<TITLE>918/18/17</TITLE>
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<P class="ps0"><FONT class="fs1330"> &nbsp;&nbsp;&nbsp;</FONT><FONT class="fs1328"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps16"><FONT class="fs181">Ð²ÂÍÅÍÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps13"><FONT class="fs180">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
<P class="ps13"><FONT class="fs179">ÏÎÑÒÀÍÎÂÀ</FONT></P>
<P class="ps6"> "11" êâ³òíÿ 2017 ð.<FONT class="fs223"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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>Ñïðàâà <FONT class="fs222">¹ 918/18/17 &nbsp;</FONT></P>
<P class="ps14"><FONT class="fs221">          Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿:</FONT></P>
<P class="ps14"><FONT class="fs220"> 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;</FONT><FONT class="fs1183">&nbsp;</FONT><FONT class="fs219">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ãðÿçíîâ Â.Â.</FONT></P>
<P class="ps14"><FONT class="fs218"> 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;Âàñèëèøèí À.Ð. , <BR>
</FONT><FONT class="fs217">&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;Ðîç³çíàíà ².Â. </FONT></P>
<P class="ps14">ñåêðåòàð ñóäîâîãî çàñ³äàííÿ <FONT class="fs216">Ïåòðóê Î.Â., </FONT></P>
<P class="ps14">çà ó÷àñòþ ïðåäñòàâíèê³â:</P>
<P class="ps14"><FONT class="fs818">ïîçèâà÷à- &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs1324">&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs817">íå ç'ÿâèâñÿ;</FONT></P>
<P class="ps14"><FONT class="fs816">â³äïîâ³äà÷à- &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs1323">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs815">íå ç'ÿâèâñÿ;</FONT></P>
<P class="ps14"><FONT class="fs814">ïðîêóðîðà- &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs1322">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs813">Ãðèöàê Þ.Ì.( ïîñâ³ä÷åííÿ ¹032937 â³ä 10.04.2015ð.); </FONT></P>
<P class="ps14"><FONT class="fs812">òðåòüî¿ îñîáè- &nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs1321">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs811">Îñ³ïîâà Ç.Â. (äîâ³ðåí³ñòü ¹12-24/1 â³ä 10.01.2017ð.),</FONT></P>
<P class="ps10">ðîçãëÿíóâøè ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ àïåëÿö³éí³ ñêàðãè Ïðîêóðàòóðè Ð³âíåíñüêî¿ îáëàñò³ òà Ïîçèâà÷à-Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «²ëàòàíìåä» <FONT class="fs215">íà ð³øåííÿ</FONT> ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³ â³ä 20.02.2017ð. ó ñïðàâ³ ¹918/18/17</P>
<P class="ps23"><FONT class="fs1262"> </FONT></P>
<P class="ps23"><FONT class="fs186">çà ïîçîâîì</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs1261">&nbsp;</FONT><FONT class="fs1351">Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «²ëàòàíìåä» </FONT><FONT class="fs1358">ì.Êè¿â</FONT><FONT class="fs1350"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps23"><FONT class="fs185">äî</FONT><FONT class="fs214"> </FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs1260">&nbsp;</FONT><FONT class="fs1349">Óïðàâë³ííÿ îõîðîíè çäîðîâÿ Ð³âíåíñüêî¿ îáëàñíî¿ äåðæàâíî¿ </FONT></P>
<P class="ps23"><FONT class="fs1348"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;àäì³í³ñòðàö³¿ </FONT><FONT class="fs1357">ì.Ð³âíå</FONT></P>
<P class="ps23"><FONT class="fs184">òðåòÿ îñîáà</FONT>, ÿêà íå çàÿâëÿº ñàìîñò³éíèõ âèìîã íà ïðåäìåò ñïîðó íà ñòîðîí³ Â³äïîâ³äà÷à- </P>
<P class="ps23"> &nbsp;&nbsp;&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 class="fs1347">Ãîëîâíå óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè â </FONT></P>
<P class="ps23"><FONT class="fs1346"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ð³âíåíñüê³é îáëàñò³ </FONT><FONT class="fs1356">ì.Ð³âíå</FONT><FONT class="fs1343"> </FONT></P>
<P class="ps23"><FONT class="fs183">çà ó÷àñòþ</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs1345">Ïðîêóðàòóðè Ð³âíåíñüêî¿ îáëàñò³ </FONT><FONT class="fs1355">ì.Ð³âíå</FONT></P>
<P class="ps5"><FONT class="fs1342">ïðî âíåñåííÿ çì³í äî äîãîâîðó ïðî çàêóï³âëþ òîâàðó òà </FONT></P>
<P class="ps30"><FONT class="fs1341"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ñòÿãíåííÿ 305 935 ãðí. çàáîðãîâàíîñò³ ,-</FONT></P>
<P class="ps11">Ïðåäñòàâíèêàì ðîçÿñíåíî ïðàâà òà îáîâÿçêè, ïåðåäáà÷åí³ ñò.ñò.22,<FONT class="fs1179"> </FONT>28<FONT class="fs1178"> </FONT>Ãîñïîäàðñüêîãî ïðî-öåñóàëüíîãî êîäåêñó Óêðà¿íè. Êëîïîòàííÿ ïðî çä³éñíåííÿ òåõí³÷íî¿ ô³êñàö³¿ ñóäîâîãî ïðîöåññó çàÿâëåíî íå áóëî. Çàÿâè ïðî â³äâ³ä ñóää³â íå íàäõîäèëî.</P>
<P class="ps12">Ð³øåííÿì ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³ â³ä 20.02.2017ð. ó ñïðàâ³ ¹918/18/17 (ñóääÿ Àíäð³é÷óê Î.Â.) ÷àñòêîâî çàäîâîëåíî ïîçîâ Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «²ëàòàíìåä»<FONT class="fs1177"> </FONT>(íàäàë³ â òåêñò³<FONT class="fs1319"> </FONT><FONT class="fs1318"> </FONT>Òîâàðèñòâî) äî Óïðàâë³ííÿ îõîðîíè çäîðîâÿ Ð³âíåíñüêî¿ îáëàñíî¿ äåðæàâíî¿ àäì³í³ñòðàö³¿<FONT class="fs1176"> </FONT>(íàäàë³ â òåêñò³<FONT class="fs1317"> </FONT><FONT class="fs1316"> </FONT>Óïðàâë³ííÿ), çà ó÷àñòþ Ïðîêóðàòóðè Ð³âíåíñüêî¿ îáëàñò³ (íàäàë³ â òåêñò³  Ïðîêóðàòóðà) ïðî âíåñåííÿ çì³í äî äîãîâîðó ïðî çàêóï³âëþ òîâàðó òà ñòÿãíåííÿ çàáîðãîâàíîñò³ â ñóì³ 305 935 ãðí.(àðê.ñïðàâè 111-116).</P>
<P class="ps25">Ïðèéìàþ÷è ð³øåííÿ, ñóä ïåðøî¿ ³íñòàíö³¿ âèõîäèâ ç òîãî, ùî óìîâè óêëàäåíîãî ì³æ ñòîðî-íàìè äîãîâîðó, âðàõîâóþ÷è çì³íè, ùî â³äáóëèñÿ ó ïîäàòêîâîìó çàêîíîäàâñòâ³, º íåñïðàâåäëèâèìè, îñê³ëüêè, ïî-ïåðøå, ïîðóøóþòü ïðèíöèïè ñïðàâåäëèâîñò³, äîáðîñîâ³ñíîñò³ òà ðîçóìíîñò³ (ï.6<FONT class="fs1175"> </FONT>÷.1 ñò.3, ÷.3<FONT class="fs1174"> </FONT>ñò.509<FONT class="fs1173"> </FONT>ÖÊ<FONT class="fs1315"> </FONT>Óêðà¿íè); ïî-äðóãå, ïðèçâîäÿòü äî ³ñòîòíîãî äèñáàëàíñó äîãîâ³ðíèõ ïðàâ òà îáî-âÿçê³â ñòîð³í; ïî-òðåòº, óìîâè äîãîâîðó çàâäàþòü øêîäè ìàéíîâèì ïðàâàì Ïîçèâà÷à. Âêàçàíà ñè-òóàö³ÿ ñêëàëàñÿ ç âèíè äåðæàâè â îñîá³ Â³äïîâ³äà÷à, ÿêèé íå çä³éñíèâ ñâîº÷àñíîãî âèêîíàííÿ âçÿ-òèõ íà ñåáå çîáîâÿçàíü, òîìó âèìîãà Ïîçèâà÷à ïðî âíåñåííÿ çì³í äî äîãîâîðó îá´ðóíòîâàíà òà ï³ä-ëÿãàº çàäîâîëåííþ. Ðàçîì ç òèì, äàòîþ âèíèêíåííÿ ïîäàòêîâèõ çîáîâÿçàíü<FONT class="fs1172"> </FONT>ó<FONT class="fs1171"> </FONT>ðàç³ ïîñòà÷àííÿ òîâà-ð³â/ïîñëóã ç îïëàòîþ çà ðàõóíîê áþäæåòíèõ êîøò³â º äàòà çàðàõóâàííÿ òàêèõ êîøò³â íà áàíê³âñü-êèé ðàõóíîê ïëàòíèêà ïîäàòêó, à âðàõîâóþ÷è, ùî ñòàíîì íà äàòó ðîçãëÿäó òà âèð³øåííÿ âêàçàíîãî ñïîðó ïî ñóò³ çîáîâÿçàííÿ ç³ ñïëàòè ÏÄÂ<FONT class="fs832"> </FONT>ó Ïîçèâà÷à íå âèíèêëè, îñê³ëüêè áîðã, íà ÿêèé áóäå íàðàõîâàíèé ïîäàòîê, Â³äïîâ³äà÷åì íå ñïëà÷åíèé<FONT class="fs1314"> </FONT><FONT class="fs1313"> </FONT>â³äòàê ï³äñòàâè äëÿ çàäîâîëåííÿ âèìîãè ïðî ñòÿãíåííÿ 305 935 ãðí. â³äñóòí³.(àðê.ñïðàâè 115).</P>
<P class="ps19">Íå ïîãîäæóþ÷èñü ³ç ïðèéíÿòèì ð³øåííÿì,<FONT class="fs1170"> </FONT>Ïðîêóðàòóðà<FONT class="fs1169"> </FONT>òà<FONT class="fs1168"> </FONT>Ïîçèâà÷ ïîäàëè ñêàðãè äî Ð³â-íåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó. </P>
<P class="ps18">Ïðîêóðàòóðà ïðîñèòü ñêàñóâàòè îñêàðæóâàíå ð³øåííÿ â ÷àñòèí³ âíåñåííÿ çì³í<FONT class="fs1167"> </FONT>äî<FONT class="fs1166"> </FONT>äîãîâîðó òà ïðèéíÿòè â ö³é ÷àñòèí³ íîâå ð³øåííÿ, ÿêèì â³äìîâèòè ó<FONT class="fs1165"> </FONT>çàäîâîëåíí³<FONT class="fs1164"> </FONT>ïîçîâíèõ<FONT class="fs1163"> </FONT>âèìîã. Ïðîêóðîð çàçíà÷àº, ùî îñêàðæóâàíå ð³øåííÿ ïðèéíÿòå ³ç ïîðóøåííÿì íîðì ìàòåð³àëüíîãî ïðàâà òà íåïîâ-íèì çÿñóâàííÿì îáñòàâèí ñïðàâè, ùî ïðèçâåëî äî ÷àñòêîâî íåâ³ðíèõ âèñíîâê³â. Ââàæàº, ùî ñóä ïåðøî¿ ³íñòàíö³¿ íåïðàâîì³ðíî çàäîâîëèâ âèìîãó<FONT class="fs1162"> </FONT>ïðî<FONT class="fs1161"> </FONT>âíåñåííÿ çì³í<FONT class="fs1160"> </FONT>äî äîãîâîðó,<FONT class="fs1159"> </FONT>îñê³ëüêè â³ïîâ³ä-íî äî âèìîã çàêîíîäàâñòâà ³ñòîòí³ óìîâè äîãîâîðó, îäíà ç ÿêèõ º ö³íà äîãîâîðó, íå ìîæóòü çì³íþ-âàòèñÿ ï³ñëÿ éîãî ï³äïèñàííÿ.<FONT class="fs1158"> </FONT>Âêàçóº,<FONT class="fs1157"> </FONT>ùî îñê³ëüêè ïîñòàâêó òîâàðó çä³éñíåíî äî çì³í<FONT class="fs1156"> </FONT>ó<FONT class="fs1155"> </FONT>ïîäàòêî-âîìó çàêîíîäàâñòâ³, òî â³äñóòí³ ï³äñòàâè äëÿ âíåñåííÿ çì³í äî<FONT class="fs1154"> </FONT>Äîãîâîðó. Êð³ì òîãî, ì³ñöåâèé ñóä áåçï³äñòàâíî ïîñèëàºòüñÿ íà ëèñò Ì³í³ñòåðñòâà äîõîä³â òà çáîð³â Óêðà¿íè, ÿêèé ëèøå ðåãëàìåíòóº ï³äñòàâè äëÿ íàðàõóâàííÿ ÏÄÂ, à íå âñòàíîâëþº ïîðÿäîê âíåñåííÿ çì³í äî äîãîâîðó øëÿõîì âêëþ-÷åííÿ óìîâè ïðî íàðàõóâàííÿ ÏÄÂ.(àðê.ñïðàâè 125-129).</P>
<P class="ps19">Ïîãîäæóþ÷èñü ç ð³øåííÿì â³ä 20.02.2017ð. â ÷àñòèí³ âíåñåíèõ ñóäîì çì³í äî<FONT class="fs1153"> </FONT>Äîãîâîðó, ÿêèìè íà âèìîãó Ïîçèâà÷à ö³íó çá³ëüøåíî äî<FONT class="fs1152"> </FONT>5 100 935<FONT class="fs1151"> </FONT>ãðí., îñòàíí³é ó<FONT class="fs1150"> </FONT>ñâî¿é àïåëÿö³éí³é ñêàðç³ çàçíà÷àº, ùî ñóä ïåðøî¿ ³íñòàíö³¿ áåçï³äñòàâíî â³äìîâèâ ó ñòÿãíåíí³ ç<FONT class="fs1149"> </FONT>Â³äïîâ³äà÷à<FONT class="fs1148"> </FONT>305 935<FONT class="fs1147"> </FONT>ãðí., îñê³ëüêè òîâàð, ÿêèé ïîñòàâëÿâñÿ çà Äîãîâîðîì<FONT class="fs1312"> </FONT><FONT class="fs1311"> </FONT>íà äàíèé ÷àñ îïîäàòêîâóºòüñÿ çà ñòàâêîþ 7%<FONT class="fs1259"> </FONT>ÏÄÂ, à Â³äïîâ³äà÷ âàðòîñò³ ïîñòàâëåíîãî òîâàðó íå îïëàòèâ. Ïðîñèòü îñêàðæóâàíå ð³øåííÿ ãîñïî-äàðñüêîãî ñóäó â³ä 20.02.2017ð. ñêàñóâàòè â ÷àñòèí³ íåçàäîâîëåíî¿ âèìîãè òà ïðèéíÿòè íîâå, ÿêèì ñòÿãíóòè<FONT class="fs1146"> </FONT>ç<FONT class="fs1145"> </FONT>Â³äïîâ³äà÷à 305 935<FONT class="fs1144"> </FONT>ãðí., ÿê³ º ÷àñòèíîþ<FONT class="fs1143"> </FONT>ö³íè<FONT class="fs1142"> </FONT>îòðèìàíîãî<FONT class="fs1141"> </FONT>òîâàðó.(àðê.ñïðàâè 144-147).</P>
<P class="ps17">Óõâàëîþ<FONT class="fs1140"> </FONT>Ð³âíåíñüêîãî<FONT class="fs1139"> </FONT>àïåëÿö³éíîãî<FONT class="fs1138"> </FONT>ãîñïîäàðñüêîãî ñóäó<FONT class="fs1137"> </FONT>ó<FONT class="fs1136"> </FONT>äàí³é ñïðàâ³ â³ä 13.03.2017ð. ïðèéíÿòî àïåëÿö³éíó ñêàðãó<FONT class="fs831"> </FONT>Ïðîêóðîðà äî ïðîâàäæåííÿ,<FONT class="fs1135"> </FONT>ñïðàâó ïðèçíà÷åíî äî ñëóõàííÿ.(àðê.ñïðà-âè 124). Óõâàëàìè â³ä 28.03.2017ð. Ïîçèâà÷ó ïîíîâëåíî ïðîïóùåíèé ñòðîê ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè ³ ïðèéíÿòî éîãî àïåëÿö³éíó ñêàðãó äî ñï³ëüíîãî ïðîâàäæåííÿ ç³ ñêàðãîþ Ïðîêóðàòóðè. (àðê. ñïðàâè 140,<FONT class="fs1134"> </FONT>141).</P>
<P class="ps17">Óõâàëîþ<FONT class="fs1133"> </FONT>â³ä<FONT class="fs1132"> </FONT>28.03.2017ð.<FONT class="fs1131"> </FONT>â³äêëàäåíî ðîçãëÿä ñïðàâè,<FONT class="fs1130"> </FONT>çàëó÷åíî<FONT class="fs1129"> </FONT>äî<FONT class="fs1128"> </FONT>ó÷àñò³<FONT class="fs1127"> </FONT>ó<FONT class="fs1126"> </FONT>ñïðàâ³ â<FONT class="fs1125"> </FONT>ÿêîñò³<FONT class="fs1124"> </FONT>Òðå-òüî¿ îñîáè, ÿêà íå çàÿâëÿº ñàìîñò³éíèõ âèìîã íà ïðåäìåò ñïîðó íà ñòîðîí³ Â³äïîâ³äà÷à<FONT class="fs1258"> </FONT><FONT class="fs1257"> </FONT>Ãîëîâíå óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè â Ð³âíåíñüê³é îáëàñò³ òà âèòðåáóâàíî ó ñêàð-æíèê³â äîêàçè íàäñèëàííÿ êîï³é àïåëÿö³éíî¿ ñêàðãè òà ð³øåííÿ òðåò³é îñîá³.(àðê.ñïðàâè 163-164).</P>
<P class="ps17">Â ñóäîâèõ çàñ³äàííÿõ àïåëÿö³éíî¿ ³íñòàíö³¿ 28.03.2017ð. òà 11.04.2017ð. Ïðîêóðîð ï³äòðè-ìàâ ñâîþ àïåëÿö³éíó ñêàðãó òà çàïåðå÷èâ ïðîòè àïåëÿö³éíî¿ ñêàðãè Â³äïîâ³äà÷à. Ïðåäñòàâíèê Òðå-òüî¿ îñîáè íàäàâ ïîÿñíåííÿ ùîäî àïåëÿö³éíèõ ñêàðã. Ïîçèâà÷ òà Â³äïîâ³äà÷ íå çàáåçïå÷èëè ÿâêó ñâî¿õ ïðåäñòàâíèê³â â ïðèçíà÷åíå íà 11.04.2017ð. ñóäîâå çàñ³äàííÿ, ïðè÷èí íåÿâêè ñóäó íå ïîâ³äî-ìèâ, õî÷ ïðî ÷àñ òà ì³ñöå ðîçãëÿäó ñêàðãè áóëè ïîâ³äîìëåí³ ó âñòàíîâëåíîìó ïîðÿäêó.(àðê.ñïðàâè 165-169).<FONT class="fs1123"> </FONT>Ðàçîì ç òèì,<FONT class="fs1122"> </FONT>ó<FONT class="fs1121"> </FONT>äåíü ñóäîâîãî çàñ³äàííÿ Òîâàðèñòâî ôàêñèì³ëüíèì çâÿçêîì íàä³ñëàëî êëî-ïîòàííÿ ïðî â³äêëàäåííÿ ðîçãëÿäó ñïðàâè ó çâÿçêó ç íåìîæëèâ³ñòþ ïðåäñòàâíèêà çÿâèòèñÿ â ñó-äîâå çàñ³äàííÿ.(àðê.ñïðàâè<FONT class="fs1120"> </FONT>171), ÿêå â³äõèëåíî êîëåã³ºþ ñóää³â ç ìîòèâó â³äñóòíîñò³ â óõâàë³ Ð³â-íåíñüêîãî<FONT class="fs1119"> </FONT>àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä<FONT class="fs1118"> </FONT>28.03.2017ð. âèìîãè ïðî îáîâÿçêîâ³ñòü ÿâêè ïðå-äñòàâíèê³â ñòîð³í òà äîñòàòíîñò³ ìàòåð³àë³â ñïðàâè äëÿ ðîçãëÿäó ñêàðã ïî ñóò³.(àðê.ñïðàâè 163-164).</P>
<P class="ps15">Ðîçãëÿíóâøè àïåëÿö³éíó<FONT class="fs1117"> </FONT>ñêàðãó, çàñëóõàâøè ïðåäñòàâíèê³â, âèâ÷èâøè ìàòåð³àëè ñïðàâè, íàÿâí³ â í³é äîêàçè, ïåðåâ³ðèâøè ïðàâèëüí³ñòü çàñòîñóâàííÿ ñóäîì ïåðøî¿ ³íñòàíö³¿ íîðì ìàòåð³à-ëüíîãî òà ïðîöåñóàëüíîãî ïðàâà, Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä </P>
<P class="ps28"><FONT class="fs213">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps25">ßê<FONT class="fs1116"> </FONT>âáà÷àºòüñÿ<FONT class="fs1115"> </FONT>ç<FONT class="fs830"> </FONT>ìàòåð³àë³â ñïðàâè,<FONT class="fs1114"> </FONT>Óïðàâë³ííÿ<FONT class="fs1113"> </FONT>îõîðîíè<FONT class="fs1112"> </FONT>çäîðîâÿ<FONT class="fs1111"> </FONT>Ð³âíåíñüêî¿ îáëàñíî¿ äåð-æàâíî¿ àäì³í³ñòðàö³¿-çàìîâíèê òà ÒçÎÂ<FONT class="fs1110"> </FONT>«²ëàòàíìåä»-ïîñòà÷àëüíèê â³äïîâ³äíî äî<FONT class="fs1109"> </FONT>óìîâ, âèìîã äîêó-ìåíòàö³¿ êîíêóðñíèõ òîðã³â, ïðîïîçèö³¿ êîíêóðñíèõ òîðã³â ïîñòà÷àëüíèêà<FONT class="fs1310"> </FONT><FONT class="fs1256"> </FONT>ïåðåìîæöÿ ïðîöåäóðè çàêóï³âë³<FONT class="fs1108"> </FONT>òà<FONT class="fs829"> </FONT>Çàêîíó<FONT class="fs1107"> </FONT>Óêðà¿íè<FONT class="fs1309"> </FONT>«Ïðî<FONT class="fs1106"> </FONT>çä³éñíåííÿ<FONT class="fs1105"> </FONT>äåðæàâíèõ<FONT class="fs1104"> </FONT>çàêóï³âåëü»<FONT class="fs1103"> </FONT>08.11.2012ð. óêëàëè äîãîâ³ð<FONT class="fs1102"> </FONT>¹1/4 ïðî çàêóï³âëþ òîâàðó çà äåðæàâí³ êîøòè (íàäàë³ â òåêñò³<FONT class="fs1255"> </FONT><FONT class="fs1254"> </FONT>Äîãîâ³ð), â³äïîâ³äíî äî ï.1.1 ÿêîãî ïîñòà÷àëüíèê<FONT class="fs1101"> </FONT>çîáîâÿçàâñÿ<FONT class="fs1100"> </FONT>ó<FONT class="fs1099"> </FONT>2012 ðîö³ ïîñòàâèòè çàìîâíèêîâ³ òîâàð<FONT class="fs1098"> </FONT>«Óñòàòêóâàííÿ ìåäè÷íå, õ³-ðóðã³÷íå òà îðòîïåäè÷íå»<FONT class="fs1097"> </FONT>(Ðåíòãåí³âñüêèé àïàðàò íà<FONT class="fs1096"> </FONT>2<FONT class="fs1095"> </FONT>ðîáî÷èõ ì³ñöÿ<FONT class="fs1094"> </FONT>(öèôðîâèé) â³ò÷èçíÿíîãî âè-ðîáíèöòâà), ùî çàçíà÷åíèé â ñïåöèô³êàö³¿ (äîäàòîê), ÿêà º íåâ³äºìíîþ ÷àñòèíîþ öüîãî äîãîâîðó (òîâàð), à çàìîâíèê<FONT class="fs1253"> </FONT><FONT class="fs1252"> </FONT>ïðèéíÿòè ³ îïëàòèòè òîâàð.(àðê.ñïðàâè 12-15).</P>
<P class="ps25">Ïóíêòàìè 3.1-3.3 Äîãîâîðó ñòîðîíè ïîãîäèëè, ùî ö³íà öüîãî äîãîâîðó ñòàíîâèòü 4 795 000 ãðí.<FONT class="fs1093"> </FONT>áåç<FONT class="fs1092"> </FONT>ÏÄÂ. Ö³íà öüîãî äîãîâîðó ìîæå áóòè çìåíøåíà çà âçàºìíîþ çãîäîþ ñòîð³í. Ö³íà çà îäèíè-öþ òîâàðó âèçíà÷àºòüñÿ ó íàö³îíàëüí³é âàëþò³ Óêðà¿íè â³äïîâ³äíî äî ä³þ÷îãî çàêîíîäàâñòâà ùîäî ö³í òà ö³íîóòâîðåííÿ.</P>
<P class="ps25">Ðîçðàõóíêè ïðîâîäÿòüñÿ øëÿõîì îïëàòè çàìîâíèêîì çà îòðèìàíèé òîâàð ïðîòÿãîì 7 ðîáî-÷èõ äí³â ç ìîìåíòó éîãî îòðèìàííÿ øëÿõîì ïåðåðàõóâàííÿ ãðîøîâèõ êîøò³â íà ïîòî÷íèé ðàõóíîê ïîñòà÷àëüíèêà çã³äíî ç âèäàòêîâèìè íàêëàäíèìè. Äî âèäàòêîâî¿ íàêëàäíî¿ äîäàºòüñÿ àêò ïðèéìàí-íÿ-ïåðåäà÷³. Ãðîøîâ³ çîáîâÿçàííÿ çàìîâíèêà ïåðåä ïîñòà÷àëüíèêîì ââàæàþòüñÿ âèêîíàíèìè â ìîìåíò çàðàõóâàííÿ ãðîøîâèõ êîøò³â íà ðàõóíîê ïîñòà÷àëüíèêà, âêàçàíèé íèì<FONT class="fs1091"> </FONT>ó<FONT class="fs1090"> </FONT>Äîãîâîð³<FONT class="fs1089"> </FONT>(ï.ï.4.1, 4.2,<FONT class="fs1088"> </FONT>4.4 Äîãîâîðó). </P>
<P class="ps25">Çàìîâíèê<FONT class="fs1084"> </FONT>çîáîâÿçàíèé ñâîº÷àñíî<FONT class="fs1083"> </FONT>³<FONT class="fs1082"> </FONT>â<FONT class="fs1081"> </FONT>ïîâíîìó îáñÿç³<FONT class="fs1080"> </FONT>ñïëà÷óâàòè çà ïîñòàâëåíèé òîâàð, ïðèé-íÿòè ïîñòàâëåíèé òîâàð çã³äíî ç àêòîì ïðèéîìó-ïåðåäà÷³.(ï.ï.6.1.1,<FONT class="fs1079"> </FONT>6.1.2 Äîãîâîðó.).</P>
<P class="ps25">Äîãîâ³ð,<FONT class="fs1078"> </FONT>â³äïîâ³äíî äî<FONT class="fs1077"> </FONT>ï.10.1<FONT class="fs1250"> </FONT><FONT class="fs1249"> </FONT>íàáèðàº ÷èííîñò³<FONT class="fs1076"> </FONT>ç<FONT class="fs828"> </FONT>ìîìåíòó ï³äïèñàííÿ ñòîðîíàìè<FONT class="fs1075"> </FONT>³<FONT class="fs1074"> </FONT>ä³º<FONT class="fs1073"> </FONT>äî 31.12.2012ð., àëå â áóäü-ÿêîìó âèïàäêó äî ïîâíîãî âèêîíàííÿ ñòîðîíàìè ñâî¿õ çîáîâÿçàíü çà äà-íèì äîãîâîðîì. </P>
<P class="ps26">Â³äïîâ³äíî äî ñïåöèô³êàö³¿ (äîäàòêó) ïîñòàâö³ ï³äëÿãàº Ðåíòãåí³âñüêèé àïàðàò íà 2 ðîáî÷èõ ì³ñöÿ<FONT class="fs1072"> </FONT>(öèôðîâèé) â³ò÷èçíÿíîãî âèðîáíèöòâà<FONT class="fs1071"> </FONT>(êîìïëåêñè ðåíòãåí³âñüê³ ä³àãíîñòè÷í³<FONT class="fs1070"> </FONT>«Ìåäèêñ») â ê³ëüêîñò³ 7<FONT class="fs1069"> </FONT>øò., ö³íà çà îäèíèöþ<FONT class="fs1248"> </FONT><FONT class="fs1247"> </FONT>685 000 ãðí., çàãàëüíà ö³íà<FONT class="fs1246"> </FONT><FONT class="fs1245"> </FONT>4 795 000,00 ãðí. áåç ÏÄÂ (ÏÄÂ íå ïåðåäáà÷åíî çã³äíî ç ï.197.1.27 ÏÊ Óêðà¿íè).(àðê.ñïðàâè 16).</P>
<P class="ps25">Äîãîâ³ð òà ñïåöèô³êàö³ÿ ï³äïèñàí³ íà÷àëüíèêîì Óïðàâë³ííÿ òà çàñòóïíèêîì äèðåêòîðà Òî-âàðèñòâà, ñêð³ïëåíî â³äòèñêàìè ïå÷àòîê ñòîð³í.(àðê.ñïðàâè 15,16).</P>
<P class="ps26">Ìàòåð³àëè ñïðàâè ñâ³ä÷àòü, ùî çã³äíî âèäàòêîâî¿ íàêëàäíî¿ ¹ÑÔ-000146 â³ä 26.11.2012ð. íà ñóìó<FONT class="fs1068"> </FONT>3 425 000<FONT class="fs1067"> </FONT>ãðí., àêò³â çäàâàííÿ-ïðèéìàííÿ ìåäè÷íîãî îáëàä-íàííÿ â³ä 26.11.2012ð.(5 øò.), âèäàòêîâèõ íàêëàäíèõ<FONT class="fs1066"> </FONT>¹ÑÔ-000189<FONT class="fs1065"> </FONT>â³ä<FONT class="fs1064"> </FONT>24.12.2012ð. íà ñóìó<FONT class="fs1063"> </FONT>685 000<FONT class="fs1062"> </FONT>ãðí., ¹ÑÔ-000190 â³ä 24.12. 2012ð. íà ñóìó 685 000<FONT class="fs1061"> </FONT>ãðí., àêò³â çäàâàííÿ-ïðèéìàííÿ ìåäè÷íîãî îáëàäíàííÿ â³ä<FONT class="fs1060"> </FONT>24.12.2012ð.(2<FONT class="fs1059"> </FONT>øò.)<FONT class="fs1244"> </FONT><FONT class="fs1243"> </FONT>Ïîçèâà÷ ïîñòàâèâ, à Â³äïîâ³äà÷ ïðèéíÿâ òîâàð çã³äíî óìîâ Äîãîâîðó.(àðê.ñïðàâè<FONT class="fs1058"> </FONT>17-26), ïðè öüîìó, Â³äïîâ³äà÷ ñâ³é îáîâÿçîê ç îïëàòè ïîñòàâëåíîãî òîâàðó âèêîíàâ ÷àñòêîâî, ñïëàòèâøè 424 500 ãðí., ùî âáà÷àºòüñÿ ç áàíê³âñüêî¿ âèïèñêè ïî îñîáîâîìó ðàõóíêó.(àðê.ñïðàâè 27).</P>
<P class="ps26">Ìàòåð³àëàìè ñïðàâè ñòâåðäæåíî, ùî 27.12.2013ð. ñòîðîíè óêëàëè Äîäàòêîâó óãîäó ¹1 äî Äîãîâîðó, â³äïîâ³äíî äî óìîâ ÿêî¿ êîøòè â ñóì³ 2 577 500 ãðí. áåç ÏÄÂ ñïëà÷óþòüñÿ Óïðàâë³ííÿì çàëåæíî â³ä íàäõîäæåíü áþäæåòíèõ êîøò³â. Äîäàòêîâà óãîäà ï³äïèñàíà íà÷àëüíèêîì Óïðàâë³ííÿ òà äèðåêòîðîì Òîâàðèñòâà, ñêð³ïëåíà â³äòèñêàìè ïå÷àòîê ñòîð³í.(àðê.ñïðàâè 72).</P>
<P class="ps26">Ð³øåííÿì ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³ â³ä 16.06.2014ð. ó ñïðàâ³ ¹918/450/14, êîï³ÿ ÿêîãî ì³ñòèòüñÿ<FONT class="fs1057"> </FONT>ó<FONT class="fs1056"> </FONT>ìàòåð³àëàõ äàíî¿ ñïðàâè<FONT class="fs1242"> </FONT><FONT class="fs1241"> </FONT>ïîçîâ Òîâàðèñòâà äî Óïðàâë³ííÿ ÷àñòêîâî çàäî-âîëåíî, ïðèñóäæåíî äî ñòÿãíåííÿ ç îñòàííüîãî 1 793 000<FONT class="fs1055"> </FONT>ãðí. áåç<FONT class="fs1054"> </FONT>ÏÄÂ îñíîâíîãî áîðãó, ó çàäîâî-ëåíí³ 2 577 500<FONT class="fs1053"> </FONT>ãðí. íà ï³äñòàâ³<FONT class="fs1052"> </FONT>Äîäàòêîâî¿ óãîäè<FONT class="fs1051"> </FONT>¹1 â³ä 27.12.2013ð. äî Äîãîâîðó<FONT class="fs1240"> </FONT><FONT class="fs1239"> </FONT>â³äìîâëåíî çà ïåðåä÷àñí³ñòþ çâåðíåííÿ.(àðê.ñïðàâè 69-71)._</P>
<P class="ps25">Ìàòåð³àëè ñïðàâè íå ì³ñòÿòü äîêàç³â âèêîíàííÿ ð³øåííÿ ñóäó ïî ñïðàâ³ ¹918/450/14.</P>
<P class="ps26">Ââàæàþ÷è,<FONT class="fs1050"> </FONT>ùî íåíàëåæíèì âèêîíàííÿì çîáîâÿçàííÿ<FONT class="fs1049"> </FONT>ç<FONT class="fs1048"> </FONT>îïëàòè îáëàäíàííÿ, ïîñòàâëåíîãî<FONT class="fs1047"> </FONT>26<FONT class="fs1046"> </FONT>ëèñòîïàäà òà 24<FONT class="fs1045"> </FONT>ãðóäíÿ<FONT class="fs1044"> </FONT>2012ð.<FONT class="fs1043"> </FONT>òà ÷åðåç çì³íè<FONT class="fs1042"> </FONT>â<FONT class="fs1041"> </FONT>ïîäàòêîâîìó<FONT class="fs1040"> </FONT>çàêîíîäàâñòâ³,<FONT class="fs1039"> </FONT>ÿê³ ïåðåäáà÷àþòü îïî-äàòêóâàííÿ ìåäè÷íîãî îáëàäíàííÿ çà<FONT class="fs1038"> </FONT>ñòàâêîþ<FONT class="fs1037"> </FONT>7%<FONT class="fs1036"> </FONT>ÏÄÂ, ÿêùî îïëàòà çä³éñíþºòüñÿ ï³ñëÿ 01<FONT class="fs1035"> </FONT>êâ³òíÿ<FONT class="fs1034"> </FONT>2014 ðîêó<FONT class="fs1305"> </FONT><FONT class="fs1304"> </FONT>Òîâàðèñòâî ââàæàº îáîâÿçêîâèì âíåñåííÿ äî<FONT class="fs1033"> </FONT>Äîãîâîðó çì³í øëÿõîì çá³ëüøåííÿ ö³íè òîâàðó íà 305 935<FONT class="fs1032"> </FONT>ãðí.,<FONT class="fs1303"> </FONT>ùî ñêëàäàº ñòàâêó 7%<FONT class="fs1031"> </FONT>ÏÄÂ òà ñòÿãíåííÿ<FONT class="fs1030"> </FONT>ç<FONT class="fs1029"> </FONT>Óïðàâë³ííÿ 305&nbsp; 935<FONT class="fs827"> </FONT>ãðí.<FONT class="fs1302"> </FONT>ñóìè çàçíà÷åíîãî ïîäàòêó, ïðî ùî ³ çàçíà÷èëî ó ïîçîâ³, ïîäàíîìó äî ãîñïîäàðñüêîãî ñóäó.(àðê.ñïðàâè 2-6). </P>
<P class="ps25">ßê âæå çàçíà÷àëîñÿ, ñóä ïåðøî¿ ³íñòàíö³¿ çàäîâîëèâ ïîçîâ ëèøå â ÷àñòèí³ âíåñåííÿ çì³í äî Äîãîâîðó, îäíàê, â³äìîâèâ â ÷àñòèí³ ñòÿãíåííÿ 305 935 ãðí.  7% ÏÄÂ.(àðê.ñïðàâè 111-116).</P>
<P class="ps24">Ïåðåâ³ðèâøè äîòðèìàííÿ ì³ñöåâèì ñóäîì âèìîã ÷èííîãî çàêîíîäàâñòâà ïðè óõâàëåíí³ îñ-êàðæóâàíîãî ð³øåííÿ, àïåëÿö³éíèé ñóä ââàæàº, ùî ñêàðãà Ïîçèâà÷à áåçï³äñòàâíà ³ íå ï³äëÿãàº çà-äîâîëåííþ, à ñêàðãà Ïðîêóðàòóðè îá´ðóíòîâàíà ³ ð³øåííÿ ñóäó ï³äëÿãàº ÷àñòêîâîìó ñêàñóâàííþ, ç îã-ëÿäó íà íàñòóïíå:</P>
<P class="ps19">Ïðåäìåòîì äàíî¿ ñïðàâè º<FONT class="fs1028"> </FONT>âíåñåííÿ çì³í äî äîãîâîðó äåðæàâíî¿ çàêóï³âë³ òà ñòÿãíåííÿ ÏÄÂ.</P>
<P class="ps21">Â³äïîâ³äíî äî<FONT class="fs826"> </FONT>ñò.173 Ãîñïîäàðñüêîãî êîäåêñó<FONT class="fs1301"> </FONT>Óêðà¿íè<FONT class="fs1238"> </FONT>(íàäàë³ â òåêñò³<FONT class="fs1300"> </FONT><FONT class="fs1299"> </FONT>ÃÊ<FONT class="fs1298"> </FONT>Óêðà¿íè) <FONT class="fs1237"> </FONT>ãîñïî-äàðñüêèé äîãîâ³ð º îäí³ºþ<FONT class="fs1027"> </FONT>ç ï³äñòàâ âèíèêíåííÿ ãîñïîäàðñüêèõ çîáîâÿçàíü ³ º îáîâÿçêîâèì äëÿ âèêîíàííÿ ñòîðîíàìè. Àíàëîã³÷íî âðåãóëüîâàíî ï³äñòàâè âèíèêíåííÿ ãîñïîäàðñüêîãî çîáîâÿçàí-íÿ ó ñò.ñò.<FONT class="fs1297"> </FONT>11,<FONT class="fs1236"> </FONT>629 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè (íàäàë³ â òåêñò³<FONT class="fs1235"> </FONT><FONT class="fs1234"> </FONT>ÖÊ<FONT class="fs1296"> </FONT>Óêðà¿íè). </P>
<P class="ps21">Çã³äíî ç³ ñòàòòåþ 193 ÃÊ<FONT class="fs1233"> </FONT>Óêðà¿íè, ñóáºêòè ãîñïîäàðþâàííÿ òà ³íø³ ó÷àñíèêè ãîñïîäàðñü-êèõ â³äíîñèí ïîâèíí³ âèêîíóâàòè ãîñïîäàðñüê³ çîáîâÿçàííÿ íàëåæíèì ÷èíîì â³äïîâ³äíî äî çàêî-íó, ³íøèõ ïðàâîâèõ àêò³â, äîãîâîðó, à çà â³äñóòíîñò³ êîíêðåòíèõ âèìîã ùîäî âèêîíàííÿ çîáîâÿ-çàííÿ<FONT class="fs1295"> </FONT><FONT class="fs1294"> </FONT>â³äïîâ³äíî äî âèìîã, ùî<FONT class="fs1026"> </FONT>ó<FONT class="fs1025"> </FONT>ïåâíèõ<FONT class="fs1024"> </FONT>óìîâàõ<FONT class="fs1023"> </FONT>çâè÷àéíî<FONT class="fs1022"> </FONT>ñòàâëÿòüñÿ. Äî âèêîíàííÿ ãîñïîäàðñüêèõ äîãîâîð³â çàñòîñîâóþòüñÿ â³äïîâ³äí³ ïîëîæåííÿ ÖÊ<FONT class="fs1232"> </FONT>Óêðà¿íè ç óðàõóâàííÿì îñîáëèâîñòåé, ïåðåä-áà÷åíèõ öèì Êîäåêñîì. Êîæíà ñòîðîíà ïîâèííà âæèòè óñ³õ çàõîä³â, íåîáõ³äíèõ äëÿ íàëåæíîãî âè-êîíàííÿ íåþ çîáîâÿçàííÿ, âðàõîâóþ÷è ³íòåðåñè äðóãî¿ ñòîðîíè ³ çàáåçïå÷åííÿ çàãàëüíîãîñïîäàð-ñüêîãî ³íòåðåñó. </P>
<P class="ps20">Äîãîâîðîì, â³äïîâ³äíî äî ñò.ñò.<FONT class="fs1231"> </FONT>626,<FONT class="fs1230"> </FONT>638 ÖÊ<FONT class="fs1293"> </FONT>Óêðà¿íè, º äîìîâëåí³ñòü äâîõ àáî á³ëüøå ñòîð³í, ñïðÿìîâàíà íà âñòàíîâëåííÿ, çì³íó àáî ïðèïèíåííÿ öèâ³ëüíèõ ïðàâ òà îáîâÿçê³â. Äîãîâ³ð º óêëà-äåíèì, ÿêùî ñòîðîíè â íàëåæí³é ôîðì³ äîñÿãëè çãîäè ç óñ³õ ³ñòîòíèõ óìîâ äîãîâîðó.</P>
<P class="ps21">²ñòîòíèìè óìîâàìè äîãîâîðó º óìîâè ïðî ïðåäìåò äîãîâîðó, óìîâè, ùî âèçíà÷åí³ çàêîíîì ÿê ³ñòîòí³ àáî º íåîáõ³äíèìè äëÿ äîãîâîð³â äàíîãî âèäó, à òàêîæ óñ³ ò³ óìîâè, ùîäî ÿêèõ çà çàÿâîþ õî÷à á îäí³º¿ ³ç ñòîð³í ìàº áóòè äîñÿãíóòî çãîäè. Çàçíà÷åí³ íîðìè êîðåñïîíäóþòüñÿ ç ïðèïèñàìè ñò.180 Ãîñïîäàðñüêîãî êîäåêñó Óêðà¿íè.</P>
<P class="ps21">Âèð³øóþ÷è äàíèé ñï³ð, êîëåã³ÿ ñóää³â âèõîäèòü ç òîãî, ùî ñòîðîíè º â³ëüíèìè â óêëàäåíí³ äîãîâîðó, âèáîð³ êîíòðàãåíòà òà âèçíà÷åíí³ óìîâ äîãîâîðó ç óðàõóâàííÿì âèìîã öüîãî êîäåêñó, ³í-øèõ àêò³â öèâ³ëüíîãî çàêîíîäàâñòâà, çâè÷à¿â ä³ëîâîãî îáîðîòó, âèìîã ðîçóìíîñò³ òà ñïðàâåäëèâîñ-ò³.(ñò.627<FONT class="fs1021"> </FONT>ÖÊ<FONT class="fs1229"> </FONT>Óêðà¿íè). Çì³ñò äîãîâîðó çã³äíî ÷.1<FONT class="fs1020"> </FONT>ñò.628<FONT class="fs1019"> </FONT>ÖÊ<FONT class="fs1292"> </FONT>Óêðà¿íè ñòàíîâëÿòü (ïóíêòè), âèçíà÷å-í³ íà ðîçñóä ñòîð³í ³ ïîãîäæåí³ íèìè òà óìîâè, ÿê³ º îáîâÿçêîâèìè â³äïîâ³äíî äî àêò³â öèâ³ëüíîãî çàêîíîäàâñòâà.</P>
<P class="ps20">Ìàòåð³àëàìè ñïðàâè ñòâåðäæåíî, ùî 08.11.2012ð. ç ìîìåíòó óêëàäåííÿ Äîãîâîðó<FONT class="fs1291"> </FONT> ì³æ ñòî-ðîíàìè âèíèêëè â³äíîñèíè ïîñòàâêè, îñê³ëüêè âçàºìîâ³äíîñèíè ñòîð³í ï³äïàäàþòü ï³ä âèçíà÷åííÿ, ÿêå ì³ñòÿòü ñòàòò³ 265<FONT class="fs1228"> </FONT>ÃÊ<FONT class="fs1227"> </FONT>Óêðà¿íè òà 712<FONT class="fs1018"> </FONT>ÖÊ<FONT class="fs1290"> </FONT>Óêðà¿íè: êîëè ïðîäàâåöü<FONT class="fs1017"> </FONT>(ïîñòà÷àëüíèê), ÿêèé çä³éñ-íþº ï³äïðèºìíèöüêó ä³ÿëüí³ñòü, çîáîâÿçóºòüñÿ ïåðåäàòè ó âñòàíîâëåíèé ñòðîê<FONT class="fs1016"> </FONT>(ñòðîêè) òîâàð ó âëàñí³ñòü ïîêóïöÿ äëÿ âèêîðèñòàííÿ éîãî ó ï³äïðèºìíèöüê³é ä³ÿëüíîñò³ àáî â ³íøèõ ö³ëÿõ, íå ïîâ-ÿçàíèõ ç îñîáèñòèì, ñ³ìåéíèì, äîìàøí³ì àáî ³íøèì ïîä³áíèì âèêîðèñòàííÿì, à ïîêóïåöü çîáîâ-ÿçóºòüñÿ ïðèéíÿòè òîâàð ³ ñïëàòèòè çà íüîãî ïåâíó ãðîøîâó ñóìó. </P>
<P class="ps21">Êð³ì òîãî, ÷àñòèíàìè<FONT class="fs1226"> </FONT>1,<FONT class="fs1225"> </FONT>5<FONT class="fs1015"> </FONT>ñò.40<FONT class="fs1224"> </FONT>Çàêîíó<FONT class="fs1223"> </FONT>Óêðà¿íè<FONT class="fs1222"> </FONT>«Ïðî<FONT class="fs1014"> </FONT>çä³éñíåííÿ äåðæàâíèõ çàêóï³âåëü» (íà-äàë³ â òåêñò³<FONT class="fs1289"> </FONT><FONT class="fs1288"> </FONT>Çàêîí) (ó ðåäàêö³¿ ÷èíí³é ñòàíîì íà äàòó óêëàäåííÿ äîãîâîðó òà âíåñåííÿ çì³í äî ïîäàòêîâîãî çàêîíîäàâñòâà) âðåãóëüîâàíî, ùî äîãîâ³ð ïðî çàêóï³âëþ óêëàäàºòüñÿ â³äïîâ³äíî äî íîðì ÖÊ<FONT class="fs1221"> </FONT>Óêðà¿íè òà ÃÊ<FONT class="fs1287"> </FONT>Óêðà¿íè ç óðàõóâàííÿì îñîáëèâîñòåé, âèçíà÷åíèõ öèì Çàêîíîì. Óìîâè äî-ãîâîðó ïðî çàêóï³âëþ íå ïîâèíí³ â³äð³çíÿòèñÿ â³ä çì³ñòó ïðîïîçèö³¿ êîíêóðñíèõ òîðã³â àáî ö³íîâî¿ ïðîïîçèö³¿<FONT class="fs1013"> </FONT>(ó<FONT class="fs1012"> </FONT>òîìó<FONT class="fs1011"> </FONT>÷èñë³ ö³íè çà îäèíèöþ òîâàðó) ïåðåìîæöÿ ïðîöåäóðè çàêóï³âë³. ²ñòîòí³ óìîâè äîãîâîðó ïðî çàêóï³âëþ íå ìîæóòü çì³íþâàòèñÿ ï³ñëÿ éîãî ï³äïèñàííÿ äî âèêîíàííÿ çîáîâÿçàíü ñòîðîíàìè ó ïîâíîìó îáñÿç³, êð³ì âèïàäê³â &nbsp;çì³íè ö³íè ó çâÿçêó ³ç çì³íîþ ñòàâîê ïîäàòê³â ³ çáîð³â ïðîïîðö³éíî äî çì³í òàêèõ ñòàâîê. Àíàëîã³÷íà íîðìà ïåðåäáà÷åíà ó ï.6<FONT class="fs1010"> </FONT>÷.4<FONT class="fs1009"> </FONT>ñò.36<FONT class="fs1008"> </FONT>Çàêîíó<FONT class="fs1007"> </FONT>Óêðà¿íè «Ïðî ïóáë³÷í³ çàêóï³âë³».</P>
<P class="ps21">Îñê³ëüêè,<FONT class="fs1006"> </FONT>äî äîãîâîðó<FONT class="fs1005"> </FONT>ïîñòàâêè<FONT class="fs1004"> </FONT>çàñòîñîâóþòüñÿ çàãàëüí³ ïîëîæåííÿ<FONT class="fs1003"> </FONT>ïðî<FONT class="fs1002"> </FONT>êóï³âëþ-ïðîäàæ, ÿêùî ³íøå íå âñòàíîâëåíî äîãîâîðîì, çàêîíîì àáî íå âèïëèâàº ç õàðàêòåðó â³äíîñèí ñòîð³í, òîìó â ñèëó ñòàòåé 655,<FONT class="fs1001"> </FONT>692<FONT class="fs1000"> </FONT>ÖÊ<FONT class="fs1220"> </FONT>Óêðà¿íè òà ï.4.1<FONT class="fs1181"> </FONT>Äîãîâîðó<FONT class="fs1286"> </FONT><FONT class="fs1219"> </FONT>ôàêò ïðèéíÿòòÿ Â³äïîâ³äà÷åì òîâàðó çóìîâ-ëþº âèíèêíåííÿ ó íüîãî çîáîâÿçàííÿ îïëàòèòè âàðò³ñòü öüîãî òîâàðó.</P>
<P class="ps21">Ñòàòòåþ<FONT class="fs999"> </FONT>629<FONT class="fs998"> </FONT>ÖÊ<FONT class="fs997"> </FONT>Óêðà¿íè,<FONT class="fs996"> </FONT>âñòàíîâëåíî,<FONT class="fs995"> </FONT>ùî<FONT class="fs994"> </FONT>äîãîâ³ð<FONT class="fs993"> </FONT>º<FONT class="fs992"> </FONT>îáîâÿçêîâèì<FONT class="fs991"> </FONT>äëÿ<FONT class="fs990"> </FONT>âèêîíàííÿ ñòîðîíàìè.</P>
<P class="ps21">Îáîâÿçîê ïîäàííÿ äîêàç³â âñòàíîâëåíèé ñòàòòåþ 33 ÃÏÊ<FONT class="fs1285"> </FONT>Óêðà¿íè.</P>
<P class="ps21">Ìàòåð³àëè ñïðàâè ñâ³ä÷àòü, ùî ïðè óêëàäåíí³ Äîãîâîðó ñòîðîíè äîòðèìàëèñü âèìîã çàêîíî-äàâñòâà äëÿ óêëàäåííÿ äîãîâîð³â òàêîãî ðîäó.</P>
<P class="ps26">Îäíîñòîðîííÿ â³äìîâà â³ä çîáîâÿçàííÿ àáî îäíîñòîðîííÿ çì³íà éîãî óìîâ íå äîïóñêàºòüñÿ, ÿêùî ³íøå íå âñòàíîâëåíî äîãîâîðîì àáî çàêîíîì.(ñò.ñò.<FONT class="fs989"> </FONT>525,<FONT class="fs988"> </FONT>526<FONT class="fs987"> </FONT>ÖÊ<FONT class="fs1284"> </FONT>Óêðà¿íè). </P>
<P class="ps2">Ïåðåãëÿäàþ÷è ð³øåííÿ<FONT class="fs986"> </FONT>ó<FONT class="fs985"> </FONT>äàí³é ñïðàâ³, êîëåã³ÿ ñóää³â íå ïîãîäæóºòüñÿ<FONT class="fs984"> </FONT>ç<FONT class="fs983"> </FONT>âèñíîâêîì ñóäó ïåðøî¿ ³íñòàíö³¿ ùîäî ï³äñòàâíîñò³ âèìîãè â ÷àñòèí³ âíåñåííÿ çì³í äî Äîãîâîðó.</P>
<P class="ps2">Òàê, ö³íà Äîãîâîðó, çã³äíî ï.3.1, ñòàíîâèòü 4 795 000 ãðí. </P>
<P class="ps2">Íàðàõóâàííÿ<FONT class="fs982"> </FONT>ÏÄÂ íå ïåðåäáà÷åíî<FONT class="fs981"> </FONT>â<FONT class="fs980"> </FONT>ñèëó ï.197.1.27<FONT class="fs979"> </FONT>Ïîäàòêîâîãî<FONT class="fs978"> </FONT>êîäåêñó<FONT class="fs977"> </FONT>Óêðà¿íè òà ïîñòà-íîâè Êàá³íåòó ì³í³ñòð³â Óêðà¿íè â³ä 08.08.2011ð. ¹ 867.</P>
<P class="ps2">Â³äïîâ³äíî äî ï.197.1.27 ÷.197.1 ñò.197 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè (â ðåäàêö³¿, ÿêà ä³ÿëà íà ìîìåíò ïðîâåäåííÿ êîíêóðñíèõ òîðã³â òà óêëàäàííÿ Äîãîâîðó) ïîñòà÷àííÿ ë³êàðñüêèõ çàñîá³â, äîçâîëåíèõ<FONT class="fs976"> </FONT>äëÿ âèðîáíèöòâà<FONT class="fs975"> </FONT>³<FONT class="fs974"> </FONT>çàñòîñóâàííÿ<FONT class="fs973"> </FONT>â<FONT class="fs972"> </FONT>Óêðà¿í³ òà âíåñåíèõ äî<FONT class="fs971"> </FONT>Äåðæàâíîãî<FONT class="fs970"> </FONT>ðåºñòðó<FONT class="fs969"> </FONT>ë³êàðñü-êèõ çàñîá³â<FONT class="fs1218"> </FONT>(ó òîìó ÷èñë³ àïòå÷íèìè çàêëàäàìè), à òàêîæ âèðîá³â ìåäè÷íîãî ïðèçíà÷åííÿ çà ïåðå-ë³êîì, çàòâåðäæåíèì Êàá³íåòîì ì³í³ñòð³â<FONT class="fs968"> </FONT>Óêðà¿íè.</P>
<P class="ps2">Ó<FONT class="fs967"> </FONT>â³äïîâ³äíîñò³ äî<FONT class="fs966"> </FONT>Ïåðåë³êó<FONT class="fs965"> </FONT>âèðîá³â ìåäè÷íîãî ïðèçíà÷åííÿ, îïåðàö³¿ ç ïîñòà÷àííÿ ÿêèõ çâ³ëüíÿþòüñÿ â³ä<FONT class="fs964"> </FONT>îïîäàòêóâàííÿ ïîäàòêîì íà äîäàíó âàðò³ñòü,<FONT class="fs963"> </FONT>çàòâåðäæåíîãî<FONT class="fs962"> </FONT>Ïîñòàíîâîþ<FONT class="fs961"> </FONT>Êàá³íåòó ì³í³ñòð³â<FONT class="fs960"> </FONT>Óêðà¿íè<FONT class="fs959"> </FONT>¹867<FONT class="fs958"> </FONT>â³ä 08.08.2011ð.<FONT class="fs957"> </FONT>(â ðåäàêö³¿, ÿêà ä³ÿëà íà ìîìåíò ïðîâåäåííÿ êîíêóðñíèõ òîðã³â òà óêëàäàííÿ Äîãîâîðó), â³ä îïîäàòêóâàííÿ ÏÄÂ çâ³ëüíÿþòüñÿ îïåðàö³¿ ç ïîñòà÷àííÿ, çîêðå-ìà, àïàðàòóðè äëÿ âèêîðèñòàííÿ ó ìåäèöèí³, õ³ðóðã³¿ (êîä çã³äíî ç ÓÊÒÇÅÄ &nbsp;9022 14 00 00). Ïðè öüîìó òîâàð, ÿêèé ïîñòàâëÿâñÿ çà Äîãîâîðîì ìàº êîä çã³äíî ç ÓÊÒÇÅÄ 9022 14 00 00, ùî ñòâåðä-æóºòüñÿ ñâ³äîöòâîì ïðî äåðæàâíó ðåºñòðàö³þ ¹4801/2006, âèäàíå Äåðæàâíîþ ³íñïåêö³ºþ ç êîíò-ðîëþ ÿêîñò³ ë³êàðñüêèõ çàñîá³â Ì³í³ñòåðñòâà îõîðîíè çäîðîâÿ Óêðà¿íè.</P>
<P class="ps2">Òîáòî, âðàõîâóþ÷è, ùî íà ìîìåíò ïðîâåäåííÿ êîíêóðñíèõ òîðã³â òà óêëàäàííÿ Äîãîâîðó<FONT class="fs1283"> </FONT><FONT class="fs1217"> </FONT>îïåðàö³¿<FONT class="fs825"> </FONT>ç<FONT class="fs956"> </FONT>ïîñòàâêè òîâàðó<FONT class="fs955"> </FONT>ó<FONT class="fs954"> </FONT>â³äïîâ³äíîñò³ äî<FONT class="fs953"> </FONT>ï.ï.191.121 Ïîäàòêîâîãî êîäåêñó<FONT class="fs952"> </FONT>Óêðà¿íè (íàäàë³ â òåêñò³<FONT class="fs1216"> </FONT><FONT class="fs1215"> </FONT>ÏÊ<FONT class="fs1214"> </FONT>Óêðà¿íè) òà Ïîñòàíîâè Êàá³íåòó<FONT class="fs951"> </FONT>ì³í³ñòð³â<FONT class="fs950"> </FONT>Óêðà¿íè ¹867<FONT class="fs949"> </FONT>â³ä 08.08.2011ð.<FONT class="fs948"> </FONT>çâ³ëüíÿëèñü â³ä îïîäàòêóâàííÿ ÏÄÂ<FONT class="fs1282"> </FONT><FONT class="fs1213"> </FONT>ñòîðîíàìè ïðàâîì³ðíî âñòàíîâëåíà â Äîãîâîð³ ö³íà òîâàðó áåç ÏÄÂ.</P>
<P class="ps2">ßê âáà÷àºòüñÿ ç ìàòåð³àë³â ñïðàâè òà ï³äòâåðäæóºòüñÿ ïðåäñòàâíèêàìè ñòîð³í<FONT class="fs1281"> </FONT><FONT class="fs1280"> </FONT>íà äåíü ïî-äàííÿ ïîçîâó Â³äïîâ³äà÷ çà ïîñòàâëåíèé òîâàð ðîçðàõóâàâñÿ ÷àñòêîâî. Îòæå, ïðîöåäóðà äåðæàâíî¿ çàêóï³âë³ º íåçàê³í÷åíîþ, îñê³ëüêè Â³äïîâ³äà÷ ìàº áîðã ïåðåä Ïîçèâà÷åì çà Äîãîâîðîì.</P>
<P class="ps3">Âåðõîâíîþ Ðàäîþ<FONT class="fs1212"> </FONT>Óêðà¿íè 27 áåðåçíÿ 2014ð. ïðèéíÿòî Çàêîí<FONT class="fs947"> </FONT>Óêðà¿íè<FONT class="fs946"> </FONT>«Ïðî çàïîá³ãàííÿ ô³-íàíñîâî¿ êàòàñòðîôè òà ñòâîðåííÿ ïåðåäóìîâ äëÿ åêîíîì³÷íîãî çðîñòàííÿ â<FONT class="fs945"> </FONT>Óêðà¿í³»<FONT class="fs944"> </FONT>¹1166, ÿêèì, áóëè âíåñåí³ çì³íè äî Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</P>
<P class="ps2">Òàê, çîêðåìà, ÷àñòèíà 193.1<FONT class="fs943"> </FONT>ñò.193<FONT class="fs942"> </FONT>ÏÊ<FONT class="fs1279"> </FONT>Óêðà¿íè äîïîâíåíà ïóíêòîì «â», çã³äíî ç ÿêèì îïåðà-ö³¿ ç ïîñòà÷àííÿ íà ìèòí³é òåðèòîð³¿ Óêðà¿íè òà ââåçåííÿ íà ìèòíó òåðèòîð³þ Óêðà¿íè ë³êàðñüêèõ çàñîá³â, äîçâîëåíèõ äëÿ âèðîáíèöòâà ³ çàñòîñóâàííÿ â Óêðà¿í³ òà âíåñåíèõ äî Äåðæàâíîãî ðåºñòðó ë³êàðñüêèõ çàñîá³â, à òàêîæ ìåäè÷íèõ âèðîá³â çà ïåðåë³êîì, çàòâåðäæåíèì Êàá³íåòîì ì³í³ñòð³â Óêðà¿íè, îïîäàòêîâóºòüñÿ ïîäàòêîì íà äîäàíó âàðò³ñòü çà ñòàâêîþ 7%.</P>
<P class="ps2">Ïðè öüîìó, ïóíêò 197.1.27 ÷.197.1 ñò.197 ÏÊ<FONT class="fs1278"> </FONT>Óêðà¿íè, çà ÿêèì íà ìîìåíò ï³äïèñàííÿ<FONT class="fs941"> </FONT>Äîãî-âîðó â³ä îïîäàòêóâàííÿ ÏÄÂ çâ³ëüíÿëèñü îïåðàö³¿ ç ïîñòà÷àííÿ ìåäè÷íèõ âèðîá³â, áóâ âèêëþ÷å-íèé. </P>
<P class="ps2">Çàçíà÷åí³ çì³íè âñòóïèëè â ñèëó ç 01 êâ³òíÿ 2014 ðîêó.</P>
<P class="ps2">Çã³äíî<FONT class="fs940"> </FONT>ç<FONT class="fs939"> </FONT>÷.187.7<FONT class="fs938"> </FONT>ñò.187<FONT class="fs937"> </FONT>ÏÊ<FONT class="fs1277"> </FONT>Óêðà¿íè, äàòîþ âèíèêíåííÿ ïîäàòêîâîãî çîáîâÿçàííÿ<FONT class="fs936"> </FONT>ó<FONT class="fs935"> </FONT>ðàç³ ïîñ-òà÷àííÿ òîâàð³â/ïîñëóã ç îïëàòîþ çà ðàõóíîê áþäæåòíèõ êîøò³â º äàòà çàðàõóâàííÿ òàêèõ êîøò³â íà áàíê³âñüêèé ðàõóíîê ïëàòíèêà ïîäàòêó àáî äàòà îòðèìàííÿ â³äïîâ³äíî¿ êîìïåíñàö³¿ ó áóäü-ÿê³é ³íø³é ôîðì³, âêëþ÷àþ÷è çìåíøåííÿ çàáîðãîâàíîñò³ òàêîãî ïëàòíèêà ïîäàòêó çà éîãî çîáîâÿçàí-íÿìè ïåðåä áþäæåòîì.</P>
<P class="ps2">Îòæå, îïåðàö³ÿ ç ïîñòàâêè òîâàðó ï³ñëÿ 01 êâ³òíÿ 2014 ðîêó îïîäàòêîâóºòüñÿ ïîäàòêîì íà äîäàíó âàðò³ñòü çà ñòàâêîþ 7 %.</P>
<P class="ps3">Â³äïîâ³äíî äî ñò.632 ÖÊ<FONT class="fs1276"> </FONT>Óêðà¿íè, ö³íà â äîãîâîð³ âñòàíîâëþºòüñÿ çà äîìîâëåí³ñòþ ñòîð³í. Çì³íà ö³íè ï³ñëÿ óêëàäåííÿ äîãîâîðó äîïóñêàºòüñÿ ëèøå ó âèïàäêàõ ³ íà óìîâàõ, âñòàíîâëåíèõ äî-ãîâîðîì àáî çàêîíîì.</P>
<P class="ps2">Çà ÷àñòèíîþ 2 ñò.651<FONT class="fs926"> </FONT>ÖÊ<FONT class="fs1210"> </FONT>Óêðà¿íè, äîãîâ³ð ìîæå áóòè çì³íåíî àáî ðîç³ðâàíî íà âèìîãó îäí³-º¿ ³ç ñòîð³í ó<FONT class="fs925"> </FONT>ðàç³ ³ñòîòíîãî ïîðóøåííÿ äîãîâîðó äðóãîþ ñòîðîíîþ òà â ³íøèõ âèïàäêàõ, âñòàíîâ-ëåíèõ äîãîâîðîì àáî çàêîíîì. ²ñòîòíèì º òàêå ïîðóøåííÿ ñòîðîíîþ äîãîâîðó, êîëè âíàñë³äîê çàâ-äàíî¿ öèì øêîäè äðóãà ñòîðîíà çíà÷íîþ ì³ðîþ ïîçáàâëÿºòüñÿ òîãî, íà ùî âîíà ðîçðàõîâóâàëà ïðè óêëàäåíí³ äîãîâîðó.</P>
<P class="ps2">Â³äïîâ³äíî äî ÷.1<FONT class="fs924"> </FONT>ñò.652<FONT class="fs923"> </FONT>ÖÊ<FONT class="fs1209"> </FONT>Óêðà¿íè,<FONT class="fs922"> </FONT>ó<FONT class="fs921"> </FONT>ðàç³ ³ñòîòíî¿ çì³íè îáñòàâèí, ÿêèìè ñòîðîíè êåðóâà-ëèñÿ ïðè óêëàäåíí³ äîãîâîðó, äîãîâ³ð ìîæå áóòè çì³íåíèé àáî ðîç³ðâàíèé çà çãîäîþ ñòîð³í, ÿêùî ³íøå íå âñòàíîâëåíî äîãîâîðîì àáî íå âèïëèâàº ³ç ñóò³ çîáîâÿçàííÿ. Çì³íà îáñòàâèí º ³ñòîòíîþ, ÿêùî âîíè çì³íèëèñÿ íàñò³ëüêè, ùî, ÿêáè ñòîðîíè ìîãëè öå ïåðåäáà÷èòè, âîíè íå óêëàëè á äîãîâ³ð àáî óêëàëè á éîãî íà ³íøèõ óìîâàõ.</P>
<P class="ps2">×àñòèíîþ 2 ñò.652 ÖÊ<FONT class="fs1208"> </FONT>Óêðà¿íè âèçíà÷åíî, ÿêùî ñòîðîíè íå äîñÿãëè çãîäè ùîäî ïðèâåäåí-íÿ äîãîâîðó ó â³äïîâ³äí³ñòü ç îáñòàâèíàìè, ÿê³ ³ñòîòíî çì³íèëèñü, àáî ùîäî éîãî ðîç³ðâàííÿ, äîãî-â³ð ìîæå áóòè ðîç³ðâàíèé, à ç ï³äñòàâ, âñòàíîâëåíèõ ÷àñòèíîþ ÷åòâåðòîþ ö³º¿ ñòàòò³,<FONT class="fs1207"> </FONT><FONT class="fs1206"> </FONT>çì³íåíèé çà ð³øåííÿì ñóäó íà âèìîãó çà³íòåðåñîâàíî¿ ñòîðîíè çà íàÿâíîñò³ îäíî÷àñíî òàêèõ óìîâ: â ìîìåíò óêëàäåííÿ äîãîâîðó ñòîðîíè âèõîäèëè ç òîãî, ùî òàêà çì³íà îáñòàâèí íå íàñòàíå; çì³íà îáñòàâèí çóìîâëåíà ïðè÷èíàìè, ÿê³ çà³íòåðåñîâàíà ñòîðîíà íå ìîãëà óñóíóòè ï³ñëÿ ¿õ âèíèêíåííÿ ïðè âñ³é òóðáîòëèâîñò³ òà îáà÷íîñò³, ÿê³ â³ä íå¿ âèìàãàëèñÿ; âèêîíàííÿ äîãîâîðó ïîðóøèëî á ñï³ââ³äíîøåí-íÿ ìàéíîâèõ ³íòåðåñ³â ñòîð³í ³ ïîçáàâèëî á çà³íòåðåñîâàíó ñòîðîíó òîãî, íà ùî âîíà ðîçðàõîâóâàëà ïðè óêëàäåíí³ äîãîâîðó; ³ç ñóò³ äîãîâîðó àáî çâè÷à¿â ä³ëîâîãî îáîðîòó íå âèïëèâàº, ùî ðèçèê çì³íè îáñòàâèí íåñå çà³íòåðåñîâàíà ñòîðîíà.</P>
<P class="ps2">Çàêîí ïîâÿçóº ìîæëèâ³ñòü ðîç³ðâàííÿ äîãîâîðó áåçïîñåðåäíüî íå ç íàÿâí³ñòþ ³ñòîòíî¿ çì³-íè îáñòàâèí,<FONT class="fs920"> </FONT>à ç íàÿâí³ñòþ ÷îòèðüîõ óìîâ, âèçíà÷åíèõ ÷.2 ñò.652 ÖÊ<FONT class="fs1275"> </FONT>Óêðà¿íè, ïðè ³ñòîòí³é çì³í³ îáñòàâèí. Òàêî¿ æ<FONT class="fs919"> </FONT>äóìêè<FONT class="fs918"> </FONT>äîòðèìóºòüñÿ Âåðõîâíèé<FONT class="fs917"> </FONT>ñóä<FONT class="fs916"> </FONT>Óêðà¿íè, ùî çíàéøëî â³äîáðàæåííÿ ó ïîñ-òàíîâ³ â³ä 11.12.2012ð.<FONT class="fs915"> </FONT>ó ñïðàâ³ ¹3-63ãñ12.</P>
<P class="ps2">Âèõîäÿ÷è ³ç çì³ñòó ñòàòò³ ñò.652 ÖÊ<FONT class="fs1274"> </FONT>Óêðà¿íè, âèïàäêè óñêëàäíåííÿ ó âèêîíàíí³ äîãîâîðó íå ìîæóòü ìàòè ì³ñöÿ, ÿêùî ïîòåðï³ëà ñòîðîíà ïðèéíÿëà íà ñåáå ðèçèê çì³íè îáñòàâèí. </P>
<P class="ps3">À îòæå, â äàíîìó âèïàäêó ïðèéíÿòòÿ Ïîçèâà÷åì íà ñåáå ðèçèêó çì³íè îáñòàâèí áóëî ïðÿìî â³äîáðàæåíî â òåêñò³ äîãîâîðó.</P>
<P class="ps2">Òàê, ïóíêòîì 3.1 Äîãîâîðó ñòîðîíàìè çàêð³ïëåíî, ùî ö³íà íà òîâàð ñòàíîâèòü 4 795 000 ãðí. Ïðè öüîìó, ö³íà ìîæå áóòè çìåíøåíà çà çãîäîþ ñòîð³í.(ï.4.2 Äîãîâîðó).</P>
<P class="ps2">Â³äòàê, Ïîçèâà÷ ïîãîäèâñÿ íà óìîâó, ùî ö³íà òîâàðó âèçíà÷åíà â ñóì³ â ñóì³ 4&nbsp; 795&nbsp; 000 ãðí.</P>
<P class="ps2">Çà òàêèõ îáñòàâèí êîëåã³ÿ ñóää³â ââàæàº, ùî íà ìîìåíò óêëàäåííÿ Äîãîâîðó Â³äïîâ³äà÷ âçÿâ íà ñåáå<FONT class="fs824"> </FONT>ðèçèê ìîæëèâîñò³ ñïëàòè ñóìè<FONT class="fs823"> </FONT>ïîäàòêó íå ò³ëüêè â ðîçì³ð³ ³ çà ñòàâêîþ, ùî ³ñíóâàëà íà ìîìåíò ï³äïèñàííÿ óãîäè, à é íà ìîìåíò îñòàòî÷íî¿ îïëàòè âàðòîñò³ òîâàðó. </P>
<P class="ps3">Êð³ì<FONT class="fs822"> </FONT>òîãî, ñòàòòåþ 42<FONT class="fs914"> </FONT>Ãîñïîäàðñüêîãî êîäåêñó Óêðà¿íè ïåðåäáà÷åíî, ùî ï³äïðèºìíèöòâî öå ñàìîñò³éíà, ³í³ö³àòèâíà, ñèñòåìàòè÷íà ,íà âëàñíèé ðèçèê ãîñïîäàðñüêà ä³ÿëüí³ñòü, ùî çä³éñíþºòü-ñÿ ñóáºêòàìè ãîñïîäàðþâàííÿ<FONT class="fs913"> </FONT>(ï³äïðèºìöÿìè) ç ìåòîþ äîñÿãíåííÿ åêîíîì³÷íèõ ³ ñîö³àëüíèõ ðå-çóëüòàò³â òà îäåðæàííÿ ïðèáóòêó. </P>
<P class="ps2">Â³äïîâ³äíî äî<FONT class="fs912"> </FONT>Äåðæàâíîãî<FONT class="fs911"> </FONT>êëàñèô³êàòîðà<FONT class="fs1205"> </FONT>Óêðà¿íè, çàòâåðäæåíîãî íàêàçîì<FONT class="fs1204"> </FONT>Äåðæàâíîãî êî-ì³òåòó<FONT class="fs1203"> </FONT>Óêðà¿íè ç ïèòàíü òåõí³÷íîãî ðåãóëþâàííÿ òà ñïîæèâ÷î¿ ïîë³òèêè â³ä 28.05.2004ð., ï³äïðè-ºìíèöüêà ä³ÿëüí³ñòü<FONT class="fs1273"> </FONT><FONT class="fs1202"> </FONT>ñàìîñò³éíà ³í³ö³àòèâíà, ñèñòåìàòè÷íà, íà âëàñíèé ðèçèê ãîñïîäàðñüêà ä³ÿëü-í³ñòü, çä³éñíþâàíà ñóáºêòàìè ãîñïîäàðþâàííÿ (ï³äïðèºìöÿìè) ç ìåòîþ äîñÿãíåííÿ åêîíîì³÷íèõ ³ ñîö³àëüíèõ ðåçóëüòàò³â òà îäåðæàííÿ ïðèáóòêó.</P>
<P class="ps2">Òàêèì<FONT class="fs910"> </FONT>÷èíîì,<FONT class="fs909"> </FONT>çä³éñíþþ÷è<FONT class="fs908"> </FONT>ï³äïðèºìíèöüêó<FONT class="fs907"> </FONT>ä³ÿëüí³ñòü<FONT class="fs906"> </FONT>îñîáà<FONT class="fs821"> </FONT>ìàº<FONT class="fs905"> </FONT>óñâ³äîìëþâàòè,<FONT class="fs904"> </FONT>ùî<FONT class="fs903"> </FONT>òàêà ïðîâàäèòüñÿ íåþ íà âëàñíèé ðèçèê, à òîìó êîðèñòóþ÷èñü ïðàâîì ñàìîñò³éíîãî çàëó÷åííÿ ô³íàíñî-èõ ðåñóðñ³â ïîâèííà çä³éñíþâàòè âëàñíèé êîìåðö³éíèé ðîçðàõóíîê ùîäî íàñë³äê³â óêëàäåííÿ â³ä-ïîâ³äíèõ ïðàâî÷èí³â, à òàêîæ ñàìîñò³éíî íåñòè êîìåðö³éí³ ðèçèêè ¿õ íåñïðèÿòëèâîñò³, ùî ìîæóòü íàñòàòè â ðåçóëüòàò³ òàêèõ ïðàâî÷èí³â. Íàñòàííÿ íåñïðèÿòëèâèõ íàñë³äê³â ó ãîñïîäàðñüê³é ä³ÿëü-íîñò³ ï³äïðèºìöÿ º éîãî âëàñíèì êîìåðö³éíèì ðèçèêîì, íà îñíîâ³ ÿêîãî ³ çä³éñíþºòüñÿ ï³äïðèºì-íèöòâî.</P>
<P class="ps2">Êîæíà ³ç ñòîð³í äîãîâîðó ïðèéìàº íà ñåáå â³äïîâ³äí³ ðèçèêè ìîæëèâîãî ïîã³ðøåííÿ íå ò³-ëüêè åêîíîì³÷íî¿ ñèòóàö³¿ òà ô³íàíñîâîãî ñòàíîâèùà ñâîãî ï³äïðèºìñòâà, ï³äïðèºìñòâ ñâî¿õ êîí-òðàãåíò³â òà êðà¿íè â ö³ëîìó, à é ðèçèê ìîæëèâîñò³ çì³í â çàêîíîäàâñòâ³, ó âèãëÿä³ ââåäåííÿ àáî çá³ëüøåííÿ ðîçì³ðó/ñòàâîê ïîäàòêó. Ïðè öüîìó ó÷àñíèê äîãîâîðó, â äàíîìó âèïàäêó ïîêóïåöü íå ïîâèíåí â³äïîâ³äàòè çà ïðîðàõóíêè ñóáºêòà ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³, ç ÿêèì â³í óêëàâ äîãîâ³ð.</P>
<P class="ps3">²ç çàçíà÷åíèõ ìîòèâ³â, ïîñèëàííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó íà çì³íè äî Ïîäàòêîâîãî êîäåêñó<FONT class="fs902"> </FONT>Óêðà¿íè ÿê íà ïðàâîâó ï³äñòàâó äëÿ çì³íè ³ñòîòíî¿ óìîâè äîãîâîðó<FONT class="fs1201"> </FONT><FONT class="fs1200"> </FONT>º áåçï³äñòàâíèìè, îñ-ê³ëüêè ïðèïèñè öüîãî êîäåêñó íå íàäàþòü ìîæëèâîñò³ çì³íè ö³íè äîãîâîðó ó âèïàäêàõ çì³íè ñòàâ-êè ïîäàòêó òà çì³íè çáîð³â. </P>
<P class="ps2">Çã³äíî ç ï.7 ÷.5 ñò.40 Çàêîíó<FONT class="fs1199"> </FONT>Óêðà¿íè «Ïðî<FONT class="fs901"> </FONT>çä³éñíåííÿ äåðæàâíèõ çàêóï³âåëü»<FONT class="fs1198"> </FONT><FONT class="fs1197"> </FONT>³ñòîòí³ óìî-âè äîãîâîðó ïðî çàêóï³âëþ íå ìîæóòü çì³íþâàòèñÿ ï³ñëÿ éîãî ï³äïèñàííÿ äî âèêîíàííÿ çîáîâÿ-çàíü ñòîðîíàìè ó ïîâíîìó îáñÿç³, êð³ì âèïàäê³â çì³íè ö³íè ó çâÿçêó ç³ çì³íîþ ñòàâîê ïîäàòê³â ³ çáîð³â ïðîïîðö³éíî äî çì³í ñòàâîê. </P>
<P class="ps2">Àíàëîã³÷íà íîðìà çàêð³ïëåíà ³ ïóíêòîì 6<FONT class="fs900"> </FONT>÷.5<FONT class="fs899"> </FONT>ñò.40<FONT class="fs898"> </FONT>çàçíà÷åíîãî Çàêîíó.</P>
<P class="ps2">Òîáòî,<FONT class="fs897"> </FONT>ö³íà äîãîâîðó ìîæå áóòè çì³íåíà ó âèïàäêó, âñòàíîâëåíîìó Çàêîíîì, à ñàìå ó çâÿçêó ³ç çì³íîþ ñòàâîê ïîäàòê³â ³ çáîð³â ïðîïîðö³éíî äî çì³í òàêèõ ñòàâîê.</P>
<P class="ps2">Ðàçîì ç òèì, Ïîçèâà÷ íà ìîìåíò óêëàäåííÿ äîãîâîðó áóâ çâ³ëüíåíèé â³ä îïîäàòêóâàííÿ, ó çâÿçêó ç ÷èì áåçïîñåðåäíüî äî ö³íè äîãîâîðó íå áóëî âêëþ÷åíî ðîçì³ðó ñòàâêè ïîäàòêó íà äîäàíó âàðò³ñòü.<FONT class="fs875"> </FONT>Òîìó<FONT class="fs874"> </FONT>âèìîãè<FONT class="fs873"> </FONT>Çàêîíó<FONT class="fs1192"> </FONT>Óêðà¿íè «Ïðî<FONT class="fs872"> </FONT>çä³éñíåííÿ<FONT class="fs871"> </FONT>äåðæàâíèõ<FONT class="fs870"> </FONT>çàêóï³âåëü» íå íàä³ëÿþòü ïîñòà-÷àëüíèêà ïðàâîì íà çì³íó ³ñòîòíî¿ óìîâè ñàìå ó çâÿçêó ³ç âñòàíîâëåííÿì ñòàâêè ïîäàòêó.</P>
<P class="ps3">Êð³ì òîãî,<FONT class="fs1272"> </FONT>çâàæàþ÷è,<FONT class="fs1271"> </FONT>ùî â³äïîâ³äíî äî ÷.2 ñò.632 ÖÊ<FONT class="fs1191"> </FONT>Óêðà¿íè,<FONT class="fs1190"> </FONT>çì³íà ö³íè ï³ñëÿ óêëàäåííÿ äîãîâîðó äîïóñêàºòüñÿ ëèøå<FONT class="fs1270"> </FONT>ó<FONT class="fs1189"> </FONT>âèïàäêàõ ³ íà óìîâàõ, âñòàíîâëåíèõ äîãîâîðîì àáî çàêîíîì. Â³äïî-â³äíî äî ÷.3<FONT class="fs869"> </FONT>çàçíà÷åíî¿ ñòàòò³<FONT class="fs1188"> </FONT><FONT class="fs1187"> </FONT>çì³íà ö³íè â äîãîâîð³ ï³ñëÿ éîãî âèêîíàííÿ íå äîïóñêàºòüñÿ. Â äà-íîìó âèïàäêó,<FONT class="fs868"> </FONT>Äîãîâ³ð<FONT class="fs867"> </FONT>â<FONT class="fs866"> </FONT>÷àñòèí³ ïîñòàâêè òîâàðó<FONT class="fs865"> </FONT>Ïîçèâà÷ âèêîíàâ, òîìó â³äñóòí³ ï³äñòàâè äëÿ çá³-ëüøåííÿ ö³íè òà äëÿ ñòÿãíåííÿ çàçíà÷åíî¿ ñóìè ç Â³äïîâ³äà÷à. </P>
<P class="ps2">Â³äòàê, êîëåã³ÿ ñóää³â ââàæàº, ùî ïðàâîâ³ ï³äñòàâè äëÿ âíåñåííÿ çì³í ó Äîãîâ³ð òà ñòÿãíåí-íÿ 305 935<FONT class="fs864"> </FONT>ãðí. ç<FONT class="fs863"> </FONT>Â³äïîâ³äà÷à. Òàêî¿<FONT class="fs862"> </FONT>æ<FONT class="fs861"> </FONT>äóìêè, âèð³øóþ÷è àíàëîã³÷íèé ñï³ð, ä³éøîâ Âèùèé ãîñïî-äàðñüêèé ñóä Óêðà¿íè, ùî çíàéøëî â³äîáðàæåííÿ ó ïîñòàíîâ³ â³ä 14.01.2016ð. ó ñïðàâ³ ¹ ¹918/ 1671/14.</P>
<P class="ps3">Ïðè öüîìó,<FONT class="fs860"> </FONT>ï³ñëÿ ñïëàòè<FONT class="fs859"> </FONT>Óïðàâë³ííÿì áîðãó òà â³äîáðàæåííÿ Òîâàðèñòâîì<FONT class="fs858"> </FONT>ó<FONT class="fs857"> </FONT>ñâî¿é ïîäàòêî-â³é çâ³òíîñò³ ïîäàòêó íà äîäàíó âàðò³ñòü â ðîçì³ð³ 7%<FONT class="fs1186"> </FONT><FONT class="fs1185"> </FONT>âêàçàí³ âèñíîâêè íå ïîçáàâëÿþòü îñòàííº ïðàâà íà çâåðíåííÿ äî ñóäó ³ç ïîçîâîì ïðî â³äøêîäóâàííÿ çáèòê³â. Àíàëîã³÷íî âðåãóëüîâàíî òàê³ ñàì³ ïðàâîâ³äíîñèíè<FONT class="fs856"> </FONT>Âèùèì ãîñïîäàðñüêèì ñóäîì<FONT class="fs855"> </FONT>Óêðà¿íè ó<FONT class="fs854"> </FONT>ïîñòàíîâ³ â³ä 15.02.2017ð. ïî ñïðàâ³ ¹906/1568/15 çà ó÷àñòþ ÒçÎÂ<FONT class="fs853"> </FONT>«²ëàòàíìåä».</P>
<P class="ps3">Òàêèì ÷èíîì,<FONT class="fs852"> </FONT>âèñíîâîê<FONT class="fs851"> </FONT>ñóäó ïåðøî¿ ³íñòàíö³¿ ïðî<FONT class="fs850"> </FONT>â³äìîâó â ÷àñòèí³ ñòÿãíåííÿ êîøò³â º ïðà-âîì³ðíèì, à ùîäî âíåñåííÿ çì³í ó Äîãîâ³ð<FONT class="fs1269"> </FONT><FONT class="fs1268"> </FONT>áåçï³äñòàâíèì, ùî çóìîâëþº ñêàñóâàííÿ ð³øåííÿ ñóäó ïåðøî¿ ³íñòàíö³¿ â ÷àñòèí³ çàäîâîëåííÿ ïîçîâó òà ïðèéíÿòòÿ íîâîãî ïðî â³äìîâó â ïîçîâ³.</P>
<P class="ps4">Â³äïîâ³äíî äî ñò.43 ÃÏÊ<FONT class="fs1267"> </FONT>Óêðà¿íè, ãîñïîäàðñüêèé ñóä îö³íþº äîêàçè çà ñâî¿ì âíóòð³øí³ì ïå-ðåêîíàííÿì, 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="ps4">Ç îãëÿäó íà âèêëàäåíå, äîâîäè Òîâàðèñòâà çàçíà÷åí³ â<FONT class="fs849"> </FONT>àïåëÿö³éí³é ñêàðç³, íå âèçíàþòüñÿ àïåëÿö³éíèì ñóäîì òàêèìè, ùî ìîæóòü áóòè ï³äñòàâîþ çã³äíî ñò.104 Ãîñïîäàðñüêîãî ïðîöåñóàëü-íîãî êîäåêñó<FONT class="fs848"> </FONT>Óêðà¿íè<FONT class="fs820"> </FONT>äëÿ ñêàñóâàííÿ ÷è çì³íè îñêàðæóâàíîãî ð³øåííÿ. Îäíàê, êîëåã³ÿ ñóää³â ââà-æàº, ùî íàÿâí³ âñ³ ï³äñòàâè äëÿ çàäîâîëåííÿ àïåëÿö³éíî¿ ñêàðãè Ïðîêóðîðà òà ÷àñòêîâîãî ñêàñó-âàííÿ ð³øåííÿ ñóäó ïåðøî¿ ³íñòàíö³¿ ç ï³äñòàâ ï.ï.<FONT class="fs1266"> </FONT>3,<FONT class="fs1265"> </FONT>4 ÷.1<FONT class="fs847"> </FONT>ñò.104 ÃÏÊ<FONT class="fs1264"> </FONT>Óêðà¿íè ÷åðåç íåïðàâèëüíå çàñòîñóâàííÿ íîðì ìàòåð³àëüíîãî ïðàâà òà íåâ³äïîâ³äí³ñòü îáñòàâèíàì ñïðàâè âèñíîâê³â, âèêëàäå-íèõ ó ð³øåíí³, ùî ïðèçâåëî äî óõâàëåííÿ íåçàêîííîãî ñóäîâîãî ð³øåííÿ.</P>
<P class="ps4">Êð³ì òîãî, çàäîâîëåííÿ àïåëÿö³éíî¿ ñêàðãè Ïðîêóðîðà, çóìîâëþº, çã³äíî ÷.2<FONT class="fs846"> </FONT>ñò.49<FONT class="fs845"> </FONT>ÃÏÊ Óê-ðà¿íè, ïåðåðîçïîä³ë âèòðàò ç³ ñïëàòè ñóäîâîãî çáîðó. Òîìó, ç Òîâàðèñòâà íà êîðèñòü Ïðîêóðàòóðè íàëåæèòü ñòÿãíóòè <FONT class="fs212">6 563 ãðí. 73 êîï. </FONT>âèòðàò ç³ ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè.</P>
<P class="ps1"><FONT class="fs211">Êåðóþ÷èñü, ñò.ñò.</FONT><FONT class="fs841"> </FONT><FONT class="fs210">33,</FONT><FONT class="fs840"> </FONT><FONT class="fs209">34,</FONT><FONT class="fs839"> </FONT><FONT class="fs208">43,</FONT><FONT class="fs838"> </FONT><FONT class="fs207">49,</FONT><FONT class="fs837"> </FONT><FONT class="fs206">99,</FONT><FONT class="fs836"> </FONT><FONT class="fs205">101,</FONT><FONT class="fs835"> </FONT><FONT class="fs204">103, 104,</FONT><FONT class="fs834"> </FONT><FONT class="fs203">105 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä - </FONT></P>
<P class="ps29"><FONT class="fs202">ÏÎÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps22"><FONT class="fs201">1</FONT>. Àïåëÿö³éíó ñêàðãó Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «²ëàòàíìåä» íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³ â³ä 20.02.2017ð. ó ñïðàâ³ ¹918/18/17 çàëèøèòè áåç çàäî-âîëåííÿ.</P>
<P class="ps22"><FONT class="fs200">2</FONT>. Àïåëÿö³éíó ñêàðãó Ïðîêóðàòóðè Ð³âíåíñüêî¿ îáëàñò³ íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Ð³â-íåíñüêî¿ îáëàñò³ â³ä 20.02.2017ð. ó ñïðàâ³ ¹918/18/17 çàäîâîëèòè.</P>
<P class="ps22"><FONT class="fs199">3</FONT>. Ð³øåííÿ ñóäó ïåðøî¿ ³íñòàíö³¿ â ÷àñòèí³ âíåñåííÿ çì³í äî ï.3.1<FONT class="fs844"> </FONT>Äîãîâîðó ¹1/4 ïðî çàêó-ï³âëþ òîâàðó çà äåðæàâí³ êîøòè â³ä 08.11.2012ð. <FONT class="fs198">ñêàñóâàòè</FONT> òà ïðèéíÿòè â ö³é ÷àñòèí³ íîâå ð³-øåííÿ, ÿêèì <FONT class="fs197">ó ïîçîâ³ â³äìîâèòè</FONT>.</P>
<P class="ps22"><FONT class="fs196">4</FONT>. Â ðåøò³ ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³ â³ä 20.02.2017ð. ó ñïðàâ³ ¹918/ 18/17 çàëèøèòè áåç çì³í.</P>
<P class="ps22"><FONT class="fs193">6</FONT>. Äîðó÷èòè ì³ñöåâîìó ãîñïîäàðñüêîìó ñóäó âèäà÷ó â³äïîâ³äíîãî íàêàçó.</P>
<P class="ps22"><FONT class="fs192">7</FONT>. Ïîñòàíîâà íàáèðàº çàêîííî¿ ñèëè ç äíÿ ¿¿ ïðèéíÿòòÿ ³ ìîæå áóòè îñêàðæåíà â êàñàö³éíîìó ïîðÿäêó çã³äíî ç Ðîçä³ëîì Õ²²-1 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</P>
<P class="ps22"><FONT class="fs191">8</FONT>. Ñïðàâó ¹918/18/17 ïîâåðíóòè äî ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³.</P>
<P class="ps8"><FONT class="fs190">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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ãðÿçíîâ Â.Â. &nbsp;</FONT></P>
<P class="ps7"><FONT class="fs189">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;Âàñèëèøèí À.Ð. &nbsp;</FONT></P>
<P class="ps7"><FONT class="fs152"><BR>
</FONT><FONT class="fs188">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;Ðîç³çíàíà ².Â. &nbsp;</FONT></P>