ëüêè âîíà íå ï³äòâåðäæåíà çàçíà÷åííÿì äàòè â íàêëàäí³é ñàìå ïðåäñòàâíèêîì ïîêóïöÿ.</P>
<P class="ps3">Ðàçîì ç òèì, ÿê âáà÷àºòüñÿ ç Çàêîíó Óêðà¿íè "Ïðî áóõãàëòåðñüêèé îáë³ê òà ô³íàíñîâó çâ³òí³ñòü â Óêðà¿í³" îáîâ'ÿçêîâèì ðåêâ³çèòîì âèäàòêîâî¿ íàêëàäíî¿ º äàòà ¿¿ ñêëàäàííÿ, à òàêîæ îñîáèñòèé ï³äïèñ àáî ³íø³ äàí³, ùî äàþòü çìîãó ³äåíòèô³êóâàòè îñîáó,&nbsp; ÿêà áðàëà ó÷àñòü ó çä³éñíåíí³ ãîñïîäàðñüêî¿ îïåðàö³¿. ²íø³ ðåêâ³çèòè íå îáîâ'ÿçêîâ³, çîêðåìà äàòà ï³äïèñó ïðåäñòàâíèêà ïîêóïöÿ ùîäî îòðèìàííÿ ïðîäóêö³¿.</P>
<P class="ps3">Òîáòî ï³äïèñóþ÷è âêàçàíó âèäàòêîâó íàêëàäíó ïðåäñòàâíèêè ïîêóïöÿ ïîãîäæóþòüñÿ ³ç âñ³ìà çàçíà÷åíèìè â í³é ðåêâ³çèòàìè.</P>
<P class="ps3">Îòæå, &nbsp;ïóíêò 4.4 &nbsp;äîãîâîðó 07.11.2013 ¹ 13-16/389-ÊÏ/È óêëàäåíèé ì³æ ÏÀÒ "ÄÒÅÊ Ïàâëîãðàäâóã³ëëÿ" òà ÒÎÂ "Ï³äéîìíî-òðàíñïîðòíå óñòàòêóâàííÿ" ñë³ä âèòëóìà÷èòè íàñòóïíèì ÷èíîì: çã³äíî ïóíêòó 4.4 äîãîâîðó äàòîþ ïîñòàâêè ââàæàºòüñÿ äàòà ñêëàäàííÿ âèäàòêîâî¿ íàêëàäíî¿ íà ïîñòàâêó ïðîäóêö³¿.</P>
<P class="ps3">Çà âèêëàäåíèõ îáñòàâèí ïîçîâí³ âèìîãè ï³äëÿãàþòü çàäîâîëåííþ ãîñïîäàðñüêèì ñóäîì.</P>
<P class="ps3">Âèð³øóþ÷è ïèòàííÿ ðîçïîä³ëó ñóäîâèõ âèòðàò, ãîñïîäàðñüêèé ñóä ââàæàº, ùî &nbsp;äàíèé ñï³ð âèíèê â òîìó ÷èñë³ âíàñë³äîê íåïðàâèëüíèõ ä³é ïîçèâà÷à, òîìó, íà ï³äñòàâ³ ÷. 2 ñò. 49 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó âèòðàòè ïî ñïëàò³ ñóäîâîãî çáîðó ïîêëàäàþòüñÿ: íà ïîçèâà÷à â ðîçì³ð³ 609,00 ãðí òà íà &nbsp;â³äïîâ³äà÷à &nbsp;â ðîçì³ð³ 609,00 ãðí.</P>
<P class="ps3">Êåðóþ÷èñü ñò.ñò. 33, 34, 43, 44, 49, 82-85, 116 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ãîñïîäàðñüêèé ñóä</P>
<P class="ps3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ÂÈÐIØÈÂ:</P>
<P class="ps3">Ïîçîâ çàäîâîëüíèòè ïîâí³ñòþ.</P>
<P class="ps3">Íàäàòè òëóìà÷åííÿ &nbsp;ïóíêòó 4.4 &nbsp;äîãîâîðó 07.11.2013 ¹ 13-16/389-ÊÏ/È óêëàäåíèé ì³æ ÏÀÒ "ÄÒÅÊ Ïàâëîãðàäâóã³ëëÿ" òà ÒÎÂ "Ï³äéîìíî-òðàíñïîðòíå óñòàòêóâàííÿ" íàñòóïíèì ÷èíîì: &nbsp;çã³äíî ïóíêòó 4.4 &nbsp;äîãîâîðó äàòîþ ïîñòàâêè ââàæàºòüñÿ äàòà ñêëàäàííÿ âèäàòêîâî¿ íàêëàäíî¿ íà ïîñòàâêó ïðîäóêö³¿.&nbsp;</P>
<P class="ps3">Íàêàç âèäàòè ï³ñëÿ íàáðàííÿ ñóäîâèì ð³øåííÿì çàêîííî¿ ñèëè .</P>
<P class="ps3">Çã³äíî ÷. 5 ñò. 85 &nbsp;ÃÏÊ 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. </P>
<P class="ps3">Ð³øåííÿ ìîæå áóòè îñêàðæåíå ïðîòÿãîì äåñÿòè äí³â ç äíÿ éîãî ï³äïèñàííÿ äî Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ÷åðåç ãîñïîäàðñüêèé ñóä Ê³ðîâîãðàäñüêî¿ îáëàñò³. &nbsp;&nbsp;</P>
<P class="ps4">Ïîâíå ð³øåííÿ ñêëàäåíî &nbsp;06.07.2015. </P>
<P> Ñóääÿ                                                                       &nbsp;Ò. Â. Ìàêàðåíêî </P>