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<P class="ps8"><FONT class="fs75"><IMG src="herb.gif" height=56 width=42></FONT></P>
<P class="ps6"><FONT class="fs81">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÎÄÅÑÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps6"><FONT class="fs73">___________________________________________________________________________________________________________________________________________________________</FONT></P>
<P class="ps6"><FONT class="fs49">ÓÕÂÀËÀ</FONT></P>
<P class="ps6"> "01" áåðåçíÿ 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà &nbsp;¹ 916/4946/15 </P>
<P class="ps5">Çà ïîçîâîì: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Øàì Ôðóò</P>
<P class="ps5">äî â³äïîâ³äà÷à:          ïðèâàòíîãî ï³äïðèºìñòâà ²í Âàò </P>
<P class="ps1">ïðî ñòÿãíåííÿ 11&nbsp; 842&nbsp; 199,25 ãðí.</P>
<P class="ps1">òà çà çóñòð³÷íèì ïîçîâîì ïðèâàòíîãî ï³äïðèºìñòâà ²í Âàò</P>
<P class="ps1">äî                     &nbsp;&nbsp;&nbsp;&nbsp;òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Øàì Ôðóò</P>
<P class="ps1">ïðî ðîç³ðâàííÿ äîãîâîðó. </P>
<P class="ps4">Â ïðîâàäæåíí³ ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ çíàõîäèòüñÿ ñïðàâà ¹ 916/4946/15 çà ïîçîâîì òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Øàì Ôðóò äî ïðèâàòíîãî ï³äïðèºìñòâà ²í Âàò ïðî ñòÿãíåííÿ çàáîðãîâàíîñò³ â çàãàëüí³é ñóì³ 11&nbsp; 842&nbsp; 199,25 ãðí., ùî âèíèêëà íà ï³äñòàâ³ äîãîâîðó êóï³âë³-ïðîäàæó òîâàð³â ¹ 18/2015 â³ä 11.05.2015ð., ÿêà ñêëàäàºòüñÿ ³ç ñóìè îñíîâíîãî áîðãó â ðîçì³ð³ 9&nbsp; 909&nbsp; 410,00 ãðí., òðüîõ â³äñîòê³â ð³÷íèõ â ñóì³ 100&nbsp; 074,02 ãðí., ïåí³ â ñóì³ 1&nbsp; 786&nbsp; 459,69 ãðí. òà çáèòê³â â³ä ³íôëÿö³¿ â ñóì³ 46&nbsp; 255,54 ãðí., à òàêîæ çà çóñòð³÷íèì ïîçîâîì ïðèâàòíîãî ï³äïðèºìñòâà ²í Âàò äî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Øàì Ôðóò ïðî ðîç³ðâàííÿ âêàçàíîãî äîãîâîðó êóï³âë³-ïðîäàæó. </P>
<P class="ps4">Òàê, ïîçîâí³ âèìîãè îá´ðóíòîâàí³ ôàêòîì íåíàëåæíîãî âèêîíàííÿ â³äïîâ³äà÷åì ïðèéíÿòèõ íà ñåáå çà äîãîâîðîì êóï³âë³-ïðîäàæó òîâàð³â ¹ 18/2015 â³ä 11.05.2015ð. çîáîâÿçàíü ùîäî çä³éñíåííÿ ñâîº÷àñíî¿ òà ó ïîâíîìó îáñÿç³ îïëàòè âàðòîñò³ ïðèäáàíîãî òîâàðó, à çà çóñòð³÷íèì ïîçîâîì  ôàêòîì íåâèêîíàííÿ ïîçèâà÷åì ÿê ïðîäàâöåì ñâî¿õ çîáîâÿçàíü çà âêàçàíîþ óãîäîþ ùîäî ïåðåäà÷³ òîâàðó. </P>
<P class="ps3">27.01.2016ð. â ñóäîâîìó çàñ³äàíí³ ïðåäñòàâíèê ïîçèâà÷à çâåðíóâñÿ äî ñóäó ³ç êëîïîòàííÿì ïðî âèòðåáóâàííÿ â³ä Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ïðèìîðñüêîìó ðàéîí³ ì. Îäåñè Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ â Îäåñüê³é îáëàñò³ äîêàç³â, à ñàìå: â³äîìîñòåé (ïîäàòêîâ³ íàêëàäí³ çàðåºñòðîâàí³ ÏÏ ²í Âàò â ºäèíîìó ðåºñòð³ ïîäàòêîâèõ íàêëàäíèõ) ùîäî ïîäàëüøî¿ ðåàë³çàö³¿ ÏÏ ²í Âàò îòðèìàíîãî çã³äíî äîãîâîðó êóï³âë³-ïðîäàæó òîâàð³â ¹ 18/2015 â³ä 11.05.2015ð. ïðî ùî íèì ïîäàíî äî ïîäàòêîâî¿ ñëóæáè ïîäàòêîâ³ íàêëàäí³ ¹ 12 â³ä 13.05.2015ð., ¹ 14 â³ä 18.05.2015ð., ¹ 16 â³ä 18.05.2015ð., ¹ 18 â³ä 19.05.2015ð., ¹ 17 â³ä 18.05.2015ð., ¹ 15 â³ä 18.05.2015ð. Çà ïåðåêîíàííÿì ïîçèâà÷à, äîñë³äæåííÿ çàïðîïîíîâàíèõ äî âèòðåáóâàííÿ äîêàç³â äîçâîëèòü äîñë³äèòè ïèòàííÿ, ÷è â³äîáðàæóâàëèñü â³äïîâ³äà÷åì ñï³ðí³ ãîñïîäàðñüê³ îïåðàö³¿ ³ç ïðèäáàííÿ òîâàð³â çà äîãîâîðîì ¹ 18/2015 â³ä 11.05.2015ð. ó âëàñíîìó áóõãàëòåðñüêîìó òà ïîäàòêîâîìó îáë³êó, ÷èì ïîâí³ñòþ áóäå ñïðîñòîâàíî ïðàâîâó ïîçèö³þ ïðèâàòíîãî ï³äïðèºìñòâà ²í Âàò ùîäî â³äñóòíîñò³ ðåàëüíîãî çä³éñíåííÿ öèõ îïåðàö³é.</P>
<P class="ps3">Â³äïîâ³äíî äî âèìîã ñò. 32 ÃÏÊ Óêðà¿íè &nbsp;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. Ïðè öüîìó, çà çì³ñòîì ñòàòò³ 65 ÃÏÊ Óêðà¿íè ç ìåòîþ çàáåçïå÷åííÿ ïðàâèëüíîãî ³ ñâîº÷àñíîãî âèð³øåííÿ ãîñïîäàðñüêîãî ñïîðó ñóääÿ â íåîáõ³äíèõ âèïàäêàõ ïðè ï³äãîòîâö³ ñïðàâè äî ðîçãëÿäó &nbsp;çîáîâ'ÿçóº ñòîðîíè, ³íø³ ï³äïðèºìñòâà, óñòàíîâè, îðãàí³çàö³¿, äåðæàâí³ òà ³íø³ îðãàíè, ¿õ ïîñàäîâèõ îñ³á âèêîíàòè ïåâí³ ä³¿ (çâ³ðèòè ðîçðàõóíêè, ïðîâåñòè îãëÿä äîêàç³â ó ì³ñö³ ¿õ çíàõîäæåííÿ òîùî); âèòðåáóº â³ä íèõ äîêóìåíòè, â³äîìîñò³, âèñíîâêè, íåîáõ³äí³ äëÿ âèð³øåííÿ ñïîðó, ÷è çíàéîìèòüñÿ ç òàêèìè ìàòåð³àëàìè áåçïîñåðåäíüî â ì³ñö³ ¿õ çíàõîäæåííÿ.</P>
<P class="ps3">Çã³äíî ç³ ñò. 38 ÃÏÊ Óêðà¿íè ñòîðîíà àáî ïðîêóðîð ó ðàç³ íåìîæëèâîñò³ ñàìîñò³éíî íàäàòè äîêàçè âïðàâ³ ïîäàòè êëîïîòàííÿ ïðî âèòðåáóâàííÿ ãîñïîäàðñüêèì ñóäîì äîêàç³â. Ó êëîïîòàíí³ ïîâèííî áóòè çàçíà÷åíî: 1) ÿêèé äîêàç âèòðåáîâóºòüñÿ; 2) îáñòàâèíè, ùî ïåðåøêîäæàþòü éîãî íàäàííþ; 3) ï³äñòàâè, ç ÿêèõ âèïëèâàº, ùî öåé äîêàç ìàº ï³äïðèºìñòâî ÷è îðãàí³çàö³ÿ; 4) îáñòàâèíè, ÿê³ ìîæå ï³äòâåðäèòè öåé äîêàç. Ó ðàç³ çàäîâîëåííÿ êëîïîòàííÿ ñóä ñâîºþ óõâàëîþ âèòðåáîâóº íåîáõ³äí³ äîêàçè.</P>
<P class="ps3">Ï³äñóìîâóþ÷è âèùåâèêëàäåíå, ïðèéìàþ÷è äî óâàãè çì³ñò ñï³ðíèõ ïðàâîâ³äíîñèí, ïðàâîâó ïîçèö³þ â³äïîâ³äà÷à òà îáñòàâèíè, ÿê³ âõîäÿòü äî ïðåäìåòó äîêàçóâàííÿ ïî äàí³é ñïðàâ³, ãîñïîäàðñüêèé ñóä ä³éøîâ âèñíîâêó ïðî íàÿâí³ñòü ïðàâîâèõ ï³äñòàâ äëÿ äîñë³äæåííÿ ïèòàííÿ, ÷è â³äîáðàæóâàëèñü â³äïîâ³äà÷åì ñï³ðí³ ãîñïîäàðñüê³ îïåðàö³¿ ó âëàñíîìó áóõãàëòåðñüêîìó òà ïîäàòêîâîìó îáë³êó. Ó çâÿçêó ç âèêëàäåíèì, ñóä äîõîäèòü âèñíîâêó ïðî îá´ðóíòîâàí³ñòü çàÿâëåíîãî ïîçèâà÷åì êëîïîòàííÿ òà ïðî íåîáõ³äí³ñòü âèòðåáóâàííÿ â³ä Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ïðèìîðñüêîìó ðàéîí³ ì. Îäåñè Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ â Îäåñüê³é îáëàñò³ ÿê ïîäàòêîâîãî îðãàíó, â ÿêîìó â³äïîâ³äà÷ ïåðåáóâàº íà îáë³êó, â³äîìîñòåé (ïîäàòêîâ³ íàêëàäí³ çàðåºñòðîâàí³ ÏÏ ²í Âàò â ºäèíîìó ðåºñòð³ ïîäàòêîâèõ íàêëàäíèõ) ùîäî ïîäàëüøî¿ ðåàë³çàö³¿ ÏÏ ²í Âàò îòðèìàíîãî çã³äíî äîãîâîðó êóï³âë³-ïðîäàæó òîâàðó ¹ 18/2015 â³ä 11.05.2015ð., ïðî ùî íèì ïîäàíî äî ïîäàòêîâî¿ ñëóæáè ïîäàòêîâ³ íàêëàäí³ ¹ 12 â³ä 13.05.2015ð., ¹ 14 â³ä 18.05.2015ð., ¹ 16 â³ä 18.05.2015ð., ¹ 18 â³ä 19.05.2015ð., ¹ 17 â³ä 18.05.2015ð., ¹ 15 â³ä 18.05.2015ð.</P>
<P class="ps6"><FONT class="fs54">Êåðóþ÷èñü ñò. ñò. 32, 38, 65, 86 ÃÏÊ Óêðà¿íè, ñóä, -</FONT></P>
<P class="ps6"><FONT class="fs48">Ó Õ Â À Ë È Â :</FONT></P>
<P class="ps0">1.          Âèòðåáóâàòè â³ä Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ïðèìîðñüêîìó ðàéîí³ ì. Îäåñè Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ â Îäåñüê³é îáëàñò³ â³äîìîñòåé (ïîäàòêîâ³ íàêëàäí³ çàðåºñòðîâàí³ ÏÏ ²í Âàò (êîä ªÄÐÏÎÓ 38848525) â ºäèíîìó ðåºñòð³ ïîäàòêîâèõ íàêëàäíèõ) ùîäî ïîäàëüøî¿ ðåàë³çàö³¿ ÏÏ ²í Âàò îòðèìàíîãî çã³äíî äîãîâîðó êóï³âë³-ïðîäàæó òîâàð³â ¹ 18/2015 â³ä 11.05.2015ð. ïðî ùî íèì ïîäàíî äî ïîäàòêîâî¿ ñëóæáè ïîäàòêîâ³ íàêëàäí³ ¹ 12 â³ä 13.05.2015ð., ¹ 14 â³ä 18.05.2015ð., ¹ 16 â³ä 18.05.2015ð., ¹ 18 â³ä 19.05.2015ð., ¹ 17 â³ä 18.05.2015ð., ¹ 15 â³ä 18.05.2015ð.</P>
<P class="ps0">2.          Âèòðåáóâàíó äàíîþ óõâàëîþ ³íôîðìàö³þ ñë³ä íàäàòè äî ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ <FONT class="fs51">ó ñòðîê äî 17.03.2016 ðîêó.</FONT> </P>
<P><FONT class="fs53">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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñ.Ï. Æåëºçíà </FONT></P>