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<TR><TD width="100 %" class="tds1"><P class="ps16"><FONT class="fs202"> &nbsp;</FONT><FONT class="fs200"><IMG src="herb.gif" height=70 width=52></FONT></P><BR>
<P class="ps11"><FONT class="fs115">Ð²ØÅÍÍß</FONT></P>
<P class="ps11"><FONT class="fs121">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="51 %" class="tds5"><P><FONT class="fs82">31.10.2016</FONT></P></TD><TD width="49 %" class="tds5"><P class="ps15"><FONT class="fs137">Ñïðàâà ¹916/1641/16</FONT></P></TD></TR>
<P><FONT class="fs136">Çà ïîçîâîì:</FONT><FONT class="fs196"> òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "²ÍÂÅÑÒÈÖ²ÉÍÎ-ÏÐÎÌÈÑËÎÂÀ ÃÐÓÏÀ "ÌÀÉÑÒÅÐ";</FONT></P>
<P><FONT class="fs135">äî â³äïîâ³äà÷à-1:</FONT><FONT class="fs195"> äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè;</FONT></P>
<P><FONT class="fs134">äî â³äïîâ³äà÷à-2:</FONT><FONT class="fs194"> Îäåñüêà ìèòíèöÿ ÄÔÑ;</FONT></P>
<P><FONT class="fs133">òðåòÿ îñîáà, ÿêà íå çàÿâëÿº ñàìîñò³éíèõ âèìîã íà ïðåäìåò ñïîðó íà ñòîðîí³ â³äïîâ³äà÷à: </FONT><FONT class="fs193">ãîëîâíå óïðàâë³ííÿ äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè â Îäåñüê³é îáëàñò³;</FONT><FONT class="fs132"> &nbsp;</FONT></P>
<P><FONT class="fs131">ïðî:</FONT><FONT class="fs192"> ñòÿãíåííÿ 27.076,59 ãðí. </FONT></P>
<P class="ps9"><FONT class="fs130">Ñóääÿ &nbsp;Áàëàö Ñ.Â. &nbsp;</FONT></P>
<P><FONT class="fs129">Ïðåäñòàâíèêè:</FONT></P>
<P><FONT class="fs128">ïîçèâà÷à: </FONT><FONT class="fs191">íå çÿâèëèñÿ;</FONT></P>
<P><FONT class="fs127">â³äïîâ³äà÷à-1: </FONT><FONT class="fs190">íå çÿâèëèñÿ;</FONT></P>
<P><FONT class="fs126">â³äïîâ³äà÷à-2:</FONT><FONT class="fs189"> íå çÿâèëèñÿ;</FONT></P>
<P><FONT class="fs125">òðåòüî¿ îñîáè:</FONT><FONT class="fs188"> íå çÿâèëèñÿ.</FONT></P>
<P class="ps10"><FONT class="fs120">Ñ Ó Ò Ü &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñ Ï Î Ð Ó:</FONT></P>
<P class="ps7"><FONT class="fs187">Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "²ÍÂÅÑÒÈÖ²ÉÍÎ-ÏÐÎÌÈÑËÎÂÀ ÃÐÓÏÀ "ÌÀÉÑÒÅÐ" çâåðíóëîñÿ äî ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ ³ç ïîçîâîì äî äåðæàâè, â îñîá³ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè â Îäåñüê³é îáëàñò³ òà Îäåñüêî¿ ìèòíèö³ ÄÔÑ ïðî ñòÿãíåííÿ 27.076,59 ãðí. </FONT></P>
<P class="ps3"><FONT class="fs186">Ïîçîâí³ âèìîãè ìîòèâîâàí³ íåíàëåæíèì âèêîíàííÿì ïðàö³âíèêàìè Îäåñüêî¿ ìèòíèö³ äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ñëóæáîâèõ îáîâÿçê³â ó âèãëÿä³ ïðèéíÿòòÿ íåçàêîííèõ ð³øåíü ïðî êîðèãóâàííÿ ìèòíî¿ âàðòîñò³ òîâàð³â, ùî ïðèçâåëî äî çàâäàííÿ ïîçèâà÷ó çáèòê³â ó âèãëÿä³ ³íôëÿö³éíèõ âòðàò â ðîçì³ð³ 27.076,59 ãðí., ÿê³ ïîçèâà÷ ïðîñèòü ñòÿãíóòè ç äåðæàâíîãî áþäæåòó ÷åðåç äåðæàâíó êàçíà÷åéñüêó ñëóæáó Óêðà¿íè.</FONT></P>
<P class="ps7"><FONT class="fs185">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 21.06.2016 ïîçîâíó çàÿâó ïðèéíÿòî äî ðîçãëÿäó òà ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ ¹ 916/1641/16. Ðîçãëÿä ñïðàâè ïðèçíà÷åíèé íà 12.07.2016.</FONT></P>
<P class="ps7"><FONT class="fs184">Óõâàëàìè ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 12.07.2016 ïðîâàäæåííÿ ó ñïðàâ³ ¹ 91/1641/16 â ÷àñòèí³ âèìîã ïîçèâà÷à äî äåðæàâè, â îñîá³ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè â Îäåñüê³é îáëàñò³ ïðèïèíåíî, çàëó÷åíî äî ó÷àñò³ ó ñïðàâ³ Ãîëîâíå óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè â Îäåñüê³é îáëàñò³, â ÿêîñò³ òðåòüî¿ îñîáè, ÿêà íå çàÿâëÿº ñàìîñò³éíèõ âèìîã íà ïðåäìåò ñïîðó íà ñòîðîí³ â³äïîâ³äà÷à, ðîçãëÿä ñïðàâè â³äêëàäåíî íà 26.07.2016.</FONT></P>
<P class="ps7"><FONT class="fs183">Óõâàëàìè ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 26.07.2016 çä³éñíåíî çàì³íó íåíàëåæíîãî â³äïîâ³äà÷à - Îäåñüêó ìèòíèöþ ÄÔÑ íà íàëåæíîãî - Äåðæàâíó êàçíà÷åéñüêó ñëóæáó Óêðà¿íè, ó çâÿçêó ç ÷èì ñïðàâó ¹ 916/1641/16 íàïðàâëåíî çà ï³äñóäí³ñòþ äî ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà. </FONT></P>
<P class="ps7"><FONT class="fs182">Â ðåçóëüòàò³ àâòîìàòè÷íîãî ðîçïîä³ëó ñïðàâó ¹ 916/1641/16 ïåðåäàíî íà ðîçãëÿä ñóää³ Áàëàö Ñ.Â.</FONT></P>
<P class="ps7"><FONT class="fs181">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà â³ä 11.08.2016 ñóääåþ Áàëàö Ñ.Â. ïðèéíÿòî ñïðàâó ¹ 916/1641/16 äî ñâîãî ïðîâàäæåííÿ. Ðîçãëÿä ïðèçíà÷åíî íà 05.09.2016.</FONT></P>
<P class="ps8"><FONT class="fs179">Ñóäîâå çàñ³äàííÿ, ïðèçíà÷åíå íà 10.10.2016 íå â³äáóëîñÿ ó çâÿçêó ç ïåðåáóâàííÿì ñóää³ Áàëàö Ñ.Â. íà ë³êàðíÿíîìó.</FONT></P>
<P class="ps7"><FONT class="fs178">Âðàõîâóþ÷è âèõ³ä ñóää³ Áàëàö Ñ.Â. ç ë³êàðíÿíîãî óõâàëîþ ãîñïîäàðñüêîãî ñóäó â³ä 13.10.2016 ñïðàâó ¹ 916/1641/16 ïðèçíà÷åíî äî ðîçãëÿäó íà 31.10.2016.</FONT></P>
<P class="ps7"><FONT class="fs177">Óõâàëè âèíåñåí³ ñóäîì ó äàí³é ñïðàâ³ íàäñèëàëèñÿ îñòàíí³ì ó÷àñíèêàì ïðîöåñó íà àäðåñè ¿õ ì³ñöåçíàõîäæåííÿ, ÿêà â³äïîâ³äàþòü â³äîìîñòÿì, âíåñåíèì äî ªäèíîãî äåðæàâíîãî ðåºñòðó þðèäè÷íèõ îñ³á òà ô³çè÷íèõ îñ³á-ï³äïðèºìö³â, â³äòàê, ó ðîçóì³íí³ ñò. 64 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ó÷àñíèêè ïðîöåñó ïîâ³äîìëåí³ ïðî äàòó, ÷àñ òà ì³ñöå ðîçãëÿäó ñïðàâè íàëåæíèì ÷èíîì. </FONT></P>
<P class="ps7"><FONT class="fs176">Â³äïîâ³äà÷-2 ñêîðèñòàâøèñü ñâî¿ì ïðàâîì, íàäàíèì ñò. 59 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, íàäàâ ñóäó â³äçèâ, ÿêèì ïîçîâ â³äõèëèâ ïîâí³ñòþ ç óðàõóâàííÿì â³äñóòíîñò³ âñ³õ åëåìåíò³â öèâ³ëüíî-ïðàâîâî¿ â³äïîâ³äàëüíîñò³. Êð³ì òîãî, çàçíà÷åíà ñóìà ïîçèâà÷åì ñóìà çáèòê³â íå º öèâ³ëüíèì çîáîâÿçàííÿì, à òîìó ï³äñòàâ äëÿ íàðàõóâàííÿ íà íå¿ çã³äíî ç ÷àñòèíîþ äðóãîþ ñòàòò³ 625 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè ³íäåêñó ³íôëÿö³¿ íåìàº.</FONT></P>
<P class="ps7"><FONT class="fs175">Òðåòÿ îñîáà, ÿêà íå çàÿâëÿº ñàìîñò³éíèõ âèìîã íà ïðåäìåò ñïîðó íà ñòîðîí³ â³äïîâ³äà÷à, ñêîðèñòàâøèñü ñâî¿ì ïðàâîì, íàäàíèì ñò. 59 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ïîäàëî äî ñóäó â³äçèâ, ÿêèì ïîçîâ â³äõèëèâ ïîâí³ñòþ ç óðàõóâàííÿì òîãî, ùî ãîëîâíèì óïðàâë³ííÿì äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè â Îäåñüê³é îáëàñò³ æîäíèõ ïðàâ òà çàêîííèõ ³íòåðåñ³â ïîçèâà÷à íå ïîðóøåíî. Êð³ì òîãî, ñïëàòà áîðãó ç óðàõóâàííÿì ³íäåêñó ³íôëÿö³¿ ïîøèðþºòüñÿ ëèøå íà âèïàäêè ïðîñòðî÷åííÿ ãðîøîâîãî çîáîâÿçàííÿ, à íå íà âèêîíàííÿ ñóäîâîãî ð³øåííÿ.</FONT></P>
<P class="ps5"><FONT class="fs174">Â ñóäîâîìó çàñ³äàíí³ 31.10.2016 ñóäîì îãîëîøåíî âñòóïíó òà ðåçîëþòèâíó ÷àñòèíè ð³øåííÿ.</FONT></P>
<P class="ps7"><FONT class="fs173">Äîñë³äèâøè íàÿâí³ äîêàçè ó ìàòåð³àëàõ ñïðàâè, ãîñïîäàðñüêèé ñóä ì³ñòà Êèºâà, </FONT></P>
<P class="ps10"><FONT class="fs119">Â Ñ Ò À Í Î Â È Â :</FONT></P>
<P class="ps7"><FONT class="fs172">Ó ñêëàä³ äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ïåðåáóâàº Îäåñüêà ìèòíèöÿ ÄÔÑ (ïðàâîíàñòóïíèê Ï³âäåííî¿ ìèòíèö³ Ì³íäîõîä³â), ÿêà º îðãàíîì äîõîä³â ³ çáîð³â çã³äíî Ïîëîæåííÿ ïðî Îäåñüêó ìèòíèöþ ÄÔÑ, çàòâåðäæåíîãî íàêàçîì ÄÔÑ Óêðà¿íè â³ä 28.08.2014 ¹ 81 (äàë³ - Ìèòíèöÿ).</FONT></P>
<P class="ps7"><FONT class="fs171">Ìèòíèöåþ â³äêîðèãîâàíà çàäåêëàðîâàíà òîâàðèñòâîì ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "²ÍÂÅÑÒÈÖ²ÉÍÎ-ÏÐÎÌÈÑËÎÂÀ ÃÐÓÏÀ "ÌÀÉÑÒÅÐ" (äàë³ - ïîçèâà÷) ìèòíà âàðò³ñòü òîâàð³â, òîìó ï³ä ÷àñ äåêëàðóâàííÿ ïîçèâà÷åì ñïëà÷åí³ ìèòí³ ïëàòåæ³ ç óðàõóâàííÿì ð³øåíü ïðî êîðèãóâàííÿ ìèòíî¿ âàðòîñò³ òîâàð³â.</FONT></P>
<P class="ps7"><FONT class="fs170">Îäíàê, âêàçàí³ ð³øåííÿ ïðî êîðèãóâàííÿ ìèòíî¿ âàðòîñò³ òîâàð³â â ïîäàëüøîìó áóëè ñêàñîâàí³ â ñóäîâîìó ïîðÿäêó, à ñàìå:</FONT></P>
<P class="ps7"><FONT class="fs169">- ïîñòàíîâîþ Îäåñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 19.02.2015 ó ñïðàâ³ ¹ 815/4735/14  âèçíàíî ïðîòèïðàâíèì òà ñêàñîâàíî ð³øåííÿ Ï³âäåííî¿ ìèòíèö³ Ì³íäîõîä³â ïðî êîðèãóâàííÿ ìèòíî¿ âàðòîñò³ òîâàð³â â³ä 01.08.2014 ¹ 500060001/2014/610166/2;</FONT></P>
<P class="ps7"><FONT class="fs168">- ïîñòàíîâîþ Îäåñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 01.07.2015 ó ñïðàâ³ ¹ 815/3382/15  âèçíàíî ïðîòèïðàâíîþ áåçä³ÿëüí³ñòü Ï³âäåííî¿ ìèòíèö³ Ì³íäîõîä³â ùîäî íåíàäàííÿ ó âèçíà÷åíèé çàêîíîì ñòðîê âèñíîâêó ïðî ïîâåðíåííÿ ïîçèâà÷ó íàäì³ðó ñïëà÷åíèõ ñóì ìèòíèõ ïëàòåæ³â â ðîçì³ð³ 59.801,65 ãðí. òà çîáîâÿçàíî Ï³âäåííó ìèòíèöþ Ì³íäîõîä³â àäàòè âèñíîâîê ïðî ïîâåðíåííÿ ïîçèâà÷ó íàäì³ðó ñïëà÷åíèõ äî áþäæåòó &nbsp;ìèòíèõ ïëàòåæ³â â ñóì³ 59.801,65 ãðí.</FONT></P>
<P class="ps7"><FONT class="fs166">- ïîñòàíîâîþ Îäåñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 26.09.2014 ó ñïðàâ³ ¹ 815/4626/14  âèçíàíî ïðîòèïðàâíîþ áåçä³ÿëüí³ñòü Ï³âäåííî¿ ìèòíèö³ Ì³íäîõîä³â ùîäî ïîâåðíåííÿ íàäì³ðó ñïëà÷åíîãî ïîçèâà÷åì äî áþäæåòó ìèòà â ñóì³ 17.437,50 ãðí.</FONT></P>
<P class="ps3"><FONT class="fs165">Ñï³ð ì³æ ñòîðîíàìè ñóäîâîãî ïðîöåñó âèíèê, íà äóìêó ïîçèâà÷à, âíàñë³äîê íåíàëåæíîãî âèêîíàííÿì ïðàö³âíèêàìè Îäåñüêî¿ ìèòíèö³ äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ñëóæáîâèõ îáîâÿçê³â ó âèãëÿä³ ïðèéíÿòòÿ íåçàêîííèõ ð³øåíü ïðî êîðèãóâàííÿ ìèòíî¿ âàðòîñò³ òîâàð³â, ùî ïðèçâåëî äî çàâäàííÿ ïîçèâà÷ó çáèòê³â ó âèãëÿä³ ³íôëÿö³éíèõ âòðàò â ðîçì³ð³ 27.076,59 ãðí., ÿê³ ïîçèâà÷ ïðîñèòü ñòÿãíóòè ç äåðæàâíîãî áþäæåòó ÷åðåç äåðæàâíó êàçíà÷åéñüêó ñëóæáó Óêðà¿íè.</FONT></P>
<P class="ps7"><FONT class="fs164">Çà ðåçóëüòàòàìè îö³íêè äîêàç³â, íàÿâíèõ â ìàòåð³àëàõ ñïðàâè, òà âèõîäÿ÷è ç âèêëàäåíèõ âèùå ôàêòè÷íèõ îáñòàâèí, ñóä ä³éøîâ âèñíîâêó, ùî ïîçîâ çàäîâîëåííþ íå ï³äëÿãàº, ç óðàõóâàííÿì òàêîãî.</FONT></P>
<P class="ps7"><FONT class="fs163">Ïðèïèñàìè ÷àñòèí 1, 3 ñòàòò³ 546 Ìèòíîãî êîäåêñó Óêðà¿íè â³ä 13.03.2012 ¹ 4495-V² âñòàíîâëåíî, ùî ìèòíèöÿ º ìèòíèì îðãàíîì, ÿêèé ó çîí³ ñâîº¿ ä³ÿëüíîñò³ çàáåçïå÷óº âèêîíàííÿ çàâäàíü, ïîêëàäåíèõ íà îðãàíè äîõîä³â ³ çáîð³â. Ìèòíèöÿ º òåðèòîð³àëüíèì îðãàíîì öåíòðàëüíîãî îðãàíó âèêîíàâ÷î¿ âëàäè, ùî çàáåçïå÷óº ôîðìóâàííÿ òà ðåàë³çóº äåðæàâíó ïîäàòêîâó ³ ìèòíó ïîë³òèêó, ³ ï³äïîðÿäêîâóºòüñÿ éîìó. Íå äîïóñêàºòüñÿ âòðó÷àííÿ ó ä³ÿëüí³ñòü ìèòíèöü ³íøèõ òåðèòîð³àëüíèõ îðãàí³â öåíòðàëüíîãî îðãàíó âèêîíàâ÷î¿ âëàäè, ùî çàáåçïå÷óº ôîðìóâàííÿ òà ðåàë³çóº äåðæàâíó ïîäàòêîâó ³ ìèòíó ïîë³òèêó.</FONT></P>
<P class="ps7"><FONT class="fs162">Ó â³äïîâ³äíîñò³ äî ÷. 2 ñò. 30 Ìèòíîãî êîäåêñó Óêðà¿íè øêîäà, çàïîä³ÿíà îñîáàì òà ¿õ ìàéíó íåïðàâîì³ðíèìè ð³øåííÿìè, ä³ÿìè àáî áåçä³ÿëüí³ñòþ îðãàí³â äîõîä³â ³ çáîð³â àáî ¿õ ïîñàäîâèõ îñ³á ÷è ³íøèõ ïðàö³âíèê³â ïðè âèêîíàíí³ íèìè ñâî¿õ ñëóæáîâèõ (òðóäîâèõ) îáîâ'ÿçê³â, â³äøêîäîâóºòüñÿ öèìè îðãàíàìè, îðãàí³çàö³ÿìè ó ïîðÿäêó, âèçíà÷åíîìó çàêîíîì.</FONT></P>
<P class="ps7"><FONT class="fs161">Ñòàòòåþ 22 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè ïåðåäáà÷åíî, ùî îñîáà, ÿê³é çàâäàíî çáèòê³â ó ðåçóëüòàò³ ïîðóøåííÿ ¿¿ öèâ³ëüíîãî ïðàâà, ìàº ïðàâî íà ¿õ â³äøêîäóâàííÿ. Çáèòêàìè º: 1)&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;âòðàòè, ÿêèõ îñîáà çàçíàëà ó çâ'ÿçêó ç³ çíèùåííÿì àáî ïîøêîäæåííÿì ðå÷³, à òàêîæ âèòðàòè, ÿê³ îñîáà çðîáèëà àáî ìóñèòü çðîáèòè äëÿ â³äíîâëåííÿ ñâîãî ïîðóøåíîãî ïðàâà (ðåàëüí³ çáèòêè); 2) äîõîäè, ÿê³ îñîáà ìîãëà á ðåàëüíî îäåðæàòè çà çâè÷àéíèõ îáñòàâèí, ÿêáè ¿¿ ïðàâî íå áóëî ïîðóøåíå (óïóùåíà âèãîäà). Çáèòêè â³äøêîäîâóþòüñÿ ó ïîâíîìó îáñÿç³, ÿêùî äîãîâîðîì àáî çàêîíîì íå ïåðåäáà÷åíî â³äøêîäóâàííÿ ó ìåíøîìó àáî á³ëüøîìó ðîçì³ð³.</FONT></P>
<P class="ps7"><FONT class="fs160">Ó â³äïîâ³äíîñò³ äî ñò. 1166 Öèâ³ëüíîãî êîäåêñó 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.</FONT></P>
<P class="ps7"><FONT class="fs159">Â³äïîâ³äíî äî ÷. 1 ñò. 225 Ãîñïîäàðñüêîãî êîäåêñó Óêðà¿íè äî ñêëàäó çáèòê³â, ùî ï³äëÿãàþòü â³äøêîäóâàííþ îñîáîþ, ÿêà äîïóñòèëà ãîñïîäàðñüêå ïðàâîïîðóøåííÿ, âêëþ÷àþòüñÿ: âàðò³ñòü âòðà÷åíîãî, ïîøêîäæåíîãî àáî çíèùåíîãî ìàéíà, âèçíà÷åíà â³äïîâ³äíî äî âèìîã çàêîíîäàâñòâà; äîäàòêîâ³ âèòðàòè (øòðàôí³ ñàíêö³¿, ñïëà÷åí³ ³íøèì ñóá'ºêòàì, âàðò³ñòü äîäàòêîâèõ ðîá³ò, äîäàòêîâî âèòðà÷åíèõ ìàòåð³àë³â òîùî), ïîíåñåí³ ñòîðîíîþ, ÿêà çàçíàëà çáèòê³â âíàñë³äîê ïîðóøåííÿ çîáîâ'ÿçàííÿ äðóãîþ ñòîðîíîþ; íåîäåðæàíèé ïðèáóòîê (âòðà÷åíà âèãîäà), íà ÿêèé ñòîðîíà, ÿêà çàçíàëà çáèòê³â, ìàëà ïðàâî ðîçðàõîâóâàòè ó ðàç³ íàëåæíîãî âèêîíàííÿ çîáîâ'ÿçàííÿ äðóãîþ ñòîðîíîþ; ìàòåð³àëüíà êîìïåíñàö³ÿ ìîðàëüíî¿ øêîäè ó âèïàäêàõ, ïåðåäáà÷åíèõ çàêîíîì.</FONT></P>
<P class="ps7"><FONT class="fs158">Äëÿ çàñòîñóâàííÿ òàêî¿ ì³ðè â³äïîâ³äàëüíîñò³, ÿê ñòÿãíåííÿ çáèòê³â, ïîòð³áíà íàÿâí³ñòü óñ³õ åëåìåíò³â ñêëàäó öèâ³ëüíîãî ïðàâîïîðóøåííÿ:</FONT></P>
<P class="ps7"><FONT class="fs157">1) ïðîòèïðàâíî¿ ïîâåä³íêè; </FONT></P>
<P class="ps7"><FONT class="fs156">2) ðîçì³ðó çáèòê³â; </FONT></P>
<P class="ps7"><FONT class="fs155">3) ïðè÷èííîãî çâ'ÿçêó ì³æ ïðîòèïðàâíîþ ïîâåä³íêîþ áîðæíèêà òà çáèòêàìè; </FONT></P>
<P class="ps7"><FONT class="fs154">4) âèíè.</FONT></P>
<P class="ps7"><FONT class="fs153">Îòæå, äëÿ çàñòîñóâàííÿ òàêî¿ ì³ðè â³äïîâ³äàëüíîñò³, ÿê â³äøêîäóâàííÿ çáèòê³â, ïîòð³áíà íàÿâí³ñòü ïîâíîãî ñêëàäó öèâ³ëüíîãî ïðàâîïîðóøåííÿ, ÿê-òî: ïðîòèïðàâíà ïîâåä³íêà, ä³ÿ ÷è áåçä³ÿëüí³ñòü îñîáè; øê³äëèâèé ðåçóëüòàò òàêî¿ ïîâåä³íêè (çáèòêè); ïðè÷èííèé çâ'ÿçîê ì³æ ïðîòèïðàâíîþ ïîâåä³íêîþ òà çáèòêàìè; âèíà ïðàâîïîðóøíèêà.</FONT></P>
<P class="ps4"><FONT class="fs152">Ïðîòå, ïîçèâà÷åì íå ïîäàíî äî ñóäó æîäíèõ äîêàç³â, ï³äòâåðäæóþ÷èõ çàâäàííÿ îñòàííüîìó çáèòê³â â ðåçóëüòàò³ íåïðàâîì³ðíèõ ä³é Îäåñüêî¿ ìèòíèö³ äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè (ÿê îáîâÿçêîâî¿ ñêëàäîâî¿ öèâ³ëüíîãî ïðàâîïîðóøåííÿ òà ï³äñòàâè äëÿ çàñòîñóâàííÿ â³äïîâ³äàëüíîñò³ ó âèãëÿä³ â³äøêîäóâàííÿ çáèòê³â).</FONT></P>
<P class="ps4"><FONT class="fs151">Çà òàêèõ îáñòàâèí, âèìîãà ïîçèâà÷à ïðî ñòÿãíåííÿ çáèòê³â ó âèãëÿä³ ³íôëÿö³éíèõ âòðàò â ðîçì³ð³ 27.076,59 ãðí. º áåçï³äñòàâíîþ.</FONT></P>
<P class="ps4"><FONT class="fs150">Ñòàòòÿ 625 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè âñòàíîâëþº ïðàâèëî, çà ÿêèì ïðîñòðî÷åííÿ âèêîíàííÿ áîðæíèêîì ãðîøîâîãî çîáîâ'ÿçàííÿ, º ï³äñòàâîþ äëÿ ñïëàòè çà âèìîãîþ êðåäèòîðà ñóìè áîðãó ç óðàõóâàííÿì âñòàíîâëåíîãî ³íäåêñó ³íôëÿö³¿ çà âåñü ÷àñ ïðîñòðî÷åííÿ, à òàêîæ òðüîõ ïðîöåíò³â ð³÷íèõ â³ä ïðîñòðî÷åíî¿ ñóìè.</FONT></P>
<P class="ps4"><FONT class="fs149">Îäíàê, ä³ÿ ÷àñòèíè 2 ñòàòò³ 625 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè ùîäî ñïëàòè áîðãó ç óðàõóâàííÿì âñòàíîâëåíîãî ³íäåêñó ³íôëÿö³¿ ïîøèðþºòüñÿ ëèøå íà âèïàäêè ïðîñòðî÷åííÿ âèêîíàííÿ ãðîøîâîãî çîáîâÿçàííÿ, à íå íà âèêîíàííÿ ñóäîâîãî ð³øåííÿ.</FONT></P>
<P class="ps4"><FONT class="fs148">Çã³äíî ç ï. 38, 39 Ïîðÿäêó âèêîíàííÿ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â äåðæàâíîãî òà ì³ñöåâèõ áþäæåò³â àáî áîðæíèê³â, çàòâåðäæåíîãî ïîñòàíîâîþ ÊÌÓ â³ä 03.08.2011 ¹ 845 (ó ðåäàêö³¿ ïîñòàíîâè ÊÌÓ â³ä 30.01.2013 ¹ 45) äëÿ çàáåçïå÷åííÿ áåçñï³ðíîãî ñïèñàííÿ êîøò³â äåðæàâíîãî áþäæåòó çã³äíî ç ïóíêòîì 35 öüîãî Ïîðÿäêó â êàçíà÷åéñòâ³ â³äêðèâàºòüñÿ â óñòàíîâëåíîìó ïîðÿäêó â³äïîâ³äíèé ðàõóíîê. Áåçñï³ðíå ñïèñàííÿ êîøò³â äåðæàâíîãî áþäæåòó çä³éñíþºòüñÿ êàçíà÷åéñòâîì çà ðàõóíîê ³ â ìåæàõ áþäæåòíèõ ïðèçíà÷åíü, ïåðåäáà÷åíèõ ó äåðæàâíîìó áþäæåò³ íà çàçíà÷åíó ìåòó. Ó ðàç³ êîëè äëÿ çä³éñíåííÿ áåçñï³ðíîãî ñïèñàííÿ êîøò³â äåðæàâíîãî áþäæåòó çã³äíî ç ïóíêòîì 35 öüîãî Ïîðÿäêó íåîáõ³äí³ äîäàòêîâ³ êîøòè ïîíàä îáñÿã â³äïîâ³äíèõ áþäæåòíèõ ïðèçíà÷åíü, êàçíà÷åéñòâî ïîäàº ïðîòÿãîì îäíîãî ì³ñÿöÿ ç äíÿ íàäõîäæåííÿ âèêîíàâ÷èõ äîêóìåíò³â Ì³íô³íó ïðîïîçèö³¿ ùîäî íåîáõ³äíîñò³ âíåñåííÿ çì³í äî çàêîíó ïðî äåðæàâíèé áþäæåò Óêðà¿íè àáî âèä³ëåííÿ êîøò³â ç ðåçåðâíîãî ôîíäó äåðæàâíîãî áþäæåòó íà çàçíà÷åíó ìåòó. </FONT></P>
<P class="ps4"><FONT class="fs147">Òàêèì ÷èíîì, â³äøêîäóâàííÿ øêîäè, çàâäàíî¿ îðãàíîì äåðæàâíî¿ âëàäè, â³äáóâàºòüñÿ øëÿõîì ñòÿãíåííÿ ç äåðæàâíîãî áþäæåòó â³äïîâ³äíî¿ ñóìè â³äøêîäóâàííÿ, à íå ç ðàõóíêó îðãàíó äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè.</FONT></P>
<P class="ps4"><FONT class="fs146">Çà òàêèõ îáñòàâèí, öåíòðàëüíèé îðãàí âèêîíàâ÷î¿ âëàäè, ùî ðåàë³çóº äåðæàâíó ïîë³òèêó ó ñôåð³ êàçíà÷åéñüêîãî îáñëóãîâóâàííÿ áþäæåòíèõ êîøò³â, ôàêòè÷íî º ëèøå âèêîíàâöåì ñóäîâîãî ð³øåííÿ ïðî â³äøêîäóâàííÿ øêîäè, çàâäàíî¿ îðãàíîì äåðæàâíî¿ âëàäè.</FONT></P>
<P class="ps4"><FONT class="fs145">Ñóä çàçíà÷àº, ùî ïîçîâí³ âèìîãè ó äàí³é ñïðàâ³ ïðî ñòÿãíåííÿ çáèòê³â îá´ðóíòîâàí³ íåíàëåæíèì âèêîíàííÿì ïðàö³âíèêàìè Îäåñüêî¿ ìèòíèö³ äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ñëóæáîâèõ îáîâÿçê³â. Ïðè öüîìó, áóäü-ÿêèõ äîâîä³â ùîäî ä³é àáî áåçä³ÿëüíîñò³ ñàìå äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè, çîêðåìà, äî ÿêî¿ ïîçèâà÷åì çàÿâëåíî ïîçîâ îñòàíí³ì äî ñóäó íå ïîäàíî, ó çâÿçêó ç ÷èì ñóä ä³éøîâ âèñíîâêó ïðî íåäîâåäåí³ñòü ïîçèâà÷åì íàÿâíîñò³ ó íüîãî ïîðóøåíèõ â³äïîâ³äà÷åì-1 ïðàâ.</FONT></P>
<P class="ps4"><FONT class="fs144">Ï³äñóìîâóþ÷è âèêëàäåíå âèùå ñóä ä³éøîâ âèñíîâêó, ùî ïîçîâí³ âèìîãè ïðî ñòÿãíåííÿ ç â³äïîâ³äà÷³â çáèòê³â ó âèãëÿä³ ³íôëÿö³éíèõ âòðàò â ðîçì³ð³ 27.076,59 ãðí. çàäîâîëåííþ íå ï³äëÿãàþòü, îñê³ëüêè ïîçèâà÷åì íå ïîäàíî äî ñóäó æîäíèõ äîêàç³â, ï³äòâåðäæóþ÷èõ çàâäàííÿ îñòàííüîìó çáèòê³â â ðåçóëüòàò³ íåïðàâîì³ðíèõ ä³é Îäåñüêî¿ ìèòíèö³ äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè (ÿê îáîâÿçêîâî¿ ñêëàäîâî¿ öèâ³ëüíîãî ïðàâîïîðóøåííÿ òà ï³äñòàâè äëÿ çàñòîñóâàííÿ â³äïîâ³äàëüíîñò³ ó âèãëÿä³ â³äøêîäóâàííÿ çáèòê³â) òà âðàõîâóþ÷è íåäîâåäåí³ñòü ïîçèâà÷åì íàÿâíîñò³ ó íüîãî ïîðóøåíèõ â³äïîâ³äà÷åì-1 ïðàâ.</FONT></P>
<P class="ps4"><FONT class="fs143">Êåðóþ÷èñü ñòàòòÿìè 33, 49, 82-85, Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ãîñïîäàðñüêèé ñóä ì³ñòà Êèºâà, </FONT></P>
<P class="ps10"><FONT class="fs118">Â È Ð ² Ø È Â:</FONT></P>
<P class="ps7"><FONT class="fs142">Ó çàäîâîëåíí³ ïîçîâó â³äìîâèòè ïîâí³ñòþ.</FONT></P>
<P class="ps7"><FONT class="fs141">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="ps7"><FONT class="fs139">Ïîâíå ð³øåííÿ ñêëàäåíî 07 ëèñòîïàäà 2016 ðîêó</FONT></P>
<P><FONT class="fs117"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;Ñ.Â. Áàëàö </FONT></P>