<TITLE>910/5457/16</TITLE>
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<TR><TD width="100 %" class="tds1"><P class="ps15"><FONT class="fs195"> &nbsp;</FONT><FONT class="fs193"><IMG src="herb.gif" height=70 width=52></FONT></P><BR>
<P class="ps7"><FONT class="fs130">Ð²ØÅÍÍß</FONT></P>
<P class="ps7"><FONT class="fs129">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
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<TR><TD width="50 %" class="tds6"><P class="ps16">01.09.2016</P></TD><TD width="50 %" class="tds6"><P class="ps14"><FONT class="fs128">Ñïðàâà ¹910/5457/16</FONT></P></TD></TR>
<P class="ps1"><FONT class="fs127">Çà ïîçîâîì </FONT>Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «ÒÅÕÍÎÕ²ÌÐÅÀÃÅÍÒ»</P>
<P class="ps1"><FONT class="fs126">äî </FONT>Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè</P>
<P class="ps12"><FONT class="fs125">ïðî</FONT> ñòÿãíåííÿ ìàòåð³àëüíî¿ øêîäè ó ðîçì³ð³ 12&nbsp; 447,14 ãðí.</P>
<P class="ps5"><FONT class="fs124">Ñóääÿ Äåìèäîâ Â.Î.</FONT></P>
<P class="ps3"><FONT class="fs123">Ïðåäñòàâíèêè ñòîð³í:</FONT></P>
<P class="ps3"><FONT class="fs122">â³ä ïîçèâà÷à</FONT> - íå çÿâèâñÿ;</P>
<P class="ps3"><FONT class="fs121">â³ä â³äïîâ³äà÷à</FONT> - íå çÿâèâñÿ;</P>
<P class="ps7"><FONT class="fs120">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps3">Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «ÒÅÕÍÎÕ²ÌÐÅÀÃÅÍÒ» çâåðíóëîñü äî ãîñïîäàðñüêîãî ñóäó ì. Êèºâà ç ïîçîâîì äî Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ïðî ñòÿãíåííÿ ìàòåð³àëüíî¿ øêîäè ó ðîçì³ð³ 12&nbsp; 447,14 ãðí.</P>
<P class="ps3">Ïîçîâí³ âèìîãè îá´ðóíòîâàí³ òèì, ùî âíàñë³äîê ïðèéíÿòòÿ Çàïîð³çüêîþ ìèòíèöåþ ïðîòèïðàâíîãî ð³øåííÿ ³ òðèâàëèì íåâèêîíàííÿì ñóäîâîãî ð³øåííÿ, ïîçèâà÷ ç 03.07.2013 ïî 20.11.2015 áóâ ïîçáàâëåíèé âëàñíèõ ãðîøîâèõ êîøò³â òà íå ìàâ ìîæëèâîñò³ íèìè ðîçïîðÿäæàòèñÿ, ó çâÿçêó ³ç ÷èì íèì íàðàõîâàíî òà çàÿâëåíî äî ñòÿãíåííÿ ³íôëÿö³éí³ âòðàòè ó ðîçì³ð³ 12&nbsp; 447,14 ãðí.</P>
<P class="ps3">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà â³ä 28.03.2016 ïîçîâíó çàÿâó òà äîäàí³ äî íå¿ äîêóìåíòè ïîâåðíóòî çàÿâíèêó áåç ðîçãëÿäó.</P>
<P class="ps3">Ïîñòàíîâîþ Êè¿âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 25.05.2016 óõâàëó ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà â³ä 28.03.2016 ñêàñîâàíî, à ìàòåð³àëè ñïðàâè ¹910/5457/16 ïåðåäàíî íà ðîçãëÿä äî ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà.</P>
<P class="ps3">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà â³ä 29.07.2016 ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ ¹910/5457/16, ðîçãëÿä ñïðàâè ïðèçíà÷åíî íà 16.08.2016.</P>
<P class="ps3">26.08.2016 ïîçèâà÷åì ÷åðåç çàãàëüíèé â³ää³ë ä³ëîâîäñòâà ñóäó ïîäàíî äîäàòêîâ³ äîêàçè ïî ñïðàâ³.</P>
<P class="ps3">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó ì. Êèºâà â³ä 16.08.2016 ó çâÿçêó ³ç íåçÿâëåííÿì â ñóäîâå çàñ³äàííÿ ïðåäñòàâíèê³â ñòîð³í, à òàêîæ íåîáõ³äí³ñòþ âèòðåáóâàííÿ äîêàç³â ïî ñïðàâ³, ðîçãëÿä ñïðàâè â³äêëàäåíî íà 01.09.2016.</P>
<P class="ps3">Ïðåäñòàâíèêè ñòîð³í â ñóäîâå çàñ³äàííÿ 01.09.2016 íå ç'ÿâèëèñÿ, ïðè÷èíè íåÿâêè ñóäó íå ïîâ³äîìèëè, ïðî ÷àñ òà ì³ñöå ðîçãëÿäó ñïðàâè áóëè íàëåæíèì ÷èíîì ïîâ³äîìëåí³.</P>
<P class="ps3">Ïðè öüîìó, â³äïîâ³äíî äî ï. 3.9 ïîñòàíîâè ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ¹18 â³ä 26.12.2011 ð. «Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóäàìè ïåðøî¿ ³íñòàíö³¿» ðîçïî÷èíàþ÷è ñóäîâèé ðîçãëÿä, ñóääÿ ìàº âñòàíîâèòè, ÷è ïîâ³äîìëåí³ ïðî ÷àñ ³ ì³ñöå öüîãî ðîçãëÿäó îñîáè, ÿê³ áåðóòü ó÷àñòü ó ñïðàâ³, àëå íå ç'ÿâèëèñÿ ó çàñ³äàííÿ. </P>
<P class="ps3">Îñîáè, ÿê³ áåðóòü ó÷àñòü ó ñïðàâ³, ââàæàþòüñÿ ïîâ³äîìëåíèìè ïðî ÷àñ ³ ì³ñöå ðîçãëÿäó ñóäîì ñïðàâè ó ðàç³ âèêîíàííÿ îñòàíí³ì âèìîã ÷àñòèíè ïåðøî¿ ñòàòò³ 64 òà ñòàòò³ 87 ÃÏÊ.</P>
<P class="ps3">Çà çì³ñòîì ö³º¿ íîðìè, çîêðåìà, â ðàç³ ÿêùî óõâàëó ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ áóëî íàä³ñëàíî çà íàëåæíîþ àäðåñîþ (òîáòî ïîâ³äîìëåíîþ ñóäó ñòîðîíîþ, à â ðàç³ íåíàäàííÿ ñóäó â³äïîâ³äíî¿ ³íôîðìàö³¿ - àäðåñîþ, çàçíà÷åíîþ â ªäèíîìó äåðæàâíîìó ðåºñòð³ þðèäè÷íèõ îñ³á òà ô³çè÷íèõ îñ³á - ï³äïðèºìö³â), ³ íå ïîâåðíóòî ï³äïðèºìñòâîì çâ'ÿçêó àáî ïîâåðíóòî ç ïîñèëàííÿì íà â³äñóòí³ñòü (âèáóòòÿ) àäðåñàòà, â³äìîâó â³ä îäåðæàííÿ, çàê³í÷åííÿ ñòðîêó çáåð³ãàííÿ ïîøòîâîãî â³äïðàâëåííÿ òîùî, òî ââàæàºòüñÿ, ùî àäðåñàò ïîâ³äîìëåíèé ïðî ÷àñ ³ ì³ñöå ðîçãëÿäó ñïðàâè ñóäîì.</P>
<P class="ps3">Ó âèïàäêó íåç'ÿâëåííÿ â çàñ³äàííÿ ãîñïîäàðñüêîãî ñóäó ïðåäñòàâíèê³â îáîõ ñòîð³í àáî îäí³º¿ ç íèõ ñïðàâà ìîæå áóòè ðîçãëÿíóòà áåç ¿õ ó÷àñò³, ÿêùî íåÿâêà òàêèõ ïðåäñòàâíèê³â íå ïåðåøêîäæàº âèð³øåííþ ñïîðó.</P>
<P class="ps3">Ç óðàõóâàííÿì ôàêòè÷íèõ îáñòàâèí ñïðàâè, ñóä ââàæàº çà ìîæëèâèì ðîçãëÿíóòè ñïðàâó çà íàÿâíèìè ìàòåð³àëàìè ó äàíîìó ñóäîâîìó çàñ³äàíí³ ç óðàõóâàííÿì ïîëîæåííÿ ñò. 75 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</P>
<P class="ps3">Â ñóäîâîìó çàñ³äàíí³ 01.09.2016 îãîëîøåíî âñòóïíó òà ðåçîëþòèâíó ÷àñòèíè ð³øåííÿ.</P>
<P class="ps3"><FONT class="fs134">Ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè, íàäàí³ äîêàçè, ñóä âñòàíîâèâ òàê³ ôàêòè÷í³ îáñòàâèíè</FONT>.</P>
<P class="ps3">Íà âèêîíàííÿ óìîâ êîíòðàêòó, ó ëèïí³ 2013 ðîêó, ô³ðìà «Yixing-Union Biochemical Co.,Ltd.» ïîñòàâèëà íà ÒÎÂ «Òåõíîõ³ìðåàãåíò» ëèìîííî¿ êèñëîòè ìîíîã³äðàò çà ö³íîþ çã³äíî óìîâ êîíòðàêòó òà äîäàòêó ¹5 äî íüîãî. </P>
<P class="ps3">Ïðè ìèòíîìó îôîðìëåí³ çàçíà÷åíîãî òîâàðó, 03.07.2013 äî Çàïîð³çüêî¿ ìèòíèö³ Òîâàðèñòâîì áóëà ïîäàíà ÂÌÄ ¹112050000/2013/017187 äëÿ ìèòíîãî îôîðìëåííÿ âàíòàæó ó ðåæèì³ ³ìïîðò. Ìèòíà âàðò³ñòü òîâàðó áóëà âèçíà÷åíà äåêëàðàíòîì â³äïîâ³äíî äî ö³íè óãîäè. Íà ï³äòâåðäæåííÿ çàçíà÷åíî¿ ó äåêëàðàö³¿ ìèòíî¿ âàðòîñò³ òîâàðó ïîçèâà÷åì áóëî òàêîæ íàäàíî ìèòíîìó îðãàíó äîêóìåíòè, ïåðåë³ê ÿêèõ íàâåäåíèé ó ìèòí³é äåêëàðàö³¿.</P>
<P class="ps3">Òîãî æ äíÿ Çàïîð³çüêîþ ìèòíèöåþ äåêëàðàíòó áóëî íàäàíî ïîâ³äîìëåííÿ ïðî òå, ùî çã³äíî âèìîã ñò. 53 ÌÊ Óêðà¿íè, ìèòíèé îðãàí ä³éøîâ âèñíîâêó, ùî äîêóìåíòè, ÿê³ íàäàí³ äî ìèòíîãî îôîðìëåííÿ òîâàðó íå ì³ñòÿòü âñ³õ äàíèõ â³äïîâ³äíî äî îáðàíîãî äåêëàðàíòîì ìåòîä âèçíà÷åííÿ ìèòíî¿ âàðòîñò³ òà ì³ñòÿòü ðÿä ðîçá³æíîñòåé</P>
<P class="ps3">Íå ïîãîäæóþ÷èñü ç ä³ÿìè ìèòíîãî îðãàíó òà ïðèéíÿòèìè íèì ð³øåííÿìè, ïîçèâà÷ çâåðíóâñÿ äî ñóäó. </P>
<P class="ps3">Ïîñòàíîâîþ Çàïîð³çüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 13.11.2013 ïî ñïðàâ³ ¹808/8068/13 âèçíàíî ïðîòèïðàâíèì òà ñêàñîâàíî ð³øåííÿ Çàïîð³çüêî¿ ìèòíèö³ Ì³íäîõîä³â ïðî êîðåãóâàííÿ ìèòíî¿ âàðòîñò³ òîâàð³â â³ä 04 ëèïíÿ 2013 ðîêó ¹ 112050000/2013/000551/2.</P>
<P class="ps3">Ïîñòàíîâîþ Çàïîð³çüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 30.10.2014 ïî ñïðàâ³ ¹808/5736/14 çîáîâÿçàíî Çàïîð³çüêó ìèòíèöþ Ì³íäîõîä³â íàäàòè âèñíîâîê äî Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè â Çàïîð³çüê³é îáëàñò³ ïðî ïîâåðíåííÿ ÒÎÂ «Òåõíîõ³ìðåàãåíò» íàäì³ðíî ñïëà÷åíî¿ ñóìè ïîäàòêó íà äîäàíó âàðò³ñòü òà ìèòà ó ðîçì³ð³ 15&nbsp; 623,83 ãðí., øëÿõîì ¿¿ çàðàõóâàííÿ íà äåïîçèòíèé ðàõóíîê ÒÎÂ «Òåõíîõ³ìðåàãåíò».</P>
<P class="ps3">Îá´ðóíòîâóþ÷è ïîçîâí³ âèìîãè, ïîçèâà÷ ïîñèëàºòüñÿ íà òå, ùî ñóäîâå ð³øåííÿ Çàïîð³çüêîþ ìèòíèöåþ Ì³íäîõîä³â ÿê â äîáðîâ³ëüíîìó ïîðÿäêó, òàê ³ â ïðèìóñîâîìó ïîðÿäêó âèêîíàíî íå áóëî ³ ëèøå 13.11.2015 Çàïîð³çüêà ìèòíèöÿ âèêîíàëà âèìîãè äåðæàâíîãî âèêîíàâöÿ ³ âèäàëà âèñíîâêè ïðî ïîâåðíåííÿ ïîçèâà÷ó íàäì³ðó ñïëà÷åíèõ ñóì.</P>
<P class="ps3">Çâàæàþ÷è íà âèùåâèêëàäåíå ïîçèâà÷ çâåðíóâñÿ äî ñóäó òà çàçíà÷àâ, ùî âíàñë³äîê ïðèéíÿòòÿ Çàïîð³çüêîþ ìèòíèöåþ ïðîòèïðàâíîãî ð³øåííÿ ³ òðèâàëèì íåâèêîíàííÿì ñóäîâîãî ð³øåííÿ, â³í ç 03.07.2013 ïî 20.11.2015 áóâ ïîçáàâëåíèé âëàñíèõ ãðîøîâèõ êîøò³â òà íå ìàâ ìîæëèâîñò³ íèìè ðîçïîðÿäæàòèñÿ, ó çâÿçêó ³ç ÷èì íèì íàðàõîâàíî òà çàÿâëåíî äî ñòÿãíåííÿ ³íôëÿö³éí³ âòðàòè ó ðîçì³ð³ 12&nbsp; 447,14 ãðí.</P>
<P class="ps3"><FONT class="fs133">Äîñë³äèâøè îáñòàâèíè ñïðàâè, íàäàí³ ìàòåð³àëè, îö³íèâøè íàäàí³ äîêàçè ó ¿õ ñóêóïíîñò³, ñóä ä³éøîâ âèñíîâêó ïðî íåîá´ðóíòîâàí³ñòü ïîçîâíèõ âèìîã òà íåîáõ³äí³ñòü â³äìîâè ó çàäîâîëåíí³ ïîçîâó ç</FONT><FONT class="fs115"> </FONT><FONT class="fs132">òàêèõ ï³äñòàâ</FONT>. </P>
<P class="ps3">Ó â³äïîâ³äíîñò³ ç ïðèïèñàìè ñò. ñò. 33, 34 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè êîæíà ñòîðîíà ïîâèííà äîâåñòè ò³ îáñòàâèíè, íà ÿê³ âîíà ïîñèëàºòüñÿ ÿê íà ï³äñòàâó ñâî¿õ âèìîã òà çàïåðå÷åíü; äîêàçè ïîäàþòüñÿ ñòîðîíàìè òà ³íøèìè ó÷àñíèêàìè ñóäîâîãî ïðîöåñó. </P>
<P class="ps3">Çã³äíî ñò. 4-3 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóäî÷èíñòâî ó ãîñïîäàðñüêèõ ñóäàõ çä³éñíþºòüñÿ íà çàñàäàõ çìàãàëüíîñò³. Ñòîðîíè òà ³íø³ îñîáè, ÿê³ áåðóòü ó÷àñòü ó ñïðàâ³, îá´ðóíòîâóþòü ñâî¿ âèìîãè ³ çàïåðå÷åííÿ ïîäàíèìè ñóäó äîêàçàìè.</P>
<P class="ps3">Íà ï³äñòàâ³ ñò. 43 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ãîñïîäàðñüêèé ñóä îö³íþº äîêàçè çà ñâî¿ì âíóòð³øí³ì ïåðåêîíàííÿì, ùî ´ðóíòóºòüñÿ íà âñåá³÷íîìó, ïîâíîìó ³ îá'ºêòèâíîìó ðîçãëÿä³ â ñóäîâîìó ïðîöåñ³ âñ³õ îáñòàâèí ñïðàâè â ¿õ ñóêóïíîñò³, êåðóþ÷èñü çàêîíîì. </P>
<P class="ps3">Â³äïîâ³äíî äî ñòàòò³ 301 Ìèòíîãî êîäåêñó Óêðà¿íè ïîâåðíåííÿ ïîìèëêîâî òà/àáî íàäì³ðó ñïëà÷åíèõ ñóì ìèòíèõ ïëàòåæ³â çä³éñíþºòüñÿ â³äïîâ³äíî äî Áþäæåòíîãî òà Ïîäàòêîâîãî êîäåêñ³â Óêðà¿íè. Ó ðàç³ âèÿâëåííÿ ôàêòó ïîìèëêîâî¿ òà/àáî íàäì³ðíî¿ ñïëàòè ìèòíèõ ïëàòåæ³â ìèòíèé îðãàí íå ï³çí³øå îäíîãî ì³ñÿöÿ ç äíÿ âèÿâëåííÿ òàêîãî ôàêòó çîáîâ'ÿçàíèé ïîâ³äîìèòè ïëàòíèêà ïîäàòê³â ïðî ñóìè íàäì³ðó ñïëà÷åíèõ ìèòíèõ ïëàòåæ³â. Ïîìèëêîâî òà/àáî íàäì³ðó çàðàõîâàí³ äî äåðæàâíîãî áþäæåòó ñóìè ìèòíèõ ïëàòåæ³â ïîâåðòàþòüñÿ ç äåðæàâíîãî áþäæåòó â ïîðÿäêó, âèçíà÷åíîìó öåíòðàëüíèì îðãàíîì âèêîíàâ÷î¿ âëàäè, ùî çàáåçïå÷óº ôîðìóâàííÿ òà ðåàë³çóº äåðæàâíó ïîë³òèêó ó ñôåð³ ô³íàíñ³â.</P>
<P class="ps3">Ïðîöåäóðó ïîâåðíåííÿ ïëàòíèêàì ïîäàòê³â êîøò³â, íàäì³ðíî ñïëà÷åíèõ äî áþäæåòó, êîíòðîëü çà ñïðàâëÿííÿì ÿêèõ çä³éñíþºòüñÿ ìèòíèìè îðãàíàìè, âèçíà÷åíî Ïîðÿäêîì ïîâåðíåííÿ ïëàòíèêàì ïîäàòê³â êîøò³â, ùî îáë³êîâóþòüñÿ íà â³äïîâ³äíèõ ðàõóíêàõ ìèòíîãî îðãàíó ÿê ïåðåäîïëàòà, ³ ìèòíèõ òà ³íøèõ ïëàòåæ³â, ïîìèëêîâî òà/àáî íàäì³ðíî ñïëà÷åíèõ äî áþäæåòó, êîíòðîëü çà ñïðàâëÿííÿì ÿêèõ çä³éñíþºòüñÿ ìèòíèìè îðãàíàìè, çàòâåðäæåíèì íàêàçîì Äåðæàâíî¿ ìèòíî¿ ñëóæáè Óêðà¿íè â³ä 20.07.2007 ¹ 618.</P>
<P class="ps3">Çã³äíî ï. 6 Ðîçä³ëó III Ïîðÿäêó ¹ 618 êåð³âíèê (çàñòóïíèê êåð³âíèêà) ìèòíîãî îðãàíó íà ï³äñòàâ³ ðåçóëüòàò³â ïåðåâ³ðêè (ó ðàç³ ¿¿ ïðîâåäåííÿ) ï³äïèñóº Âèñíîâîê ïðî ïîâåðíåííÿ, Ðåºñòð âèñíîâê³â ïðî ïîâåðíåííÿ òà ñóïðîâ³äíèé ëèñò, àäðåñîâàíèé îðãàíó Äåðæàâíîãî êàçíà÷åéñòâà Óêðà¿íè. Ïàêåò äîêóìåíò³â íà ïîâåðíåííÿ êîøò³â ïåðåäàºòüñÿ äî Çàãàëüíîãî â³ää³ëó äëÿ ðåºñòðàö³¿ òà â³äïðàâêè äî îðãàíó Äåðæàâíîãî êàçíà÷åéñòâà Óêðà¿íè. Â³äïîâ³äíî äî ï.7 Ðîçä³ëó III Ïîðÿäêó ¹ 618 âèñíîâîê ïðî ïîâåðíåííÿ ïëàòíèêàì ïîäàòê³â ïîìèëêîâî òà/àáî íàäì³ðíî ñïëà÷åíèõ ìèòíèõ òà ³íøèõ ïëàòåæ³â ïîâèíåí áóòè ïðèéíÿòèé ìèòíèì îðãàíîì íå ï³çí³øå í³æ çà ï'ÿòü ðîáî÷èõ äí³â äî çàê³í÷åííÿ 20-äåííîãî ñòðîêó ç äíÿ ïîäàííÿ ïëàòíèêàìè ïîäàòê³â çàÿâè.</P>
<P class="ps3">Àíàë³ç íîðì ñòàòåé 8 òà 55 Ìèòíîãî êîäåêñó Óêðà¿íè äàº ï³äñòàâè ââàæàòè, ùî ò³ëüêè îðãàí äîõîä³â ³ çáîð³â âïîâíîâàæåíèé âèð³øóâàòè ïèòàííÿ çàñòîñóâàííÿ ìåòîäó ìèòíî¿ âàðòîñò³ òîâàð³â, à îòæå é ïèòàííÿ âèçíàííÿ çàÿâëåíî¿ ìèòíî¿ âàðòîñò³ ÷è ¿¿ íåâèçíàííÿ.</P>
<P class="ps3">Çàçíà÷åíèì ïîðÿäêîì ¹ 618 ïåðåäáà÷åíî, ùî ó âèïàäêó íàäì³ðó ñïëà÷åíèõ ïîäàòê³â ïëàòíèê ïîäàòê³â çâåðòàºòüñÿ äî îðãàíó äîõîä³â ³ çáîð³â ç â³äïîâ³äíîþ çàÿâîþ ïðî ïîâåðíåííÿ íàäì³ðó ñïëà÷åíèõ êîøò³â äî äåðæàâíîãî áþäæåòó.</P>
<P class="ps3">Â³äïîâ³äíî äî ï.1 ðîçä³ëó III Ïîðÿäêó ïîâåðíåííÿ ïëàòíèêàì ïîäàòê³â êîøò³â, ùî îáë³êîâóþòüñÿ íà â³äïîâ³äíèõ ðàõóíêàõ ìèòíîãî îðãàíó ÿê ïåðåäîïëàòà, ³ ìèòíèõ òà ³íøèõ ïëàòåæ³â, ïîìèëêîâî òà/àáî íàäì³ðíî ñïëà÷åíèõ äî áþäæåòó, êîíòðîëü çà ñïðàâëÿííÿì ÿêèõ çä³éñíþºòüñÿ ìèòíèìè îðãàíàìè, ÿêèé çàòâåðäæåíèé íàêàçîì Äåðæìèòñëóæáè Óêðà¿íè â³ä 20.07.2007 ¹ 618, îêð³ì ³íøèõ âèìîã ñòîñîâíî ïîâåðíåííÿ ç áþäæåòó ìèòíèõ ïëàòåæ³â, ïåðåäáà÷åíî, ùî äî çàÿâè íà ïîâåðíåííÿ äîäàþòüñÿ äîêóìåíòè, ùî ï³äòâåðäæóþòü ñóìó ïîìèëêîâî òà/àáî íàäì³ðíî ñïëà÷åíèõ ìèòíèõ òà ³íøèõ ïëàòåæ³â.</P>
<P class="ps3">Â³äïîâ³äíî äî ï. 8 ðîçä³ëó III Ïîðÿäêó ¹ 618 ñóìè ìèòíèõ òà ³íøèõ ïëàòåæ³â, ïåðåðàõîâàí³ ìèòíèìè îðãàíàìè íà ðàõóíêè ç îáë³êó äîõîä³â, â³äêðèò³ â òåðèòîð³àëüíèõ îðãàíàõ Äåðæàâíîãî êàçíà÷åéñòâà, ÿê³ ï³äëÿãàþòü ïîâåðíåííþ çà ð³øåííÿì ñóäó, ïîâåðòàþòüñÿ ó ïîðÿäêó, âèçíà÷åíîìó Äåðæàâíîþ ìèòíîþ ñëóæáîþ Óêðà¿íè òà Äåðæàâíèì êàçíà÷åéñòâîì Óêðà¿íè.</P>
<P class="ps3">ßê çàçíà÷àëîñÿ âèùå, ïîñòàíîâîþ Çàïîð³çüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 13.11.2013 ïî ñïðàâ³ ¹808/8068/13 âèçíàíî ïðîòèïðàâíèì òà ñêàñîâàíî ð³øåííÿ Çàïîð³çüêî¿ ìèòíèö³ Ì³íäîõîä³â ïðî êîðåãóâàííÿ ìèòíî¿ âàðòîñò³ òîâàð³â â³ä 04 ëèïíÿ 2013 ðîêó ¹112050000/2013/000551/2.</P>
<P class="ps3">Ïîñòàíîâîþ Çàïîð³çüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 30.10.2014 ïî ñïðàâ³ ¹808/5736/14 çîáîâÿçàíî Çàïîð³çüêó ìèòíèöþ Ì³íäîõîä³â íàäàòè âèñíîâîê äî Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè â Çàïîð³çüê³é îáëàñò³ ïðî ïîâåðíåííÿ ÒÎÂ «Òåõíîõ³ìðåàãåíò» íàäì³ðíî ñïëà÷åíî¿ ñóìè ïîäàòêó íà äîäàíó âàðò³ñòü òà ìèòà ó ðîçì³ð³ 15&nbsp; 623,83 ãðí., øëÿõîì ¿¿ çàðàõóâàííÿ íà äåïîçèòíèé ðàõóíîê ÒÎÂ «Òåõíîõ³ìðåàãåíò».</P>
<P class="ps3">Â³äïîâ³äíî äî ñò. 35 ÃÏÊ Óêðà¿íè îáñòàâèíè, âñòàíîâëåí³ ð³øåííÿì ñóäó ó ãîñïîäàðñüê³é, öèâ³ëüí³é àáî àäì³í³ñòðàòèâí³é ñïðàâ³, 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 îáñòàâèíè.</P>
<P class="ps3">Â³äïîâ³äíî äî ñò. 1166 ÖÊ Óêðà¿íè ìàéíîâà øêîäà, çàâäàíà íåïðàâîì³ðíèìè ð³øåííÿìè, ä³ÿìè ÷è áåçä³ÿëüí³ñòþ îñîáèñòèì íåìàéíîâèì ïðàâàì ô³çè÷íî¿ àáî þðèäè÷íî¿ îñîáè, à òàêîæ øêîäà, çàâäàíà ìàéíó ô³çè÷íî¿ àáî þðèäè÷íî¿ îñîáè, â³äøêîäîâóºòüñÿ â ïîâíîìó îáñÿç³ îñîáîþ, ÿêà ¿¿ çàâäàëà. Îñîáà, ÿêà çàâäàëà øêîäè, çâ³ëüíÿºòüñÿ â³ä ¿¿ â³äøêîäóâàííÿ, ÿêùî âîíà äîâåäå, ùî øêîäè çàâäàíî íå ç ¿¿ âèíè.</P>
<P class="ps3">Ç ëèñòà Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè âáà÷àºòüñÿ, ùî âèñíîâêè ïðî ïîâåðíåííÿ êîøò³â â³ä 13.11.2015 ¹¹ 74, 75 òà 76 íà çàãàëüíó ñóìó 15&nbsp; 623,05 ãðí. íàïðàâëåí³ Çàïîð³çüêîþ ìèòíèöåþ ÄÔÑ äî Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Çàïîð³çüê³é îáëàñò³ ëèñòîì â³ä 13.11.2015 ¹1318/11/08-70-25-03.</P>
<P class="ps3">Â ðåçóëüòàò³ çä³éñíåíèõ çàõîä³â, íàäì³ðíî ñïëà÷åí³ ìèòí³ ïëàòåæ³ ó ñóì³ 15&nbsp; 623,05 ãðí. ïîâåðíóòî íà äåïîçèòíèé ðàõóíîê 3734 Çàïîð³çüêî¿ ìèòíèö³ ÄÔÑ äëÿ ïîäàëüøèõ ðîçðàõóíê³â ÒÎÂ «Òåõíîõ³ìðåàãåíò» ÿê ïåðåäîïëàòà: çà ï/ä 74 â³ä 20.11.2015 íà ñóìó 1&nbsp; 766,45 ãðí. çã³äíî âèñíîâêó â³ä 13.11.2015 ¹74; çà ï/ä â³ä 20.11.2015 íà ñóìó 7&nbsp; 133,21 ãðí. çã³äíî âèñíîâêó â³ä 13.11.2015 ¹75; íà ï/ä â³ä 20.11.2015 íà ñóìó 6&nbsp; 723,39 ãðí. çã³äíî âèñíîâêó â³ä 13.11.2015 ¹76.</P>
<P class="ps3">Òàêèì ÷èíîì Äåðæàâíîþ êàçíà÷åéñüêîþ ñëóæáîþ Óêðà¿íè ïîâåðíóòî íà àäðåñó ïîçèâà÷à 15&nbsp; 623,05 ãðí. â³äðàçó ï³ñëÿ îòðèìàííÿ ëèñòà Çàïîð³çüêî¿ ìèòíèö³ ÄÔÑ â³ä 13.11.2015 ¹1318/11/08-70-25-03 ³ç âèñíîâêàìè ïðî ïîâåðíåííÿ êîøò³â, ó çâÿçêó ³ç ÷èì âèíà Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó çàòðèìö³ ïëàòåæó â³äñóòíÿ.</P>
<P class="ps3">Çâàæàþ÷è íà âèùåâèêëàäåíå òà âðàõîâóþ÷è, ùî ç ìîìåíòó îòðèìàííÿ ëèñòà Çàïîð³çüêî¿ ìèòíèö³ ÄÔÑ â³ä 13.11.2015 ¹1318/11/08-70-25-03 ³ç âèñíîâêàìè ïðî ïîâåðíåííÿ êîøò³â Äåðæàâíà êàçíà÷åéñüêà ñëóæáà Óêðà¿íè â³äðàçó ïîâåðíóëà ïîçèâà÷ó êîøòè ó ðîçì³ð³ 15&nbsp; 623,05 ãðí., ñóä ä³éøîâ âèñíîâêó ïðî â³äìîâó â çàäîâîëåíí³ ïîçîâó, ç ïîêëàäåííÿì ñóäîâèõ âèòðàò â ïîðÿäêó ñò. 49 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè íà ïîçèâà÷à.</P>
<P class="ps3">Êåðóþ÷èñü ñò. ñò. 33, 34, 43, 44, 49, 82, 84, 85 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä </P>
<P class="ps0"><FONT class="fs119">ÂÈÐ²ØÈÂ:</FONT></P>
<P class="ps4">Ó çàäîâîëåíí³ ïîçîâó â³äìîâèòè ó ïîâíîìó îáñÿç³.</P>
<P class="ps3">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.</P>
<P class="ps2"><FONT class="fs118">Ïîâíèé òåêñò ð³øåííÿ ï³äïèñàíî 06.09.2016.</FONT></P>
<P class="ps3"><FONT class="fs117">Ñóääÿ                                                                                          Â.Î. Äåìèäîâ</FONT></P>