<TITLE>916/3159/16</TITLE>
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<P class="ps18"><FONT class="fs223"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs227"><IMG src="herb.gif" height=67 width=50></FONT></P>
<P class="ps10"><FONT class="fs117">ÎÄÅÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps10"><FONT class="fs119">_____________________________________________________________________________________________</FONT></P>
<P class="ps10"><FONT class="fs116">Ï Î Ñ Ò À Í Î Â À</FONT></P>
<P class="ps10"><FONT class="fs125">²ÌÅÍÅÌ &nbsp;</FONT><FONT class="fs115">ÓÊÐÀ¯ÍÈ</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="49 %" class="tds7"><P class="ps16"><FONT class="fs122"> "16" áåðåçíÿ 2017 ð.</FONT></P></TD><TD width="51 %" class="tds7"><P class="ps17"><FONT class="fs121"> Ñïðàâà ¹ 916/3159/16</FONT></P></TD></TR>
<P class="ps11"><FONT class="fs124"> </FONT><FONT class="fs149">Îäåñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿ ñóää³â:</FONT></P>
<P><FONT class="fs148">ãîëîâóþ÷îãî ñóää³</FONT><FONT class="fs213"> Ðàçþê Ã.Ï.,</FONT></P>
<P><FONT class="fs147">ñóää³â: </FONT><FONT class="fs212">Êîëîêîëîâà Ñ.²., Ïðèíöåâñüêî¿ Í.Ì.,</FONT></P>
<P><FONT class="fs146">ïðè ñåêðåòàð³ ñóäîâîãî çàñ³äàííÿ</FONT><FONT class="fs211"> Ïîë³íåöüê³é Â.Ñ</FONT></P>
<P><FONT class="fs145">çà ó÷àñòþ ïðåäñòàâíèê³â ñòîð³í:</FONT><FONT class="fs210"> </FONT></P>
<P><FONT class="fs144">â³ä ïîçèâà÷à- </FONT><FONT class="fs209">Õàðå÷êà Â.²., äîâ³ðåí³ñòü &nbsp;¹ 6, &nbsp;äàòà âèäà÷³ : 03.01.17;</FONT></P>
<P><FONT class="fs143">â³ä â³äïîâ³äà÷à- </FONT><FONT class="fs208">Ëîáàíîâà Ð.Ì., äîâ³ðåí³ñòü &nbsp;¹ á/í, &nbsp;äàòà âèäà÷³ : 30.03.16,</FONT></P>
<P class="ps2"><FONT class="fs142">ðîçãëÿíóâøè ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ àïåëÿö³éíó ñêàðãó </FONT><FONT class="fs207">Ïðèâàòíîãî àêö³îíåðíîãî òîâàðèñòâà "²çìà¿ëüñüêèé âèíîðîáíèé çàâîä", ì.²çìà¿ë Îäåñüêî¿ îáëàñò³</FONT></P>
<P class="ps2"><FONT class="fs141">íà ð³øåííÿ </FONT><FONT class="fs206">Ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ &nbsp;îáëàñò³ â³ä 06.02.2017 ðîêó</FONT><FONT class="fs140"> </FONT></P>
<P class="ps2"><FONT class="fs139">ó ñïðàâ³</FONT><FONT class="fs205"> ¹ 916/3159/16</FONT></P>
<P class="ps2"><FONT class="fs138">çà ïîçîâîì</FONT><FONT class="fs204"> Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Ôðóòàðîì Åòîë (Óêðà¿íà), ì.Êè¿â</FONT></P>
<P class="ps2"><FONT class="fs137">äî</FONT><FONT class="fs203"> ñêàðæíèêà</FONT></P>
<P><FONT class="fs136">ïðî</FONT><FONT class="fs202"> ñòÿãíåííÿ 67 090,84 ãðí.</FONT></P>
<P class="ps2">/ïîâíà ô³êñàö³ÿ ñóäîâîãî ïðîöåñó çä³éñíþâàëàñü â³äïîâ³äíî äî ñò. 129 Êîíñòèòóö³¿ Óêðà¿íè òà ñò. ñò. 4-4, 81-1 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè<FONT class="fs201">/,</FONT></P>
<P class="ps15"><FONT class="fs135"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 Ñ Ò À Í Î Â È Â :</FONT></P>
<P class="ps4"><FONT class="fs199">Â îá´ðóíòóâàííÿ çàÿâëåíèõ âèìîã ïîçèâà÷ ïîñèëàºòüñÿ íà ïîðóøåííÿ â³äïîâ³äà÷åì óìîâ óêëàäåíîãî ì³æ ñòîðîíàìè ó ñïðàâ³ äîãîâîðó ïîñòàâêè ¹242 â³ä 10.04.2014ð. â ÷àñòèí³ ñâîº÷àñíî¿ òà ïîâíî¿ ñïëàòè ãðîøîâèõ êîøò³â çà ïîñòàâëåíèé òîâàð, ó çâÿçêó ³ç ÷èì ó íüîãî âèíèêëà çàáîðãîâàí³ñòü çà ïîñòàâëåíèé òîâàð, íà ÿêó ïîçèâà÷åì ó â³äïîâ³äíîñò³ äî ï. 5.4 äîãîâîðó áóëî íàðàõîâàíî øòðàô, à òàêîæ çã³äíî ÷.2 ñò. 625 ÖÊ Óêðà¿íè 3 % ð³÷íèõ òà ³íôëÿö³éí³ âòðàòè ó ðîçì³ðàõ, ùî çàÿâëåí³ äî ñòÿãíåííÿ. </FONT></P>
<P class="ps4"><FONT class="fs198">31.01.2017 ðîêó ÏðÀÒ "²çìà¿ëüñüêèé âèíîðîáíèé çàâîä" çâåðíóëîñÿ äî Ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ ç çóñòð³÷íîþ ïîçîâíîþ çàÿâîþ äî ÒÎÂ "Ôðóòàðîì Åòîë (Óêðà¿íà), â ÿê³é ïðîñèëî &nbsp;âèçíàòè íåä³éñíèì äîãîâ³ð â³ä 12.04.2014ð. ¹ 242, óêëàäåíèé ì³æ ñòîðîíàìè.</FONT></P>
<P class="ps4"><FONT class="fs197">Óõâàëîþ ñóäó â³ä 06.02.2017ð. âêàçàíó çóñòð³÷íó ïîçîâíó çàÿâó íà ï³äñòàâ³ ï.4 òà ï.6 ÷.1 ñò.63 ÃÏÊ Óêðà¿íè áóëî ïîâåðíóòî ÏðÀÒ "²çìà¿ëüñüêèé âèíîðîáíèé çàâîä áåç ðîçãëÿäó.</FONT></P>
<P class="ps4"><FONT class="fs194">Íå ïîãîäæóþ÷èñü ç ð³øåííÿì ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó, ÏðÀÒ "²çìà¿ëüñüêèé âèíîðîáíèé çàâîä" çâåðíóëîñÿ äî Îäåñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïðîñèòü ñêàñóâàòè éîãî, ÿê ïðèéíÿòå ç ïîðóøåííÿì íîðì ìàòåð³àëüíîãî òà ïðîöåñóàëüíîãî ïðàâà òà ç íåïîâíèì çÿñóâàííÿì îáñòàâèí, ùî ìàþòü ³ñòîòíå çíà÷åííÿ äëÿ ðîçãëÿäó ñïðàâè.</FONT></P>
<P class="ps4"><FONT class="fs193">Çîêðåìà, ñêàðæíèê ñòâåðäæóº, ùî ñóäîì ïåðøî¿ ³íñòàíö³¿ ïîðóøåíî íîðìè </FONT><FONT class="fs153">ñò.77 ÃÏÊ Óêðà¿íè</FONT><FONT class="fs192">, îñê³ëüêè ñóä íå â³äêëàâ ðîçãëÿä ñïðàâè ïî ïðè÷èí³ çàéíÿòîñò³ ïðåäñòàâíèêà â³äïîâ³äà÷à ó ³íøîìó ñóäîâîìó çàñ³äàíí³, ùî çàâàäèëî âñåá³÷íîìó ïîâíîìó òà îáºêòèâíîìó ðîçãëÿäó ñïîðó.</FONT></P>
<P class="ps4"><FONT class="fs191">Êð³ì òîãî, ñêàðæíèê çàçíà÷àº, ùî ìàòåð³àëè ñïðàâè íå ì³ñòÿòü íàëåæíèõ äîêàç³â, à ñàìå ïåðâèííèõ äîêóìåíò³â áóõãàëòåðñüêîãî îáë³êó, ÿê³ á ï³äòâåðäæóâàëè ôàêò çä³éñíåííÿ ãîñïîäàðñüêî¿ îïåðàö³¿ ç ïîñòàâêè ñï³ðíî¿ ïðîäóêö³¿, çîêðåìà äîâ³ðåíîñò³, ñêëàäåíî¿ â³äïîâ³äà÷åì íà îòðèìàííÿ òîâàðó. Ïðè öüîìó çà â³äñóòíîñò³ ïåðâèííèõ äîêóìåíò³â ÿê ï³äñòàâè äëÿ ôîðìóâàííÿ ïîäàòêîâî¿ çâ³òíîñò³ òà â³äîáðàæåííÿ ó í³é â÷èíåíèõ ãîñïîäàðñüêèõ îïåðàö³¿, äàí³ ïîäàòêîâèõ íàêëàäíèõ ³ äåêëàðàö³é, ïîäàíèõ äî ïîäàòêîâîãî îðãàíó íå ìîæóòü áóòè äîêàçîì â³äâàíòàæåííÿ/îòðèìàííÿ òîâàðó.</FONT></P>
<P class="ps4"><FONT class="fs190">Ïîçèâà÷ ó â³äçèâ³ íà àïåëÿö³éíó ñêàðãó òà éîãî ïðåäñòàâíèê ó ñóäîâîìó çàñ³äàíí³ ïðîñèâ çàëèøèòè ¿¿ áåç çàäîâîëåííÿ, à ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó - áåç çì³í, ÿê îá´ðóíòîâàíå òà òàêå, ùî â³äïîâ³äàº íàÿâíèì ìàòåð³àëàì ñïðàâè ³ ÷èííîìó çàêîíîäàâñòâó.</FONT></P>
<P class="ps4"><FONT class="fs189">Äîñë³äèâøè ìàòåð³àëè ñïðàâè, äîâîäè àïåëÿö³éíî¿ ñêàðãè, âèñëóõàâøè ïîÿñíåííÿ ïðåäñòàâíèê³â ñòîð³í, ïåðåâ³ðèâøè ïðàâèëüí³ñòü þðèäè÷íî¿ îö³íêè ñóäîì ïåðøî¿ ³íñòàíö³¿ âñòàíîâëåíèõ ôàêòè÷íèõ îáñòàâèí ñïðàâè ³ çàñòîñóâàííÿ íîðì ìàòåð³àëüíîãî òà ïðîöåñóàëüíîãî ïðàâà, ñóäîâà êîëåã³ÿ ïðèõîäèòü äî íàñòóïíîãî.</FONT></P>
<P class="ps1"><FONT class="fs188">ßê âáà÷àºòüñÿ ç ìàòåð³àë³â ñïðàâè,</FONT> <FONT class="fs187">10.04.2014ð. ì³æ ÒÎÂ "Ôðóòàðîì Åòîë (Óêðà¿íà) (ïîñòà÷àëüíèê) òà ÏðÀÒ "²çìà¿ëüñüêèé âèíîðîáíèé çàâîä" (ïîêóïåöü) &nbsp;óêëàäåíî äîãîâ³ð ïîñòàâêè ¹242 (à.ñ.18-19), çã³äíî äî ï. 1.1 ÿêîãî ó ïîðÿäêó òà íà óìîâàõ, âèçíà÷åíèõ öèì äîãîâîðîì, ïîñòà÷àëüíèê çîáîâÿçóºòüñÿ ïîñòà÷àòè ïîêóïöåâ³ òîâàð â àñîðòèìåíò³, ê³ëüêîñò³ òà çà ö³íîþ, ùî ïîãîäæóºòüñÿ ñòîðîíàìè â íàêëàäíèõ, ÿê³ º íåâ³äºìíîþ ÷àñòèíîþ öüîãî äîãîâîðó, â³ëüíèé â³ä ïðàâ òà ïðåòåíç³é òðåò³õ îñ³á, à ïîêóïåöü çîáîâÿçóºòüñÿ ïðèéíÿòè çàçíà÷åíèé âèùå òîâàð ³ îïëàòèòè éîãî âàðò³ñòü.</FONT></P>
<P class="ps1"><FONT class="fs186">Â³äïîâ³äíî äî ï. 3.1 äîãîâîðó, êîæíà ïàðò³ÿ òîâàðó ïîâèííà áóòè ïîñòàâëåíà ïîêóïöþ íå ï³çí³øå 21-ãî êàëåíäàðíîãî äíÿ ç ìîìåíòó îòðèìàííÿ â³äïîâ³äíîãî çàìîâëåííÿ. Çàìîâëåííÿ ïîêóïöåì ìîæå êîðèãóâàòèñü òà ââàæàºòüñÿ ïðèéíÿòèì, ÿêùî ïîäàíå íå ï³çí³øå çà 21 êàëåíäàðíèé äåíü äî äàòè ïîñòàâêè òîâàðó.</FONT></P>
<P class="ps1"><FONT class="fs185">Ïîñòà÷àëüíèê â³äâàíòàæóº òîâàð íà àäðåñó ïîêóïöÿ íà óìîâàõ: DDÐ ñêëàä ïåðåâ³çíèêà çà ì³ñöåì çíàõîäæåííÿ ïîêóïöÿ â³äïîâ³äíî äî ïðàâèë ²íêîòåðìñ 2000 ó ÷èíí³é ðåäàêö³¿.</FONT></P>
<P class="ps1"><FONT class="fs184">Çã³äíî ç ï. 3.5 äîãîâîðó ìîìåíòîì ïåðåõîäó ïðàâà âëàñíîñò³ íà òîâàð òà ðèçèêó âèïàäêîâîãî ïîøêîäæåííÿ àáî çíèùåííÿ òîâàðó â³ä ïîñòà÷àëüíèêà äî ïîêóïöÿ º ìîìåíò ïåðåäà÷³ òîâàðó äî ïîñòà÷àëüíèêà äî ïîêóïöÿ (÷è éîãî ïðåäñòàâíèêà) â ïóíêò³ äîñòàâêè òà ï³äïèñàííÿ ïîêóïöåì âèäàòêîâî¿ (òîâàðíî-òðàíñïîðòíî¿) íàêëàäíî¿.</FONT></P>
<P class="ps1"><FONT class="fs183">Çàãàëüíà ñóìà öüîãî äîãîâîðó âèçíà÷àºòüñÿ ïî ôàêòè÷í³é ñóìàðí³é âàðòîñò³ òîâàðíèõ ïàðò³é, âêàçàíèõ ó âèäàòêîâèõ íàêëàäíèõ ³ ïðèéíÿòèõ ïîêóïöåì â ïåð³îä òåðì³íó ä³¿ äàíîãî äîãîâîðó (ï. 4.1 äîãîâîðó).</FONT></P>
<P class="ps1"><FONT class="fs182">Ïóíêòîì 5.4 äîãîâîðó ñòîðîíè âñòàíîâèëè, ùî ó âèïàäêó ïðîñòðî÷åííÿ âèêîíàííÿ ãðîøîâîãî çîáîâÿçàííÿ ïîíàä 180 êàëåíäàðíèõ äí³â ïîêóïåöü çîáîâÿçàíèé ñïëàòèòè ïðîäàâöþ øòðàô ó ðîçì³ð³ 10 % â³ä íåîïëà÷åíî¿ ñóìè íåâèêîíàíîãî ãðîøîâîãî çîáîâÿçàííÿ. </FONT></P>
<P class="ps1"><FONT class="fs181">Ïóíêòîì 7.1 äîãîâîðó ñòîðîíè ïîãîäèëè, ùî äîãîâ³ð íàáèðàº ÷èííîñò³ ç ìîìåíòó ï³äïèñàííÿ éîãî ñòîðîíàìè ³ º áåçñòðîêîâèì. Áóäü-ÿêà ñòîðîíà ìàº ïðàâî ðîç³ðâàòè äîãîâ³ð â îäíîñòîðîííüîìó ïîðÿäêó, ïèñüìîâî ïîâ³äîìèâøè ïðî öå ³íøó ñòîðîíó çà 30 êàëåíäàðíèõ äí³â. </FONT></P>
<P class="ps1"><FONT class="fs180">Ñòàòòåþ 629 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè ïåðåäáà÷åíî, ùî äîãîâ³ð º îáîâÿçêîâèì äëÿ âèêîíàííÿ ñòîðîíàìè.</FONT></P>
<P class="ps7"><FONT class="fs178">Îäíàê â³äïîâ³äíî äî ñò. 43 ÃÏÊ Óêðà¿íè ãîñïîäàðñüêèé ñóä îö³íþº äîêàçè çà ñâî¿ì âíóòð³øí³ì ïåðåêîíàííÿì, ùî ãðóíòóºòüñÿ íà âñåá³÷íîìó, ïîâíîìó ³ îá'ºêòèâíîìó ðîçãëÿä³ â ñóäîâîìó ïðîöåñ³ âñ³õ îáñòàâèí ñïðàâè â ¿õ ñóêóïíîñò³, êåðóþ÷èñü çàêîíîì.</FONT></P>
<P class="ps7"><FONT class="fs177">Êð³ì âèùåçàçíà÷åíèõ äîêóìåíò³â, ïîçèâà÷åì â ÿêîñò³ ï³äòâåðäæåííÿ ðåàëüíîãî çä³éñíåííÿ íèì âêàçàíî¿ ãîñïîäàðñüêî¿ îïåðàö³¿ áóëî íàäàíî òàêîæ ïîäàòêîâó íàêëàäíó ¹ 127 â³ä 14.04.2014ð., ÿêà â³äîáðàæàº ïîñòà÷àííÿ òîâàð³â çà âèäàòêîâîþ íàêëàäíîþ ¹1-000001 ÏÎ â³ä 14.04.2014ð. (à.ñ.21).</FONT></P>
<P class="ps5"><FONT class="fs176">Çã³äíî ï.201.4 ñò.201 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, ó ðåäàêö³¿ ÷èíí³é íà ìîìåíò âèíèêíåííÿ ñï³ðíèõ ïðàâîâ³äíîñèí (äàë³ - ÏÊ Óêðà¿íè), ïîäàòêîâà íàêëàäíà ñêëàäàºòüñÿ ó äâîõ ïðèì³ðíèêàõ ó äåíü âèíèêíåííÿ ïîäàòêîâèõ çîáîâ'ÿçàíü ïðîäàâöÿ. Îäèí ïðèì³ðíèê âèäàºòüñÿ ïîêóïöþ, à äðóãèé çàëèøàºòüñÿ ó ïðîäàâöÿ. Ïîäàòêîâà íàêëàäíà º ïîäàòêîâèì äîêóìåíòîì ³ îäíî÷àñíî â³äîáðàæàºòüñÿ ó ïîäàòêîâèõ çîáîâ'ÿçàííÿõ ³ ðåºñòð³ âèäàíèõ ïîäàòêîâèõ íàêëàäíèõ ïðîäàâöÿ òà ðåºñòð³ îòðèìàíèõ ïîäàòêîâèõ íàêëàäíèõ ïîêóïöÿ (ï.201.6 ñò.201 ÏÊ Óêðà¿íè).</FONT></P>
<P class="ps6"><FONT class="fs175">Â³äïîâ³äíî äî ï.201.1 ñò.201 ÏÊ Óêðà¿íè â ïîäàòêîâ³é íàêëàäí³é çàçíà÷àºòüñÿ, ñåðåä ³íøîãî, îïèñ (íîìåíêëàòóðà) òîâàð³â/ïîñëóã òà ¿õ ê³ëüê³ñòü, ö³íà ïîñòà÷àííÿ áåç óðàõóâàííÿ ïîäàòêó, çàãàëüíà ñóìà êîøò³â, ùî ï³äëÿãàþòü ñïëàò³ ç óðàõóâàííÿì ïîäàòêó, à òàêîæ âèä öèâ³ëüíî-ïðàâîâîãî äîãîâîðó.</FONT></P>
<P class="ps6"><FONT class="fs174">Çã³äíî ï.201.4 ñò.201 ÏÊ Óêðà¿íè ïîäàòêîâà íàêëàäíà ñêëàäàºòüñÿ íà êîæíå ïîâíå àáî ÷àñòêîâå ïîñòà÷àííÿ òîâàð³â/ïîñëóã, à òàêîæ íà ñóìó êîøò³â, ùî íàä³éøëè íà ïîòî÷íèé ðàõóíîê ÿê ïîïåðåäíÿ îïëàòà (àâàíñ).</FONT></P>
<P class="ps4"><FONT class="fs172">Ç íàäàíèõ âêàçàíîþ ³íñïåêö³ºþ äîêóìåíò³â, çîêðåìà, ç ïîäàòêîâî¿ äåêëàðàö³¿ ç ïîäàòêó íà äîäàíó âàðò³ñòü, ÿêà îôîðìëåíà â³äïîâ³äà÷åì</FONT><FONT class="fs215"> </FONT><FONT class="fs171">(à.ñ.79-84), âáà÷àºòüñÿ, ùî âèùåâêàçàíà îïåðàö³ÿ áóëà âêëþ÷åíà äî ïîäàòêîâî¿ çâ³òíîñò³ ç ÏÄÂ ó ðîçä³ë³ ²² Ïîäàòêîâèé êðåäèò, ùî ñâ³ä÷èòü ïðî âèçíàííÿ çä³éñíåííÿ ³ â³äïîâ³äíå â³äîáðàæåííÿ â³äïîâ³äà÷åì ãîñïîäàðñüêî¿ îïåðàö³¿ çà âèäàòêîâîþ íàêëàäíîþ ¹ 1-000001110 â³ä 14.04.2016ð. ó ñâî¿õ ïîäàòêîâèõ çîáîâÿçàííÿõ.</FONT></P>
<P class="ps7"><FONT class="fs170">Ñòàòòÿìè 32,33 ÃÏÊ Óêðà¿íè âèçíà÷åíî, ùî äîêàçàìè ó ñïðàâ³ º áóäü-ÿê³ ôàêòè÷í³ äàí³, íà ï³äñòàâ³ ÿêèõ ãîñïîäàðñüêèé ñóä ó âèçíà÷åíîìó çàêîíîì ïîðÿäêó âñòàíîâëþº íàÿâí³ñòü ÷è â³äñóòí³ñòü îáñòàâèí, íà ÿêèõ ´ðóíòóþòüñÿ âèìîãè ³ çàïåðå÷åííÿ ñòîð³í, à òàêîæ ³íø³ îáñòàâèíè, ÿê³ ìàþòü çíà÷åííÿ äëÿ ïðàâèëüíîãî âèð³øåííÿ ãîñïîäàðñüêîãî ñïîðó. Êîæíà ñòîðîíà ïîâèííà äîâåñòè ò³ îáñòàâèíè, íà ÿê³ âîíà ïîñèëàºòüñÿ ÿê íà ï³äñòàâó ñâî¿õ âèìîã ³ çàïåðå÷åíü. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps7"><FONT class="fs169">Òàêèì ÷èíîì, êîëåã³ÿ ñóää³â ïîãîäæóºòüñÿ ç âèñíîâêîì ñóäó ïåðøî¿ ³íñòàíö³¿, ùî íàäàíà ïîçèâà÷åì ïîäàòêîâà íàêëàäíà ¹127 â³ä 14.04.2014ð., ÿêà â³äîáðàæàëà ïîñòà÷àííÿ òîâàð³â çà âèäàòêîâîþ íàêëàäíîþ ¹1-000001 ÏÎ â³ä 14.04.2014ð., º íàëåæíèì äîêàçîì ôàêòó çä³éñíåííÿ ïîçèâà÷åì ãîñïîäàðñüêî¿ îïåðàö³¿ ç ïîñòàâêè òîâàðó, à ôàêò ïðèéíÿòòÿ ïîäàòêîâî¿ íàêëàäíî¿ òà ïîêëàäåííÿ ñóì ÏÄÂ ³ç íå¿ äî ïîäàòêîâîãî êðåäèòó â³äïîâ³äà÷åì ï³äòâåðäæóº ïðèéíÿòòÿ íèì òîâàðó ó âèçíà÷åí³é ê³ëüêîñò³, íàëåæíî¿ ÿêîñò³ òà àñîðòèìåíò³. ( Àíàëîã³÷íà ïðàâîâà ïîçèö³ÿ âèêëàäåíà ³ â ïîñòàíîâ³ Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 20.09.2016 ðîêó ó ñïðàâ³ ¹ 911/5426/15)</FONT></P>
<P class="ps4"><FONT class="fs168"> Êð³ì òîãî, â³äïîâ³äà÷ çä³éñíèâ ÷àñòêîâó îïëàòó âàðòîñò³ ïîñòàâëåíîãî éîìó ïîçèâà÷åì òîâàðó íà ñóìó 50&nbsp; &nbsp;000ãðí., ùî ï³äòâåðäæóºòüñÿ íàÿâíîþ â ìàòåð³àëàõ ñïðàâè áàíê³âñüêîþ âèïèñêîþ (à.ñ.23-27) òà ïëàò³æíèìè äîðó÷åííÿìè ¹ 55 â³ä 08.10.2014ð. (à.ñ.24), ¹ 169 â³ä 19.09.2014ð. (à.ñ.25), ¹ 53 â³ä 22.09.2014ð. (à.ñ.26) òà ¹ 207 â³ä 26.09.2014ð. (à.ñ.27). ² õî÷à â çàçíà÷åíèõ ïëàò³æíèõ äîðó÷åííÿõ &nbsp;ì³ñòèòüñÿ ïîñèëàííÿ íà ³íøèé ðàõóíîê, à ñàìå íà ðàõóíîê ¹ 1-000002193 â³ä 19.09.2014ð. (à.ñ.59), îäíàê ï³ä ÷àñ ðîçãëÿäó ñïðàâè ó ñóä³ ïåðøî¿ ³íñòàíö³¿ ì³ñöåâèì ñóäîì &nbsp;áóëî âñòàíîâëåíî, ùî òàêå ïîñèëàííÿ ì³ñòèòüñÿ îñê³ëüêè ôàêòè÷íî, âêàçàíèé ðàõóíîê º ñêëàäîâîþ ÷àñòèíîþ îñíîâíîãî ðàõóíêó, à ñàìå ðàõóíêó ¹ 1-000000899 â³ä 14.04.2014ð. (à.ñ.57).</FONT></P>
<P class="ps4"><FONT class="fs167">Âðàõîâóþ÷è òîé ôàêò, ùî â ìàòåð³àëàõ ñïðàâè íàÿâí³ äîêàçè ÿê³ â³äïîâ³äàþòü âèìîãàì ñò.32-36 ÃÏÊ Óêðà¿íè òà ï³äòâåðäæóþòü ôàêò îòðèìàííÿ â³äïîâ³äà÷åì òîâàðó êîëåã³ÿ ñóää³â ââàæàº, ùî ñóä ïåðøî¿ ³íñòàíö³¿ ä³éøîâ îá´ðóíòîâàíîãî âèñíîâêó ùîäî ñòÿãíåííÿ ç â³äïîâ³äà÷à îñíîâíîãî áîðãó ó ðîçì³ð³ 32 800,00 ãðí. </FONT></P>
<P class="ps4"><FONT class="fs166">Çã³äíî äî ñò. 625 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè áîðæíèê, ÿêèé ïðîñòðî÷èâ âèêîíàííÿ ãðîøîâîãî çîáîâ'ÿçàííÿ, íà âèìîãó êðåäèòîðà çîáîâ'ÿçàíèé ñïëàòèòè ñóìó áîðãó ç óðàõóâàííÿì âñòàíîâëåíîãî ³íäåêñó ³íôëÿö³¿ çà âåñü ÷àñ ïðîñòðî÷åííÿ, à òàêîæ òðè ïðîöåíòè ð³÷íèõ â³ä ïðîñòðî÷åíî¿ ñóìè, ÿêùî ³íøèé ðîçì³ð ïðîöåíò³â íå âñòàíîâëåíèé äîãîâîðîì àáî çàêîíîì.</FONT></P>
<P class="ps4"><FONT class="fs165">Ñóäîâà êîëåã³ÿ ïåðåâ³ðèâøè ðîçðàõóíêè ïîçèâà÷à ùîäî çàçíà÷åíèõ âèìîã òà ò³, ùî âèêëàäåí³ â îñêàðæåíîìó ð³øåíí³ ãîñïîäàðñüêîãî ñóäó ïåðøî¿ ³íñòàíö³¿, ïîãîäæóºòüñÿ ç âèñíîâêàìè ñóäó:</FONT></P>
<P class="ps8"><FONT class="fs161">Äîâîäè ñêàðæíèêà ïðî òå, ùî ñóä ïåðøî¿ ³íñòàíö³¿ äîïóñòèâ ïðîöåñóàëüíå ïîðóøåííÿ íå ñêîðèñòàâøèñü ñâî¿ì ïðàâîì íà â³äêëàäåííÿ ðîçãëÿäó ñïðàâè çà â³äñóòíîñò³ â³äïîâ³äà÷à ³ â³äõèëèâ éîãî â³äïîâ³äíå êëîïîòàííÿ, ñóäîâà êîëåã³ÿ ââàæàº õèáíèìè, îñê³ëüêè çã³äíî ³ç âèìîãàìè ñò.77 ÃÏÊ Óêðà¿íè ñóä â³äêëàäàº â ìåæàõ ñòðîê³â, âñòàíîâëåíèõ ñò.69 öüîãî Êîäåêñó ðîçãëÿä ñïðàâè, êîëè çà ÿêèõîñü îáñòàâèí ñï³ð íå ìîæå áóòè âèð³øåíî â äàíîìó çàñ³äàíí³. Îäí³ºþ ç òàêèõ îáñòàâèí º íåçÿâëåííÿ â çàñ³äàííÿ ïðåäñòàâíèê³â ñòîð³í, ³íøèõ ó÷àñíèê³â ïðîöåñó. Ïèòàííÿ ïðî òå, ÷è ïåðåøêîäæàº íåçÿâëåííÿ ñòîðîíè â ñóäîâå çàñ³äàííÿ ç ðîçãëÿäó ñïðàâè âèð³øóºòüñÿ ñóäîì çàëåæíî â³ä êîíêðåòíèõ îáñòàâèí ñïðàâè. Òàê, ÿêùî ïðåäñòàâíèêè ñòîð³í ÷è ³íøèõ ó÷àñíèê³â ñóäîâîãî ïðîöåñó íå ç'ÿâèëèñÿ â ñóäîâå çàñ³äàííÿ, à ñóä ââàæàº, ùî íàÿâíèõ ó ñïðàâ³ ìàòåð³àë³â äîñòàòíüî äëÿ ðîçãëÿäó ñïðàâè òà óõâàëåííÿ çàêîííîãî ³ îá´ðóíòîâàíîãî ð³øåííÿ â³í ìîæå íå â³äêëàäàþ÷è ðîçãëÿäó ñïðàâè âèð³øèòè ñï³ð ïî ñóò³. Ïðè öüîìó ïîðóøåííÿì íîðì ïðîöåñóàëüíîãî ïðàâà º ðîçãëÿä ñïðàâè çà â³äñóòíîñò³ áóäü - ÿêî¿ ³ç ñòîð³í, íå ïîâ³äîìëåíî¿ íàëåæíèì ÷èíîì ïðî ÷àñ ³ ì³ñöå çàñ³äàííÿ ñóäó, à ÿê ñâ³ä÷àòü ìàòåð³àëè ñïðàâè, çîêðåìà êëîïîòàííÿ â³äïîâ³äà÷à ïðî â³äêëàäåííÿ ðîçãëÿäó ñïðàâè &nbsp;÷åðåç çàéíÿò³ñòü ïðåäñòàâíèêà /à.ñ.78/,</FONT><FONT class="fs151"> </FONT><FONT class="fs160">îñòàíí³é áóâ ïîâ³äîìëåíèé íàëåæíèì ÷èíîì ïðî ÷àñ òà ì³ñöå ïðîâåäåííÿ ñóäîâîãî çàñ³äàííÿ. Êð³ì òîãî, â³äïîâ³äà÷ íå îá´ðóíòóâàâ íàëåæíèìè äîêàçàìè ïîâàæí³ñòü íåÿâêè â çàñ³äàííÿ ñóäó, à ïîäàëüøå â³äêëàäåííÿ ðîçãëÿäó ñïðàâè áóëî íåìîæëèâèì, îñê³ëüêè öå ñïðè÷èíèëî á ïîðóøåííÿ ñòðîêó âèð³øåííÿ ñïîðó, âñòàíîâëåíîãî ÷.1 ñò. 69 ÃÏÊ Óêðà¿íè, ÿêèé âæå ïðîäîâæóâàâñÿ óõâàëîþ ñóäó â³ä 13.01.17ð. ³ çàê³í÷óâàâñÿ íàñòóïíîãî äíÿ  7.02.17ð. /à.ñ.72,73/. </FONT></P>
<P class="ps4"><FONT class="fs159">Êîëåã³ÿ ñóää³â ââàæàº, ùî íàÿâí³ ó ìàòåð³àëàõ ñïðàâè äîêàç³ áóëè äîñòàòí³ìè äëÿ ðîçãëÿäó ïîçîâíî¿ çàÿâè ãîñïîäàðñüêèì ñóäîì ïåðøî¿ ³íñòàíö³¿ áåç ïðåäñòàâíèêà â³äïîâ³äà÷à ³ íåÿâêà îñòàííüîãî íå ìîãëà áóòè ïðè÷èíîþ íåìîæëèâîñò³ ðîçãëÿäó ñïðàâè ïî ñóò³.</FONT></P>
<P class="ps4"><FONT class="fs158">Çà òàêèõ îáñòàâèí ñóäîâà êîëåã³ÿ ââàæàº, ùî ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó º çàêîííèì òà îá´ðóíòîâàíèì ³ íå âáà÷àº ï³äñòàâ äëÿ éîãî ñêàñóâàííÿ, à àïåëÿö³éíó ñêàðãó ÏðÀÒ "²çìà¿ëüñüêèé âèíîðîáíèé çàâîä» çàëèøàº áåç çàäîâîëåííÿ.</FONT></P>
<P class="ps4"><FONT class="fs157">Çã³äíî ³ç ñò. 49 ÃÏÊ Óêðà¿íè ñóäîâèé çá³ð, ñïëà÷åíèé ïðè ïîäà÷³ àïåëÿö³éíî¿ ñêàðãè, íå â³äøêîäîâóºòüñÿ.</FONT></P>
<P class="ps2"><FONT class="fs134"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps10"><FONT class="fs133">Êåðóþ÷èñü ñò.ñò. 49, 99, 101-105 ÃÏÊ Óêðà¿íè, êîëåã³ÿ ñóää³â, -</FONT></P>
<P class="ps2"><FONT class="fs132"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ï Î Ñ Ò À Í Î Â È Ë À: </FONT></P>
<P class="ps9"><FONT class="fs156">Ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 06.02.17ð. çàëèøèòè &nbsp;áåç çì³í, àïåëÿö³éíó ñêàðãó Ïðèâàòíîãî àêö³îíåðíîãî òîâàðèñòâà "²çìà¿ëüñüêèé âèíîðîáíèé çàâîä"  áåç çàäîâîëåííÿ, </FONT></P>
<P class="ps9"><FONT class="fs155">Ïîñòàíîâà â ïîðÿäêó ñò. 105 ÃÏÊ Óêðà¿íè íàáèðàº çàêîííî¿ ñèëè ç äíÿ ¿¿ ïðèéíÿòòÿ òà ìîæå áóòè îñêàðæåíà ó êàñàö³éíîìó ïîðÿäêó äî Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ïðîòÿãîì äâàäöÿòè äí³â.</FONT></P>
<P class="ps14"><FONT class="fs221">Ïîâíèé òåêñò ïîñòàíîâè ñêëàäåíî 17.03.2017 ð. &nbsp;</FONT></P>
<P class="ps3"><FONT class="fs131">Ãîëîâóþ÷èé 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;Ã.Ï. Ðàçþê</FONT></P>
<P class="ps2"><FONT class="fs130"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps2"><FONT class="fs129"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps8"><FONT class="fs128">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;Ñ.². Êîëîêîëîâ</FONT></P>
<P><FONT class="fs127"> &nbsp;&nbsp;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Í.Ì. Ïðèíöåâñüêà </FONT></P>