<TITLE>906/858/15</TITLE>
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<P class="ps14"><FONT class="fs43"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps11"><FONT class="fs34">ÓÊÐÀ¯ÍÀ</FONT></P>
<P class="ps11"><FONT class="fs33">Ãîñïîäàðñüêèé ñóä</FONT></P>
<P class="ps11"><FONT class="fs32">Æèòîìèðñüêî¿ îáëàñò³</FONT></P>
<P class="ps13"><FONT class="fs30">_________________________________________</FONT></P>
<P class="ps12"><FONT class="fs36">______________________________________________________________________</FONT></P>
<P class="ps10"><FONT class="fs90">Ð²ØÅÍÍß</FONT></P>
<P class="ps9"><FONT class="fs89">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
<P class="ps8"><FONT class="fs88"> Â³ä</FONT> "01" æîâòíÿ 2015 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;<FONT class="fs87">&nbsp;Ñïðàâà ¹</FONT> 906/858/15</P>
<P class="ps8"><FONT class="fs86"> Ãîñïîäàðñüêèé ñóä Æèòîìèðñüêî¿ îáëàñò³ ó ñêëàä³:</FONT></P>
<P class="ps8"><FONT class="fs85"> ñóää³</FONT> Øí³ò &nbsp;À.Â. </P>
<P class="ps8"> ïðè ñåêðåòàð³ Àíòîíþê Í.Þ.</P>
<P class="ps8"> </P>
<P class="ps8"><FONT class="fs84"> çà ó÷àñòþ ïðåäñòàâíèê³â ñòîð³í:</FONT></P>
<P class="ps8"><FONT class="fs83"> â³ä ïîçèâà÷à:</FONT> íå ç'ÿâèâñÿ </P>
<P class="ps8"><FONT class="fs82"> â³ä â³äïîâ³äà÷à:</FONT> íå ç'ÿâèâñÿ </P>
<P class="ps0"> </P>
<P class="ps0"> ðîçãëÿíóâ ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ â ì. Æèòîìèð³ ñïðàâó</P>
<P class="ps0"> çà ïîçîâîì Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Òåððàãðþí" &nbsp;</P>
<P class="ps0"><FONT class="fs81"> äî</FONT> Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Æèòîìèðíàñ³íòðàâ-1" </P>
<P class="ps1"> </P>
<P class="ps1">Â ÿêîñò³ ïðàâîâèõ ï³äñòàâ Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Òåððàãðþí" ïîñèëàºòüñÿ íà ñò.1212 ÖÊ Óêðà¿íè.</P>
<P class="ps1">Ïðåäñòàâíèêè ñòîð³í ó ñóäîâå çàñ³äàííÿ íå ç'ÿâèëèñÿ, õî÷à ïðî ÷àñ ³ ì³ñöå ðîçãëÿäó ñïðàâè ïîâ³äîìëåí³ â÷àñíî òà íàëåæíèì ÷èíîì, ïðî ùî ñâ³ä÷àòü ï³äïèñè óïîâíîâàæåíèõ îñ³á íà ïîøòîâèõ ïîâ³äîìëåííÿõ ïðî âðó÷åííÿ óõâàëè ñóäó (à.ñ. 107-108).</P>
<P class="ps1">Òàêèì ÷èíîì, ñóä ïðèõîäèòü äî âèñíîâêó, ùî ñòîðîíè ïîâ³äîìëåí³ ïðî ÷àñ òà ì³ñöå ñóäîâîãî ðîçãëÿäó íàëåæíèì ÷èíîì.</P>
<P class="ps1">Îñê³ëüêè, ïðî ÷àñ òà ì³ñöå ðîçãëÿäó ñïðàâè ñòîðîíè áóëè íàëåæíèì ÷èíîì ïîâ³äîìëåí³, òî íà ï³äñòàâ³ ñò.75 ÃÏÊ Óêðà¿íè ñïðàâà ðîçãëÿäàºòüñÿ çà íàÿâíèìè â í³é ìàòåð³àëàìè.</P>
<P class="ps1">Äîñë³äèâøè ìàòåð³àëè ñïðàâè, ãîñïîäàðñüêèé ñóä</P>
<P class="ps6"><FONT class="fs79"> ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps3"> </P>
<P class="ps3">Íàäàâøè ïðàâîâó îö³íêó äîêàçàì, ïîäàíèìè ñòîðîíàìè òà íàÿâíèì ó ìàòåð³àëàõ ñïðàâè, ñóä ïðèõîäèòü äî âèñíîâêó ïðî çàäîâîëåííÿ ïîçîâó, âðàõîâóþ÷è íàñòóïíå.</P>
<P class="ps3">Çàãàëüí³ ï³äñòàâè âèíèêíåííÿ çîáîâ'ÿçàíü ó çâ'ÿçêó ç íàáóòòÿì, çáåðåæåííÿì ìàéíà áåç äîñòàòíüî¿ &nbsp;ïðàâîâî¿ ï³äñòàâè âèçíà÷åí³ íîðìàìè ãëàâè &nbsp;83 ÖÊ Óêðà¿íè. Ïîëîæåííÿ ö³º¿ ãëàâè çàñòîñîâóþòüñÿ íåçàëåæíî â³ä òîãî, ÷è áóëî áåçï³äñòàâíå íàáóòòÿ àáî çáåðåæåííÿ ìàéíà ðåçóëüòàòîì ïîâåä³íêè íàáóâà÷à, ïîòåðï³ëîãî, ³íøèõ îñ³á, ÷è íàñë³äêîì ïîä³¿.</P>
<P class="ps3">Â³äïîâ³äíî äî ñòàòò³ 1212 ÖÊ Óêðà¿íè îñîáà, ÿêà íàáóëà ìàéíî àáî çáåðåãëà éîãî ó ñåáå çà ðàõóíîê ³íøî¿ îñîáè áåç äîñòàòíüî¿ ïðàâîâî¿ ï³äñòàâè, çîáîâ'ÿçàíà ïîâåðíóòè ïîòåðï³ëîìó öå ìàéíî. Îñîáà çîáîâ'ÿçàíà ïîâåðíóòè ìàéíî ³ òîä³, êîëè ï³äñòàâà, íà ÿê³é âîíî áóëî íàáóòå, çãîäîì â³äïàëà. </P>
<P class="ps3">Íåîáõ³äíî òàêîæ çàçíà÷èòè, ùî çîáîâ'ÿçàííÿ ³ç áåçï³äñòàâíîãî çáàãà÷åííÿ º çàãàëüíîþ ï³äñòàâîþ äëÿ â³äíîâëåííÿ ìàéíîâîãî ñòàíó îñ³á (â³äíîâëåííÿ ñïðàâåäëèâîñò³) â ðàç³ â³äñóòíîñò³ ³íøèõ ï³äñòàâ äëÿ öüîãî, ÿêùî çàõèñò ïðàâ îñîáè íå ìîæå áóòè çä³éñíåíèé íà ï³äñòàâ³ äîãîâîðó, &nbsp;çàêîíó òîùî.</P>
<P class="ps3">Çîáîâ'ÿçàííÿ ³ç íàáóòòÿ àáî çáåðåæåííÿ ìàéíà áåç äîñòàòíüî¿ ïðàâîâî¿ ï³äñòàâè ìàº ì³ñöå çà íàÿâíîñò³ òàêèõ óìîâ:</P>
<P class="ps3">ïî-ïåðøå, º íàáóòòÿ àáî çáåðåæåííÿ ìàéíà. Öå îçíà÷àº, ùî îñîáà íàáóâàº íîâ³ ö³ííîñò³, çá³ëüøóº ê³ëüê³ñòü òà âàðò³ñòü íàëåæíîãî ¿é ìàéíà àáî çáåð³ãàº ìàéíî, ÿêå íåìèíó÷å ìàëî á âèáóòè ³ç ¿¿ âîëîä³ííÿ;</P>
<P class="ps3">ïî-äðóãå, ìàëî ì³ñöå íàáóòòÿ àáî çáåðåæåííÿ ìàéíà çà ðàõóíîê ³íøî¿ îñîáè. Òîáòî çá³ëüøåííÿ àáî çáåðåæåííÿ ìàéíà ó îñîáè º íàñë³äêîì âòðàòè àáî íåäîîòðèìàííÿ öüîãî ìàéíà ³íøîþ îñîáîþ;</P>
<P class="ps3">ïî-òðåòº, îáîâ'ÿçêîâî ìàº áóòè â³äñóòí³ñòü ïðàâîâî¿ ï³äñòàâè äëÿ íàáóòòÿ àáî çáåðåæåííÿ ìàéíà çà ðàõóíîê ³íøî¿ îñîáè. Òîáòî ìàëà ì³ñöå ïîìèëêà, îáìàí, âèïàäêîâ³ñòü àáî ³íø³ ï³äñòàâè íàáóòòÿ àáî çáåðåæåííÿ ìàéíà, ÿê³ íå ìîæíà â³äíåñòè äî ï³äñòàâ âèíèêíåííÿ öèâ³ëüíèõ ïðàâ òà îáîâ'ÿçê³â (ñò. 11 ÖÊ).</P>
<P class="ps3">×àñòèíîþ 2 ñòàòò³ 1212 ÖÊ Óêðà¿íè ïåðåäáà÷åíî, ùî ïîëîæåííÿ ö³º¿ ãëàâè çàñòîñîâóþòüñÿ íåçàëåæíî â³ä òîãî, ÷è áåçï³äñòàâíå íàáóòòÿ àáî çáåðåæåííÿ ìàéíà áóëî ðåçóëüòàòîì ïîâåä³íêè íàáóâà÷à ìàéíà, ïîòåðï³ëîãî, ³íøèõ îñ³á ÷è íàñë³äêîì ïîä³¿.</P>
<P class="ps3">Àíàëîã³÷íà ïðàâîâà ïîçèö³ÿ âèêëàäåíà ³ â Ïîñòàíîâ³ Âåðõîâíîãî Ñóäó Óêðà¿íè â³ä 02.09.2014 ó ñïðàâ³ ¹910/1620/13.</P>
<P class="ps3">Ó ïîñòàíîâ³ Âåðõîâíîãî ñóäó Óêðà¿íè â³ä 25.02.2015 ó ñïðàâ³ ¹910/1913/14 âèêëàäåíî ïðàâîâó ïîçèö³þ, â³äïîâ³äíî ÿêî¿ ïðèïèñè ñò.1212 ÖÊ Óêðà¿íè çàñòîñîâóºòüñÿ ëèøå â òèõ âèïàäêàõ, êîëè áåçï³äñòàâíå çáàãà÷åííÿ îäí³º¿ îñîáè çà ðàõóíîê ³íøî¿ íå ìîæå áóòè óñóíóòî çà äîïîìîãîþ ³íøèõ, ñïåö³àëüíèõ ñïîñîá³â çàõèñòó. Çîêðåìà, ó ðàç³ âèíèêíåííÿ ñïîðó ñòîñîâíî íàáóòòÿ ìàéíà àáî éîãî çáåðåæåííÿ áåç äîñòàòí³õ ïðàâîâèõ ï³äñòàâ äîãîâ³ðíèé õàðàêòåð ïðàâîâ³äíîñèí âèêëþ÷àº ìîæëèâ³ñòü çàñòîñóâàííÿ äî íèõ ñóäîì ïîëîæåíü ñò.1212 ÖÊ Óêðà¿íè.</P>
<P class="ps3">Âàðòî çàçíà÷èòè, ùî ñï³ðí³ ïðàâîâ³äíîñèíè, ÿê³ âèíèêëè ì³æ ñòîðîíàìè, ìàþòü ïîçàäîãîâ³ðíèé õàðàêòåð, ç îãëÿäó íà íàñòóïíå.</P>
<P class="ps3">Â³äïîâ³äíî äî ÷.2 ñò.180 Ãîñïîäàðñüêîãî êîäåêñó Óêðà¿íè ãîñïîäàðñüêèé äîãîâ³ð ââàæàºòüñÿ óêëàäåíèì, ÿêùî ì³æ ñòîðîíàìè ó ïåðåäáà÷åíèõ çàêîíîì ïîðÿäêó òà ôîðì³ äîñÿãíóòî çãîäè ùîäî óñ³õ éîãî ³ñòîòíèõ óìîâ. ²ñòîòíèìè º óìîâè, âèçíàí³ òàêèìè çà çàêîíîì ÷è íåîáõ³äí³ äëÿ äîãîâîð³â äàíîãî âèäó, à òàêîæ óìîâè, ùîäî ÿêèõ íà âèìîãó îäí³º¿ ³ç ñòîð³í ïîâèííà áóòè äîñÿãíóòà çãîäà.</P>
<P class="ps3">Ïðè óêëàäåíí³ ãîñïîäàðñüêîãî äîãîâîðó ñòîðîíè çîáîâ'ÿçàí³ ó áóäü-ÿêîìó ðàç³ ïîãîäèòè ïðåäìåò, ö³íó òà ñòðîê ä³¿ äîãîâîðó (÷.3 ñò.180 Ãîñïîäàðñüêîãî êîäåêñó Óêðà¿íè).</P>
<P class="ps3">Ñòîñîâíî ö³íè, òî ñóä ïðèéìàº äî óâàãè, ùî â³äïîâ³äíî äî ÷.4 ñò.632 ÖÊ Óêðà¿íè, ÿêùî ö³íà ó äîãîâîð³ íå âñòàíîâëåíà ³ íå ìîæå áóòè âèçíà÷åíà âèõîäÿ÷è ç éîãî óìîâ, âîíà âèçíà÷àºòüñÿ âèõîäÿ÷è ³ç çâè÷àéíèõ ö³í, ùî ñêëàëèñÿ íà àíàëîã³÷í³ òîâàðè, ðîáîòè àáî ïîñëóãè íà ìîìåíò óêëàäåííÿ äîãîâîðó.</P>
<P class="ps3">Ïðîòå, ïðåäìåò ³ ñòðîê ä³¿ äîãîâîðó ñòîðîíàìè ïîâèíí³ áóòè âèçíà÷åí³ îáîâ'ÿçêîâî òà ñòîðîíè ìàþòü ä³éòè ùîäî öüîãî çãîäè. </P>
<P class="ps3">Óìîâè ïðî ïðåäìåò ó ãîñïîäàðñüêîìó äîãîâîð³, çîêðåìà, ïîâèíí³ âèçíà÷àòè íàéìåíóâàííÿ (íîìåíêëàòóðó, àñîðòèìåíò) òà ê³ëüê³ñòü ïðîäóêö³¿ (ðîá³ò, ïîñëóã), à òàêîæ âèìîãè äî ¿õ ÿêîñò³.</P>
<P class="ps3">Ñòðîêîì ä³¿ ãîñïîäàðñüêîãî äîãîâîðó º ÷àñ, âïðîäîâæ ÿêîãî ³ñíóþòü ãîñïîäàðñüê³ çîáîâ'ÿçàííÿ ñòîð³í, ùî âèíèêëè íà îñíîâ³ öüîãî äîãîâîðó, òà äîãîâ³ð íàáèðàº ÷èííîñò³ ç ìîìåíòó éîãî óêëàäåííÿ.</P>
<P class="ps3">Ñóä ïîãîäæóºòüñÿ ç äîâîäàìè â³äïîâ³äà÷à, ùî ñò.181 ÃÊ Óêðà¿íè äîïóñêàº óêëàäåííÿ ãîñïîäàðñüêèõ äîãîâîð³â ó ñïðîùåíèé ñïîñ³á, òîáòî øëÿõîì îáì³íó ëèñòàìè, ôàêñîãðàìàìè, òåëåãðàìàìè, òåëåôîíîãðàìàìè òîùî, à òàêîæ øëÿõîì ï³äòâåðäæåííÿ ïðèéíÿòòÿ äî âèêîíàííÿ çàìîâëåíü.</P>
<P class="ps3">Ïðè öüîìó, ÿê ïåðåäáà÷åíî ñò. 180 ÃÊ Óêðà¿íè òà ïðî ùî ñóä çàçíà÷àâ âèùå, ïðè óêëàäåíí³ ãîñïîäàðñüêîãî äîãîâîðó ñòîðîíè çîáîâ'ÿçàí³ ó &nbsp;&nbsp;á ó ä ü - ÿ ê î ì ó &nbsp;&nbsp;ð à ç ³ &nbsp;&nbsp;ï î ã î ä è ò è &nbsp;&nbsp;ï ð å ä ì å ò, &nbsp;ö ³ í ó &nbsp;&nbsp;ò à &nbsp;&nbsp;ñ ò ð î ê &nbsp;&nbsp;ä ³ ¿ &nbsp;&nbsp;ä î ã î â î ð ó.</P>
<P class="ps3">Îäíàê, â³äïîâ³äà÷åì íå äîâåäåíî, ùî ì³æ ñòîðîíàìè áóëî äîñÿãíóòî çãîäè ùîäî ïðåäìåòó äîãîâîðó ïîñòàâêè ñóì³ø³ çëàêîâèõ òðàâ òà ì³øê³â, íà îïëàòó ÿêèõ áóëî âèñòàâëåíî ðàõóíîê ¹ÑÔ-000018 â³ä 09.04.2015 (à.ñ. 52).</P>
<P class="ps3">Çîêðåìà, ÷.1 ñò.266 Ãîñïîäàðñüêîãî êîäåêñó Óêðà¿íè âñòàíîâëåíî, ùî ïðåäìåòîì ïîñòàâêè º âèçíà÷åí³ ðîäîâèìè îçíàêàìè ïðîäóêö³ÿ, âèðîáè ç íàéìåíóâàííÿì, çàçíà÷åíèì ó ñòàíäàðòàõ, òåõí³÷íèõ óìîâàõ, äîêóìåíòàö³¿ äî çðàçê³â (åòàëîí³â), ïðåéñêóðàíòàõ ÷è òîâàðîçíàâ÷èõ äîâ³äíèêàõ. Ïðåäìåòîì ïîñòàâêè ìîæóòü áóòè òàêîæ ïðîäóêö³ÿ, âèðîáè, âèçíà÷åí³ ³íäèâ³äóàëüíèìè îçíàêàìè. &nbsp;</P>
<P class="ps3">Ðàçîì ç òèì, ñòîðîíàìè íå áóëî äîñÿãíóòî çãîäè ùîäî òîãî, ñóì³ø ÿêèõ ñàìå òðàâ, &nbsp;ÿêîãî âèäó, ÿêîñò³ òà ê³ëüêîñò³ ïîâèíåí ïîñòàâèòè â³äïîâ³äà÷ ïîçèâà÷ó. </P>
<P class="ps3">Ñàì ôàêò îïëàòè ðàõóíêó ¹ÑÔ-000018 â³ä 09.04.2015 òàêîæ íå äîâîäèòü äîñÿãíåííÿ ñòîðîíàìè çãîäè ùîäî ïðåäìåòó äîãîâîðó, îñê³ëüêè çàçíà÷åíèé ðàõóíîê â³äîìîñòåé ùîäî ïðåäìåòó äîãîâîðó íå ì³ñòèòü, à îäíà ëèøå âêàç³âêà "ñóì³ø çëàêîâèõ òðàâ" º çàãàëüíîþ, çîêðåìà áåç óòî÷íåííÿ ³íøèõ îçíàê, ÿê³ á íàäàëè çìîãó âñòàíîâèòè ïîãîäæåííÿ ì³æ ñòîðîíàìè íàéìåíóâàííÿ, ê³ëüê³ñòü ïðîäóêö³¿ òà âèìîã ùîäî ¿õ ÿêîñò³.</P>
<P class="ps3">²íøèõ íàëåæíèõ äîêàç³â ïîãîäæåííÿ ì³æ ñòîðîíàìè ïðåäìåòó äîãîâîðó â³äïîâ³äà÷åì ñóäó íàäàíî íå áóëî. Äîñÿãíåííÿ óñíî¿ çãîäè ùîäî ïðåäìåòó äîãîâîðó òàêîæ íå äîâåäåíî.</P>
<P class="ps3">Òàê, ñóä íå ïðèéìàº äî óâàãè ÿê îá´ðóíòóâàííÿ ôàêòó óêëàäåííÿ äîãîâîðó ïîñòàâêè ñóì³ø³ òðàâ ó ñïðîùåíèé ñïîñ³á, ïîñèëàííÿ â³äïîâ³äà÷à íà ïåðåïèñêó ì³æ ñòîðîíàìè â åëåêòðîíí³é ôîðì³ (à.ñ. 62-64), îñê³ëüêè ç äàíî¿ ïåðåïèñêè íå âáà÷àºòüñÿ ïîãîäæåííÿ ñòîðîíàìè ïðåäìåòó äîãîâîðó, éîãî ö³íè, ñòðîê³â ³ óìîâ ïîñòàâêè.</P>
<P class="ps3">Â³äïîâ³äíî äî ÷.8 ñò.181 ÖÊ Óêðà¿íè, ó ðàç³ ÿêùî ñòîðîíè íå äîñÿãëè çãîäè ç óñ³õ ³ñòîòíèõ óìîâ ãîñïîäàðñüêîãî äîãîâîðó, òàêèé äîãîâ³ð ââàæàºòüñÿ íåóêëàäåíèì (òàêèì, ùî íå â³äáóâñÿ).</P>
<P class="ps3">Îòæå, â³äïîâ³äà÷åì íå äîâåäåíî äîñÿãíåííÿ ì³æ íèì òà ïîçèâà÷åì çãîäè ç óñ³õ ³ñòîòíèõ óìîâ äîãîâîðó íà ïîñòàâêó ñóì³ø³ òðàâ, òîìó äàíèé äîãîâ³ð º íåóêëàäåíèì (òàêèì, ùî íå â³äáóâñÿ).</P>
<P class="ps3">Êð³ì òîãî, âàðòî çàçíà÷èòè, ùî â³äïîâ³äíî äî ï.6 Óêàçó Ïðåçèäåíòà Óêðà¿íè â³ä 16.03.1995 ¹227 "Ïðî çàõîäè ùîäî íîðìàë³çàö³¿ ïëàò³æíî¿ äèñöèïë³íè â íàðîäíîìó ãîñïîäàðñòâ³ Óêðà¿íè" (ç³ çì³íàìè ³ äîïîâíåííÿìè), ï³äïðèºìñòâà, íåçàëåæíî â³ä ôîðìè âëàñíîñò³, ìàþòü ïîâåðòàòè â 5-äåííèé òåðì³í ïîìèëêîâî çàðàõîâàí³ êîøòè.</P>
<P class="ps3"> Â ìàòåð³àëàõ ñïðàâè íàÿâí³ êîï³¿ êîíâåðò³â ³ç â³äì³òêîþ ïîøòîâîãî çâ'ÿçêó ïðî ïîâåðíåííÿ ïîøòîâîãî â³äïðàâëåííÿ â çâ'ÿçêó ç â³äìîâîþ â³äïîâ³äà÷à â³ä îòðèìàííÿ âêàçàíèõ ëèñòà òà ïðåòåíç³¿ (à.ñ. 77-82). </P>
<P class="ps3">Çã³äíî ç ïóíêòîì 2.35 ²íñòðóêö³¿ ïðî áåçãîò³âêîâ³ ðîçðàõóíêè â Óêðà¿í³ â íàö³îíàëüí³é âàëþò³, çàòâåðäæåíî¿ ïîñòàíîâîþ Ïðàâë³ííÿ Íàö³îíàëüíîãî áàíêó Óêðà¿íè â³ä 21.01.2004 ¹22, êîøòè, ùî ïîìèëêîâî çàðàõîâàí³ íà ðàõóíîê íåíàëåæíîãî îòðèìóâà÷à, ìàþòü ïîâåðòàòèñÿ íèì ó ñòðîêè, óñòàíîâëåí³ çàêîíîäàâñòâîì Óêðà¿íè, çà ïîðóøåííÿ ÿêèõ íåíàëåæíèé îòðèìóâà÷ íåñå â³äïîâ³äàëüí³ñòü çã³äíî ³ç çàêîíîäàâñòâîì Óêðà¿íè. Ó ðàç³ íåïîâåðíåííÿ íåíàëåæíèì îòðèìóâà÷åì çà áóäü-ÿêèõ ïðè÷èí êîøò³â</P>
<P class="ps3">Â³äïîâ³äíî äî ïóíêòó 1.4 âèùåâêàçàíî¿ ³íñòðóêö³¿, íåíàëåæíèé îòðèìóâà÷ - öå îñîáà, ÿê³é áåç çàêîííèõ ï³äñòàâ çàðàõîâàíà ñóìà ïåðåêàçó íà ¿¿ ðàõóíîê àáî âèäàíà ¿é ó ãîò³âêîâ³é ôîðì³; íåíàëåæíèé ïëàòíèê - öå îñîáà, ç ðàõóíêó ÿêî¿ ïîìèëêîâî àáî íåïðàâîì³ðíî ïåðåêàçàíà ñóìà êîøò³â.</P>
<P class="ps3">ßê âèçíà÷àº ñò.32 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, äîêàçàìè ó ñïðàâ³ º áóäü-ÿê³ ôàêòè÷í³ äàí³, íà ï³äñòàâ³ ÿêèõ ãîñïîäàðñüêèé ñóä âñòàíîâëþº íàÿâí³ñòü ÷è â³äñóòí³ñòü îáñòàâèí, íà ÿêèõ ´ðóíòóþòüñÿ âèìîãè ³ çàïåðå÷åííÿ, à òàêîæ ³íø³ îáñòàâèíè, ÿê³ ìàþòü çíà÷åííÿ äëÿ ïðàâèëüíîãî âèð³øåííÿ ñïîðó.</P>
<P class="ps3">Çà çì³ñòîì ñòàòò³ 33 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè îáîâ'ÿçîê äîêàçóâàííÿ òà ïîäàííÿ äîêàç³â ðîçïîä³ëÿºòüñÿ ì³æ ñòîðîíàìè, âèõîäÿ÷è ç òîãî, õòî ïîñèëàºòüñÿ íà þðèäè÷í³ ôàêòè, ÿê³ îá´ðóíòîâóþòü éîãî âèìîãè ³ çàïåðå÷åííÿ.</P>
<P class="ps3">Ïîñèëàííÿ â³äïîâ³äà÷à íà òó îáñòàâèíó, ùî íèì çàðåºñòðîâàíà ïîäàòêîâà íàêëàäíà, â³äõèëåí³ ñóäîì ç íàñòóïíèõ ï³äñòàâ. </P>
<P class="ps3">Çà ïðèïèñàìè ï.187.1 ñò.187 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè äàòîþ âèíèêíåííÿ ïîäàòêîâèõ çîáîâ'ÿçàíü ç ïîñòà÷àííÿ òîâàð³â/ïîñëóã ââàæàºòüñÿ äàòà, ÿêà ïðèïàäàº íà ïîäàòêîâèé ïåð³îä, ïðîòÿãîì ÿêîãî â³äáóâàºòüñÿ áóäü-ÿêà ç ïîä³é, ùî ñòàëàñÿ ðàí³øå: </P>
<P class="ps3">à) äàòà çàðàõóâàííÿ êîøò³â â³ä ïîêóïöÿ/çàìîâíèêà íà áàíê³âñüêèé ðàõóíîê ïëàòíèêà ïîäàòêó ÿê îïëàòà òîâàð³â/ïîñëóã, ùî ï³äëÿãàþòü ïîñòà÷àííþ, à â ðàç³ ïîñòà÷àííÿ òîâàð³â/ïîñëóã çà ãîò³âêó - äàòà îïðèáóòêóâàííÿ êîøò³â ó êàñ³ ïëàòíèêà ïîäàòêó, à â ðàç³ â³äñóòíîñò³ òàêî¿ - äàòà ³íêàñàö³¿ ãîò³âêè ó áàíê³âñüê³é óñòàíîâ³, ùî îáñëóãîâóº ïëàòíèêà ïîäàòêó; </P>
<P class="ps3">á) äàòà â³äâàíòàæåííÿ òîâàð³â, à â ðàç³ åêñïîðòó òîâàð³â - äàòà îôîðìëåííÿ ìèòíî¿ äåêëàðàö³¿, ùî çàñâ³ä÷óº ôàêò ïåðåòèíàííÿ ìèòíîãî êîðäîíó Óêðà¿íè, îôîðìëåíà â³äïîâ³äíî äî âèìîã ìèòíîãî çàêîíîäàâñòâà, à äëÿ ïîñëóã - äàòà îôîðìëåííÿ äîêóìåíòà, ùî çàñâ³ä÷óº ôàêò ïîñòà÷àííÿ ïîñëóã ïëàòíèêîì ïîäàòêó. </P>
<P class="ps3">Çã³äíî ï.201.7 ñò. 201 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ïîäàòêîâà íàêëàäíà ñêëàäàºòüñÿ íà êîæíå ïîâíå àáî ÷àñòêîâå ïîñòà÷àííÿ òîâàð³â/ïîñëóã, à òàêîæ íà ñóìó êîøò³â, ùî íàä³éøëè íà ïîòî÷íèé ðàõóíîê ÿê ïîïåðåäíÿ îïëàòà (àâàíñ). </P>
<P class="ps3">Ïóíêòîì 201.8 ñò.201 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè âñòàíîâëåíî, ùî ïðàâî íà íàðàõóâàííÿ ïîäàòêó òà ñêëàäàííÿ ïîäàòêîâèõ íàêëàäíèõ íàäàºòüñÿ âèêëþ÷íî îñîáàì, çàðåºñòðîâàíèì ÿê ïëàòíèêè ïîäàòêó â ïîðÿäêó, ïåðåäáà÷åíîìó ñòàòòåþ 183 öüîãî Êîäåêñó. </P>
<P class="ps3">Ïîäàòêîâà íàêëàäíà, ñêëàäåíà òà çàðåºñòðîâàíà â ªäèíîìó ðåºñòð³ ïîäàòêîâèõ íàêëàäíèõ ïëàòíèêîì ïîäàòêó, ÿêèé çä³éñíþº îïåðàö³¿ ç ïîñòà÷àííÿ òîâàð³â/ïîñëóã, º äëÿ ïîêóïöÿ òàêèõ òîâàð³â/ïîñëóã ï³äñòàâîþ äëÿ íàðàõóâàííÿ ñóì ïîäàòêó, ùî â³äíîñÿòüñÿ äî ïîäàòêîâîãî êðåäèòó (à. 201.10 ñò. 201 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè).</P>
<P class="ps3">Îòæå âèäà÷à ïîäàòêîâî¿ íàêëàäíî¿ áåç â³äïîâ³äíîãî çàïèòó ïîêóïöÿ º îäíîñòîðîííüîþ ä³ºþ ïðîäàâöÿ (â³äïîâ³äà÷à) ³ íå ï³äòâåðäæóº âèíèêíåííÿ ì³æ ñòîðîíàìè äîãîâ³ðíèõ â³äíîñèí. </P>
<P class="ps3">Òàêîæ ÿê âáà÷àºòüñÿ ³ç íàäàíî¿ â³äïîâ³äà÷åì êîï³¿ ïîäàòêîâî¿ íàêëàäíî¿ (à.ñ. 65 íà çâîðîò³) ó ãðàô³ âèä öèâ³ëüíî-ïðàâîâîãî äîãîâîðó çàçíà÷åíî Äîãîâ³ð êóï³âë³-ïðîäàæó â³ä 09.04.2015 ¹13/2015, à íå ðàõóíîê. Âîäíî÷àñ äîãîâîðó íà ÿêå º ïîñèëàííÿ â ïîäàòêîâ³é íàêëàäí³é â³äïîâ³äà÷ íå íàäàâ. Êð³ì òîãî, â ïîäàòêîâ³é íàêëàäí³é ó ãðàô³ íîìåíêëàòóðà òîâàð³â çàçíà÷àºòüñÿ ñóì³ø ãàçîííèõ òðàâ, à â ðàõóíêó-ôàêòóð³ ñóì³ø çëàêîâèõ òðàâ. </P>
<P class="ps3">Âêàçàíå òàêîæ ñâ³ä÷èòü ïðî òå, ùî ñòîðîíàìè â äàíîìó âèïàäêó íå áóëî ïîãîäæåíî ïðåäìåò ó ãîñïîäàðñüêîìó äîãîâîð³. </P>
<P class="ps3">Îòæå, âðàõîâóþ÷è âèùåâèêëàäåíå, ñóä ïðèõîäèòü äî âèñíîâêó, ùî ïîçîâ &nbsp;îá´ðóíòîâàíèé, çàÿâëåíèé ó â³äïîâ³äíîñò³ äî âèìîã ÷èííîãî çàêîíîäàâñòâà, ï³äòâåðäæóºòüñÿ íàëåæíèìè äîêàçàìè, ÿê³ º â ìàòåð³àëàõ ñïðàâè, òà ï³äëÿãàº çàäîâîëåííþ â ïîâíîìó îáñÿç³.</P>
<P class="ps3">Âèòðàòè ïî ñïëàò³ ñóäîâîãî çáîðó ïîêëàäàþòüñÿ íà â³äïîâ³äà÷à.</P>
<P class="ps3"> Êåðóþ÷èñü ñò.ñò. 49, 82-85 ÃÏÊ Óêðà¿íè, ãîñïîäàðñüêèé ñóä,-</P>
<P class="ps5"><FONT class="fs78"> </FONT></P>
<P class="ps5"><FONT class="fs77"> ÂÈÐ²ØÈÂ:</FONT></P>
<P class="ps1"> 1. Ïîçîâ çàäîâîëüíèòè.</P>
<P class="ps1"> </P>
<P class="ps1">- 1827,00ãðí - ñóäîâîãî çáîðó.</P>
<P class="ps1"> 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="ps1">Àïåëÿö³éíà ñêàðãà ïîäàºòüñÿ íà ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ïðîòÿãîì äåñÿòè äí³â ç äíÿ éîãî îãîëîøåííÿ. Ó ðàç³ ÿêùî â ñóäîâîìó çàñ³äàíí³ áóëî îãîëîøåíî ëèøå âñòóïíó òà ðåçîëþòèâíó ÷àñòèíó ð³øåííÿ, çàçíà÷åíèé ñòðîê îá÷èñëþºòüñÿ ç äíÿ ï³äïèñàííÿ ð³øåííÿ, îôîðìëåíîãî â³äïîâ³äíî äî ñòàòò³ 84 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</P>
<P class="ps4"> Ïîâíå ð³øåííÿ ñêëàäåíî: &nbsp;06.10.15 </P>
<P class="ps4"> </P>
<P class="ps2"> 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;Øí³ò À.Â. &nbsp;</P>
<P class="ps0"> </P>
<P><FONT class="fs185"> Â³ääðóêóâàòè: </FONT></P>
<P><FONT class="fs184">1 - ó ñïðàâó</FONT></P>
<P><FONT class="fs183">2,3 - ñòîðîíàì (ðåê. ç ïîâ.) </FONT></P>