<TITLE>911/3996/15</TITLE>
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<P class="ps11"><FONT class="fs67"> </FONT><FONT class="fs65"><IMG src="herb.gif" height=58 width=44></FONT></P>
<P class="ps7"><FONT class="fs40">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ</FONT></P>
<P class="ps7"><FONT class="fs44">Êè¿âñüêî¿ îáëàñò³</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<P class="ps5"><FONT class="fs46"> &nbsp;</FONT></P>
<P class="ps6"><FONT class="fs42">Ó Õ Â À Ë À</FONT></P>
<P class="ps6">"27" æîâòíÿ 2015 ð.<FONT class="fs54">                    </FONT><FONT class="fs50">                                         &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs53">Ñïðàâà ¹ 911/3996/15</FONT><FONT class="fs49"> &nbsp;</FONT></P>
<P><FONT class="fs61">Ó ñïðàâ³ çà ïîçîâîì </FONT>Òðèï³ëüñüêî¿ ñ³ëüñüêî¿ ðàäè;</P>
<P><FONT class="fs60">äî</FONT> Êîìóíàëüíîãî ï³äïðèºìñòâà «Îáóõ³âðàéòåïëîìåðåæà»; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps3"><FONT class="fs58">Ñóääÿ Ò.Ï. Êàðïå÷ê³í</FONT></P>
<P class="ps4"><FONT class="fs57">îáñòàâèíè ñïðàâè:</FONT></P>
<P class="ps0">Óõâàëîþ Ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ â³ä 04.09.2015 ðîêó ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ ¹ 911/3996/15.</P>
<P class="ps0">Îäíàê, â Àêò³ ðåâ³ç³¿ íå çàçíà÷åíî ÿêèì ñïîñîáîì, ìåòîäîì òà ÿêèì óïîâíîâàæåíèì íà òå ôàõ³âöåì áóëî çä³éñíåíî îáì³ðè ñï³ðíîãî ïðèì³ùåííÿ.</P>
<P class="ps0">ßê ïåðåäáà÷åíî ï. 16 Ïîñòàíîâè ÊÌÓ â³ä 20.04.2006 ðîêó ¹ 550 «Ïðî çàòâåðäæåííÿ Ïîðÿäêó ïðîâåäåííÿ ³íñïåêòóâàííÿ Äåðæàâíîþ ô³íàíñîâîþ ³íñïåêö³ºþ, ¿¿ òåðèòîð³àëüíèìè îðãàíàìè», ðåâ³ç³ÿ ïðîâîäèòüñÿ øëÿõîì, çîêðåìà, ôàêòè÷íî¿ ïåðåâ³ðêè, ùî ïåðåäáà÷àº êîíòðîëü çà íàÿâí³ñòþ ãðîøîâèõ ñóì, ö³ííèõ ïàïåð³â, áëàíê³â ñóâîðî¿ çâ³òíîñò³, îáîðîòíèõ ³ íåîáîðîòíèõ àêòèâ³â, ³íøèõ ìàòåð³àëüíèõ ³ íåìàòåð³àëüíèõ ö³ííîñòåé øëÿõîì ïðîâåäåííÿ ³íâåíòàðèçàö³¿, îáñòåæåííÿ òà êîíòðîëüíîãî îáì³ðó âèêîíàíèõ ðîá³ò, ïðàâèëüí³ñòþ çàñòîñóâàííÿ íîðì âèòðàò ñèðîâèíè ³ ìàòåð³àë³â, âèõîäó ãîòîâî¿ ïðîäóêö³¿ ³ ïðèðîäíèõ âòðàò øëÿõîì îðãàí³çàö³¿ êîíòðîëüíèõ çàïóñê³â ó âèðîáíèöòâî, êîíòðîëüíèõ àíàë³ç³â ãîòîâî¿ ïðîäóêö³¿ òà ³íøèõ àíàëîã³÷íèõ ä³é çà ó÷àñòþ â³äïîâ³äíèõ ñïåö³àë³ñò³â êîíòðîëþþ÷îãî îðãàíó àáî ³íøèõ îðãàí³â, ï³äïðèºìñòâ, óñòàíîâ òà îðãàí³çàö³é. </P>
<P class="ps0">Â òîé æå ÷àñ, çã³äíî ç. ï. 6 &nbsp;Ïîëîæåííÿ ïðî Äåðæàâíó ô³íàíñîâó ³íñïåêö³þ Óêðà¿íè, çàòâåðäæåíîãî Óêàçîì Ïðåçèäåíòà Óêðà¿íè &nbsp;â³ä 23.04.2011 ðîêó ¹ 499/2011 ðîêó, Äåðæô³í³íñïåêö³ÿ Óêðà¿íè äëÿ âèêîíàííÿ ïîêëàäåíèõ íà íå¿ çàâäàíü ìàº ïðàâî â óñòàíîâëåíîìó ïîðÿäêó: </P>
<P class="ps0">1) çàëó÷àòè äî âèêîíàííÿ îêðåìèõ ðîá³ò, ó÷àñò³ ó âèâ÷åíí³ îêðåìèõ ïèòàíü ó÷åíèõ ³ ôàõ³âö³â, ó òîìó ÷èñë³ íà äîãîâ³ðí³é îñíîâ³, ïðàö³âíèê³â öåíòðàëüíèõ òà ì³ñöåâèõ îðãàí³â âèêîíàâ÷î¿ âëàäè, äåðæàâíèõ ôîíä³â, ï³äïðèºìñòâ, óñòàíîâ òà îðãàí³çàö³é, çîêðåìà äëÿ ïðîâåäåííÿ êîíòðîëüíèõ çàì³ð³â áóä³âåëüíèõ, ìîíòàæíèõ, ðåìîíòíèõ òà ³íøèõ ðîá³ò, êîíòðîëüíèõ çàïóñê³â ó âèðîáíèöòâî ñèðîâèíè ³ ìàòåð³àë³â, êîíòðîëüíèõ àíàë³ç³â ñèðîâèíè, ìàòåð³àë³â ³ ãîòîâî¿ ïðîäóêö³¿, ³íøèõ ïåðåâ³ðîê; </P>
<P class="ps0">2) îäåðæóâàòè â³ä äåðæàâíèõ îðãàí³â òà îðãàí³â ì³ñöåâîãî ñàìîâðÿäóâàííÿ, ï³äïðèºìñòâ, óñòàíîâ, îðãàí³çàö³é óñ³õ ôîðì âëàñíîñò³, ³íøèõ þðèäè÷íèõ îñ³á òà ¿õ ïîñàäîâèõ îñ³á, ô³çè÷íèõ îñ³á - ï³äïðèºìö³â ³íôîðìàö³þ, äîêóìåíòè ³ ìàòåð³àëè, íåîáõ³äí³ äëÿ âèêîíàííÿ ïîêëàäåíèõ íà Äåðæô³í³íñïåêö³þ Óêðà¿íè òà ¿¿ òåðèòîð³àëüí³ îðãàíè çàâäàíü.</P>
<P class="ps0">Ïðè öüîìó, ç³ çì³ñòó ï. 6 &nbsp;Ïîëîæåííÿ ïðî Äåðæàâíó ô³íàíñîâó ³íñïåêö³þ Óêðà¿íè, çàòâåðäæåíîãî Óêàçîì Ïðåçèäåíòà Óêðà¿íè &nbsp;â³ä 23.04.2011 ðîêó ¹ 499/2011 ðîêó íå âáà÷àºòüñÿ ïîâíîâàæåíü îðãàí³â Äåðæô³í³íñïåêö³¿ Óêðà¿íè ùîäî áåçïîñåðåäíüîãî çä³éñíåííÿ ïåðåâ³ðÿþ÷èìè òà âèçíà÷åííÿ íèìè, çîêðåìà, îïàëþâàëüíî¿ ïëîù³ ïðèì³ùåííÿ. </P>
<P class="ps0">Òàêèì ÷èíîì, äàí³ ïðîâåäåíèõ â õîä³ ðåâ³ç³¿ âèêîíàííÿ áþäæåòó òà ô³íàíñîâî-ãîñïîäàðñüêî¿ ä³ÿëüíîñò³ Òðèï³ëüñüêî¿ ñ³ëüñüêî¿ ðàäè êîíòðîëüíèõ îáì³ð³â ïðèì³ùåííÿ íå ìîæóòü ââàæàòèñü äîñòîâ³ðíèìè òà áóòè ïîêëàäåí³ â îñíîâó âèñíîâê³â ïðî çàâèùåííÿ îïàëþâàëüíî¿ ïëîù³ òà ïåðåïëàòó ôàêòè÷íî íàäàíèõ ïîñëóã ç òåïëîïîñòà÷àííÿ.</P>
<P class="ps0">Â³äïîâ³äí³ äàí³ êîíòðîëüíèõ îáì³ð³â ìîæóòü ñëóãóâàòè ëèøå ï³äñòàâîþ äëÿ çàëó÷åííÿ â³äïîâ³äíèõ ôàõ³âö³â äëÿ âñòàíîâëåííÿ ä³éñíî¿ îïàëþâàëüíî¿ ïëîù³ íà ¿¿ â³äïîâ³äí³ñòü äàíèì òåõí³÷íî¿ äîêóìåíòàö³¿ íà ïðèì³ùåííÿ. Îäíàê, äàí³ Àêòó ïåðåâ³ðêè íå ì³ñòÿòü îáñòàâèí ùîäî äîñë³äæåííÿ òåõí³÷íî¿ äîêóìåíòàö³¿ íà ïðèì³ùåííÿ.</P>
<P class="ps0">Âèñíîâêè ô³í³íñïåêö³¿ íå ï³äòâåðäæåí³ íàëåæíèì òà äîïóñòèìèìè äîêàçàìè, ðåçóëüòàòè ïåðåâ³ðêè ´ðóíòóþòüñÿ íà îáñòàâèíàõ òà äîêàçàõ, âñòàíîâëåíèõ íåïðàâîì³ðíèì øëÿõîì, îñê³ëüêè ô³í³íñïåêö³ÿ ìàþ÷è ïîâíîâàæåííÿ çä³éñíþâàòè êîíòðîëüí³ îáì³ðè, íå íàä³ëåíà ïîâíîâàæåííÿìè âèçíà÷àòè ôàêòè÷íó ïëîùó ïðèì³ùåíü (îáºìè ïðèì³ùåíü), ï³ä ÷àñ ïåðåâ³ðêè íå âèòðåáîâóâàëèñü òà íå äîñë³äæóâàëèñü òåõí³÷í³ ïàñïîðòè íà áóä³âëþ, çàçíà÷åíà â Àêò³ ðåâ³ç³¿ îïàëþâàëüíà ïëîùà (îáºì) âèçíà÷åí³ íåâ³äîìèì ñïîñîáîì ³ íåâ³äîìèìè çàñîáàìè ³ îñîáàìè, ÿê³ íå ìàþòü íåîáõ³äíèõ ³íæåíåðíèõ çíàíü. Òîìó òàê³ âèñíîâêè ô³í³íñïåêö³¿, ïîêëàäåí³ â îñíîâó Àêòó ïåðåâ³ðêè òà âèìîãè ïðî óñóíåííÿ ïîðóøåíü, º íåïðàâîì³ðíèìè ³ íå îá´ðóíòîâàíèìè.</P>
<P class="ps0">Ñòàòòåþ 19 Êîíñòèòóö³¿ Óêðà¿íè âèçíà÷åíî, ùî ïðàâîâèé ïîðÿäîê â Óêðà¿í³ ´ðóíòóºòüñÿ íà çàñàäàõ, â³äïîâ³äíî äî ÿêèõ í³õòî íå ìîæå áóòè ïðèìóøåíèé ðîáèòè òå, ùî íå ïåðåäáà÷åíî çàêîíîäàâñòâîì. </P>
<P class="ps0">Îðãàíè äåðæàâíî¿ âëàäè òà îðãàíè ì³ñöåâîãî ñàìîâðÿäóâàííÿ, ¿õ ïîñàäîâ³ îñîáè çîáîâ'ÿçàí³ ä³ÿòè ëèøå íà ï³äñòàâ³, â ìåæàõ ïîâíîâàæåíü òà ó ñïîñ³á, ùî ïåðåäáà÷åí³ Êîíñòèòóö³ºþ òà çàêîíàìè Óêðà¿íè. </P>
<P class="ps2">Òàêèì ÷èíîì, â ä³ÿëüíîñò³ ïîñàäîâèõ îñ³á ïðàö³âíèêàìè Êàãàðëèöüêî¿ îáºäíàíî¿ äåðæàâíî¿ ô³íàíñîâî¿ ³íñïåêö³¿, ÿê³ ïðîâîäèëè ðåâ³ç³þ âèêîíàííÿ áþäæåòó òà ô³íàíñîâî-ãîñïîäàðñüêî¿ ä³ÿëüíîñò³ Òðèï³ëüñüêî¿ ñ³ëüñüêî¿ ðàäè çà ïåð³îä ç 01.01.2010 ðîêó ïî 01.04.2013 ðîêó (Àêò ðåâ³ç³¿ â³ä 03.06.2013 ðîêó ¹ 21-31/130) âáà÷àþòüñÿ îçíàêè âèõîäó çà ìåæ³ íàäàíèõ ïîâíîâàæåíü ï³ä ÷àñ çä³éñíåííÿ ðåâ³ç³¿, ùî ïðèçâåëî äî íåîá´ðóíòîâàíîãî òà áåçï³äñòàâíîãî âèçíà÷åííÿ ïîðóøåííÿ òà âèíåñåííÿ ïðèïèñó ïðî éîãî óñóíåííÿ.</P>
<P class="ps2">ßê ïåðåäáà÷åíî ñò. 90 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ãîñïîäàðñüêèé ñóä, âèÿâèâøè ïðè âèð³øåíí³ ãîñïîäàðñüêîãî ñïîðó ïîðóøåííÿ çàêîííîñò³ àáî íåäîë³êè â ä³ÿëüíîñò³ ï³äïðèºìñòâà, óñòàíîâè, îðãàí³çàö³¿, äåðæàâíîãî ÷è ³íøîãî îðãàíó, âèíîñèòü îêðåìó óõâàëó. </P>
<P class="ps2">Îêðåìà óõâàëà íàäñèëàºòüñÿ â³äïîâ³äíèì ï³äïðèºìñòâàì, óñòàíîâàì, îðãàí³çàö³ÿì, äåðæàâíèì òà ³íøèì îðãàíàì, ïîñàäîâèì îñîáàì, ÿê³ íåñóòü â³äïîâ³äàëüí³ñòü çà óõèëåííÿ â³ä âèêîíàííÿ âêàç³âîê, ùî ì³ñòÿòüñÿ â îêðåì³é óõâàë³.</P>
<P class="ps2">Òàêèì ÷èíîì, âðàõîâóþ÷è, ùî â õîä³ ðîçãëÿäó ñïðàâè ñóäîì âñòàíîâëåíî íåäîë³êè â ðîáîò³ ïðàö³âíèê³â Êàãàðëèöüêî¿ îáºäíàíî¿ äåðæàâíî¿ ô³íàíñîâî¿ ³íñïåêö³¿, ÿê³ ïðîâîäèëè ðåâ³ç³þ (Àêò ðåâ³ç³¿ â³ä 03.06.2013 ðîêó ¹ 21-31/130), à ñàìå âèõ³ä çà ìåæ³ íàäàíèõ ïîâíîâàæåíü òà ïîêëàäåííÿ â îñíîâó ðåçóëüòàò³â ïåðåâ³ðêè íåï³äòâåðäæåíèõ íàëåæíèìè äîêàçàìè äàíèõ, ñóä ââàæàº çà íåîáõ³äíå âèíåñòè îêðåìó óõâàëó äëÿ çÿñóâàííÿ âèùåñòîÿùèìè îðãàíàìè â³äïîâ³äíèõ îáñòàâèí òà óñóíåííÿ íåäîë³ê³â â ðîáîò³ Êàãàðëèöüêî¿ îáºäíàíî¿ äåðæàâíî¿ ô³íàíñîâî¿ ³íñïåêö³¿.</P>
<P class="ps2">Ó çâÿçêó ç ÷èì, Äåðæàâí³é ô³íàíñîâ³é ³íñïåêö³¿ Óêðà¿íè, Äåðæàâí³é ô³íàíñîâ³é ³íñïåêö³¿ â Êè¿âñüê³é îáëàñò³ òà íà÷àëüíèêó Êàãàðëèöüêî¿ îáºäíàíî¿ äåðæàâíî¿ ô³íàíñîâî¿ ³íñïåêö³¿ íåîáõ³äíî ðîçãëÿíóòè â³äïîâ³äíó îêðåìó óõâàëó òà âæèòè çàõîä³â ùîäî âïëèâó íà ïðàö³âíèê³â Êàãàðëèöüêî¿ îáºäíàíî¿ äåðæàâíî¿ ô³íàíñîâî¿ ³íñïåêö³¿, ç ìåòîþ óñóíåííÿ òà íåäîïóùåííÿ â ìàéáóòíüîìó ïîðóøåíü íîðì ÷èííîãî çàêîíîäàâñòâà.</P>
<P class="ps2">Çâàæàþ÷è íà âèùåâèêëàäåíå òà êåðóþ÷èñü ñò.ñò. 22, 33, 86, 90 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, &nbsp;ñóä</P>
<P class="ps4"><FONT class="fs56">óõâàëèâ:</FONT></P>
<P class="ps2">1. Äîâåñòè äî â³äîìà Äåðæàâíî¿ ô³íàíñîâî¿ ³íñïåêö³¿ Óêðà¿íè, Äåðæàâíî¿ ô³íàíñîâî¿ ³íñïåêö³¿ â Êè¿âñüê³é îáëàñò³ òà íà÷àëüíèêà Êàãàðëèöüêî¿ îáºäíàíî¿ äåðæàâíî¿ ô³íàíñîâî¿ ³íñïåêö³¿ âèÿâëåí³ â õîä³ ðîçãëÿäó ñïîðó ó ñïðàâ³ ¹ 911/3995/15 íåäîë³êè â ðîáîò³ ïðàö³âíèê³â Êàãàðëèöüêî¿ îáºäíàíî¿ äåðæàâíî¿ ô³íàíñîâî¿ ³íñïåêö³¿, ÿê³ ïðîâîäèëè ðåâ³ç³þ (Àêò ðåâ³ç³¿ â³ä 03.06.2013 ðîêó ¹ 21-31/130), ç ìåòîþ çÿñóâàííÿ íàÿâíîñò³ â ðîáîò³ â³äïîâ³äíîãî îðãàíó íàâåäåíèõ â óõâàë³ íåäîë³ê³â òà ïîðóøåíü ³ âæèòòÿ çàõîä³â ùîäî ¿õ óñóíåííÿ.</P>
<P class="ps2">2. Ïðî ðåçóëüòàòè ðîçãëÿäó äàíî¿ îêðåìî¿ óõâàëè òà âæèò³ çàõîäè ïðîñèìî ïîâ³äîìèòè ñóä.</P>
<P class="ps2">3. Óõâàëó íàä³ñëàòè Äåðæàâí³é ô³íàíñîâ³é ³íñïåêö³¿ Óêðà¿íè, Äåðæàâí³é ô³íàíñîâ³é ³íñïåêö³¿ â Êè¿âñüê³é îáëàñò³ òà íà÷àëüíèêó Êàãàðëèöüêî¿ îáºäíàíî¿ äåðæàâíî¿ ô³íàíñîâî¿ ³íñïåêö³¿.</P>
<P class="ps1"><FONT class="fs52"> </FONT></P>
<P><FONT class="fs48"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;          Ò.Ï. Êàðïå÷ê³í                     </FONT></P>