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<P class="ps16"><FONT class="fs192"> &nbsp;íîìåð ïðîâàäæåííÿ ñïðàâè &nbsp;25/27/16-29/41/16</FONT></P>
<P class="ps12"><FONT class="fs210"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs206"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps12"><FONT class="fs100">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÇÀÏÎÐ²ÇÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps12"><FONT class="fs91">Ð²ØÅÍÍß</FONT></P>
<P class="ps12"><FONT class="fs99">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
<P class="ps12"><FONT class="fs102"> &nbsp;</FONT></P>
<P class="ps5"><FONT class="fs98"> 17.11.2016 &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><FONT class="fs104">&nbsp;&nbsp;Ñïðàâà ¹ </FONT><FONT class="fs97">&nbsp;908/2266/16</FONT></P>
<P class="ps5"><FONT class="fs204">ì. Çàïîð³ææÿ</FONT><FONT class="fs96"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps10"><FONT class="fs124">ïðî</FONT> ñòÿãíåííÿ áîðãó ó ðîçì³ð³ - 14.206,01 ãðí.</P>
<P><FONT class="fs123"> &nbsp;&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;Â.À. Êðè÷ìàðæåâñüêèé</FONT></P>
<P><FONT class="fs122"> &nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs109">Çà ó÷àñòþ ïðåäñòàâíèê³â</FONT>:</P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;- <FONT class="fs121">ïîçèâà÷à </FONT> íå çÿâèâñÿ</P>
<P class="ps1"><FONT class="fs120"> &nbsp;&nbsp;&nbsp;&nbsp;- â³äïîâ³äà÷à </FONT> íå çÿâèâñÿ          </P>
<P class="ps1"><FONT class="fs202"> &nbsp;&nbsp;&nbsp;&nbsp;</FONT>          <FONT class="fs201">Óñòàíîâèâ:</FONT></P>
<P class="ps0">Äî ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ çâåðíóëîñü Ïðèâàòíå ï³äïðèºìñòâî «ÌÎËÎÊÎÇÀÂÎÄ-ÎËÊÎÌ», êîä ç ªÄÐ-31176910, ì.Ìåë³òîïîëü Çàïîð³çüêî¿ îáëàñò³, ç ïîçîâîì äî Ïóáë³÷íîãî àêö³îíåðíîãî òîâàðèñòâà «Ìåë³òîïîëüãàç», êîä ç ªÄÐ 05535349, ïðî ñòÿãíåííÿ çàáîðãîâàíîñò³ â ðîçì³ð³  14.206,01 ãðí.  ÷àñòèíè ñóìè íåçàðåºñòðîâàíèõ ïîäàòêîâèõ íàêëàäíèõ. &nbsp;&nbsp;&nbsp;</P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Óõâàëîþ ãîñïîäàðñüêîãî ñóäó â³ä 29.08.2016ð. ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ ¹ 908/2266/16, ñóäîâå çàñ³äàííÿ ïðèçíà÷åíî íà 29.09.2016ð. (ñóääÿ Äüîì³íà À.Â.). </P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Óõâàëîþ ñóäó â³ä 04.10.2016ð. ó çâÿçêó ³ç çàê³í÷åííÿì ïîâíîâàæåíü ñóää³ Äüîì³íî¿ À.Â. çàçíà÷åíó ñïðàâó çã³äíî ç àâòîìàòèçîâàíèì ðîçïîä³ëîì ïðèéíÿòî äî ïðîâàäæåííÿ ñóääåþ Êðè÷ìàðæåâñüêèì Â.À. òà ïðèçíà÷åíî ñóäîâå çàñ³äàííÿ íà 31 æîâòíÿ 2016ð. î 09-50 ãîä. </P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Óõâàëîþ â³ä 31.10.2016ð. ñóäîâå çàñ³äàííÿ â³äêëàäåíî äî 17 ëèñòîïàäà 2016ð. íà 10-30 ãîä.</P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñòîðîíè íå çàáåçïå÷èëè ÿâêó â ñóäîâå çàñ³äàííÿ ïðåäñòàâíèê³â, ïðî ì³ñöå ³ ÷àñ ïðîâåäåííÿ ÿêîãî ïîâ³äîìëåí³ íàëåæíèì ÷èíîì ³ â óñòàíîâëåíîìó çàêîíîì ïîðÿäêó. </P>
<P class="ps11">          Ç îãëÿäó íà îáìåæåí³ñòü ðîçãëÿäó ñïðàâè âèçíà÷åíèìè çàêîíîì ïðîöåñóàëüíèìè ñòðîêàìè, äîñòàòí³ñòü ìàòåð³àë³â ñïðàâè äëÿ ðîçãëÿäó òà ïðèéíÿòòÿ â³äïîâ³äíîãî ð³øåííÿ, ñóäîâå çàñ³äàííÿ â³äáóëîñÿ çà â³äñóòíîñò³ ïðåäñòàâíèê³â ïîçèâà÷à òà â³äïîâ³äà÷à, çã³äíî ç³ ñòàòòåþ 75 ÃÏÊ Óêðà¿íè.</P>
<P class="ps6">Â ñóäîâîìó çàñ³äàíí³, ùî â³äáóëîñÿ 17.11.2016ð.,<FONT class="fs119"> </FONT>âèíåñåíî ð³øåííÿ.</P>
<P class="ps6"><FONT class="fs118">Ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè, ïðîàíàë³çóâàâøè ä³þ÷å çàêîíîäàâñòâî, ñóä ââàæàº ïîçîâ òàêèì, ùî ï³äëÿãàº çàäîâîëåííþ ç îãëÿäó íà íàñòóïíå. </FONT></P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ì³æ Ïðèâàòíèì ï³äïðèºìñòâîì «ÌÎËÎÊÎÇÀÂÎÄ-ÎËÊÎÌ» òà Ïóáë³÷íèì àêö³îíåðíèì òîâàðèñòâîì «Ìåë³òîïîëüãàç» (äàë³  Ì³ñüêãàç) 06 êâ³òíÿ 2015ð. áóëà óêëàäåíà òåõí³÷íà óãîäà (äàë³  óãîäà) ¹ Ï002/15Ò íà ðîçïîä³ë ïðèðîäíîãî ãàçó.</P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Çã³äíî ç óìîâàìè çàçíà÷åíî¿ óãîäè ÏÀÒ «Ìåë³òîïîëüãàç» íàäàº çàìîâíèêó  ÏÏ «ÌÎËÎÊÎÇÀÂÎÄ-ÎËÊÎÌ» ïîñëóãè ïî ðîçïîä³ëó ïðèðîäíîãî ãàçó â 2015ð. ïî ãàçîâèì ìåðåæàì Ì³ñüêãàçó (ï.1.1).</P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Òàê, ÏÀÒ «Ìåë³òîïîëüãàç» áóëî çä³éñíåíî òðàíñïîðòóâàííÿ òà ðîçïîä³ë ïðèðîäíîãî ãàçó çà ñåðïåíü - âåðåñåíü 2015ð. íà çàãàëüíó ñóìó  85.236,08 ãðí. (â ò.÷. ÏÄÂ 20% â ðîçì³ð³  14.206,01ãðí.) áåç ðåºñòðàö³¿ ïîäàòêîâèõ íàêëàäíèõ, ùî ïðèçâåëî äî ïîðóøåííÿ ÏÀÒ «Ìåë³òîïîëüãàç» ìàéíîâèõ ïðàâ ÏÏ «ÌÎËÎÊÎÇÀÂÎÄ-ÎËÊÎÌ». </P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Â³äïîâ³äíî äî çàçíà÷åíèõ àêò³â íàäàííÿ ïîñëóã ñóìà ÏÄÂ çà ñåðïåíü 2015ð. ñòàíîâèòü  7.696,01ãðí., à çà âåðåñåíü 2015ð.  6.510,00 ãðí.</P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Òàêèì ÷èíîì, çàãàëüíà ñóìà ÏÄÂ ñêëàäàº  14.206,01 ãðí.</P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Çã³äíî ç äàíèìè ðåºñòðó ïëàòíèê³â ÏÄÂ ÏÀÒ «Ìåë³òîïîëüãàç» çàðåºñòðîâàíèé ó äàíîìó ðåºñòð³ ÿê ïëàòíèê ÏÄÂ (ïîäàòêó íà äîäàíó âàðò³ñòü).</P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ïóíêòîì 201.1 ñòàòò³ 201 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè âñòàíîâëåíî, ùî íà äàòó âèíèêíåííÿ ïîäàòêîâèõ çîáîâ'ÿçàíü ïëàòíèê ïîäàòêó çîáîâ'ÿçàíèé<FONT class="fs117"> </FONT>ñêëàñòè ïîäàòêîâó íàêëàäíó â<FONT class="fs116"> </FONT>åëåêòðîíí³é ôîðì³ ç äîòðèìàííÿì óìîâè ùîäî ðåºñòðàö³¿ ó ïîðÿäêó, âèçíà÷åíîìó çàêîíîäàâñòâîì, åëåêòðîííîãî ï³äïèñó óïîâíîâàæåíî¿ ïëàòíèêîì îñîáè òà çàðåºñòðóâàòè ¿¿ â <FONT class="fs132">ªäèíîìó </FONT>ðåºñòð³ ïîäàòêîâèõ íàêëàäíèõ ó âñòàíîâëåíèé öèì Êîäåêñîì òåðì³í. </P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Â³äïîâ³äíî äî ïóíêòó 201.7 ñòàòò³ 201 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ïîäàòêîâà íàêëàäíà ñêëàäàºòüñÿ íà êîæíå ïîâíå àáî ÷àñòêîâå ïîñòà÷àííÿ òîâàð³â/ïîñëóã.</P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Çã³äíî ç ïóíêòîì 198.6 ñòàòò³ 198 Ïîäàòêîâîãî êîäåêñó ïîäàòêîâ³ íàêëàäí³, îòðèìàí³ ç ªäèíîãî ðåºñòðó ïîäàòêîâèõ íàêëàäíèõ, º äëÿ îòðèìóâà÷à &nbsp;òîâàð³â/ïîñëóã ï³äñòàâîþ äëÿ íàðàõóâàííÿ ñóì<FONT class="fs131"> </FONT>ïîäàòêó, ùî â³äíîñÿòüñÿ äî ïîäàòêîâîãî êðåäèòó. </P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Â³äïîâ³äíî äî ïóíêòó 201.10 ñòàòò³ 201 ÏÊÓ ïðè çä³éñíåíí³ îïåðàö³é ç ïîñòà÷àííÿ òîâàð³â/ïîñëóã ïëàòíèê ïîäàòêó - ïðîäàâåöü òîâàð³â/ïîñëóã çîáîâÿçàíèé â óñòàíîâëåí³ òåðì³íè ñêëàñòè ïîäàòêîâó íàêëàäíó, çàðåºñòðóâàòè ¿¿ â ªäèíîìó<FONT class="fs130"> </FONT>ðåºñòð³ ïîäàòêîâèõ íàêëàäíèõ òà íàäàòè ïîêóïöþ çà éîãî âèìîãîþ. Ïîäàòêîâà íàêëàäíà, ñêëàäåíà òà çàðåºñòðîâàíà â ªäèíîìó ðåºñòð³ ïîäàòêîâèõ íàêëàäíèõ ïëàòíèêîì ïîäàòêó, ÿêèé çä³éñíþº îïåðàö³¿ ç ïîñòà÷àííÿ òîâàð³â/ïîñëóã, º äëÿ ïîêóïöÿ òàêèõ òîâàð³â/ïîñëóã ï³äñòàâîþ äëÿ íàðàõóâàííÿ ñóì ïîäàòêó, ùî â³äíîñÿòüñÿ äî ïîäàòêîâîãî êðåäèòó.</P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ïóíêòîì 201.10 ñòàòò³ 201 ÏÊÓ ïåðåäáà÷åíî, ùî â³äñóòí³ñòü ôàêòó &nbsp;&nbsp;ðåºñòðàö³¿ ïëàòíèêîì ïîäàòêó  ïðîäàâöåì òîâàð³â/ïîñëóã ïîäàòêîâèõ &nbsp;&nbsp;íàêëàäíèõ &nbsp;&nbsp;â &nbsp;&nbsp;ªäèíîìó &nbsp;&nbsp;&nbsp;ðåºñòð³ &nbsp;&nbsp;ïîäàòêîâèõ íàêëàäíèõ íå äàº ïðàâà ïîêóïöåâ³ íà âêëþ÷åííÿ ñóì ïîäàòêó íà äîäàíó âàðò³ñòü äî<BR>
ïîäàòêîâîãî êðåäèòó òà íå çâ³ëüíÿº ïðîäàâöÿ â³ä îáîâ'ÿçêó âêëþ÷åííÿ ñóìè ïîäàòêó íà äîäàíó âàðò³ñòü, âêàçàíî¿ â ïîäàòêîâ³é íàêëàäí³é, äî ñóìè &nbsp;&nbsp;ïîäàòêîâèõ çîáîâ'ÿçàíü çà â³äïîâ³äíèé çâ³òíèé ïåð³îä.</P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Îòæå, ó çâ'ÿçêó ç ïîðóøåííÿì ÏÀÒ «Ìåë³òîïîëüãàç» ïîäàòêîâîãî çàêîíîäàâñòâà Ïðèâàòíå ï³äïðèºìñòâî «ÌÎËÎÊÎÇÀÂÎÄ - ÎËÊÎÌ» çìóøåíî çä³éñíèòè ïîïîâíåííÿ åëåêòðîííîþ ðàõóíêó ç ïîòî÷íîãî ðàõóíêó ï³äïðèºìñòâà íà ñóìó íåçàðåºñòðîâàíèõ ïîäàòêîâèõ íàêëàäíèõ çà ñåðïåíü òà âåðåñåíü 2015ð. &nbsp;&nbsp;</P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè «Ïðî çàòâåðäæåííÿ Ïîðÿäêó âåäåííÿ ªäèíîãî ðåºñòðó ïîäàòêîâèõ íàêëàäíèõ» â³ä 29 ãðóäíÿ 2010ð. ¹1246 ç³ çì³íàìè òà äîïîâíåííÿìè, ïåðåäáà÷åíî: «<FONT class="fs108">ï.1.</FONT> Öåé Ïîðÿäîê âèçíà÷àº ìåõàí³çì âíåñåííÿ â³äîìîñòåé, ùî ì³ñòÿòüñÿ ó ïîäàòêîâ³é íàêëàäí³é òà/àáî ðîçðàõóíêó êîðèãóâàííÿ ê³ëüê³ñíèõ ³ âàðò³ñíèõ ïîêàçíèê³â äî íå¿ (äàë³ -ïîäàòêîâà íàêëàäíà òà/àáî ðîçðàõóíîê êîðèãóâàííÿ), äî ªäèíîãî ðåºñòðó ïîäàòêîâèõ íàêëàäíèõ (äàë³ - Ðåºñòð), çâ³ðÿííÿ äàíèõ, ùî ì³ñòÿòüñÿ ó âèäàíèõ ïëàòíèêàì ïîäàòêó íà äîäàíó âàðò³ñòü - îòðèìóâà÷åì (ïîêóïöÿì) òîâàð³â (ïîñëóã) ïîäàòêîâ³é íàêëàäí³é òà/àáî ðîçðàõóíêó êîðèãóâàííÿ, ç â³äîìîñòÿìè, ÿê³ ì³ñòÿòüñÿ ó Ðåºñòð³.</P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ïîäàííÿ ïîäàòêîâî¿ íàêëàäíî¿ òà/àáî ðîçðàõóíêó êîðèãóâàííÿ ÄÔÑ â åëåêòðîíí³é ôîðì³ çä³éñíþºòüñÿ â³äïîâ³äíî äî Ïîðÿäêó ï³äãîòîâêè ³ ïîäàííÿ ïîäàòêîâèõ äîêóìåíò³â â åëåêòðîíí³é ôîðì³ çàñîáàìè òåëåêîìóí³êàö³éíîãî çâ'ÿçêó, çàòâåðäæåíîãî â óñòàíîâëåíîìó ïîðÿäêó. <FONT class="fs107">ï.2.</FONT> Âíåñåííÿ â³äîìîñòåé, ùî ì³ñòÿòüñÿ &nbsp;ó ïîäàòêîâ³é íàêëàäí³é òà/àáî ðîçðàõóíêó êîðèãóâàííÿ, äî Ðåºñòðó (äàë³ - ðåºñòðàö³ÿ) çä³éñíþºòüñÿ øëÿõîì ïîäàííÿ ïðîòÿãîì îïåðàö³éíîãî &nbsp;äíÿ &nbsp;çàçíà÷åíèõ &nbsp;äîêóìåíò³â &nbsp;â &nbsp;åëåêòðîíí³é &nbsp;ôîðì³ ÄÔÑ ç âèêîðèñòàííÿì åëåêòðîííîãî öèôðîâîãî ï³äïèñó òà âíåñåííÿ â³äïîâ³äíèõ â³äîìîñòåé äî Ðåºñòðó. Îïåðàö³éíèé äåíü òðèâàº ç 0 äî 23-¿ ãîäèíè.»</P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Òàêèì ÷èíîì, çàçíà÷åíîþ ïîñòàíîâîþ âñòàíîâëåíèé îáîâ'ÿçîê ïëàòíèêà ÏÄÂ çä³éñíþâàòè ðåºñòðàö³þ ïîäàòêîâèõ íàêëàäíèõ ïðè áóäü-ÿê³é îïåðàö³¿. Òîìó ºäèíèì ï³äòâåðäæåííÿì çä³éñíåííÿ àáî íå çä³éñíåííÿ &nbsp;&nbsp;ðåºñòðàö³¿ ïîäàòêîâèõ íàêëàäíèõ º ²íôîðìàö³éíà äîâ³äêà ñôîðìîâàíà ÏÏ «ÌÎËÎÊÎÇÀÂÎÄ-ÎËÊÎÌ» ç<FONT class="fs115"> </FONT>ïðîãðàìíîãî çàáåçïå÷åííÿ<FONT class="fs114"> </FONT>«Ì.Å.Dîñ», ÷åðåç ÿêó ñàìå ³ çä³éñíþºòüñÿ ðåºñòðàö³ÿ ïîäàòêîâèõ<FONT class="fs113"> </FONT>íàêëàäíèõ ó ªäèíîìó äåðæàâíîìó ðåºñòð³ ïîäàòêîâèõ íàêëàäíèõ òà îòðèìàííÿ ³íôîðìàö³¿ ïðî çàðåºñòðîâàí³ ïîäàòêîâ³ íàêëàäí³ ïîñòà÷àëüíèê³â òîâàð³â/ïîñëóã ó ªÄÐÏÍ.</P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñòàòòåþ 200<FONT class="fs190">1</FONT> ÏÊÓ âñòàíîâëåíî îáîâ'ÿçêîâå åëåêòðîííå àäì³í³ñòðóâàííÿ ïîäàòêó íà äîäàíó âàðò³ñòü. Òàê, ó ðàç³ ïîðóøåííÿ ïðîäàâöåì òîâàð³â/ïîñëóã óìîâ òà ñòðîê³â ðåºñòðàö³¿ ïîäàòêîâèõ íàêëàäíèõ íà åëåêòðîííèé ðàõóíîê îòðèìóâà÷à òîâàð³â/ïîñëóã íå íàäõîäèòü ñóìà ÏÄÂ, ÿêà íàäàº ìîæëèâ³ñòü &nbsp;îòðèìóâà÷ó òîâàð³â/ïîñëóã ðåºñòðóâàòè ïîäàòêîâ³ íàêëàäí³ ó ªÄÐÏÍ. Îòðèìóâà÷ òîâàð³â/ïîñëóã ìàº ìîæëèâ³ñòü ðåºñòðóâàòè ïîäàòêîâ³ íàêëàäí³ çà ðàõóíîê çàðåºñòðîâàíèõ ïîäàòêîâèõ íàêëàäíèõ ïðîäàâöåì òîâàð³â/ïîñëóã àáî ïîïîâíåííÿì ç ïîòî÷íîãî ðàõóíêó ïëàòíèêà ïîäàòêó ðàõóíêà â ñèñòåì³ åëåêòðîííîãî àäì³í³ñòðóâàííÿ ïîäàòêó. &nbsp;</P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ïîðóøåííÿ â³äïîâ³äà÷åì íîðì ïîäàòêîâîþ çàêîíîäàâñòâà Óêðà¿íè òà óìîâ äîãîâîðó ïðèçâåëî äî ïîçáàâëåííÿ ìîæëèâîñò³ ÏÏ «ÌÎËÎÊÎÇÀÂÎÄ-ÎËÊÎÌ» îòðèìàòè ïîäàòêîâèé êðåäèò, ó çâ'ÿçêó ç ÷èì ÏÏ «ÌÎËÎÊÎÇÀÂÎÄ-ÎËÊÎÌ» áóëî çìóøåíî çä³éñíèòè ïîïîâíåííÿ åëåêòðîííîãî ðàõóíêó ç<FONT class="fs129"> </FONT>ïîòî÷íîãî ðàõóíêó ï³äïðèºìñòâà íà ñóìó íåçàðåºñòðîâàíèõ ïîäàòêîâèõ íàêëàäíèõ çà ñåðïåíü 2015ð. òà âåðåñåíü 2015ð., ùî ïðèçâåëî äî òîãî, ùî <FONT class="fs106">ïîçèâà÷ ñïëàòèâ ñóìó ÏÄÂ ó ïîäâ³éíîìó ðîçì³ð³</FONT>.</P>
<P class="ps8"> &nbsp;&nbsp;Âðàõîâóþ÷è âñòàíîâëåíèé ôàêò ïîðóøåííÿ â³äïîâ³äà÷åì óìîâ äîãîâîðó, ïîäàòêîâîãî çàêîíîäàâñòâà, ñóä ââàæàº, ùî âèìîãè ïðî ñòÿãíåííÿ 14.206,01 ãðí. - ñóìè íåçàðåºñòðîâàíèõ ïîäàòêîâèõ íàêëàäíèõ çà ñåðïåíü 2015ð. òà âåðåñåíü 2015ð., º îá´ðóíòîâàíèìè ³ ï³äëÿãàþòü çàäîâîëåííþ ó ïîâíîìó îáñÿç³. </P>
<P class="ps13">Â³äïîâ³äíî äî ñòàòò³ 49 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè âèòðàòè, ïîâ'ÿçàí³ ç ðîçãëÿäîì ö³º¿ ñïðàâè, ñóä ïîêëàäàº íà â³äïîâ³äà÷à.<FONT class="fs112">                                                             Êåðóþ÷èñü ñòàòòÿìè 49, 83-85 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä - &nbsp;                                                                                                                                                      </FONT><FONT class="fs200">Âèð³øèâ:</FONT></P>
<P class="ps4"><FONT class="fs199"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>Ïîçîâ çàäîâîëüíèòè.</P>
<P class="ps5">           Âèäàòè íàêàç. &nbsp;&nbsp;</P>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P><FONT class="fs111"> &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;Â.À. Êðè÷ìàðæåâñüêèé</FONT></P>
<P class="ps7"><FONT class="fs194"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ð³øåííÿ ï³äïèñàíî òà îôîðìëåíî çã³äíî ç âèìîãàìè ñòàòò³ 85 ÃÏÊ Óêðà¿íè 22.11.2016ð.</FONT></P>
<P class="ps7"><FONT class="fs94"> </FONT></P>
<P><FONT class="fs93"> &nbsp;</FONT></P>