<TITLE>911/5259/15</TITLE>
<!-- BEGIN METADATA -->
<!-- Íàéìåíóâàííÿ ôàéëà ç ð³øåííÿì -->
<META NAME="FILENAME" CONTENT="5012_1355175.html">
<!-- 1,2 ID ð³øåííÿ TAGNAME(DOCID, DOCORGID) - íóæíî äëÿ ïîëó÷åíèÿ ïîäòâåðæäåíèÿ ðååñòðàöèè -->
<META NAME="DOCID" CONTENT="1355175">
<META NAME="DOCORGID" CONTENT="2">
<!-- [3] Íàéìåíóâàííÿ ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(COURTNAME) -->
<META NAME="COURTNAME" CONTENT="Ãîñïîäàðñüêèé ñóä Êè¿âñüêî¿ îáëàñò³">
<!-- [4] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT) -->
<META NAME="CAUSECOURT" CONTENT="5012">
<!-- [4.1] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT2013) -->
<META NAME="CAUSECOURT2013" CONTENT="911">
<!-- [5] Ñïðàâà íîìåð TAGNAME(CAUSENUM) -->
<META NAME="CAUSENUM" CONTENT="911/5259/15">
<!-- [6] Äàòà ñïðàâè TAGNAME(CAUSEDATE) -->
<META NAME="CAUSEDATE" CONTENT="08.12.2015">
<!-- [7] Äàòà óõâàëåííÿ ð³øåííÿ TAGNAME(DOCDATE) -->
<META NAME="DOCDATE" CONTENT="11.02.2016">
<!-- [9] Ôîðìà ð³øåííÿ (ID) TAGNAME(DOCTYPE) -->
<!-- ð³øåííÿ = 2 -->
<!-- ïîñòàíîâà = 3 -->
<!-- óõâàëà ñóäó = 4 -->
<!-- ñóäîâèé íàêàç = 5 -->
<!-- îêðåìà óõâàëà = 6 -->
<META NAME="DOCTYPE" CONTENT="4">
<!-- [10] Ôîðìà ñóäî÷èíñòâà (ID) TAGNAME(CAUSETYPE) -->
<!-- àäì³í³ñòðàòèâíà = 1 -->
<!-- êðèì³íàëüíà = 2 -->
<!-- ãîñïîäàðñüêà = 3 -->
<!-- öèâ³ëüíà = 4 -->
<!-- àäì³í³ñòðàòèâíå ïðàâîïîðóøåííÿ = 5 -->
<META NAME="CAUSETYPE" CONTENT="3">
<!-- [11] Êîä êàòåãîð³¿ ñïðàâè TAGNAME(CAUSECATEGORY) -->
<META NAME="CAUSECATEGORY" CONTENT="4069">
<!-- [12] Ñïðàâà ðîçãëÿäàºòüñÿ ïî ³íñòàíö³¿ (ID) TAGNAME(CAUSELOCATION) -->
<!-- àïåëÿö³éí³é = A -->
<!-- êàñàö³éí³é = C -->
<META NAME="CAUSELOCATION" CONTENT="P">
<!-- [13] Ïîïåðåäí³é íîìåð ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSENUM) -->
<!-- [14] Ïîïåðåäíÿ äàòà ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSEDATE) -->
<!-- [15] Íîìåð ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSENUM) -->
<!-- [16] Äàòà ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSEDATE) -->
<!-- [17] Äàòà óõâàëåííÿ (ïîñòàíîâëåííÿ) ñóäîâîãî ð³øåííÿ, ùî ïåðåãëÿäàºòüñÿ TAGNAME(PREVRESCAUSEDATE) -->
<!-- [18] Ñóä, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCOURTNAME) -->
<!-- [19] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT) -->
<!-- [19.1] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT2013) -->
<!-- [20] Êîä êàòåãîð³¿ ïîïåðåäíüî¿ ñïðàâè TAGNAME(PREVCAUSECATEGORY) -->
<!-- [21] Ñåêðåòàð ñóäîâîãî çàñ³äàííÿ TAGNAME(SECRETARY) -->
<!-- [22] Çàáîðîíà îïðèëþäíåííÿ TAGNAME(HEARINGCLOSED) -->
<!-- íå çàáîðîíåíî = V -->
<!-- çàáîðîíåíî = Z -->
<!-- çàáîðîíåíî òèì÷àñîâî = T -->
<META NAME="HEARINGCLOSED" CONTENT="V">
<!-- [23] Ê³ëüê-òü àðêóø³â äîêóìåíòà (ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß) -->
<!-- Ñóää³ â ð³øåíí³: -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION1" CONTENT="1">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME1" CONTENT="Øåâ÷óê Í.Ã.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- Ñòîðîíè ð³øåííÿ: -->
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION1" CONTENT="1">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE1" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE1" CONTENT="P">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE1" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE1" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME1" CONTENT="Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ &quot;Ïðîô³ïàðòñ&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT1" CONTENT="Ïîçèâà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO1" CONTENT="36698083">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL1" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION2" CONTENT="2">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE2" CONTENT="V">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE2" CONTENT="">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE2" CONTENT="V">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE2" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME2" CONTENT="ÒÎÂ &quot;ÑÏ²ËÜÍÅ Ï²ÄÏÐÈªÌÑÒÂÎ &quot;ÄÀÒÅÊÑ&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT2" CONTENT="Â³äïîâ³äà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO2" CONTENT="31809317">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL2" CONTENT="FALSE">
<!-- [38] Âåðñ³ÿ êë³ºíòà TAGNAME(APPVER) -->
<META NAME="APPVER" CONTENT="1.24.5.55">
<!-- [39] Êîä ïðîâàéäåðà ÅÖÏ TAGNAME(CRYPTPROVIDER) -->
<META NAME="CRYPTPROVIDER" CONTENT="DS13">
<!-- END METADATA -->
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=windows-1251">
<META NAME="Author" CONTENT="">
<META NAME="Description" CONTENT="Document">
<META NAME="Document-state" CONTENT="static">
<META NAME="Updated" CONTENT="15.02.2016 17:21:46">
<META NAME="Robots" CONTENT="All">
<META NAME="Keywords" CONTENT="">
<STYLE TYPE="text/css">
margin-right: 10 mm;
margin-bottom: 10 mm;
mso-paper-source: 0;
@charset "Windows-1251";
font-family: Times New Roman;
font-family: Facefont SSH;
font-family: Facefont SSH;
font-family: Times New Roman;
margin-bottom: 0 mm;
white-space: normal;
word-spacing: normal;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
border-color: black;
margin-bottom: 0 px;
margin-right: 10 px;
background-color: white;
table-layout: fixed;
margin-bottom: 10 px;
border-color: black;
border-style: solid;
border-top-width: 1 px;
border-bottom-width: 1 px;
border-left-width: 1 px;
border-right-width: 1 px;
padding-bottom: 1 px;
padding-right: 5 px;);
border-left-width: 0 mm;
border-right-width: 0 mm;
border-top-width: 0 mm;
border-bottom-width: 0 mm;
border-left-style: none;
border-right-style: none;
border-top-style: none;
border-bottom-style: none;
<P class="ps13"><FONT class="fs175"> </FONT><FONT class="fs173"><IMG src="herb.gif" height=58 width=44></FONT></P>
<P class="ps10"><FONT class="fs81">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ</FONT></P>
<P class="ps10"><FONT class="fs85">Êè¿âñüêî¿ îáëàñò³</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<P class="ps8"><FONT class="fs87"> &nbsp;</FONT></P>
<P class="ps9"><FONT class="fs83">Ó Õ Â À Ë À</FONT></P>
<P class="ps9"><FONT class="fs89">ïðî ïðèçíà÷åííÿ åêñïåðòèçè</FONT></P>
<P class="ps7">"11" ëþòîãî 2016 ð.<FONT class="fs113">                                                             &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ 911/5259/15 &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs112">Ãîñïîäàðñüêèé ñóä Êè¿âñüêî¿ îáëàñò³ ó ñêëàä³ ñóää³ Øåâ÷óê Í.Ã., ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè </FONT></P>
<P class="ps5"><FONT class="fs109">ïðî </FONT>ñòÿãíåííÿ 22&nbsp; &nbsp;&nbsp;120, 02 ãðí.</P>
<P class="ps5"><FONT class="fs108">çà ó÷àñòþ ïðåäñòàâíèê³â ñòîð³í:</FONT></P>
<P class="ps5"><FONT class="fs107">â³ä ïîçèâà÷à</FONT> íå ç'ÿâèâñÿ;</P>
<P class="ps5"><FONT class="fs106">â³ä â³äïîâ³äà÷à </FONT>íå ç'ÿâèâñÿ<FONT class="fs105">.</FONT></P>
<P class="ps7"><FONT class="fs104">âñòàíîâèâ:</FONT></P>
<P class="ps6">Â ïðîâàäæåíí³ ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ çíàõîäèòüñÿ ñïðàâà çà ïîçîâîì Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ïðîô³ïàðòñ äî<FONT class="fs103"> </FONT>Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ñï³ëüíå ï³äïðèºìñòâî Äàòåêñ ïðî ñòÿãíåííÿ 22 120, 02 ãðí. çàáîðãîâàíîñò³, ÿêà ñêëàäàºòüñÿ ç: 8369,26 ãðí. îñíîâíîãî áîðãó, 4009,50 ãðí. êóðñîâî¿ ð³çíèö³, 3112,10 ãðí. ïåí³, 2214,13 ãðí. ³íôëÿö³éíèõ âòðàò, 230,40 ãðí. 3% ð³÷íèõ òà 4184,63 ãðí. øòðàôó.</P>
<P class="ps1">Áåðó÷è äî óâàãè âèêëàäåíå ñóä ïðèõîäèòü äî âèñíîâêó, ùî âñòàíîâëåííÿ îáñòàâèí, íà ÿê³ ïîñèëàþòüñÿ ñòîðîíè â îá´ðóíòóâàííÿ ñâî¿õ âèìîã òà çàïåðå÷åíü, ïîòðåáóº ñïåö³àëüíèõ çíàíü, à òîìó ââàæàº çà íåîáõ³äíå ïðèçíà÷èòè ó äàí³é ñïðàâ³ ñóäîâó åêñïåðòèçó äîêóìåíò³â áóõãàëòåðñüêîãî, ïîäàòêîâîãî îáë³êó ³ çâ³òíîñò³.</P>
<P class="ps1">Çã³äíî ïðèïèñ³â ÷àñòèíè 1, 3 ñòàòò³ 41 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè äëÿ ðîç'ÿñíåííÿ ïèòàíü, ùî âèíèêàþòü ïðè âèð³øåíí³ ãîñïîäàðñüêîãî ñïîðó ³ ïîòðåáóþòü ñïåö³àëüíèõ çíàíü, ãîñïîäàðñüêèé ñóä ïðèçíà÷àº ñóäîâó åêñïåðòèçó, ïðîâåäåííÿ ñóäîâî¿ åêñïåðòèçè äîðó÷àºòüñÿ äåðæàâíèì ñïåö³àë³çîâàíèì óñòàíîâàì ÷è áåçïîñåðåäíüî îñîáàì, ÿê³ â³äïîâ³äàþòü âèìîãàì, âñòàíîâëåíèì Çàêîíîì Óêðà¿íè Ïðî ñóäîâó åêñïåðòèçó. Îñîáà, ÿêà ïðîâîäèòü ñóäîâó åêñïåðòèçó (äàë³ - ñóäîâèé åêñïåðò) êîðèñòóºòüñÿ ïðàâàìè ³ íåñå îáîâ'ÿçêè, çàçíà÷åí³ ó ñòàòò³ 31 öüîãî Êîäåêñó. </P>
<P class="ps1">Ï³äðîçä³ëîì 1 ðîçä³ëó ²²² ²íñòðóêö³¿ ïðî ïðèçíà÷åííÿ òà ïðîâåäåííÿ ñóäîâèõ åêñïåðòèç òà åêñïåðòíèõ äîñë³äæåíü òà Íàóêîâî-ìåòîäè÷íèõ ðåêîìåíäàö³é ç ïèòàíü ï³äãîòîâêè òà ïðèçíà÷åííÿ ñóäîâèõ åêñïåðòèç òà åêñïåðòíèõ äîñë³äæåíü, çàòâåðäæåíî¿ íàêàçîì Ì³íþñòó â³ä &nbsp;08.10.1998 ðîêó &nbsp;¹ 53/5, ïåðåäáà÷åíî ïðîâåäåííÿ åêñïåðòèçè äîêóìåíò³â áóõãàëòåðñüêîãî, ïîäàòêîâîãî îáë³êó ³ çâ³òíîñò³, îñíîâíèìè çàâäàííÿìè ÿêî¿ º, çîêðåìà, óñòàíîâëåííÿ â³äïîâ³äíîñò³ ÷èííîìó çàêîíîäàâñòâó â³äîáðàæåííÿ â ïîäàòêîâîìó îáë³êó äîõîä³â òà âèòðàò çà ô³íàíñîâî-ãîñïîäàðñüêèìè îïåðàö³ÿìè, ùî ï³äëÿãàþòü îïîäàòêóâàííþ ïîäàòêîì íà ïðèáóòîê òà âèçíà÷åííÿ â³äïîâ³äíîñò³ ÷èííîìó çàêîíîäàâñòâó â³äîáðàæåííÿ â ïîäàòêîâîìó îáë³êó ïîäàòêîâèõ çîáîâ'ÿçàíü òà ïîäàòêîâîãî êðåäèòó ç ïîäàòêó íà äîäàíó âàðò³ñòü.</P>
<P class="ps1">Íà âèð³øåííÿ â³äïîâ³äíî¿ åêñïåðòèçè ìîæóòü áóòè ïîñòàâëåí³ ïèòàííÿ, çîêðåìà, ÷è ï³äòâåðäæóºòüñÿ äîêóìåíòàëüíî çàÿâëåíèé ó ïîçîâíèõ âèìîãàõ ïîçèâà÷à (íàçâà ï³äïðèºìñòâà) ðîçì³ð çàáîðãîâàíîñò³ çà ïîñòàâëåí³ ï³äïðèºìñòâó (íàçâà) òîâàðíî-ìàòåð³àëüí³ ö³ííîñò³, âèêîíàí³ ðîáîòè (íàäàí³ ïîñëóãè) çà äîãîâîðîì (íîìåð òà äàòà äîãîâîðó) çà ïåð³îä (çàçíà÷èòè ïåð³îä), ó òîìó ÷èñë³ ç óðàõóâàííÿì âèñíîâê³â ³íøèõ âèä³â åêñïåðòèç?; ÷è â³äïîâ³äàþòü âèçíà÷åí³ òà çàäåêëàðîâàí³ ï³äïðèºìñòâîì (íàçâà) äîõîäè çà ïåð³îä (çàçíà÷àºòüñÿ ïåð³îä) íàäàíèì ïåðâèííèì äîêóìåíòàì òà âèìîãàì&nbsp; Ïîäàòêîâîãî êîäåêñó Óêðà¿íè; ÷è â³äïîâ³äàþòü âèçíà÷åí³ òà çàäåêëàðîâàí³ âèòðàòè ï³äïðèºìñòâîì (íàçâà) çà ïåð³îä (çàçíà÷àºòüñÿ ïåð³îä) íàäàíèì ïåðâèííèì äîêóìåíòàì òà âèìîãàì&nbsp; Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</P>
<P class="ps6">Çã³äíî ÷àñòèíè 2&nbsp; ñòàòò³ 41 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ïðîâåäåííÿ ñóäîâî¿ åêñïåðòèçè äîðó÷àºòüñÿ äåðæàâíèì ñïåö³àë³çîâàíèì óñòàíîâàì ÷è áåçïîñåðåäíüî îñîáàì, ÿê³ â³äïîâ³äàþòü âèìîãàì, âñòàíîâëåíèì&nbsp; Çàêîíîì Óêðà¿íè «Ïðî ñóäîâó åêñïåðòèçó». Îñîáà, ÿêà ïðîâîäèòü ñóäîâó åêñïåðòèçó (äàë³ - ñóäîâèé åêñïåðò) êîðèñòóºòüñÿ ïðàâàìè ³ íåñå îáîâ'ÿçêè, çàçíà÷åí³ ó&nbsp; ñòàòò³ 31 öüîãî Êîäåêñó.</P>
<P class="ps4">Â³äïîâ³äíî äî ñòàòò³ 7 Çàêîíó Óêðà¿íè Ïðî ñóäîâó åêñïåðòèçó ñóäîâî-åêñïåðòíó ä³ÿëüí³ñòü çä³éñíþþòü, äåðæàâí³ ñïåö³àë³çîâàí³ &nbsp;óñòàíîâè, à òàêîæ ó âèïàäêàõ ³ íà óìîâàõ, âèçíà÷åíèõ öèì Çàêîíîì, ñóäîâ³ åêñïåðòè, ÿê³ íå º ïðàö³âíèêàìè çàçíà÷åíèõ óñòàíîâ.</P>
<P class="ps6">Â³äïîâ³äíî äî ïóíêòó 1.6&nbsp; íàêàçó Ì³í³ñòåðñòâà þñòèö³¿ Óêðà¿íè ¹53/5 â³ä 08.10.1998, çàðåºñòðîâàíî â Ì³í³ñòåðñòâ³ þñòèö³¿ Óêðà¿íè 03.11.1998 çà ¹705/3145, «Ïðî çàòâåðäæåííÿ ²íñòðóêö³¿ òà ïðîâåäåííÿ ñóäîâèõ åêñïåðòèç òà Íàóêîâî-ìåòîäè÷íèõ ðåêîìåíäàö³é ç ïèòàíü ï³äãîòîâêè òà ïðèçíà÷åííÿ ñóäîâèõ åêñïåðòèç òà åêñïåðòíèõ äîñë³äæåíü» åêñïåðòèçè òà äîñë³äæåííÿ ïðîâîäÿòüñÿ åêñïåðòíèìè óñòàíîâàìè çà çîíàìè ðåã³îíàëüíîãî îáñëóãîâóâàííÿ çã³äíî ç Ïåðåë³êîì ðåã³îíàëüíèõ çîí îáñëóãîâóâàííÿ íàóêîâî-äîñë³äíèìè óñòàíîâàìè ñóäîâèõ åêñïåðòèç Ì³í³ñòåðñòâà þñòèö³¿ Óêðà¿íè, íàâåäåíèì ó äîäàòêó 1 äî ö³º¿ ²íñòðóêö³¿.</P>
<P class="ps6">Êð³ì òîãî, ó ïóíêò³ 5 ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ¹4 â³ä 23.03.2012 «Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè ïðèçíà÷åííÿ ñóäîâî¿ åêñïåðòèçè» çàçíà÷åíî, ùî ó âèð³øåíí³ ïèòàííÿ ïðèçíà÷åííÿ ñóäîâî¿ åêñïåðòèçè ñë³ä âèçíà÷èòèñÿ ç êîíêðåòíîþ óñòàíîâîþ àáî êîíêðåòíèì åêñïåðòîì, ÿêèìè ïðîâîäèòèìåòüñÿ åêñïåðòèçà. Ç ö³ºþ ìåòîþ ãîñïîäàðñüêèé ñóä, çîêðåìà, âèòðåáóº ó ñòîð³í ïðîïîçèö³¿ ñòîñîâíî òàêèõ óñòàíîâ òà/àáî ñóäîâèõ åêñïåðò³â, ó òîìó ÷èñë³ òèõ, ÿê³ íå º ïðàö³âíèêàìè çàçíà÷åíèõ óñòàíîâ. Ãîñïîäàðñüêèé ñóä íå çâ'ÿçàíèé öèìè ïðîïîçèö³ÿìè, àëå ìîæå âðàõîâóâàòè ¿õ ó âèð³øåíí³ ïèòàííÿ ïðî ïðèçíà÷åííÿ ³ ïðîâåäåííÿ ñóäîâî¿ åêñïåðòèçè.</P>
<P class="ps6">Âðàõîâóþ÷è âèùåâèêëàäåíå ñóä ââàæàº çà äîö³ëüíå äîðó÷èòè ïðîâåäåííÿ åêñïåðòèçè åêñïåðòí³é óñòàíîâ³ çà ì³ñöåçíàõîäæåííÿì ñóäó - Êè¿âñüêîìó íàóêîâî-äîñë³äíîìó ³íñòèòóòó ñóäîâèõ åêñïåðòèç (ì. Êè¿â, âóë. Ñìîëåíñüêà, 6).</P>
<P class="ps6">Âèòðàòè, ïîâ'ÿçàí³ ç ïðîâåäåííÿì ñóäîâî¿ åêñïåðòèçè, ï³ä ÷àñ ñóäîâîãî ðîçãëÿäó ìàº íåñòè çà³íòåðåñîâàíà ñòîðîíà, à ó ðàç³ ïðèçíà÷åííÿ ãîñïîäàðñüêèì ñóäîì ñóäîâî¿ åêñïåðòèçè ç âëàñíî¿ ³í³ö³àòèâè - ñòîðîíà, âèçíà÷åíà â óõâàë³ ãîñïîäàðñüêîãî ñóäó ïðî ïðèçíà÷åííÿ ñóäîâî¿ åêñïåðòèçè. Òîìó â çàçíà÷åí³é óõâàë³ ñóä âïðàâ³ çîáîâ'ÿçàòè â³äïîâ³äíó ñòîðîíó ïåðåðàõóâàòè, â òîìó ÷èñë³ øëÿõîì çä³éñíåííÿ ïîïåðåäíüî¿ îïëàòè, ñóìó âèòðàò íà ïðîâåäåííÿ åêñïåðòèçè íà ðàõóíîê åêñïåðòíî¿ óñòàíîâè. (àáçàö 3 ïóíêòó 23 ïÏîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ¹4 â³ä 23.03.2012 «Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè ïðèçíà÷åííÿ ñóäîâî¿ åêñïåðòèçè»)</P>
<P class="ps6">Âðàõîâóþ÷è âèêëàäåíå, ñóä ââàæàº çà íåîáõ³äíå âèòðàòè, ïîâ'ÿçàí³ ç ïðîâåäåííÿì ñóäîâî¿ åêñïåðòèçè, ïîêëàñòè ïîð³âíó íà ïîçèâà÷à - Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ïðîô³ïàðòñ òà â³äïîâ³äà÷à - Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ñï³ëüíå ï³äïðèºìñòâî Äàòåêñ.</P>
<P class="ps1">Êåðóþ÷èñü ñòàòòÿìè 41, 86 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóä</P>
<P class="ps2"><FONT class="fs102">óõâàëèâ:</FONT></P>
<P class="ps6"><FONT class="fs101">1.</FONT> Ïðèçíà÷èòè ó ñïðàâ³ ¹ 911/5259/15 ñóäîâó åêñïåðòèçó, ïðîâåäåííÿ ÿêî¿ äîðó÷èòè Êè¿âñüêîìó íàóêîâî-äîñë³äíîìó ³íñòèòóòó ñóäîâèõ åêñïåðòèç (ì. Êè¿â, âóë. Ñìîëåíñüêà, 6).</P>
<P class="ps1"><FONT class="fs100">2.</FONT> Íà âèð³øåííÿ åêñïåðòèçè ïîñòàâèòè íàñòóïí³ ïèòàííÿ:</P>
<P class="ps1">- ÷è â³äïîâ³äàþòü âèçíà÷åí³ òà çàäåêëàðîâàí³ âèòðàòè Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ñï³ëüíå ï³äïðèºìñòâî Äàòåêñ çà ïåð³îä ç 01.08.2013 ïî 02.06.2015 íàäàíèì ïåðâèííèì äîêóìåíòàì òà âèìîãàì&nbsp; Ïîäàòêîâîãî êîäåêñó Óêðà¿íè?</P>
<P class="ps1"><FONT class="fs99">3. &nbsp;</FONT>Âñòàíîâèòè ñòðîê ïðîâåäåííÿ åêñïåðòèç 3 ì³ñÿö³ ç äíÿ íàäõîäæåííÿ ìàòåð³àë³â ñïðàâè äî åêñïåðòíî¿ óñòàíîâè.</P>
<P class="ps1"><FONT class="fs98">4. </FONT>Âèòðàòè íà ïðîâåäåííÿ åêñïåðòèçè ïîêëàñòè ïîð³âíó íà ïîçèâà÷à - Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ïðîô³ïàðòñ òà â³äïîâ³äà÷à - Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ñï³ëüíå ï³äïðèºìñòâî Äàòåêñ.</P>
<P class="ps1"><FONT class="fs97">5.</FONT> Çîáîâÿçàòè ñòîðîíè çàáåçïå÷èòè îïëàòó âèòðàò ç ïðîâåäåííÿ ñóäîâî¿ åêñïåðòèçè, äîêàçè ïðî ùî íàäàòè åêñïåðòí³é óñòàíîâ³ òà ñóäó.</P>
<P class="ps1"><FONT class="fs96">6.</FONT> Çîáîâÿçàòè ñòîðîíè íà âèìîãó åêñïåðòà íàäàòè íåîáõ³äí³ äëÿ ïðîâåäåííÿ åêñïåðòèçè äîêóìåíòè.</P>
<P class="ps1"><FONT class="fs95">7.</FONT> Ìàòåð³àëè ñïðàâè ¹ 911/5259/15 íàä³ñëàòè äëÿ ïðîâåäåííÿ åêñïåðòèçè äî Êè¿âñüêîãî íàóêîâî-äîñë³äíîãî ³íñòèòóòó ñóäîâèõ åêñïåðòèç (ì. Êè¿â, âóë. Ñìîëåíñüêà, 6).</P>
<P class="ps3"><FONT class="fs94">8.</FONT> Ïîïåðåäèòè åêñïåðòà, ùî áóäå çä³éñíþâàòè åêñïåðòèçó, ïðî êðèì³íàëüíó &nbsp;â³äïîâ³äàëüí³ñòü ïåðåäáà÷åíó ñòàòòÿìè 384, 385 Êðèì³íàëüíîãî êîäåêñó Óêðà¿íè.</P>
<P class="ps6"><FONT class="fs93">9.</FONT> Ïî çàê³í÷åííþ åêñïåðòèçè âèñíîâîê åêñïåðòà ðàçîì ç ìàòåð³àëàìè ñïðàâè &nbsp;¹911/5259/15 ïîâåðíóòè äî ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³.</P>
<P class="ps6"><FONT class="fs92">10. </FONT>Êîï³þ óõâàëè íàïðàâèòè ó÷àñíèêàì ñóäîâîãî ïðîöåñó òà åêñïåðòí³é óñòàíîâ³.</P>
<P><FONT class="fs91">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;Í.Ã. Øåâ÷óê </FONT></P>