<TITLE>908/826/16</TITLE>
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<P class="ps14"><FONT class="fs219"> &nbsp;íîìåð ïðîâàäæåííÿ ñïðàâè &nbsp;34/24/16</FONT></P>
<P class="ps7"><FONT class="fs225"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs221"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps7"><FONT class="fs120">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÇÀÏÎÐ²ÇÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps7"><FONT class="fs112">Ð²ØÅÍÍß</FONT></P>
<P class="ps7"><FONT class="fs119">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
<P class="ps7"><FONT class="fs122"> &nbsp;</FONT></P>
<P><FONT class="fs118"> 01.07.2016 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ <FONT class="fs117">&nbsp;908/826/16</FONT></P>
<P class="ps5"><FONT class="fs215">Ãîñïîäàðñüêèé ñóä Çàïîð³çüêî¿ îáëàñò³ ó ñêëàä³ ñóää³ Íàóìåíêà À.Î., ïðè ñåêðåòàðåâ³ Êóðî÷ê³í³é Î.Î.</FONT></P>
<P class="ps4"><FONT class="fs214">Ïðåäñòàâíèêè ñòîð³í â ñóäîâå çàñ³äàííÿ íå çÿâèëèñü.</FONT></P>
<P class="ps4"><FONT class="fs213">Ðîçãëÿíóâ â ñóäîâîìó çàñ³äàíí³ ìàòåð³àëè ñïðàâè ¹ 908/826/16,</FONT></P>
<P class="ps4"><FONT class="fs209">ïðî ñòÿãíåííÿ ñóìè.</FONT></P>
<P class="ps11"><FONT class="fs208"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñóòí³ñòü ñïîðó:</FONT></P>
<P class="ps4"><FONT class="fs206">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 31.03.2016 ð. ïîçîâíà çàÿâà ïðèéíÿòà äî ðîçãëÿäó, ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ ¹ 908/826/16, ïðèñâîºíî íîìåð ïðîâàäæåííÿ 34/24/16, ñïðàâó äî ðîçãëÿäó â çàñ³äàíí³ ãîñïîäàðñüêîãî ñóäó ïðèçíà÷åíî íà 18.04.2016 ð.</FONT></P>
<P class="ps4"><FONT class="fs205">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 18.04.2016 ð. íà ï³äñòàâ³ ñò. 77 ÃÏÊ Óêðà¿íè ðîçãëÿä ñïðàâè â³äêëàäåíî íà 04.05.16 ð. </FONT></P>
<P class="ps4"><FONT class="fs204">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 04.05.2016 ð. íà ï³äñòàâ³ ñò. 24 ÃÏÊ Óêðà¿íè çàëó÷åíî äî ó÷àñò³ ó ñïðàâ³ â³äïîâ³äà÷à 2, ðîçãëÿä ñïðàâè ¹ 908/826/16 ðîçïî÷àòî çàíîâî, ïðèçíà÷åíî ÷åðãîâå çàñ³äàííÿ íà 23.05.2016 ð., â ÿêîìó îãîëîøåíî ïåðåðâó äî 13.06.16 ð.</FONT></P>
<P class="ps4"><FONT class="fs203">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 13.06.2016 ð. íà ï³äñòàâ³ ñò. 77 ÃÏÊ Óêðà¿íè ðîçãëÿä ñïðàâè â³äêëàäåíî íà 01.07.16 ð. </FONT></P>
<P class="ps4"><FONT class="fs201">Ïðåäñòàâíèê ïîçèâà÷à â ñóäîâîìó çàñ³äàíí³ ï³äòðèìóâàâ ñâî¿ ïîçîâí³ âèìîãè, ïðîñèâ ñóä ïîçîâ çàäîâîëüíèòè ó ïîâíîìó îáñÿç³.</FONT></P>
<P class="ps4"><FONT class="fs200">Óïðàâë³ííÿì äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Çàâîäñüêîìó ðàéîí³ ì. Çàïîð³ææÿ, â³äïîâ³äà÷åì 1 ïî ñïðàâ³, ÷åðåç Â³ää³ë äîêóìåíòàëüíîãî çàáåçïå÷åííÿ ãîñïîäàðñüêîãî ñóäó 08.04.16 ð., íà ï³äñòàâ³ ñò. 24 ÃÏÊ Óêðà¿íè ïîäàíî êëîïîòàííÿ ïðî çàì³íó ñòîðîíè, â³äïîâ³äíî äî ÿêîãî â³äïîâ³äà÷ ïðîñèòü ñóä çä³éñíèòè çàì³íó â³äïîâ³äà÷à - Óïðàâë³ííÿ äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Çàâîäñüêîìó ðàéîí³ ì. Çàïîð³ææÿ íà Äåðæàâíó êàçíà÷åéñüêó ñëóæáó Óêðà¿íè, â çâÿçêó ç òèì, ùî äî ïîâíîâàæåíü Óïðàâë³ííÿ äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Çàâîäñüêîìó ðàéîí³ ì. Çàïîð³ææÿ íå âõîäèòü â³äøêîäóâàííÿ ìàòåð³àëüíî¿ øêîäè, çàâäàíî¿ ïðîòèïðàâíîþ áåçä³ÿëüí³ñòþ îðãàíó äåðæàâíî¿ âëàäè, îñê³ëüêè ó òåðèòîð³àëüíèõ îðãàíàõ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ðàõóíêè ùîäî â³äøêîäóâàííÿ øêîäè íå â³äêðèâàþòüñÿ òà â³äïîâ³äíî âèäàòêè íà çàçíà÷åí³ âèùå ö³ë³ íå ïåðåäáà÷åíî. Â îá´ðóíòóâàííÿ çàçíà÷åíîãî âèùå êëîïîòàííÿ, â³äïîâ³äà÷ çàçíà÷àº, ùî çã³äíî ç ïîëîæåííÿìè Áþäæåòíîãî êîäåêñó Óêðà¿íè ïðè âèêîíàíí³ äåðæàâíîãî áþäæåòó ³ ì³ñöåâèõ áþäæåò³â çàñòîñîâóºòüñÿ êàçíà÷åéñüêå îáñëóãîâóâàííÿ áþäæåòíèõ êîøò³â. Â³äïîâ³äà÷ âêàçóº íà òå, ùî Äåðæàâíà êàçíà÷åéñüêà ñëóæáà Óêðà¿íè çàáåçïå÷óº êàçíà÷åéñüêå îáñëóãîâóâàííÿ áþäæåòíèõ êîøò³â íà îñíîâ³ âåäåííÿ ºäèíîãî êàçíà÷åéñüêîãî ðàõóíêó. Êàçíà÷åéñüêå îáñëóãîâóâàííÿ áþäæåòíèõ êîøò³â ïåðåäáà÷àº ðîçðàõóíêîâî-êàñîâå îáñëóãîâóâàííÿ ðîçïîðÿäíèê³â ³ îäåðæóâà÷³â áþäæåòíèõ êîøò³â, êîíòðîëü çà çä³éñíåííÿì áþäæåòíèõ ïîâíîâàæåíü ïðè çàðàõóâàíí³ íàäõîäæåíü áþäæåòó, âçÿòò³ áþäæåòíèõ çîáîâ'ÿçàíü ðîçïîðÿäíèêàìè áþäæåòíèõ êîøò³â òà çä³éñíåíí³ ïëàòåæ³â çà öèìè çîáîâ'ÿçàííÿìè, âåäåííÿ áóõãàëòåðñüêîãî îáë³êó ³ ñêëàäàííÿ çâ³òíîñò³ ïðî âèêîíàííÿ áþäæåò³â, çä³éñíåííÿ ³íøèõ îïåðàö³é ç áþäæåòíèìè êîøòàìè. </FONT></P>
<P class="ps4"><FONT class="fs199">Â³äïîâ³äíî äî ï. 35 Ïîðÿäêó âèêîíàííÿ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â äåðæàâíîãî òà ì³ñöåâèõ áþäæåò³â àáî áîðæíèê³â, çàòâåðäæåíîãî ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè ¹ 845 â³ä 03.08.2011 ð., âèçíà÷åíî, ùî êàçíà÷åéñòâî çä³éñíþº áåçñï³ðíå ñïèñàííÿ êîøò³â äåðæàâíîãî áþäæåòó äëÿ â³äøêîäóâàííÿ (êîìïåíñàö³¿), çîêðåìà, øêîäè, çàïîä³ÿíî¿ ô³çè÷íèì òà þðèäè÷íèì îñîáàì âíàñë³äîê íåçàêîííî ïðèéíÿòèõ ð³øåíü, ä³é ÷è áåçä³ÿëüíîñò³ îðãàí³â äåðæàâíî¿ âëàäè, ¿õ ïîñàäîâèõ ÷è ñëóæáîâèõ îñ³á ï³ä ÷àñ çä³éñíåííÿ íèìè ñâî¿õ ïîâíîâàæåíü.</FONT></P>
<P class="ps4"><FONT class="fs198">Çã³äíî ç ï. 36 Ïîðÿäêó âèêîíàííÿ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â äåðæàâíîãî òà ì³ñöåâèõ áþäæåò³â àáî áîðæíèê³â, çàòâåðäæåíîãî ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè ¹ 845 â³ä 03.08.2011 ð., ïåðåäáà÷åíî, ùî ó ðàç³ çä³éñíåííÿ áåçñï³ðíîãî ñïèñàííÿ êîøò³â äåðæàâíîãî áþäæåòó çã³äíî ç ïóíêòîì 35 öüîãî Ïîðÿäêó ñòÿãóâà÷³ ïîäàþòü äîêóìåíòè, çàçíà÷åí³ ó ïóíêò³ 6 öüîãî Ïîðÿäêó, </FONT><FONT class="fs138">äî îðãàíó Êàçíà÷åéñòâà çà ì³ñöåçíàõîäæåííÿì îðãàíó äåðæàâíî¿ âëàäè, âíàñë³äîê íåçàêîííî ïðèéíÿòèõ ð³øåíü, ä³é ÷è áåçä³ÿëüíîñò³ ÿêîãî çàïîä³ÿíî øêîäó.</FONT></P>
<P class="ps4"><FONT class="fs197">Òàêèì ÷èíîì, ç âèùåâèêëàäåíîãî âáà÷àºòüñÿ, ùî ç ìåòîþ âèêîíàííÿ ð³øåííÿ ñóäó ñòÿãóâà÷ ïîâèíåí çâåðíóòèñÿ äî îðãàíó Êàçíà÷åéñòâà çà ì³ñöåçíàõîäæåííÿì îðãàíó äåðæàâíî¿ âëàäè, âíàñë³äîê íåçàêîííî ïðèéíÿòèõ ð³øåíü, ä³é ÷è áåçä³ÿëüíîñò³ ÿêîãî çàïîä³ÿíî øêîäó.</FONT></P>
<P class="ps4"><FONT class="fs196">Ç îãëÿäó íà âèùåâèêëàäåíå, ñóä ä³éøîâ âèñíîâêó ïðî â³äìîâó â çàäîâîëåíí³ êëîïîòàííÿ â³äïîâ³äà÷à ïðî çàì³íó â³äïîâ³äà÷à - Óïðàâë³ííÿ äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Çàâîäñüêîìó ðàéîí³ ì. Çàïîð³ææÿ íà Äåðæàâíó êàçíà÷åéñüêó ñëóæáó Óêðà¿íè, ùî â³äîáðàæåíî â óõâàë³ ñóäó â³ä 04.05.16 ð.</FONT></P>
<P class="ps4"><FONT class="fs195">Òàêîæ êëîïîòàííÿì â³ä 15.04.16ð. â³äïîâ³äà÷ 1 ïðîñèâ ðîçãëóíèòè ñïðàâó áåç éîãî ó÷àñò³.</FONT></P>
<P class="ps4"><FONT class="fs192">Ïðåäñòàâíèê â³äïîâ³äà÷à 2 â ïîïåðåäí³õ ñóäîâèõ çàñ³äàííÿõ çàïåðå÷èëà ïðîòè çàäîâîëåííÿ ïîçîâíèõ âèìîã.</FONT></P>
<P class="ps4"><FONT class="fs191">Çà êëîïîòàííÿì ïðåäñòàâíèê³â ñòîð³í, ðîçãëÿä ñïðàâè çä³éñíþâàâñÿ áåç çàñòîñóâàííÿ çàñîá³â ô³êñàö³¿ ñóäîâîãî ïðîöåñó.</FONT></P>
<P class="ps4"><FONT class="fs190">Ó â³äïîâ³äíîñò³ äî ñò. 85 ÃÏÊ Óêðà¿íè â ñóäîâîìó çàñ³äàíí³ áóëî îãîëîøåíî âñòóïíó òà ðåçîëþòèâíó ÷àñòèíè ð³øåííÿ.</FONT></P>
<P class="ps4"><FONT class="fs189">Ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè òà âèñëóõàâøè ïîÿñíåííÿ ïðåäñòàâíèê³â ñòîð³í, ñóä </FONT></P>
<P class="ps7"><FONT class="fs188">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps4"><FONT class="fs187">Ð³øåííÿì ïðî çàñòîñóâàííÿ øòðàôíèõ ñàíêö³é òà íàðàõóâàííÿ ïåí³ çà íåñïëàòó (íåïåðàðàõóâàííÿ) àáî íåñâîº÷àñíó ñïëàòó (íåñâîº÷àñíå ïåðåðàõóâàííÿ) ºäèíîãî âíåñêó ¹ 137 â³ä 06.05.2011 ðîêó Óïðàâë³ííÿì Ïåíñ³éíîãî ôîíäó Óêðà¿íè â Ëåí³íñüêîìó ðàéîí³ ì. Çàïîð³ææÿ íà ï³äñòàâ³ ïóíêòó 2 ÷àñòèíè 11 ñòàòò³ 25 Çàêîíó Óêðà¿íè "Ïðî çá³ð òà îáë³ê ºäèíîãî âíåñêó íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ" çà íåñïëàòó (íåïåðàõóâàííÿ) àáî íåñâîº÷àñíó ñïëàòó (íåñâîº÷àñíå ïåðåðàõóâàííÿ) ºäèíîãî âíåñêó íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ âèð³øèâ(ëà) çàñòîñîâàíî äî ÒÎÂ «Òåõåíåðãîõ³ì» øòðàô ó ðîçì³ð³: 9815,56 ãðí, òà íàðàõóâàíî ïåíþ ó ðîçì³ð³: 2050,65 ãðí. çà ïåð³îä: ç 21.02.2011 ðîêó </FONT><FONT class="fs137">äî</FONT><FONT class="fs186"> 21.03.2011 ðîêó.</FONT></P>
<P class="ps4"><FONT class="fs185">Ïîñòàíîâîþ Çàïîð³çüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 13.12.11 ð. ó ñïðàâ³ ¹ 2à-0870/9030/11 â çàäîâîëåíí³ ïîçîâó ÒÎÂ «Òåõåíåðãîõ³ì» äî Óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â Ëåí³íñüêîìó ðàéîí³ ì. Çàïîð³ææÿ ïðî ñêàñóâàííÿ âêàçàíîãî âèùå ð³øåííÿ â³äìîâëåíî. Ïîñòàíîâà Çàïîð³çüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 13.12.11 ð. ó ñïðàâ³ ¹ 2à-0870/9030/11 íàáðàëà çàêîííî¿ ñèëè çã³äíî óõâàëè Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 07.11.13 ð. òà óõâàëè Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè â³ä 12.02.14 ð.</FONT></P>
<P class="ps4"><FONT class="fs184">Ïðîàíàë³çóâàâøè ôàêòè÷í³ îáñòàâèíè ñïðàâè, îö³íèâøè ïðåäñòàâëåí³ äîêàçè, çàñëóõàâøè ïðåäñòàâíèê³â ñòîð³í, ñóä ââàæàº, ùî ïîçîâ ï³äëÿãàº ÷àñòêîâîìó çàäîâîëåííþ âèõîäÿ÷è ç íàñòóïíîãî.</FONT></P>
<P class="ps4"><FONT class="fs183">Ñòàòòÿìè 1173-1174 ÖÊ Óêðà¿íè ïåðåäáà÷åíî, ùî øêîäà, çàâäàíà ô³çè÷í³é àáî þðèäè÷í³é îñîá³ íåçàêîííèìè ð³øåííÿìè, ä³ºþ ÷è áåçä³ÿëüí³ñòþ îðãàíó äåðæàâíî¿ âëàäè, îðãàíó âëàäè Àâòîíîìíî¿ Ðåñïóáë³êè Êðèì àáî îðãàíó ì³ñöåâîãî ñàìîâðÿäóâàííÿ ïðè çä³éñíåíí³ íèìè ñâî¿õ ïîâíîâàæåíü, â³äøêîäîâóºòüñÿ äåðæàâîþ, Àâòîíîìíîþ Ðåñïóáë³êîþ Êðèì àáî îðãàíîì ì³ñöåâîãî ñàìîâðÿäóâàííÿ </FONT><FONT class="fs136">íåçàëåæíî â³ä âèíè öèõ îðãàí³â</FONT><FONT class="fs182">. Øêîäà, çàâäàíà ô³çè÷í³é àáî þðèäè÷í³é îñîá³ íåçàêîííèìè ð³øåííÿìè, ä³ÿìè ÷è áåçä³ÿëüí³ñòþ ïîñàäîâî¿ àáî ñëóæáîâî¿ îñîáè îðãàíó äåðæàâíî¿ âëàäè, îðãàíó âëàäè Àâòîíîìíî¿ Ðåñïóáë³êè Êðèì àáî îðãàíó ì³ñöåâîãî ñàìîâðÿäóâàííÿ ïðè çä³éñíåíí³ íåþ ñâî¿õ ïîâíîâàæåíü, â³äøêîäîâóºòüñÿ äåðæàâîþ, Àâòîíîìíîþ Ðåñïóáë³êîþ Êðèì àáî îðãàíîì ì³ñöåâîãî ñàìîâðÿäóâàííÿ íåçàëåæíî â³ä âèíè ö³º¿ îñîáè.</FONT></P>
<P class="ps4"><FONT class="fs181">Ó äåë³êòíèõ ïðàâîâ³äíîñèíàõ ñàìå íà ïîçèâà÷à ïîêëàäàºòüñÿ îáîâ'ÿçîê äîâåñòè íàÿâí³ñòü øêîäè, ïðîòèïðàâí³ñòü (íåçàêîíí³ñòü) ïîâåä³íêè çàïîä³þâà÷à øêîäè òà ïðè÷èííèé çâ'ÿçîê òàêî¿ ïîâåä³íêè ³ç çàïîä³ÿíîþ øêîäîþ. </FONT></P>
<P class="ps4"><FONT class="fs180">Â ñï³ðíèõ ïðàâîâ³äíîñèíàõ íàÿâí³ñòü øêîäè ï³äòâåðäæóºòüñÿ Ð³øåííÿì ïðî çàñòîñóâàííÿ øòðàôíèõ ñàíêö³é òà íàðàõóâàííÿ ïåí³ çà íåñïëàòó (íåïåðàðàõóâàííÿ) àáî íåñâîº÷àñíó ñïëàòó (íåñâîº÷àñíå ïåðåðàõóâàííÿ) ºäèíîãî âíåñêó ¹ 137 â³ä 06.05.2011 ðîêó ó ðîçì³ð³: 9815,56 ãðí, øòðàôó òà 2050,65 ãðí. ïåí³ çà ïåð³îä: ç 21.02.2011 ðîêó </FONT><FONT class="fs135">äî</FONT><FONT class="fs179"> 21.03.2011 ðîêó.</FONT></P>
<P class="ps3"><FONT class="fs178">Ñòîñîâíî ïðîòèïðàâíîñò³ ïîâåä³íêè â³äïîâ³äàëüíî¿ îñîáè ñë³ä çàçíà÷èòè íàñòóïíå.</FONT></P>
<P class="ps4"><FONT class="fs177">Â³äïîâ³äíî äî ÷. 3 ñò. 35 ÃÏÊ Óêðà¿íè îáñòàâèíè, âñòàíîâëåí³ ð³øåííÿì ñóäó ó ãîñïîäàðñüê³é, öèâ³ëüí³é àáî àäì³í³ñòðàòèâí³é, ùî íàáðàëî çàêîííî¿ ñèëè, êð³ì âñòàíîâëåíèõ ð³øåííÿì òðåòåéñüêîãî ñóäó, íå äîêàçóþòüñÿ ïðè ðîçãëÿä³ ³íøèõ ñïðàâ, ó ÿêèõ áåðóòü ó÷àñòü ò³ ñàì³ îñîáè àáî îñîáà, ùîäî ÿêî¿ âñòàíîâëåíî ö³ ôàêòè.</FONT></P>
<P class="ps4"><FONT class="fs175">Çã³äíî ç ÷àñòèíàìè 5 òà 7 ñòàòò³ 9 Çàêîíó ñïëàòà ºäèíîãî âíåñêó çä³éñíþºòüñÿ âèêëþ÷íî ó íàö³îíàëüí³é âàëþò³ øëÿõîì âíåñåííÿ â³äïîâ³äíèõ ñóì ºäèíîãî âíåñêó íà ðàõóíêè òåðèòîð³àëüíèõ îðãàí³â Ïåíñ³éíîãî ôîíäó, â³äêðèò³ â îðãàíàõ Äåðæàâíîãî êàçíà÷åéñòâà Óêðà¿íè äëÿ éîãî çàðàõóâàííÿ. ªäèíèé âíåñîê ñïëà÷óºòüñÿ øëÿõîì ïåðåðàõóâàííÿ ïëàòíèêîì áåçãîò³âêîâèõ êîøò³â ç éîãî áàíê³âñüêîãî ðàõóíêà.</FONT></P>
<P class="ps4"><FONT class="fs174">Ïëàòíèêè ºäèíîãî âíåñêó çîáîâ'ÿçàí³ ñïëà÷óâàòè ºäèíèé âíåñîê, íàðàõîâàíèé çà â³äïîâ³äíèé áàçîâèé çâ³òíèé ïåð³îä, íå ï³çí³øå 20-ãî ÷èñëà ì³ñÿöÿ, ùî íàñòàº çà áàçîâèì çâ³òíèì ïåð³îäîì. Áàçîâèì çâ³òíèì ïåð³îäîì º êàëåíäàðíèé ì³ñÿöü (÷àñòèíà 8 ñòàòò³ 9 Çàêîíó). Çã³äíî ÷. 3 ñò. 25 Çàêîíó Óêðà¿íè «Ïðî çá³ð òà îáë³ê ºäèíîãî âíåñêó íà çàãàëüíîîáîâÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ» ñóìè íåäî¿ìêè ñòÿãóþòüñÿ ç íàðàõóâàííÿì ïåí³ òà çàñòîñóâàííÿì øòðàô³â. Â³äïîâ³äíî äî ïóíêòó 2 ÷àñòèíè 11 ñòàòò³ 25 Çàêîíó çà íåñïëàòó (íåïåðåðàõóâàííÿ) àáî íåñâîº÷àñíó ñïëàòó (íåñâîº÷àñíå ïåðåðàõóâàííÿ) ºäèíîãî âíåñêó íàêëàäàºòüñÿ øòðàô ó ðîçì³ð³ 10 â³äñîòê³â ñâîº÷àñíî íå ñïëà÷åíèõ ñóì. Çã³äíî ç ÷àñòèíàìè 10 òà 13 ñòàòò³ 25 Çàêîíó íà ñóìó íåäî¿ìêè íàðàõîâóºòüñÿ ïåíÿ ç ðîçðàõóíêó 0,1 â³äñîòêà ñóìè íåäîïëàòè çà êîæíèé äåíü ïðîñòðî÷åííÿ ïëàòåæó. Íàðàõóâàííÿ ïåí³, ïåðåäáà÷åíî¿ öèì Çàêîíîì, ïî÷èíàºòüñÿ ç ïåðøîãî êàëåíäàðíîãî äíÿ, ùî íàñòàº çà äíåì çàê³í÷åííÿ ñòðîêó âíåñåííÿ â³äïîâ³äíîãî ïëàòåæó, äî äíÿ éîãî ôàêòè÷íî¿ ñïëàòè (ïåðåðàõóâàííÿ) âêëþ÷íî. Â³äïîâ³äíî äî ïóíêòó 1 ÷àñòèíè 10 ñòàòò³ 9 Çàêîíó ó ðàç³ ïåðåðàõóâàííÿ ñóì ºäèíîãî âíåñêó ç ðàõóíêà ïëàòíèêà íà â³äïîâ³äí³ ðàõóíêè Ïåíñ³éíîãî ôîíäó äíåì ñïëàòè ºäèíîãî âíåñêó ââàæàºòüñÿ äåíü ñïèñàííÿ áàíêîì àáî Äåðæàâíèì êàçíà÷åéñòâîì Óêðà¿íè ñóìè ïëàòåæó ç ðàõóíêà ïëàòíèêà íåçàëåæíî â³ä ÷àñó ¿¿ çàðàõóâàííÿ íà ðàõóíîê Ïåíñ³éíîãî ôîíäó.</FONT></P>
<P class="ps4"><FONT class="fs172">Çã³äíî ïóíêòó 9 Ïîðÿäêó ïîìèëêîâî ñïëà÷åí³ ñóìè ºäèíîãî âíåñêó òà/àáî ô³íàíñîâèõ ñàíêö³é íà íåíàëåæíèé ðàõóíîê îðãàíó Ïåíñ³éíîãî ôîíäó, ïåðåðàõîâóþòüñÿ øëÿõîì îôîðìëåííÿ îðãàíîì Ïåíñ³éíîãî ôîíäó ðîçðàõóíêîâîãî äîêóìåíòà ïðî ïåðåðàõóâàííÿ êîøò³â íà â³äïîâ³äíèé ðàõóíîê îðãàíó Ïåíñ³éíîãî ôîíäó çà çàÿâîþ ïëàòíèêà </FONT><FONT class="fs134">íå ï³çí³øå íàñòóïíîãî ðîáî÷îãî äíÿ ç äíÿ íàäõîäæåííÿ òàêî¿ çàÿâè</FONT><FONT class="fs171">.</FONT></P>
<P class="ps4"><FONT class="fs169">Ïðîöåäóðó íàðàõóâàííÿ ³ ñïëàòè ºäèíîãî âíåñêó íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ ñòðàõóâàëüíèêàìè, âèçíà÷åíèìè&nbsp; &nbsp;Çàêîíîì Óêðà¿íè "Ïðî çá³ð òà îáë³ê ºäèíîãî âíåñêó íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ", íàðàõóâàííÿ ³ ñïëàòè ô³íàíñîâèõ ñàíêö³é îðãàíàìè Ïåíñ³éíîãî ôîíäó Óêðà¿íè, ñòÿãíåííÿ çàáîðãîâàíîñò³ ç³ ñïëàòè ñòðàõîâèõ êîøò³â çàêð³ïëåíî â çàòâåðäæåííÿ ²íñòðóêö³¿ ïðî ïîðÿäîê íàðàõóâàííÿ ³ ñïëàòè ºäèíîãî âíåñêó íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ, çàòâåðäæåíî¿&nbsp; &nbsp;</FONT><FONT class="fs217">ï</FONT><FONT class="fs168">îñòàíîâîþ ïðàâë³ííÿ&nbsp; &nbsp;Ïåíñ³éíîãî ôîíäó Óêðà¿íè â³ä 27.09.2010 ¹ 21-5</FONT><FONT class="fs133">.</FONT></P>
<P class="ps4"><FONT class="fs167">Çã³äíî ï.ï. 4.3.6 ï. 4.3 ²íñòðóêö³¿ íàðàõîâàí³ çà â³äïîâ³äíèé áàçîâèé çâ³òíèé ïåð³îä ñóìè ºäèíîãî âíåñêó ñïëà÷óþòüñÿ ïëàòíèêàìè </FONT><FONT class="fs132">íå ï³çí³øå 20 ÷èñëà ì³ñÿöÿ</FONT><FONT class="fs166">, ùî íàñòàº çà áàçîâèì çâ³òíèì ïåð³îäîì, íåçàëåæíî â³ä âèïëàòè çàðîá³òíî¿ ïëàòè òà ³íøèõ âèä³â âèïëàò, íà ñóìè ÿêèõ íàðàõîâóºòüñÿ ºäèíèé âíåñîê.</FONT></P>
<P class="ps4"><FONT class="fs165">Ó ðàç³ âèÿâëåííÿ ñâîº÷àñíî íå ñïëà÷åíèõ ñóì ñòðàõîâèõ âíåñê³â ïëàòíèêè ºäèíîãî âíåñêó çîáîâ'ÿçàí³ ñàìîñò³éíî îá÷èñëèòè ö³ âíåñêè ³ ñïëàòèòè ¿õ ç íàðàõóâàííÿì ïåí³ â ïîðÿäêó ³ ðîçì³ðàõ, âèçíà÷åíèõ ö³ºþ ñòàòòåþ.</FONT></P>
<P class="ps4"><FONT class="fs164">Çã³äíî äî ï. 7.1. ²íñòðóêö³¿ çà ïîðóøåííÿ íîðì çàêîíîäàâñòâà ïðî ºäèíèé âíåñîê íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ äî ïëàòíèê³â, íà ÿêèõ çã³äíî ç Çàêîíîì Óêðà¿íè «Ïðî çá³ð òà îáë³ê ºäèíîãî âíåñêó íà çàãàëüíîîáîâÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ» ïîêëàäåíî îáîâ'ÿçîê íàðàõîâóâàòè, îá÷èñëþâàòè òà ñïëà÷óâàòè ºäèíèé âíåñîê, çàñòîñîâóþòüñÿ ô³íàíñîâ³ ñàíêö³¿ (øòðàôè òà ïåíÿ) â³äïîâ³äíî äî Çàêîíó.</FONT></P>
<P class="ps4"><FONT class="fs163">Â³äïîâ³äíî äî ï.ï. 7.2.2. ï. 7.2. ²íñòðóêö³¿ çà íåñïëàòó (íåïåðåðàõóâàííÿ) àáî íåñâîº÷àñíó ñïëàòó (íåñâîº÷àñíå ïåðåðàõóâàííÿ) ºäèíîãî âíåñêó íàêëàäàºòüñÿ øòðàô ó ðîçì³ð³ 10 â³äñîòê³â ñâîº÷àñíî íå ñïëà÷åíèõ ñóì. Ïðè öüîìó ñêëàäàºòüñÿ ð³øåííÿ ïðî çàñòîñóâàííÿ øòðàôíèõ ñàíêö³é òà íàðàõóâàííÿ ïåí³ çà ôîðìîþ çã³äíî ç äîäàòêîì 10.</FONT></P>
<P class="ps4"><FONT class="fs162">Íà ñóìó íåäî¿ìêè íàðàõîâóºòüñÿ ïåíÿ ç ðîçðàõóíêó 0,1 â³äñîòêà ñóìè íåäîïëàòè çà êîæíèé äåíü ïðîñòðî÷åííÿ ïëàòåæó(÷. 10 ñò. 25 Çàêîíó).</FONT></P>
<P class="ps4"><FONT class="fs161">Íàðàõóâàííÿ ïåí³, ïåðåäáà÷åíî¿ Çàêîíîì Óêðà¿íè «Ïðî çá³ð òà îáë³ê ºäèíîãî âíåñêó íà çàãàëüíîîáîâÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ», ïî÷èíàºòüñÿ ç ïåðøîãî êàëåíäàðíîãî äíÿ, ùî íàñòàº çà äíåì çàê³í÷åííÿ ñòðîêó âíåñåííÿ â³äïîâ³äíîãî ïëàòåæó, äî äíÿ éîãî ôàêòè÷íî¿ ñïëàòè (ïåðåðàõóâàííÿ) âêëþ÷íî.</FONT></P>
<P class="ps3"><FONT class="fs160">Ñóäîì â äàí³é ñïðàâ³ âñòàíîâëåíî, ùî ëèñò â³ä ÒÎÂ »Òåõåíåðãîõ³ì» äî Óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â Çàâîäñüêîìó ðàéîí³ ì³ñòà Çàïîð³ææÿ íàä³éøîâ 16.03.2011 ðîêó, ùî ï³äòâåðäæóºòüñÿ âõ³äíèì øòàìïîì â³äïîâ³äà÷à 2 ¹ 1527/06-11.</FONT></P>
<P class="ps4"><FONT class="fs159">Âèõîäÿ÷è ç³ ñïåö³àëüíî¿ íîðìè ñàìå ï. 9 Ïîðÿäêó çàðàõóâàííÿ â ðàõóíîê ìàéáóòí³õ ïëàòåæ³â ºäèíîãî âíåñêó íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ àáî ïîâåðíåííÿ ïîìèëêîâî ñïëà÷åíèõ êîøò³â, ÿêèé áóâ ÷èííèì íà ìîìåíò âèíèêíåííÿ ñï³ðíèõ ïðàâîâ³äíîñèí, â³äïîâ³äà÷ 2 ìàâ ïåðåðàõóâàòè îòðèìàí³ ïîìèëêîâî íà íåíàëåæíèé ðàõóíîê îðãàíó Ïåíñ³éíîãî ôîíäó êîøòè íà â³äïîâ³äíèé ðàõóíîê îðãàíó Ïåíñ³éíîãî ôîíäó </FONT><FONT class="fs131">íå ï³çí³øå 17.03.2011 ðîêó</FONT><FONT class="fs158">. </FONT></P>
<P class="ps4"><FONT class="fs157">Òîáòî, â³äïîâ³äà÷åì 2 äîïóùåíî ïðîòèïðàâíó áåçä³ÿëüí³ñòü ùîäî ïåðåðàõóâàííÿ ïîìèëêîâî îòðèìàíèõ êîøò³â â ïåð³îä: ç 18.03.11 ð. ïî 20.03.11 ð.</FONT></P>
<P class="ps3"><FONT class="fs156">Ôàêò ïðîòèïðàâíî¿ áåçä³ÿëüíîñò³ â³äïîâ³äà÷à 2 çà ïåð³îä: ç 21.02.2011 ðîêó ïî 17.03.2011 ð. â³äñóòí³é, îñê³ëüêè â³äïîâ³äà÷ â öåé ïåð³îä íå áóâ ïîâ³äîìëåíèé ïðî ïåðåðàõóâàííÿ &nbsp;êîøò³â íà íåíàëåæíèé ðàõóíîê îðãàíó Ïåíñ³éíîãî ôîíäó.</FONT></P>
<P class="ps3"><FONT class="fs155">Â³äïîâ³äíî, ñòâåðäæóâàòè ïðî çàâäàííÿ øêîäè ïîçèâà÷åâ³ â öåé ïåð³îä íå ìîæíà.</FONT></P>
<P class="ps3"><FONT class="fs154">Ïðàâî íà çàñòîñóâàííÿ øòðàôó ó Ïåíñ³éíîãî ôîíäó âèíèêëî 21.02.11 ð. Ïåíþ íàðàõîâàíî òàêîæ ç 21.02.11 ð. Îòæå ïîçîâí³ âèìîãè ïðî ñòÿãíåííÿ øêîäè â ñóì³ øòðàôó (9815,56 ãðí.) òà ïåí³ çà ïåð³îä: ç 21.02.2011 ð. ïî 17.03.2011 ð. çàäîâîëåííþ íå ï³äëÿãàº.</FONT></P>
<P class="ps3"><FONT class="fs153">Ñòÿãíåííþ ç â³äïîâ³äà÷à 2 ï³äëÿãàº ñóìà øêîäè â ÷àñòèí³ ïåí³ çà ïåð³îä: ç 18.02.11 ð. ïî 20.03.11 ð. (3 äí³) íà ñóìó 219,17 ãðí.</FONT></P>
<P class="ps4"><FONT class="fs152">Ïðè÷èííèé çâ'ÿçîê ì³æ ïðîòèïðàâíîþ ïîâåä³íêîþ Óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â Çàâîäñüêîìó ðàéîí³ ì. Çàïîð³ææÿ ³ øêîäîþ çàâäàíîþ ïîçèâà÷ó ó ôîðì³ íàðàõîâàíî¿ ïåí³ îáóìîâëåíèé òèì, ùî ó âèïàäêó ñâîº÷àñíîãî ïåðåðàõóâàííÿ â³äïîâ³äà÷åì çà çâåðíåííÿì ïîçèâà÷à íà íåíàëåæíèé ðàõóíîê Ïåíñ³éíîãî ôîíäó ñóìè ºäèíîãî âíåñêó, ïîçèâà÷ó íå áóëî á íàðàõîâàíî ïåíþ çà äí³ òàêîãî ïðîñòðî÷åííÿ.</FONT></P>
<P class="ps4"><FONT class="fs151">Òàêèì ÷èíîì, ïîçîâ ï³äëÿãàº ÷àñòêîâîìó çàäîâîëåííþ â³äíîñíî â³äïîâ³äà÷à 2 íà ñóìó 219,17 ãðí.</FONT></P>
<P class="ps4"><FONT class="fs150">Â³äíîñíî â³äïîâ³äà÷à 1 â çàäîâîëåíí³ ïîçîâó ñë³ä â³äìîâèòè, îñê³ëüêè Óïðàâë³ííÿ äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Çàâîäñüêîìó ðàéîí³ ì. Çàïîð³ææÿ íå º îðãàíîì äåðæàâíî¿ âëàäè, âíàñë³äîê áåçä³ÿëüíîñò³ ÿêîãî áóëà çàâäàíà øêîäà ïîçèâà÷åâ³ â ðîçóì³íí³ ñò. 1173 ÖÊ Óêðà¿íè, à çã³äíî ç ï. 36 Ïîðÿäêó âèêîíàííÿ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â äåðæàâíîãî òà ì³ñöåâèõ áþäæåò³â àáî áîðæíèê³â, çàòâåðäæåíîãî ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè ¹ 845 â³ä 03.08.2011 ð., º îðãàíîì, äî ÿêîãî çâåðòàþòüñÿ ñòÿãóâà÷³ ó ðàç³ çä³éñíåííÿ áåçñï³ðíîãî ñïèñàííÿ êîøò³â äåðæàâíîãî áþäæåòó çã³äíî ç ïóíêòîì 35 öüîãî Ïîðÿäêó çà ì³ñöåçíàõîäæåííÿì îðãàíó äåðæàâíî¿ âëàäè, âíàñë³äîê íåçàêîííî ïðèéíÿòèõ ð³øåíü, ä³é ÷è áåçä³ÿëüíîñò³ ÿêîãî çàïîä³ÿíî øêîäó.</FONT></P>
<P class="ps4"><FONT class="fs149">Çã³äíî ï. 13. ÷. 2 Çàêîíó Óêðà¿íè «Ïðî ñóäîâèé çá³ð» â³ä 08.07.2011 ð. ¹ 3674-VI ñóäîâèé çá³ð íå ñïðàâëÿºòüñÿ çà ïîäàííÿ: ïîçîâíî¿ çàÿâè ïðî â³äøêîäóâàííÿ øêîäè, çàïîä³ÿíî¿ îñîá³ íåçàêîííèìè ð³øåííÿìè, ä³ÿìè ÷è áåçä³ÿëüí³ñòþ îðãàíó äåðæàâíî¿ âëàäè, îðãàíó âëàäè Àâòîíîìíî¿ Ðåñïóáë³êè Êðèì àáî îðãàíó ì³ñöåâîãî ñàìîâðÿäóâàííÿ, ¿õ ïîñàäîâîþ àáî ñëóæáîâîþ îñîáîþ, à òàê ñàìî íåçàêîííèìè ð³øåííÿìè, ä³ÿìè ÷è áåçä³ÿëüí³ñòþ îðãàí³â, ùî çä³éñíþþòü îïåðàòèâíî-ðîçøóêîâó ä³ÿëüí³ñòü, îðãàí³â äîñóäîâîãî ðîçñë³äóâàííÿ, ïðîêóðàòóðè àáî ñóäó.</FONT></P>
<P class="ps3"><FONT class="fs148">Êåðóþ÷èñü ñò. ñò. 44, 49, 82-85 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä </FONT></P>
<P class="ps8"><FONT class="fs147">ÂÈÐ²ØÈÂ:</FONT></P>
<P class="ps4"><FONT class="fs146">Ïîçîâ çàäîâîëüíèòè ÷àñòêîâî â³äíîñíî Óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â Çàâîäñüêîìó ðàéîí³ ì. Çàïîð³ææÿ.</FONT></P>
<P class="ps4"><FONT class="fs144">Â ³íø³é ÷àñòèí³ ïîçîâó â³äíîñíî Óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â Çàâîäñüêîìó ðàéîí³ ì. Çàïîð³ææÿ â³äìîâèòè.</FONT></P>
<P class="ps4"><FONT class="fs143">Â çàäîâîëåíí³ ïîçîâó â³äíîñíî Óïðàâë³ííÿ äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Çàâîäñüêîìó ðàéîí³ ì. Çàïîð³ææÿ â³äìîâèòè.</FONT></P>
<P class="ps4"><FONT class="fs142">Çã³äíî ñò. 85 ÃÏÊ Óêðà¿íè ð³øåííÿ ãîñïîäàðñüêîãî ñóäó íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ çàê³í÷åííÿ ñòðîêó ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè, ÿêùî àïåëÿö³éíó ñêàðãó íå áóëî ïîäàíî. Ó ðàç³ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè ð³øåííÿ, ÿêùî éîãî íå ñêàñîâàíî, íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ ðîçãëÿäó ñïðàâè àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì.</FONT></P>
<P class="ps4"><FONT class="fs141">Ïîâíå ð³øåííÿ ñêëàäåíî 05.07.2016 ð.</FONT></P>
<P class="ps3"><FONT class="fs140"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñóääÿ                                                                                À.Î. Íàóìåíêî</FONT><FONT class="fs127"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs116">&nbsp;&nbsp;</FONT></P>
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