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<TR><TD width="100 %" class="tds1"><P class="ps11"><FONT class="fs119"> &nbsp;</FONT><FONT class="fs117"><IMG src="herb.gif" height=70 width=52></FONT></P><BR>
<P class="ps7"><FONT class="fs111"> 0,2</FONT><FONT class="fs113"> </FONT></P>
<P class="ps7"><FONT class="fs79">ÓÕÂÀËÀ</FONT></P>
<P class="ps7"><FONT class="fs109">ïðî ïîâåðíåííÿ ïîçîâíî¿ çàÿâè</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="50 %" class="tds5"><P><FONT class="fs78"> 14.04.2017</FONT></P></TD><TD width="50 %" class="tds5"><P class="ps10"><FONT class="fs77">Ñïðàâà ¹ &nbsp;910/5958/17</FONT></P></TD></TR>
<P class="ps12"><FONT class="fs76">Ñóääÿ Îòðîø ².Ì.,</FONT><FONT class="fs108"> ðîçãëÿíóâøè</FONT></P>
<P class="ps5"><FONT class="fs75">ïîçîâíó çàÿâó</FONT><FONT class="fs107">          Äåðæàâíîãî ï³äïðèºìñòâà ìàòåð³àëüíî-òåõí³÷íîãî çàáåçïå÷åííÿ çàë³çíè÷íîãî òðàíñïîðòó Óêðà¿íè «Óêðçàë³çíè÷ïîñòà÷»</FONT></P>
<P class="ps5"><FONT class="fs74">äî</FONT><FONT class="fs106">                              Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Òîðãîâèé ä³ì «Åíåðãåòè÷íå ìàøèíîáóäóâàííÿ»</FONT></P>
<P class="ps0"><FONT class="fs73">ïðî          </FONT><FONT class="fs105">                    ñòÿãíåííÿ 1364850 ãðí. 00 êîï.,</FONT></P>
<P class="ps6"><FONT class="fs72">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps4"><FONT class="fs104">11.04.2017 äî Ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà íàä³éøëà ïîçîâíà çàÿâà Äåðæàâíîãî ï³äïðèºìñòâà ìàòåð³àëüíî-òåõí³÷íîãî çàáåçïå÷åííÿ çàë³çíè÷íîãî òðàíñïîðòó Óêðà¿íè «Óêðçàë³çíè÷ïîñòà÷» ç âèìîãàìè äî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Òîðãîâèé ä³ì «Åíåðãåòè÷íå ìàøèíîáóäóâàííÿ» ïðî ñòÿãíåííÿ 1364850 ãðí. 00 êîï.</FONT></P>
<P class="ps4"><FONT class="fs103">Â³äïîâ³äíî äî ï. 3 ÷. 1 ñò. 63 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóääÿ ïîâåðòàº ïîçîâíó çàÿâó òà äîäàí³ äî íå¿ äîêóìåíòè áåç ðîçãëÿäó, ÿêùî ó ïîçîâí³é çàÿâ³ íå âêàçàíî îáñòàâèí, íà ÿêèõ ãðóíòóºòüñÿ ïîçîâíà âèìîãà, äîêàç³â, ùî ï³äòâåðäæóþòü âèêëàäåí³ â çàÿâ³ îáñòàâèíè, îáãðóíòîâàíèé ðîçðàõóíîê ñòÿãóâàíî¿ ÷è îñïîðþâàíî¿ ñóìè.</FONT></P>
<P class="ps4"><FONT class="fs102">Ðîçãëÿíóâøè ìàòåð³àëè ïîçîâíî¿ çàÿâè, ñóä ä³éøîâ âèñíîâêó ùîäî íåîáõ³äíîñò³ ïîâåðíåííÿ ïîçîâíî¿ çàÿâè áåç ðîçãëÿäó íà ï³äñòàâ³ </FONT><FONT class="fs71">ïóíêòó 3 ÷àñòèíè 1 ñòàòò³ 63 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, îñê³ëüêè ó ïîçîâí³é çàÿâ³ íå âêàçàíî îá´ðóíòîâàíèé ðîçðàõóíîê ñòÿãóâàíî¿ ñóìè.</FONT></P>
<P class="ps4"><FONT class="fs101">Çã³äíî ç ïóíêòîì 4 ÷àñòèíè 1 ñòàòò³ 57 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, äî ïîçîâíî¿ çàÿâè äîäàþòüñÿ äîêóìåíòè, ÿê³ ï³äòâåðäæóþòü îáñòàâèíè, íà ÿêèõ ´ðóíòóþòüñÿ ïîçîâí³ âèìîãè.</FONT></P>
<P class="ps4"><FONT class="fs100">Â³äïîâ³äíî äî ÷àñòèíè 6 ïóíêòó 3.5 ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóäàìè ïåðøî¿ ³íñòàíö³¿", ï³äñòàâîþ äëÿ ïîâåðíåííÿ ïîçîâíî¿ çàÿâè º òàêîæ â³äñóòí³ñòü âèêëàäó îáñòàâèí, íà ÿêèõ ´ðóíòóºòüñÿ ïîçîâíà âèìîãà, òà íåçàçíà÷åííÿ äîêàç³â, ùî ï³äòâåðäæóþòü âèêëàäåí³ â çàÿâ³ îáñòàâèíè</FONT><FONT class="fs84">. Ãîñïîäàðñüêèé ñóä ïîâåðòàº ïîçîâíó çàÿâó, ùî íå ì³ñòèòü îá´ðóíòîâàíîãî ðîçðàõóíêó ñòÿãóâàíî¿ ÷è îñïîðþâàíî¿ ñóìè, àáî òàêèé ðîçðàõóíîê íå äîäàíî äî çàÿâè.</FONT></P>
<P class="ps4"><FONT class="fs98">Òàê, ïîçèâà÷ çàçíà÷èâ, ùî Ì³æðåã³îíàëüíèì ãîëîâíèì óïðàâë³ííÿì ÄÔÑ ÖÎ ç îáñëóãîâóâàííÿ âåëèêèõ ïëàòíèê³â ïîäàòê³â ïðîâåäåíî ïåðåâ³ðêó ïîçèâà÷à ç ïèòàíü äîòðèìàííÿ âèìîã ïîäàòêîâîãî çàêîíîäàâñòâà çà ïåð³îä ç 01.10.2011 ïî 31.12.2016, ñêëàäåíî Àêò ¹ 358/28-10-42-10/19014832 â³ä 25.03.2015 òà ïîäàòêîâ³ ïîâ³äîìëåííÿ-ð³øåííÿ ïðî äîíàðàõóâàííÿ ñóìó ïîäàòêó íà äîäàíó âàðò³ñòü ó ðîçì³ð³ 169543906 ãðí. 50 êîï.; ïðî äîíàðàõóâàííÿ ñóìè ïîäàòêó íà ïðèáóòîê ó ðîçì³ð³ 201641281 ãðí. 50 êîï.; ïðî äîíàðàõóâàííÿ ñóìè ïîäàòêó ç ïðèáóòêó ô³çè÷íèõ îñ³á ó ðîçì³ð³ 398347 ãðí. 89 êîï. òà ïðî çàñòîñóâàííÿ øòðàôíèõ ñàíêö³é ó ðîçì³ð³ 340 ãðí. 00 êîï. Ïîçèâà÷ ó ïîçîâí³é çàÿâ³ çàçíà÷èâ, ùî îñê³ëüêè Ì³æðåã³îíàëüíèì ãîëîâíèì óïðàâë³ííÿì ÄÔÑ ÖÎ ç îáñëóãîâóâàííÿ âåëèêèõ ïëàòíèê³â ïîäàòê³â â Àêò³ áóëî çàçíà÷åíî ïðî íåïðàâèëüíå îôîðìëåííÿ îñíîâíèõ ðåêâ³çèò³â ïåðâèííèõ äîêóìåíò³â òà âèçíàíî ¿õ òàêèìè, ùî íå â³äïîâ³äàþòü âèìîãàì Ïîðÿäêó îôîðìëåííÿ ïåðâèííèõ äîêóìåíò³â, íàÿâí³ ï³äñòàâè äëÿ â³äøêîäóâàííÿ â³äïîâ³äà÷åì (íà ï³äñòàâ³ ï. 10.7 äîãîâîðó) ãðîøîâèõ êîøò³â ó çàãàëüíîìó ðîçì³ð³ 1364850 ãðí. 00 êîï., à ñàìå 404400 ãðí. ñóìè íåâèçíàíîãî ïîäàòêîâîãî êðåäèòó, 505500 ãðí. 00 êîï. ñóìè &nbsp;äîíàðàõîâàíîãî ïîäàòêó íà ïðèáóòîê òà 454950 ãðí. 00 êîï. ñóìè øòðàôíèõ ñàíêö³é, ùî íàðàõîâàí³ â³äïîâ³äíî äî ïîäàòêîâèõ ïîâ³äîìëåíü-ð³øåíü.</FONT></P>
<P class="ps4"><FONT class="fs97">Çà òàêèõ îáñòàâèí, çàÿâëÿþ÷è äî ñòÿãíåííÿ ç â³äïîâ³äà÷à ãðîøîâ³ êîøòè ó çàãàëüíîìó ðîçì³ð³ 1364850 ãðí. 00 êîï., à ñàìå 404400 ãðí. ñóìè íåâèçíàíîãî ïîäàòêîâîãî êðåäèòó, 505500 ãðí. 00 êîï. ñóìè &nbsp;äîíàðàõîâàíîãî ïîäàòêó íà ïðèáóòîê òà 454950 ãðí. 00 êîï. ñóìè øòðàôíèõ ñàíêö³é, ùî íàðàõîâàí³ â³äïîâ³äíî äî ïîäàòêîâèõ ïîâ³äîìëåíü-ð³øåíü, ïîçèâà÷ ïîâèíåí íàäàòè ñóäó </FONT><FONT class="fs83">ðîçðàõóíîê</FONT><FONT class="fs96"> ïîçîâíèõ âèìîã, çä³éñíåíèé ùîäî êîæíî¿ ñêëàäîâî¿ îêðåìî.</FONT></P>
<P class="ps4"><FONT class="fs95">Îäíàê, áóäü-ÿêîãî ðîçðàõóíêó ïîçèâà÷åì äî ïîçîâíî¿ çàÿâè íå äîëó÷åíî, ùî ç îãëÿäó íà ïîëîæåííÿ, çàçíà÷åí³ ó ÷. 6 ï. 3.5 ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóäàìè ïåðøî¿ ³íñòàíö³¿", º ï³äñòàâîþ äëÿ ïîâåðíåííÿ ïîçîâíî¿ çàÿâè áåç ðîçãëÿäó íà ï³äñòàâ³ ï. 3 ÷. 1 ñò. 63 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps4"><FONT class="fs94">Êð³ì òîãî, â³äïîâ³äíî äî ÷àñòèíè 6 ïóíêòó 3.5 ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóäàìè ïåðøî¿ ³íñòàíö³¿", </FONT><FONT class="fs82">ï³äñòàâîþ äëÿ ïîâåðíåííÿ ïîçîâíî¿ çàÿâè º òàêîæ â³äñóòí³ñòü âèêëàäó îáñòàâèí, íà ÿêèõ ´ðóíòóºòüñÿ ïîçîâíà âèìîãà</FONT><FONT class="fs93">, òà íåçàçíà÷åííÿ äîêàç³â, ùî ï³äòâåðäæóþòü âèêëàäåí³ â çàÿâ³ îáñòàâèíè. Ãîñïîäàðñüêèé ñóä ïîâåðòàº ïîçîâíó çàÿâó, ùî íå ì³ñòèòü îá´ðóíòîâàíîãî ðîçðàõóíêó ñòÿãóâàíî¿ ÷è îñïîðþâàíî¿ ñóìè, àáî òàêèé ðîçðàõóíîê íå äîäàíî äî çàÿâè.</FONT></P>
<P class="ps3"><FONT class="fs92">Ñóä çàçíà÷àº, ùî â³äïîâ³äíî äî ï. 3.12 ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè «Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóäàìè ïåðøî¿ ³íñòàíö³¿» ï³ä ïðåäìåòîì ïîçîâó ðîçóì³ºòüñÿ ïåâíà ìàòåð³àëüíî-ïðàâîâà âèìîãà ïîçèâà÷à äî â³äïîâ³äà÷à, ñòîñîâíî ÿêî¿ ïîçèâà÷ ïðîñèòü ïðèéíÿòè ñóäîâå ð³øåííÿ; ï³äñòàâó ïîçîâó ñòàíîâëÿòü îáñòàâèíè, ÿêèìè ïîçèâà÷ îá´ðóíòîâóº ñâî¿ âèìîãè ùîäî çàõèñòó ïðàâà òà îõîðîíþâàíîãî çàêîíîì ³íòåðåñó.</FONT></P>
<P class="ps3"><FONT class="fs91">Ñóä çàçíà÷àº, ùî ï³äñòàâè ïîçîâó ïîâèíí³ áóòè ÷³òêî âèçíà÷åí³ ïîçèâà÷åì ó ïîçîâí³é çàÿâ³.</FONT></P>
<P class="ps3"><FONT class="fs90">Âîäíî÷àñ, ó ïîçîâí³é çàÿâ³ ïîçèâà÷ âêàçóº ëèøå íà òå, ùî ï³äñòàâîþ äëÿ ñòÿãíåííÿ ç â³äïîâ³äà÷à ãðîøîâèõ êîøò³â º çàçíà÷åííÿ Ì³æðåã³îíàëüíèì ãîëîâíèì óïðàâë³ííÿì ÄÔÑ ÖÎ ç îáñëóãîâóâàííÿ âåëèêèõ ïëàòíèê³â ïîäàòê³â â Àêò³ ¹ 358/28-10-42-10/19014832 â³ä 25.03.2015 ïðî íåïðàâèëüíå îôîðìëåííÿ îñíîâíèõ ðåêâ³çèò³â ïåðâèííèõ äîêóìåíò³â òà âèçíàíî ¿õ òàêèìè, ùî íå â³äïîâ³äàþòü âèìîãàì Ïîðÿäêó îôîðìëåííÿ ïåðâèííèõ äîêóìåíò³â.</FONT></P>
<P class="ps4"><FONT class="fs89">Â³äïîâ³äíî äî ñò. 32 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè 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 ãðóíòóþòüñÿ âèìîãè ³ çàïåðå÷åííÿ ñòîð³í, à òàêîæ ³íø³ îáñòàâèíè, ÿê³ ìàþòü çíà÷åííÿ äëÿ ïðàâèëüíîãî âèð³øåííÿ ãîñïîäàðñüêîãî ñïîðó. Ö³ äàí³ âñòàíîâëþþòüñÿ òàêèìè çàñîáàìè: ïèñüìîâèìè ³ ðå÷îâèìè äîêàçàìè, âèñíîâêàìè ñóäîâèõ åêñïåðò³â; ïîÿñíåííÿìè ïðåäñòàâíèê³â ñòîð³í òà ³íøèõ îñ³á, ÿê³ áåðóòü ó÷àñòü â ñóäîâîìó ïðîöåñ³. </FONT></P>
<P class="ps4"><FONT class="fs81">Òàêèì ÷èíîì, ïðè çâåðíåíí³ ç äàíèì ïîçîâîì äî ñóäó, ïîçèâà÷ ïîâèíåí áóâ âêàçàòè ó ïîçîâí³é çàÿâ³ îáñòàâèíè, íà ÿêèõ ´ðóíòóþòüñÿ ïîçîâí³ âèìîãè, çîêðåìà âêàçàòè, â ÷îìó ñàìå ïîëÿãàº íåïðàâèëüíå îôîðìëåííÿ ïåðâèííèõ äîêóìåíò³â, ÿê³ ñàìå ïåðâèíí³ äîêóìåíòè íåïðàâèëüíî îôîðìëåí³ ³ç çàçíà÷åííÿì ¿õ ðåêâ³çèò³â òà ïåð³îäó, çà ÿêèé âîíè ñêëàäåí³.</FONT></P>
<P class="ps4"><FONT class="fs88">Îäíàê, âêàçàíèõ îáñòàâèí ïîçèâà÷åì ó ïîçîâí³é çàÿâ³ íå çàçíà÷åíî, ç îãëÿäó íà ùî ñóä ä³éøîâ âèñíîâêó, ùî ïîçèâà÷åì íå âêàçàíî ó ïîçîâí³é çàÿâ³ ï³äñòàâ ïîçîâó, ó çâÿçêó ç ÷èì ïîäàíà ïîçèâà÷åì ïîçîâíà çàÿâà ï³äëÿãàº ïîâåðíåííþ áåç ðîçãëÿäó íà ï³äñòàâ³ ï. 3 ÷. 1 ñò. 63 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps1"><FONT class="fs87">Êåðóþ÷èñü ï. 3 ÷. 1 ñò. 63 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä </FONT></P>
<P class="ps6"><FONT class="fs70">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs86">Ïîçîâíó çàÿâó òà äîäàí³ äî íå¿ ìàòåð³àëè ïîâåðíóòè áåç ðîçãëÿäó. </FONT></P>
<P class="ps2"><FONT class="fs69">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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;².Ì. Îòðîø</FONT></P>
<P><FONT class="fs49"> </FONT></P>