<TITLE>920/1075/15</TITLE>
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<P class="ps2"><FONT class="fs71">          </FONT><FONT class="fs27"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps10"><FONT class="fs79">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps10"><FONT class="fs78">ÎÊÐÅÌÀ ÓÕÂÀËÀ</FONT></P>
<P class="ps12"><FONT class="fs93"> 28 ñ³÷íÿ 2016 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs125">Ñïðàâà ¹</FONT><FONT class="fs92"> 920/1075/15</FONT></P>
<P class="ps4"><FONT class="fs84">Êîëåã³ÿ ñóää³â ó ñêëàä³: ãîëîâóþ÷èé ñóääÿ Ôîì³íà Â. Î., ñóääÿ Êðåñòüÿí³íîâ Î.Î. , ñóääÿ Øåâåëü Î. Â.</FONT></P>
<P class="ps7"><FONT class="fs124">ðîçãëÿíóâøè &nbsp;&nbsp;&nbsp;ó &nbsp;&nbsp;&nbsp;â³äêðèòîìó &nbsp;&nbsp;&nbsp;ñóäîâîìó &nbsp;&nbsp;&nbsp;çàñ³äàíí³ &nbsp;&nbsp;&nbsp;ó &nbsp;&nbsp;&nbsp;ïðèì³ùåíí³ &nbsp;&nbsp;&nbsp;Õàðê³âñüêîãî àïåëÿö³éíîãî &nbsp;&nbsp;&nbsp;ãîñïîäàðñüêîãî &nbsp;&nbsp;&nbsp;ñóäó &nbsp;&nbsp;&nbsp;àïåëÿö³éíó ñêàðãó â³äïîâ³äà÷à (</FONT><FONT class="fs91">âõ. ¹5523 Ñ/2)</FONT><FONT class="fs123"> íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 09.11.15 ó ñïðàâ³ ¹ 920/1075/15 </FONT></P>
<P class="ps7"><FONT class="fs83">çà ïîçîâîì</FONT><FONT class="fs122"> Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Øàëèãèíñüêå", ñ.Øàëèã³íå Ãëóõ³âñüêîãî ðàéîíó Ñóìñüêî¿ îáëàñò³,</FONT></P>
<P class="ps7"><FONT class="fs82">äî</FONT><FONT class="fs121"> Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÌÀËÊÀ-ÒÐÀÍÑ" â îñîá³ ô³ë³¿ "Êîíîòîïñüêèé ìîëçàâîä", ì.Êîíîòîï Ñóìñüêî¿ îáëàñò³, </FONT></P>
<P class="ps7"><FONT class="fs81">ïðî</FONT><FONT class="fs95"> ñòÿãíåííÿ 1307916,66 ãðí.</FONT><FONT class="fs120"> </FONT></P>
<P class="ps8"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs90">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps8"><FONT class="fs119">28.01.16 Õàðê³âñüêèì àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì ðîçãëÿíóòî àïåëÿö³éíó ñêàðãó â³äïîâ³äà÷à íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 09.11.15 ó ñïðàâ³ ¹ 920/1075/15 òà çà ðåçóëüòàòàìè ðîçãëÿäó ïðèéíÿòî ïîñòàíîâó, ÿêîþ àïåëÿö³éíó ñêàðãó çàäîâîëåíî ÷àñòêîâî, îñêàðæóâàíå ð³øåííÿ çì³íåíî.</FONT></P>
<P class="ps8"><FONT class="fs118">Îö³íþþ÷è ìàòåð³àëè ñïðàâè, êîëåã³ÿ ñóää³â ä³éøëà âèñíîâêó ïðî íàÿâí³ñòü íåäîë³ê³â ó äîêóìåíòàëüíîìó îôîðìëåíí³ ãîñïîäàðñüêèõ îïåðàö³é â³äïîâ³äà÷à, ÒÎÂ "ÌÀËÊÀ-ÒÐÀÍÑ" â îñîá³ ô³ë³¿ "Êîíîòîïñüêèé ìîëçàâîä".</FONT></P>
<P class="ps8"><FONT class="fs117">Â àïåëÿö³éí³é ñêàðç³ â³äïîâ³äà÷ çàçíà÷àâ ïðî òå, ùî ïðèéìàëüí³ êâèòàíö³¿, ÿê³ ñóäîì ïåðøî¿ ³íñòàíö³¿ ïîêëàäåí³ â îñíîâó ïðèéíÿòîãî ð³øåííÿ, íå ìàþòü äîêàçîâî¿ ñèëè, îñê³ëüêè íå ì³ñòÿòü âñ³õ &nbsp;îáîâÿçêîâèõ ðåêâ³çèò³â, ïåðåäáà÷åíèõ íîðìàòèâíèì àêòàìè, ùî ðåãëàìåíòóþòü ïîðÿäîê âèäà÷³ òàêèõ ïåðâèííèõ äîêóìåíò³â, à òàêîæ àïåëÿíò ïîñèëàâñÿ íà â³äñóòí³ñòü ó ìàòåð³àëàõ ñïðàâè äîâ³ðåíîñòåé íà îòðèìàííÿ òîâàðó òà íå çàçíà÷åííÿ ó íàäàíèõ äîêóìåíòàõ ïîñàäè îñ³á, ÿê³ îòðèìóâàëè òîâàð. </FONT></P>
<P class="ps9"><FONT class="fs116">Â õîä³ ðîçãëÿäó ñïðàâè ñóäîì àïåëÿö³éíî¿ ³íñòàíö³¿ âñòàíîâëåíî, ùî â³äïîâ³äí³ íåäîë³êè ä³éñíî ìàþòü ì³ñöå. Ðàçîì ç òèì, ÿê âáà÷àºòüñÿ ç ìàòåð³àë³â ñïðàâè, âêàçàí³ íåäîë³êè äîïóùåí³ áåçïîñåðåäíüî ïðàö³âíèêàìè â³äïîâ³äà÷à, îñê³ëüêè ñàìå â³í ñêëàäàâ òà íàäàâàâ ïîçèâà÷ó ïðèéìàëüí³ êâèòàíö³¿, ùî ï³äòâåðäæóþòü ôàêò îòðèìàííÿ òîâàðó. </FONT></P>
<P class="ps3"><FONT class="fs115">Çâàæàþ÷è íà âèùåíàâåäåíå, êîëåã³ÿ ñóää³â ââàæàº çà íåîáõ³äíå çàçíà÷èòè, ùî ñàìå â³äïîâ³äà÷åì äîïóùåíî ïîðóøåííÿ ïîëîæåíü ñò. 9 Çàêîíó Óêðà¿íè "Ïðî áóõãàëòåðñüêèé îáë³ê òà ô³íàíñîâó çâ³òí³ñòü â Óêðà¿í³" òà Ïîëîæåííÿ ïðî äîêóìåíòàëüíå çàáåçïå÷åííÿ çàïèñ³â ó áóõãàëòåðñüêîìó îáë³êó, çàòâåðäæåíîãî íàêàçîì Ì³í³ñòåðñòâà ô³íàíñ³â Óêðà¿íè â³ä 24.05.95 N 88, à ñàìå - â³äïîâ³äà÷åì íå çàçíà÷åíî âñ³õ îáîâÿçêîâèõ ðåêâ³çèò³â ó ïåðâèííèõ áóõãàëòåðñüêèõ äîêóìåíòàõ (çîêðåìà, ïðèéìàëüíèõ êâèòàíö³ÿõ). ² ñàìå â³äïîâ³äà÷åì, â ïîðóøåííÿ ïîëîæåíü âèùåíàâåäåíèõ íîðìàòèâíèõ àêò³â, íå îôîðìëþâàëèñÿ òà íå íàäàâàëèñÿ ïîçèâà÷åâ³ äîâ³ðåíîñò³ íà îòðèìàííÿ òîâàðíî-ìàòåð³àëüíèõ ö³ííîñòåé.</FONT></P>
<P class="ps15"><FONT class="fs114">Íà äóìêó êîëåã³¿ ñóää³â, âèùåâêàçàí³ íåäîë³êè â ä³ÿëüíîñò³ ÒÎÂ "ÌÀËÊÀ-ÒÐÀÍÑ" â îñîá³ ô³ë³¿ "Êîíîòîïñüêèé ìîëçàâîä" ïîòðåáóþòü óñóíåííÿ ç ìåòîþ çàïîá³ãàííÿ â ïîäàëüøîìó íåãàòèâíèì íàñë³äêàì äëÿ ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³ äàíîãî òîâàðèñòâà.</FONT></P>
<P class="ps8"><FONT class="fs113">Îêð³ì òîãî, â õîä³ àïåëÿö³éíîãî ïðîâàäæåííÿ âèÿâëåíî íåäîë³êè â þðèäè÷íîìó çàáåçïå÷åíí³ ó÷àñò³ ÒÎÂ "ÌÀËÊÀ-ÒÐÀÍÑ" â îñîá³ ô³ë³¿ "Êîíîòîïñüêèé ìîëçàâîä" â ñóäîâîìó ïðîöåñ³.</FONT></P>
<P class="ps8"><FONT class="fs112">Óõâàëîþ Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 07.12.15 àïåëÿö³éíó ñêàðãó â³äïîâ³äà÷à áóëî ïðèéíÿòî äî ïðîâàäæåííÿ òà ïðèçíà÷åíî ¿¿ ðîçãëÿä íà 12.01.16. Çàïðîïîíîâàíî â³äïîâ³äà÷ó íàäàòè ñóäó ïèñüìîâ³ ïîÿñíåííÿ ç ïîñèëàííÿì íà â³äïîâ³äí³ íîðìè ÷èííîãî çàêîíîäàâñòâà â îá´ðóíòóâàííÿ ñâîº¿ ïîçèö³¿ ó ñïðàâ³ òà äîêàçè íà ï³äòâåðäæåííÿ ôàêò³â, âèêëàäåíèõ â àïåëÿö³éí³é ñêàðç³. </FONT></P>
<P class="ps11"><FONT class="fs111">Â³äïîâ³äà÷, ïîâ³äîìëåíèé íàëåæíèì ÷èíîì ïðî ÷àñ òà ì³ñöå ñóäîâîãî çàñ³äàííÿ 12.01.16 (ïîâ³äîìëåííÿ â³ää³ëåííÿ çâ'ÿçêó ïðî âðó÷åííÿ ÒÎÂ "ÌÀËÊÀ-ÒÐÀÍÑ" â îñîá³ ô³ë³¿ "Êîíîòîïñüêèé ìîëçàâîä" êîï³¿ óõâàëè â³ä 07.12.15 äîëó÷åíî äî ìàòåð³àë³â ñïðàâè), âèìîã óõâàëè â³ä 07.12.15 íå âèêîíàâ, ïîÿñíåíü â îá´ðóíòóâàííÿ ñâîº¿ ïîçèö³¿ ó ñïðàâ³ òà äîêàç³â íà ï³äòâåðäæåííÿ ôàêò³â, âèêëàäåíèõ â àïåëÿö³éí³é ñêàðç³, íå íàäàâ, íå íàïðàâèâ ïðåäñòàâíèêà â ñóäîâå çàñ³äàííÿ 12.01.16 òà íå ïîâ³äîìèâ ñóä ïðî ïðè÷èíè éîãî íåÿâêè.</FONT></P>
<P class="ps8"><FONT class="fs110">Â ñóäîâîìó çàñ³äàíí³ 12.01.16 ç ìåòîþ íàäàííÿ ó÷àñíèêàìè ïðîöåñó îá´ðóíòîâàíèõ ïîÿñíåíü (â ò.÷. ç ïèòàíü, ùî âèíèêëè ï³ä ÷àñ ðîçãëÿäó ñïðàâè), òà ó â³äïîâ³äíîñò³ ç ïðèïèñàìè ÷.3 ñò.4-3 ÃÏÊ Óêðà¿íè, ç ìåòîþ ñòâîðåííÿ ñòîðîíàì &nbsp;íåîáõ³äíèõ óìîâ äëÿ âñòàíîâëåííÿ ôàêòè÷íèõ îáñòàâèí ñïðàâè ³ ïðàâèëüíîãî çàñòîñóâàííÿ çàêîíîäàâñòâà, ðîçãëÿä ñïðàâè â³äêëàäåíî íà 28.01.16.</FONT></P>
<P class="ps8"><FONT class="fs109">Çàïðîïîíîâàíî â³äïîâ³äà÷ó - âèêîíàòè âèìîãè óõâàëè ñóäó â³ä 07.12.15, òàêîæ íàäàòè ïèñüìîâ³ ïîÿñíåííÿ ç ïèòàííÿ: ÷è âèçíàº ÒÎÂ "ÌÀËÊÀ-ÒÐÀÍÑ" â îñîá³ ô³ë³¿ "Êîíîòîïñüêèé ìîëçàâîä" ôàêò îòðèìàííÿ â³ä ÒÎÂ "Øàëèãèíñüêå" òîâàðó çà äîãîâîðàìè â³ä 02.01.14 òà â³ä 01.01.15 ³ éîãî ÷àñòêîâî¿ îïëàòè; îáãðóíòóâàííÿ ùîäî íåíàäàííÿ â³äïîâ³äà÷åì äîâ³ðåíîñòåé ñâî¿ì ïðàö³âíèêàì íà îòðèìàííÿ òîâàðó â³ä ïîçèâà÷à; ïîÿñíåííÿ òà äîêàçè ùîäî â³äíåñåííÿ ÏÄÂ ç³ ñï³ðíèõ îïåðàö³é ó 2014 - 2015 ðîêàõ äî ñêëàäó ïîäàòêîâîãî êðåäèòó â³äïîâ³äà÷à (êîï³þ ñâ³äîöòâà ïëàòíèêà ÏÄÂ àáî âèòÿã ç ðåºñòðó ïëàòíèê³â ÏÄÂ, äåêëàðàö³¿ ç ÏÄÂ ç äîäàòêîì ¹5 çà ñï³ðí³ ïåð³îäè, ïîäàòêîâ³ íàêëàäí³ çà 2014 ð³ê òà ðåºñòð ïîäàòêîâèõ íàêëàäíèõ çà âêàçàíèé ïåð³îä, ïîäàòêîâ³ íàêëàäí³ çà 2015 ð³ê ³ç äîêàçàìè ¿õ ðåºñòðàö³¿ ó ªäèíîìó ðåºñòð³ ïîäàòêîâèõ íàêëàäíèõ - ³ç ðîçøèôðîâêîþ çàçíà÷åíèõ ó âêàçàíèõ äîêóìåíòàõ â³äîìîñòåé), ³íø³ ïîÿñíåííÿ òà äîêàçè, ÿê³ â³äïîâ³äà÷ ââàæàº çà íåîáõ³äíå íàäàòè. &nbsp;</FONT></P>
<P class="ps8"><FONT class="fs108">Òîáòî ñóäîì àïåëÿö³éíî¿ ³íñòàíö³¿ áóëî âæèòî âñ³õ íåîáõ³äíèõ çàõîä³â ó â³äïîâ³äíîñò³ ç ïðèïèñàìè ÷.3 ñò.4-3 ÃÏÊ Óêðà¿íè, ç ìåòîþ ñòâîðåííÿ ó÷àñíèêàì ïðîöåñó íåîáõ³äíèõ óìîâ äëÿ âñòàíîâëåííÿ ôàêòè÷íèõ îáñòàâèí ñïðàâè ³ ïðàâèëüíîãî çàñòîñóâàííÿ çàêîíîäàâñòâà. </FONT></P>
<P class="ps11"><FONT class="fs107">Îäíàê â³äïîâ³äà÷, ïîâ³äîìëåíèé íàëåæíèì ÷èíîì ïðî ÷àñ òà ì³ñöå ñóäîâîãî çàñ³äàííÿ 28.01.16 (ïîâ³äîìëåííÿ â³ää³ëåííÿ çâ'ÿçêó ïðî âðó÷åííÿ ÒÎÂ "ÌÀËÊÀ-ÒÐÀÍÑ" â îñîá³ ô³ë³¿ "Êîíîòîïñüêèé ìîëçàâîä" êîï³¿ óõâàëè â³ä 12.01.16 äîëó÷åíî äî ìàòåð³àë³â ñïðàâè), âèìîã óõâàë â³ä 07.12.15 òà â³ä 12.01.16 íå âèêîíàâ, ïîÿñíåíü â îá´ðóíòóâàííÿ ñâîº¿ ïîçèö³¿ ó ñïðàâ³ òà äîêàç³â íà ï³äòâåðäæåííÿ ôàêò³â, âèêëàäåíèõ â àïåëÿö³éí³é ñêàðç³, íå íàäàâ, íå íàïðàâèâ ïðåäñòàâíèêà â ñóäîâå çàñ³äàííÿ 28.01.16 òà íå ïîâ³äîìèâ ñóä ïðî ïðè÷èíè éîãî íåÿâêè.</FONT></P>
<P class="ps8"><FONT class="fs106">Òîáòî, âêàçàíèì ó÷àñíèêîì ïðîöåñó íå çä³éñíåíî ä³é, ïåðåäáà÷åíèõ â³äïîâ³äíèìè óõâàëàìè ñóäó.</FONT></P>
<P class="ps8"><FONT class="fs105">Êîëåã³ÿ ñóää³â çàçíà÷àº, ùî íà ï³äñòàâ³ ñòàòò³ 124 Êîíñòèòóö³¿ Óêðà¿íè, ÷àñòèíè ïåðøî¿ ñòàòò³ 4-5 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóäîâ³ ð³øåííÿ, â òîìó ÷èñë³ óõâàëè ñóäó, º îáîâÿçêîâèìè äî âèêîíàííÿ íà âñ³é òåðèòîð³¿ Óêðà¿íè. Íåâèêîíàííÿ âèìîã, çîêðåìà óõâàë ãîñïîäàðñüêèõ ñóä³â, òÿãíå â³äïîâ³äàëüí³ñòü, âñòàíîâëåíó Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè òà ³íøèìè çàêîíàìè Óêðà¿íè.</FONT></P>
<P class="ps8"><FONT class="fs104">Íà äóìêó êîëåã³¿ ñóää³â, âèùåâêàçàí³ ïîðóøåííÿ, äîïóùåí³ â³äïîâ³äà÷åì, äàþòü ï³äñòàâè äëÿ âèñíîâêó ïðî íåäîáðîñîâ³ñíå âèêîðèñòàííÿ íèì ïðîöåñóàëüíèõ ïðàâ, íàäàíèõ ñò.22 ÃÏÊ Óêðà¿íè, â õîä³ àïåëÿö³éíîãî ïðîâàäæåííÿ, ùî çä³éñíþâàëîñÿ çà éîãî àïåëÿö³éíîþ ñêàðãîþ.</FONT></P>
<P class="ps8"><FONT class="fs103">Çàçíà÷åíå óçãîäæóºòüñÿ ç ïðàâîâîþ ïîçèö³ºþ, âèêëàäåíîþ â ïîñòàíîâàõ Âèùîãî ãîñïîäàðñüêîãî ñóäó â³ä 10.06.13 ó ñïðàâ³ ¹922/237/13-ã, â³ä 04.07.13 ó ñïðàâ³ ¹5021/1395/12, â³ä 10.04.14 ó ñïðàâ³ ¹904/6182/2013, â³ä 18.06.14 ó ñïðàâ³ ¹904/9902/13, â³ä 11.11.15 ó ñïðàâ³ ¹917/894/15, ÿêèìè çàëèøåíî áåç çì³í îêðåì³ óõâàëè ñóä³â àïåëÿö³éíî¿ ³íñòàíö³¿, âèíåñåí³ ç àíàëîã³÷íèõ ï³äñòàâ.</FONT></P>
<P class="ps8"><FONT class="fs102">Îòæå ñóä àïåëÿö³éíî¿ ³íñòàíö³¿ ä³éøîâ âèñíîâêó, ùî â³äïîâ³äíå º ï³äñòàâîþ äëÿ âèíåñåííÿ îêðåìî¿ óõâàëè, ÿêîþ ÒÎÂ "ÌÀËÊÀ-ÒÐÀÍÑ" â îñîá³ ô³ë³¿ "Êîíîòîïñüêèé ìîëçàâîä" ìàº áóòè ïîâ³äîìëåíî ïðî âêàçàí³ íåäîë³êè ç ìåòîþ âæèòòÿ íåîáõ³äíèõ çàõîä³â ùîäî ïðèâåäåííÿ ó â³äïîâ³äí³ñòü äîêóìåíòàëüíîãî îôîðìëåííÿ òà þðèäè÷íîãî ñóïðîâîäæåííÿ ä³ÿëüíîñò³ äàíîãî ñóáºêòà ãîñïîäàðþâàííÿ ç âèìîãàìè ÷èííîãî çàêîíîäàâñòâà.</FONT></P>
<P class="ps8"><FONT class="fs101">Êåðóþ÷èñü ñòàòòÿìè 86, 90 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó, -</FONT></P>
<P class="ps8"><FONT class="fs100"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs89">ÓÕÂÀËÈËÀ:</FONT></P>
<P class="ps8"><FONT class="fs99">Îêðåìó óõâàëó íàä³ñëàòè ÒÎÂ "ÌÀËÊÀ-ÒÐÀÍÑ" â îñîá³ ô³ë³¿ "Êîíîòîïñüêèé ìîëçàâîä" </FONT><FONT class="fs128">äëÿ âæèòòÿ â³äïîâ³äíèõ çàõîä³â</FONT><FONT class="fs98"> ùîäî óñóíåííÿ âèùåçàçíà÷åíèõ íåäîë³ê³â.</FONT></P>
<P class="ps8"><FONT class="fs127">Ïðî âæèòòÿ âêàçàíèõ çàõîä³â ïîâ³äîìèòè Õàðê³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ì³ñÿ÷íèé ñòðîê.</FONT></P>
<P class="ps5"><FONT class="fs97">Ðîçÿñíèòè ÒÎÂ "ÌÀËÊÀ-ÒÐÀÍÑ" â îñîá³ ô³ë³¿ "Êîíîòîïñüêèé ìîëçàâîä", ùî íåâèêîíàííÿ ñóäîâîãî ð³øåííÿ (îêðåìî¿ óõâàëè) º ï³äñòàâîþ äëÿ àäì³í³ñòðàòèâíî¿ â³äïîâ³äàëüíîñò³ â³äïîâ³äíî äî ÷. 1 ñò. 185-6 ÊÓïÀÏ, à òàêîæ êðèì³íàëüíî¿ â³äïîâ³äàëüíîñò³ â³äïîâ³äíî äî ñò. 382 ÊÊ Óêðà¿íè.</FONT></P>
<P><FONT class="fs88">Ãîëîâóþ÷èé ñóääÿ                    Ôîì³íà Â. Î.</FONT></P>
<P><FONT class="fs87">Ñóääÿ          Êðåñòüÿí³íîâ Î.Î.</FONT></P>
<P><FONT class="fs86">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;Øåâåëü Î. Â. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></P>