<TITLE>922/5915/15</TITLE>
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<P class="ps1"><FONT class="fs58">          </FONT><FONT class="fs20"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps8"><FONT class="fs66">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps8"><FONT class="fs65">ÎÊÐÅÌÀ ÓÕÂÀËÀ</FONT></P>
<P class="ps9"><FONT class="fs80"> 22 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;</FONT><FONT class="fs103">Ñïðàâà ¹</FONT><FONT class="fs79"> 922/5915/15</FONT></P>
<P class="ps3"><FONT class="fs71">Êîëåã³ÿ ñóää³â ó ñêëàä³: ãîëîâóþ÷èé ñóääÿ Øåâåëü Î. Â., ñóääÿ Êðåñòüÿí³íîâ Î.Î. , ñóääÿ Ôîì³íà Â. Î.</FONT></P>
<P class="ps6"><FONT class="fs102">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 ïîçèâà÷à (</FONT><FONT class="fs78">âõ. ¹308 Õ/2)</FONT><FONT class="fs101"> íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 11.01.16 ó ñïðàâ³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 922/5915/15 </FONT></P>
<P class="ps6"><FONT class="fs70">çà ïîçîâîì</FONT><FONT class="fs100"> Äåðæàâíîãî ï³äïðèºìñòâà "Äèìåðñüêå ë³ñîâå ãîñïîäàðñòâî", &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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. Êàòþæàíêà Âèøãîðîäñüêîãî ðàéîíó Êè¿âñüêî¿ îáëàñò³,</FONT></P>
<P class="ps6"><FONT class="fs69">äî</FONT><FONT class="fs99"> Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÃÂ²Í-2009", ì. Õàðê³â,</FONT></P>
<P class="ps6"><FONT class="fs68">ïðî</FONT><FONT class="fs82"> ñòÿãíåííÿ êîøò³â</FONT><FONT class="fs98">,</FONT></P>
<P class="ps7"><FONT class="fs97"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs77">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps7"><FONT class="fs96">22.03.16 Õàðê³âñüêèì àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì ðîçãëÿíóòî àïåëÿö³éíó ñêàðãó ïîçèâà÷à íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 11.01.16 ó ñïðàâ³ ¹922/5915/15 òà çà ðåçóëüòàòàìè ðîçãëÿäó ïðèéíÿòî ïîñòàíîâó, ÿêîþ îñêàðæóâàíå ð³øåííÿ çàëèøåíî áåç çì³í, à àïåëÿö³éíó ñêàðãó áåç çàäîâîëåííÿ.</FONT></P>
<P class="ps7"><FONT class="fs95">Îö³íþþ÷è ìàòåð³àëè ñïðàâè, êîëåã³ÿ ñóää³â ä³éøëà âèñíîâêó ïðî íàÿâí³ñòü íåäîë³ê³â ó ãîñïîäàðñüê³é ä³ÿëüíîñò³ ïîçèâà÷à, ÄÏ "Äèìåðñüêå ë³ñîâå ãîñïîäàðñòâî".</FONT></P>
<P class="ps7"><FONT class="fs94">À ñàìå, íà ï³äòâåðäæåííÿ ïîçîâíèõ âèìîã ÄÏ "Äèìåðñüêå ë³ñîâå ãîñïîäàðñòâî" áóëî íàäàíî äî ñóäó ïåðøî¿ ³íñòàíö³¿ êîï³¿ ïåðâèííèõ äîêóìåíò³â, ÿê³ ìàþòü íåäîë³êè îôîðìëåííÿ: </FONT><FONT class="fs109">íà áàãàòüîõ òîâàðíî-òðàíñïîðòíèõ íàêëàäíèõ ï³äïèñ îäåðæóâà÷à âàíòàæó íå íàëåæèòü óïîâíîâàæåí³é îñîá³, â³äïóñê âàíòàæó çä³éñíþâàâñÿ ïîçèâà÷åì îñîá³, ÿêà ä³ÿëà â³ä ³ìåí³ â³äïîâ³äà÷à çà äîâ³ðåíîñòÿìè, ñòðîê ä³¿ ÿêèõ (10 äí³â ç ìîìåíòó âèäà÷³) çàê³í÷èâñÿ òîùî. </FONT></P>
<P class="ps7"><FONT class="fs108">Ó çâÿçêó ç öèì, ç ìåòîþ çÿñóâàííÿ îáñòàâèí ùîäî ôàêòó ³ îáñÿã³â ïîñòàâêè ñóäàìè ïåðøî¿ òà àïåëÿö³éíî¿ ³íñòàíö³¿ äîñë³äæóâàëèñÿ äîêóìåíòè ïîäàòêîâîãî îáë³êó ³ çâ³òíîñò³ ïîçèâà÷à òà ³íø³ äîäàòêîâ³ äîêàçè  ÷èì ³ñòîòíî óñêëàäíåíî ðîçãëÿä äàíî¿ ñïðàâè.</FONT></P>
<P class="ps2"><FONT class="fs107">Êîëåã³ÿ ñóää³â çàçíà÷àº, ùî </FONT><FONT class="fs93">ïðèéìàííÿ â³ä êîíòðàãåíòà ïåðâèííèõ äîêóìåíò³â, îôîðìëåíèõ ³ç íåäîë³êàìè, íå â³äïîâ³äàº çàñàäàì äîáðîñîâ³ñíîñò³ ³ ðîçóìíîñò³, âèçíà÷åíèì ï.6 ñò.3 ÖÊ Óêðà¿íè, à òàêîæ íå óçãîäæóºòüñÿ ç ïðèïèñàìè 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, ²íñòðóêö³¿ ïðî ïîðÿäîê ðåºñòðàö³¿ âèäàíèõ, ïîâåðíóòèõ ³ âèêîðèñòàíèõ äîâ³ðåíîñòåé íà îäåðæàííÿ ö³ííîñòåé, çàòâåðäæåíî¿ Íàêàçîì Ì³í³ñòåðñòâà ô³íàíñ³â Óêðà¿íè ¹99 â³ä 16.05.96 òîùî.</FONT></P>
<P class="ps11"><FONT class="fs92">Îêð³ì òîãî, ïîçèâà÷åì íå íàäàíî ñóäó ïåðøî¿ òà àïåëÿö³éíî¿ ³íñòàíö³¿ ï³äòâåðäæåíèõ â³äïîâ³äíèìè äîêàçàìè ïîÿñíåíü, ç ÿêèõ ïðè÷èí Äåðæàâíèì ï³äïðèºìñòâîì "Äèìåðñüêå ë³ñîâå ãîñïîäàðñòâî" ïðîòÿãîì á³ëüøå í³æ òðüîõ ðîê³â ç ìîìåíòó çä³éñíåííÿ îñòàííüî¿ ïîñòàâêè òîâàðó çà äîãîâîðîì (ó òîìó ÷èñë³  á³ëüøå ðîêó ï³ñëÿ ïîâåðíåííÿ â³ää³ëåííÿì çâÿçêó íàïðàâëåíî¿ â³äïîâ³äà÷åâ³ âèìîãè â³ä 24.07.14) íå âæèâàëîñÿ æîäíèõ çàõîä³â ñòîñîâíî ñòÿãíåííÿ çàáîðãîâàíîñò³ ç ÒÎÂ "ÃÂ²Í-2009"  ùî ïðèçâåëî äî ïðîïóùåííÿ âñòàíîâëåíîãî çàêîíîì ñòðîêó, ïðîòÿãîì ÿêîãî º ìîæëèâèì çâåðíåííÿ äî ñóäó ç â³äïîâ³äíèì ïîçîâîì, òà äî ïîçáàâëåííÿ äàíîãî äåðæàâíîãî ï³äïðèºìñòâà ìîæëèâîñò³ ïðèìóñîâî ñòÿãíóòè ç ÒÎÂ "ÃÂ²Í-2009" ñóìè çàáîðãîâàíîñò³ çà îòðèìàíèé òîâàð.</FONT></P>
<P class="ps11"><FONT class="fs91">Ïîçèâà÷åì òàêîæ íå íàâåäåíî â ñóä³ ïåðøî¿ òà àïåëÿö³éíî¿ ³íñòàíö³¿ æîäíèõ îáñòàâèí, ùî ìîãëè á áóòè âèçíàí³ ïîâàæíèìè ïðè÷èíàìè ïðîïóùåííÿ ïîçîâíî¿ äàâíîñò³ â ïîðÿäêó ÷.5 ñò.267 ÖÊ Óêðà¿íè.</FONT></P>
<P class="ps12"><FONT class="fs90">Íà äóìêó êîëåã³¿ ñóää³â, âèùåâêàçàí³ íåäîë³êè â ä³ÿëüíîñò³ ÄÏ "Äèìåðñüêå ë³ñîâå ãîñïîäàðñòâî" ïîòðåáóþòü óñóíåííÿ ç ìåòîþ çàïîá³ãàííÿ â ïîäàëüøîìó íåãàòèâíèì íàñë³äêàì äëÿ ãîñïîäàðñüêî¿ ä³ÿëüíîñò³ äàíîãî äåðæàâíîãî ï³äïðèºìñòâà.</FONT></P>
<P class="ps7"><FONT class="fs89">Îòæå ñóä àïåëÿö³éíî¿ ³íñòàíö³¿ ä³éøîâ âèñíîâêó, ùî â³äïîâ³äíå º ï³äñòàâîþ äëÿ âèíåñåííÿ îêðåìî¿ óõâàëè, ÿêîþ ÄÏ "Äèìåðñüêå ë³ñîâå ãîñïîäàðñòâî" ìàº áóòè ïîâ³äîìëåíî ïðî âêàçàí³ íåäîë³êè ç ìåòîþ âæèòòÿ íåîáõ³äíèõ çàõîä³â ùîäî ïðèâåäåííÿ ó â³äïîâ³äí³ñòü ä³ÿëüíîñò³ äàíîãî ñóáºêòà ãîñïîäàðþâàííÿ ç âèìîãàìè ÷èííîãî çàêîíîäàâñòâà.</FONT></P>
<P class="ps7"><FONT class="fs88">Êåðóþ÷èñü ñòàòòÿìè 86, 90 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó, -</FONT></P>
<P class="ps7"><FONT class="fs87"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs76">ÓÕÂÀËÈËÀ:</FONT></P>
<P class="ps7"><FONT class="fs86">Îêðåìó óõâàëó íàä³ñëàòè ÄÏ "Äèìåðñüêå ë³ñîâå ãîñïîäàðñòâî" </FONT><FONT class="fs106">äëÿ âæèòòÿ â³äïîâ³äíèõ çàõîä³â</FONT><FONT class="fs85"> ùîäî óñóíåííÿ âèùåçàçíà÷åíèõ íåäîë³ê³â.</FONT></P>
<P class="ps7"><FONT class="fs105">Ïðî âæèòòÿ âêàçàíèõ çàõîä³â ïîâ³äîìèòè Õàðê³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ì³ñÿ÷íèé ñòðîê.</FONT></P>
<P class="ps4"><FONT class="fs84">Ðîçÿñíèòè ÄÏ "Äèìåðñüêå ë³ñîâå ãîñïîäàðñòâî", 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 class="ps0"><FONT class="fs75">Ãîëîâóþ÷èé ñóääÿ                    Øåâåëü Î. Â.</FONT></P>
<P class="ps10"><FONT class="fs74">Ñóääÿ          Êðåñòüÿí³íîâ Î.Î.</FONT></P>
<P><FONT class="fs73">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;Ôîì³íà Â. Î. </FONT></P>