<TITLE>913/1088/15</TITLE>
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<TR><TD width="100 %" class="tds1"><P class="ps18"><FONT class="fs182"><IMG src="herb.gif" height=72 width=54></FONT></P></TD></TR>
<TABLE cellspacing=0 px class="tslast">
<P class="ps13"><FONT class="fs100">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
<P class="ps4"><FONT class="fs99">Ð²ØÅÍÍß</FONT></P>
<P><FONT class="fs126"> 20 ñ³÷íÿ 2016 ðîêó                                                                       &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ 913/1088/15</FONT></P>
<P><FONT class="fs125">                                                                                 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ïðîâàäæåííÿ ¹26/913/1088/15</FONT></P>
<P class="ps8"><FONT class="fs124">          </FONT></P>
<P class="ps8"><FONT class="fs123">          Çà ïîçîâîì </FONT><FONT class="fs175">Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ïðîä³ìïåêñ ì.Îäåñà</FONT></P>
<P class="ps8"><FONT class="fs122">äî </FONT><FONT class="fs174">Ïðèâàòíîãî ï³äïðèºìñòâà Çàâîä ïðîäîâîëü÷èõ òîâàð³â Êàðº ì.Ëóãàíñüê</FONT></P>
<P class="ps8"><FONT class="fs121">ïðî </FONT><FONT class="fs173">ñòÿãíåííÿ 286664 ãðí 22 êîï.,</FONT></P>
<P><FONT class="fs120"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT class="fs119">                                                                                           &nbsp;&nbsp;Ñóääÿ Ìàñëîâñüêèé Ñ.Â.</FONT></P>
<P><FONT class="fs118"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="ps8"><FONT class="fs117">Ó çàñ³äàíí³ áðàëè ó÷àñòü:</FONT></P>
<P class="ps8"><FONT class="fs116">â³ä ïîçèâà÷à:</FONT><FONT class="fs172">&nbsp; &nbsp;íå ïðèáóâ; &nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps8"><FONT class="fs115">â³ä â³äïîâ³äà÷à: </FONT><FONT class="fs171">íå ïðèáóâ.&nbsp; &nbsp;</FONT><FONT class="fs114">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps8"><FONT class="fs170">Â ñóäîâîìó çàñ³äàíí³ 20.01.2016 ñóäîì ó â³äïîâ³äíîñò³ äî ñòàòò³ 85 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè &nbsp;îãîëîøåíî âñòóïíó òà ðåçîëþòèâíó ÷àñòèíè ð³øåííÿ.</FONT></P>
<P class="ps3"><FONT class="fs113">ÎÁÑÒÀÂÈÍÈ &nbsp;ÑÏÐÀÂÈ</FONT><FONT class="fs169">:</FONT></P>
<P class="ps1"><FONT class="fs167">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Ëóãàíñüêî¿ îáëàñò³ â³ä 24.11.2015 ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ òà ¿¿ ðîçãëÿä ïðèçíà÷åíèé íà 02.12.2015, óõâàëîþ â³ä 02.12.2015 â³äêëàäåíî íà 13.01.2016, óõâàëîþ â³ä 13.01.2016 íà 20.01.2016.</FONT></P>
<P class="ps0"><FONT class="fs166">Â ñóäîâ³ çàñ³äàííÿ 20.01.2016, &nbsp;ïðåäñòàâíèêè ñòîð³í íå çÿâèëèñü.</FONT></P>
<P class="ps0"><FONT class="fs165">Â³äïîâ³äà÷ âèìîã óõâàëè ñóäó ùîäî íàäàííÿ âèòðåáóâàíèõ äîêóìåíò³â  íå âèêîíàâ, ïèñüìîâèõ ïîÿñíåíü ïî ñóò³ ñïîðó, ïèñüìîâèé â³äçèâ íà ïîçîâ ç íàäàííÿì äîêàç³â  íå íàäàâ. Ïðî ïðîâåäåííÿ ñóäîâîãî çàñ³äàííÿ áóâ ïîâ³äîìëåíèé íàëåæíèì ÷èíîì.</FONT></P>
<P class="ps0"><FONT class="fs164">Ñóä çàçíà÷àº ïðî òå, ùî â³äïîâ³äà÷ íå áóâ îáìåæåíèé ó ñâî¿õ ïðîöåñóàëüíèõ ïðàâàõ íàäàòè â³äçèâ íà ïîçîâ òà ïèñüìîâ³ ïîÿñíåííÿ ïî ñóò³ ñïîðó ÷åðåç êàíöåëÿð³þ ñóäó àáî øëÿõîì ¿õ íàïðàâëåííÿ íà àäðåñó ñóäó ïîøòîâèì â³äïðàâëåííÿì. &nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps9"><FONT class="fs163">Ñïðàâà ðîçãëÿäàºòüñÿ â ïîðÿäêó ñò.75 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè çà íàÿâíèìè â í³é ìàòåð³àëàìè.</FONT></P>
<P class="ps8"><FONT class="fs162">           Ðîçãëÿíóâøè íàÿâí³ ìàòåð³àëè ñïðàâè, âñåá³÷íî ³ ïîâíî çÿñóâàâøè âñ³ ôàêòè÷í³ îáñòàâèíè, íà ÿêèõ ´ðóíòóºòüñÿ ïîçîâ, îáºêòèâíî îö³íèâøè äîêàçè, ÿê³ ìàþòü þðèäè÷íå çíà÷åííÿ äëÿ ðîçãëÿäó ñïðàâè ³ âèð³øåííÿ ñïîðó ïî ñóò³, Ãîñïîäàðñüêèé ñóäó Ëóãàíñüêî¿ îáëàñò³,- </FONT></P>
<P class="ps12"><FONT class="fs112">Â Ñ Ò À Í Î Â È Â:</FONT></P>
<P class="ps10"><FONT class="fs161">27.12.2013 ì³æ ïîçèâà÷åì - òîâàðèñòâîì ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ïðîä³ìïåêñ, ÿê ïîñòà÷àëüíèêîì òà â³äïîâ³äà÷åì - ïðèâàòíèì ï³äïðèºìñòâîì Çàâîä ïðîäîâîëü÷èõ òîâàð³â Êàðº, ÿê ïîêóïöåì, óêëàäåíî äîãîâ³ð ¹212 â³ä 27.12.2013, çã³äíî ç ÿêèì ïîçèâà÷ çîáîâÿçóºòüñÿ ïîñòàâèòè, à â³äïîâ³äà÷ &nbsp;ïðèéíÿòè òà îïëàòèòè òîâàð íà óìîâàõ öüîãî äîãîâîðó.(ï.1.1) Êîíêðåòíèé àñîðòèìåíò, ê³ëüê³ñòü òà ö³íà òîâàðó âêàçóºòüñÿ â íàêëàäí³é òà ³íøèõ òîâàðîñóïðîâîäæóâàëüíèõ äîêóìåíòàõ, ÿê³ º íå â³äºìíîþ ÷àñòèíîþ öüîãî äîãîâîðó (ï.1.2). &nbsp;</FONT></P>
<P class="ps10"><FONT class="fs160"> Óìîâàìè äîãîâîðó ñòîðîíè ïîãîäèëè, ùî îïëàòà çà êîæíó îêðåìó ïàðò³þ òîâàðó, çä³éñíþºòüñÿ ïîêóïöåì ïðîòÿãîì äâàäöÿòè îäíîãî äíÿ ç ìîìåíòó ïîñòà÷àííÿ ïàðò³¿ òîâàðó (ï.2.4). Ïðè çä³éñíåíí³ ïîñòàâêè òîâàðó ïîñòà÷àëüíèê ïåðåäàº ïîêóïöþ âèäàòêîâó íàêëàäíó (òîâàðíî-òðàíñïîðòíà íàêëàäíà), ïîäàòêîâó íàêëàäíó, äîêóìåíòè, ùî ïîñâ³ä÷óþòü ÿê³ñòü òîâàðó (ï.4.3).</FONT></P>
<P class="ps10"><FONT class="fs159">Çã³äíî ï.5.2. äîãîâîðó, â ðàç³ ïðîñòðî÷åííÿ &nbsp;âèêîíàííÿ çîáîâÿçàíü &nbsp;ïî îïëàò³ &nbsp;çà ïîñòàâëåíèé òîâàð, ïîêóïåöü ñïëà÷óº ïåíþ &nbsp;ïðîäàâöþ ó ðîçì³ð³ ïîäâ³éíî¿ îáë³êîâî¿ ñòàâêè ÍÁÓ, ùî ä³º â ïåð³îä, çà ÿêèé íàðàõîâóºòüñÿ ïåíÿ, &nbsp;â³ä ñóìè ïðîñòðî÷åíîãî ïëàòåæó çà êîæåí äåíü ïðîñòðî÷åííÿ.</FONT></P>
<P class="ps1"><FONT class="fs154">Çã³äíî ñò.1 Çàêîíó Óêðà¿íè "Ïðî áóõãàëòåðñüêèé îáë³ê òà ô³íàíñîâó çâ³òí³ñòü â Óêðà¿í³" ïåðâèííèé äîêóìåíò  öå äîêóìåíò, ÿêèé ì³ñòèòü â³äîìîñò³ ïðî ãîñïîäàðñüêó îïåðàö³þ òà ï³äòâåðäæóº ¿¿ çä³éñíåííÿ.</FONT></P>
<P class="ps1"><FONT class="fs153">Ï³äïóíêòîì 2.1 ïóíêòó 2 Ïîëîæåííÿ ïðî äîêóìåíòàëüíå çàáåçïå÷åííÿ çàïèñ³â ó áóõãàëòåðñüêîìó îáë³êó, çàòâåðäæåíîãî íàêàçîì Ì³í³ñòåðñòâà ô³íàíñ³â Óêðà¿íè ¹88 â³ä 24.05.1995 òà çàðåºñòðîâàíîãî â Ì³í³ñòåðñòâ³ þñòèö³¿ Óêðà¿íè 05.06.1995 çà ¹168/70, âèçíà÷åíî, ùî ïåðâèíí³ äîêóìåíòè - öå äîêóìåíòè, ñòâîðåí³ ó ïèñüìîâ³é àáî åëåêòðîíí³é ôîðì³, ùî ô³êñóþòü òà ï³äòâåðäæóþòü ãîñïîäàðñüê³ îïåðàö³¿, âêëþ÷àþ÷è ðîçïîðÿäæåííÿ òà äîçâîëè àäì³í³ñòðàö³¿ (âëàñíèêà) íà ¿õ ïðîâåäåííÿ.</FONT></P>
<P class="ps1"><FONT class="fs152">Â³äïîâ³äíî äî ñò.9 Çàêîíó Óêðà¿íè "Ïðî áóõãàëòåðñüê³é îáë³ê òà ô³íàíñîâó çâ³òí³ñòü â Óêðà¿í³" ï³äñòàâîþ äëÿ áóõãàëòåðñüêîãî îáë³êó ãîñïîäàðñüêèõ îïåðàö³é º ïåðâèíí³ äîêóìåíòè, ÿê³ ô³êñóþòü ôàêòè çä³éñíåííÿ ãîñïîäàðñüêèõ îïåðàö³é. Ïåðâèíí³ äîêóìåíòè ïîâèíí³ áóòè ñêëàäåí³ ï³ä ÷àñ çä³éñíåííÿ ãîñïîäàðñüêî¿ îïåðàö³¿, à ÿêùî öå íåìîæëèâî  áåçïîñåðåäíüî ï³ñëÿ ¿¿ çàê³í÷åííÿ. Ïåðâèíí³ äîêóìåíòè ìîæóòü áóòè ñêëàäåí³ íà ïàïåðîâèõ àáî ìàøèííèõ íîñ³ÿõ ³ ïîâèíí³ ìàòè òàê³ îáîâ'ÿçêîâ³ ðåêâ³çèòè: íàçâó äîêóìåíòà (ôîðìè); äàòó ³ ì³ñöå ñêëàäàííÿ; íàçâó ï³äïðèºìñòâà, â³ä ³ìåí³ ÿêîãî ñêëàäåíî äîêóìåíò; çì³ñò òà îáñÿã ãîñïîäàðñüêî¿ îïåðàö³¿, îäèíèöþ âèì³ðó ãîñïîäàðñüêî¿ îïåðàö³¿; ïîñàäè îñ³á, â³äïîâ³äàëüíèõ çà çä³éñíåííÿ ãîñïîäàðñüêî¿ îïåðàö³¿ ³ ïðàâèëüí³ñòü ¿¿ îôîðìëåííÿ; îñîáèñòèé ï³äïèñ&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;àáî&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;³íø³ äàí³, ùî äàþòü çìîãó ³äåíòèô³êóâàòè îñîáó, ÿêà áðàëà ó÷àñòü ó çä³éñíåíí³ ãîñïîäàðñüêî¿ îïåðàö³¿.</FONT></P>
<P class="ps1"><FONT class="fs151">Âêàçàíèé ïåðåë³ê îáîâ'ÿçêîâèõ ðåêâ³çèò³â êîðåñïîíäóºòüñÿ ç ïóíêòîì 2.4. Ïîëîæåííÿ ïðî äîêóìåíòàëüíå çàáåçïå÷åííÿ çàïèñ³â ó áóõãàëòåðñüêîìó îáë³êó, çã³äíî ÿêîãî ïåðâèíí³ äîêóìåíòè ïîâèíí³ ìàòè òàê³ îáîâ'ÿçêîâ³ ðåêâ³çèòè: íàéìåíóâàííÿ ï³äïðèºìñòâà, óñòàíîâè, â³ä ³ìåí³ ÿêèõ ñêëàäàºòüñÿ äîêóìåíò, íàçâà äîêóìåíòà (ôîðìè), äàòà ³ ì³ñöå ñêëàäàííÿ, çì³ñò òà îáñÿã ãîñïîäàðñüêî¿ îïåðàö³¿ (ó íàòóðàëüíîìó òà/àáî ó âàðò³ñíîìó âèðàç³), ïîñàäè ³ ïð³çâèùà îñ³á, â³äïîâ³äàëüíèõ çà çä³éñíåííÿ ãîñïîäàðñüêî¿ îïåðàö³¿ ³ ïðàâèëüí³ñòü ¿¿ îôîðìëåííÿ, îñîáèñòèé ÷è åëåêòðîííèé ï³äïèñ àáî ³íø³ äàí³, ùî äàþòü çìîãó ³äåíòèô³êóâàòè îñîáó, ÿêà áðàëà ó÷àñòü ó çä³éñíåíí³ ãîñïîäàðñüêî¿ îïåðàö³¿.</FONT></P>
<P class="ps1"><FONT class="fs150">Ï³äïóíêòîì 2.5 ïóíêòó 2 çãàäàíîãî Ïîëîæåííÿ ïåðåäáà÷åíî, ùî äîêóìåíò ìàº áóòè ï³äïèñàíèé îñîáèñòî, à ï³äïèñ ìîæå áóòè ñêð³ïëåíèé ïå÷àòêîþ.</FONT></P>
<P class="ps1"><FONT class="fs149">Çã³äíî ñòàòò³ 33 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè êîæíà ñòîðîíà ïîâèííà äîâåñòè ò³ îáñòàâèíè, íà ÿê³ âîíà ïîñèëàºòüñÿ ÿê íà ï³äñòàâó ñâî¿õ âèìîã ³ çàïåðå÷åíü. Äîêàçè ïîäàþòüñÿ ñòîðîíàìè òà ³íøèìè ó÷àñíèêàìè ñóäîâîãî ïðîöåñó.</FONT></P>
<P class="ps1"><FONT class="fs148">&nbsp; &nbsp;Â ñèëó âêàçàíî¿ íîðìè ïðåäìåòîì äîêàçóâàííÿ º îáñòàâèíè, ÿê³ ñâ³ä÷àòü ïðî ä³éñí³ ïðàâà òà îáîâÿçêè ñòîð³í ó ñïðàâ³ òà ñêëàäàþòüñÿ ç ôàêò³â, ÿêèìè ïîçèâà÷ îá´ðóíòîâóº ï³äñòàâè ïîçîâó, òà ôàêò³â, ÿêèìè â³äïîâ³äà÷ îá´ðóíòîâóº çàïåðå÷åííÿ ïðîòè ïîçîâó.</FONT></P>
<P class="ps1"><FONT class="fs147">Âèìîãè, ùî ïðåäÿâëÿþòüñÿ äî äîêàç³â âèçíà÷åí³ ñò.34 ÃÏÊ Óêðà¿íè. Çã³äíî âêàçàíî¿ íîðìè, ãîñïîäàðñüêèé ñóä ïðèéìàº ò³ëüêè ò³ äîêàçè, ÿê³ ìàþòü çíà÷åííÿ äëÿ ñïðàâè; îáñòàâèíè ñïðàâè, ÿê³ â³äïîâ³äíî äî çàêîíîäàâñòâà ïîâèíí³ áóòè ï³äòâåðäæåí³ ïåâíèìè çàñîáàìè äîêàçóâàííÿ, íå ìîæóòü ï³äòâåðäæóâàòèñü ³íøèìè çàñîáàìè äîêàçóâàííÿ.</FONT><FONT class="fs178"> </FONT></P>
<P class="ps1"><FONT class="fs146">Äîêàçàìè ó ñïðàâ³ º áóäü-ÿê³ ôàêòè÷í³ äàí³, íà ï³äñòàâ³ ÿêèõ ãîñïîäàðñüêèé ñóä ó âèçíà÷åíîìó çàêîíîì ïîðÿäêó âñòàíîâëþº íàÿâí³ñòü ÷è â³äñóòí³ñòü îáñòàâèí, íà ÿêèõ ´ðóíòóþòüñÿ âèìîãè ³ çàïåðå÷åííÿ ñòîð³í, à òàêîæ ³íø³ îáñòàâèíè, ÿê³ ìàþòü çíà÷åííÿ äëÿ ïðàâèëüíîãî âèð³øåííÿ ãîñïîäàðñüêîãî ñïîðó. Ö³ äàí³ âñòàíîâëþþòüñÿ òàêèìè çàñîáàìè: ïèñüìîâèìè ³ ðå÷îâèìè äîêàçàìè, âèñíîâêàìè ñóäîâèõ åêñïåðò³â; ïîÿñíåííÿìè ïðåäñòàâíèê³â ñòîð³í òà ³íøèõ îñ³á, ÿê³ áåðóòü ó÷àñòü â ñóäîâîìó ïðîöåñ³. Â íåîáõ³äíèõ âèïàäêàõ íà âèìîãó ñóää³ ïîÿñíåííÿ ïðåäñòàâíèê³â ñòîð³í òà ³íøèõ îñ³á, ÿê³ áåðóòü ó÷àñòü â ñóäîâîìó ïðîöåñ³, ìàþòü áóòè âèêëàäåí³ ïèñüìîâî. (ñòàòòÿ 32 öüîãî Êîäåêñó).</FONT></P>
<P class="ps1"><FONT class="fs145">Îòæå, äëÿ âèð³øåííÿ ïèòàííÿ ïðî âèíèêíåííÿ ó ïîêóïöÿ îáîâÿçêó ç îïëàòè âàðòîñò³ òîâàðó ìàþòü çíà÷åííÿ íàëåæí³ òà äîïóñòèì³ äîêàçè  ïåðåäáà÷åí³ çàêîíîì äîêóìåíòè, ÿêèìè ñòâåðäæóºòüñÿ ñàì ôàêò çä³éñíåííÿ ãîñïîäàðñüêî¿ îïåðàö³¿ ç ïåðåäà÷³ òîâàðó àáî òîâàðîðîçïîðÿä÷îãî äîêóìåíòó íà òîâàð. Äî òàêèõ äîêàç³â â ñèëó ÷èííîãî çàêîíîäàâñòâà íàëåæàòü ïåðâèíí³ äîêóìåíòè.</FONT></P>
<P class="ps1"><FONT class="fs144">Ñóäîì âñòàíîâëåíî, ùî âèäàòêîâ³ òà òîâàðíî-òðàíñïîðòí³ íàêëàäí³ ïî äîãîâîðó </FONT><FONT class="fs109">¹212 â³ä 27.12.2013</FONT><FONT class="fs143">, íå ì³ñòÿòü âñ³õ îáîâÿçêîâèõ ðåêâ³çèò³â ïåðâèííèõ äîêóìåíò³â, ùî íå â³äïîâ³äàº âèìîãàì ñò.9 Çàêîíó Óêðà¿íè "Ïðî áóõãàëòåðñüêèé îáë³ê òà ô³íàíñîâó çâ³òí³ñòü â Óêðà¿í³" òà ïóíêòó 2.4 Ïîëîæåííÿ ïðî äîêóìåíòàëüíå çàáåçïå÷åííÿ çàïèñ³â ó áóõãàëòåðñüêîìó îáë³êó òà íå äàº çìîãó ³äåíòèô³êóâàòè îñîáó, ÿêà áðàëà ó÷àñòü ó çä³éñíåíí³ ãîñïîäàðñüêî¿ îïåðàö³¿, à äîâ³ðåí³ñòü íà îòðèìàííÿ òîâàðó â ìàòåð³àëàõ ñïðàâè â³äñóòíÿ.</FONT></P>
<P class="ps1"><FONT class="fs142">Ñóäîì ðîçãëÿíóò³ âèäàòêîâ³ òà òîâàðíî-òðàíñïîðòí³ íàêëàäí³ ïî äîãîâîðó </FONT><FONT class="fs108">¹223 â³ä 28.08.2012</FONT><FONT class="fs141">, òà âñòàíîâëåíî, ùî çàçíà÷åí³ íàêëàäí³ íå ìîæóòü áóòè äîêàçàìè ïîñòàâêè òîâàðó ïî äîãîâîðó </FONT><FONT class="fs107">¹212 â³ä 27.12.2013</FONT><FONT class="fs140">. </FONT></P>
<P class="ps1"><FONT class="fs139">Íàäàí³ ïîçèâà÷åì â îá´ðóíòóâàííÿ ñâî¿õ âèìîã äîêàçè - êîï³¿ âèäàòêîâèõ òà òîâàðíî-òðàíñïîðòíèõ íàêëàäíèõ íå ï³äòâåðäæóþòü ôàêòó ³ñíóâàííÿ ì³æ ñòîðîíàìè â³äíîñèí, ùî ïîðîäæóþòü öèâ³ëüí³ ïðàâà òà îáîâÿçêè. </FONT></P>
<P class="ps10"><FONT class="fs134">Ïîçèâà÷åì íå íàäàíî ñóäó íàëåæíèõ òà äîïóñòèìèõ äîêàç³â, ÿê³ á ï³äòâåðäæóâàëè îá´ðóíòîâàí³ñòü çàÿâëåíî¿ äî ñòÿãíåííÿ ñóìè îñíîâíîãî áîðãó, à òîìó âèìîãè ïðî &nbsp;ñòÿãíåííÿ ç â³äïîâ³äà÷à ïåí³, 3% ð³÷íèõ òà ³íôëÿö³éíèõ âèòðàò íå º çàêîííèìè òà îá´ðóíòîâàíèìè, à òîìó çàäîâîëåííþ íå ï³äëÿãàþòü. </FONT></P>
<P class="ps10"><FONT class="fs133">Âðàõîâóþ÷è âèùåâèêëàäåíå âèìîãè ïîçèâà÷à ïðî ñòÿãíåííÿ ç â³äïîâ³äà÷à îñíîâíîãî áîðãó, ïåí³, 3% ð³÷íèõ òà ³íôëÿö³éíèõ âèòðàò íå º çàêîííèìè, îá´ðóíòîâàíèìè, à òîìó â çàäîâîëåí³ ïîçîâó ñë³ä â³äìîâèòè ïîâí³ñòþ. &nbsp;</FONT></P>
<P class="ps10"><FONT class="fs132">Ó â³äïîâ³äíîñò³ äî ñò.49 ÃÏÊ Óêðà¿íè ñóäîâ³ âèòðàòè ïîêëàäàþòüñÿ íà ïîçèâà÷à.</FONT></P>
<P class="ps11"><FONT class="fs131">          Êåðóþ÷èñü ñò.ñò.33, 34, 43, 44, 49, 75, 82, 84, &nbsp;85, Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, &nbsp;Ãîñïîäàðñüêèé ñóä Ëóãàíñüêî¿ îáëàñò³,-</FONT></P>
<P class="ps15"><FONT class="fs104">Â È Ð ² Ø È Â:                    </FONT></P>
<P class="ps10"><FONT class="fs130">Ó çàäîâîëåí³ ïîçîâó â³äìîâèòè ïîâí³ñòþ.</FONT></P>
<P class="ps6"><FONT class="fs129">Â³äïîâ³äíî äî ñòàòò³ 85 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ð³øåííÿ ãîñïîäàðñüêîãî &nbsp;ñóäó &nbsp;íàáèðàº &nbsp;çàêîííî¿ &nbsp;ñèëè ï³ñëÿ çàê³í÷åííÿ &nbsp;ñòðîêó &nbsp;ïîäàííÿ &nbsp;àïåëÿö³éíî¿ &nbsp;ñêàðãè, &nbsp;ÿêùî àïåëÿö³éíó ñêàðãó íå áóëî ïîäàíî. &nbsp;Ó ðàç³ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè ð³øåííÿ, ÿêùî éîãî íå ñêàñîâàíî, íàáèðàº &nbsp;çàêîííî¿ ñèëè ï³ñëÿ ðîçãëÿäó ñïðàâè àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì.</FONT></P>
<P class="ps10"><FONT class="fs128">Ïîâíå ð³øåííÿ ñêëàäåíî 22.01.2016</FONT></P>
<P class="ps2"><FONT class="fs103">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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñ.Â. Ìàñëîâñüêèé</FONT></P>
<P><FONT class="fs102">           </FONT></P>