<TITLE>910/7950/16</TITLE>
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<TR><TD width="100 %" class="tds1"><P class="ps13"><FONT class="fs177"> &nbsp;</FONT><FONT class="fs175"><IMG src="herb.gif" height=70 width=52></FONT></P><BR>
<P class="ps6"><FONT class="fs106">Ð²ØÅÍÍß</FONT></P>
<P class="ps6"><FONT class="fs105">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="50 %" class="tds6"><P>23.05.2017</P></TD><TD width="50 %" class="tds6"><P class="ps12"><FONT class="fs118">Ñïðàâà ¹910/7950/16</FONT></P></TD></TR>
<P><FONT class="fs117">Çà ïîçîâîì &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ëîã³ñò-Õ³ì</P>
<P><FONT class="fs116">äî </FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè</P>
<P><FONT class="fs115">ïðî</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ñòÿãíåííÿ 8856,31 ãðí.</P>
<P class="ps11"><FONT class="fs114">Ñóääÿ &nbsp;Ìàðèí÷åíêî ß.Â. &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs113">Ïðåäñòàâíèêè ñòîð³í:</FONT></P>
<P>â³ä ïîçèâà÷à &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;íå çÿâèâñÿ;</P>
<P>â³ä â³äïîâ³äà÷à &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;íå çÿâèâñÿ. </P>
<P class="ps6"><FONT class="fs112">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps4">Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ëîã³ñò-Õ³ì çâåðíóëîñÿ äî ñóäó ç ïîçîâîì äî Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ïðî ñòÿãíåííÿ 8856,31 ãðí.</P>
<P class="ps4">Íà ï³äñòàâ³ âèêëàäåíîãî ïîçèâà÷ ïðîñèâ çàäîâîëüíèòè ïîçîâ.</P>
<P class="ps4">Ó ñóäîâå çàñ³äàííÿ </P>
<P class="ps4">Â³äïîâ³äà÷ â³äçèâ íà ïîçîâíó çàÿâó íå íàäàâ, óïîâíîâàæåíîãî ïðåäñòàâíèêà ó ñóäîâå çàñ³äàííÿ íå íàïðàâèâ, õî÷à ïðî ÷àñ òà ì³ñöå ðîçãëÿäó ñïðàâè áóâ ñïîâ³ùåíèé ó âñòàíîâëåíîìó çàêîíîì ïîðÿäêó.</P>
<P class="ps4">Â³äïîâ³äíî äî âèìîã ñò.75 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä ââàæàº çà ìîæëèâå ðîçãëÿíóòè ñïðàâó çà â³äñóòíîñò³ ïðåäñòàâíèê³â â³äïîâ³äà÷³â 1 òà 2 çà íàÿâíèìè ó í³é ìàòåð³àëàìè, ùî ì³ñòÿòü äîñòàòíüî â³äîìîñòåé ïðî ïðàâà ³ âçàºìîâ³äíîñèíè ñòîð³í.</P>
<P class="ps4">Äîñë³äèâøè ìàòåð³àëè ñïðàâè, ñóä ä³éøîâ âèñíîâêó, ùî ïîçîâ ï³äëÿãàº çàäîâîëåííþ ÷àñòêîâî ç òàêèõ ï³äñòàâ.</P>
<P class="ps4">Ìèòíó âàðò³ñòü òîâàðó áóëî âèçíà÷åíî äåêëàðàíòîì çà îñíîâíèì ìåòîäîì âèçíà÷åííÿ ìèòíî¿ âàðòîñò³ òîâàð³â - çà ö³íîþ äîãîâîðó (êîíòðàêòó) ùîäî òîâàð³â, ÿê³ ³ìïîðòóþòüñÿ (âàðò³ñòü îïåðàö³¿).</P>
<P class="ps4">09.02.2015 Çàïîð³çüêîþ ìèòíèöåþ ïðèéíÿòî Ð³øåííÿ ïðî êîðèãóâàííÿ ìèòíî¿ âàðòîñò³ òîâàðó ¹ 112050000/2015/000027/1, ³ç çàñòîñóâàííÿì ðåçåðâíîãî ìåòîäó çã³äíî íàÿâíî¿ ó îðãàíó äîõîä³â ³ çáîð³â ³íôîðìàö³¿. </P>
<P class="ps4">Íàâåäåí³ îáñòàâèíè âñòàíîâëåí³ â ïîñòàíîâ³ Çàïîð³çüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 09.02.2016 ó ñïðàâ³ ¹ 808/4114/15, çàëèøåíîþ áåç çì³í óõâàëîþ Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 24.05.2016, ÿêîþ ð³øåííÿ Çàïîð³çüêî¿ ìèòíèö³ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ïðî êîðèãóâàííÿ ìèòíî¿ âàðòîñò³ â³ä 09.02.2015 ¹ 112050000/2015/000027/1 âèçíàíî ïðîòèïðàâíèì òà ñêàñîâàíî. Äàíà ïîñòàíîâà íàáðàëà çàêîííî¿ ñèëè.</P>
<P class="ps4">Çã³äíî ç ÷àñòèíîþ 3 ñò. 35 ÃÏÊ Óêðà¿íè îáñòàâèíè, âñòàíîâëåí³ ð³øåííÿì ñóäó ó ãîñïîäàðñüê³é, öèâ³ëüí³é àáî àäì³í³ñòðàòèâí³é ñïðàâ³, ùî íàáðàëî çàêîííî¿ ñèëè, êð³ì âñòàíîâëåíèõ ð³øåííÿì òðåòåéñüêîãî ñóäó, íå äîêàçóþòüñÿ ïðè ðîçãëÿä³ ³íøèõ ñïðàâ, ó ÿêèõ áåðóòü ó÷àñòü ò³ ñàì³ îñîáè àáî îñîáà, ùîäî ÿêî¿ âñòàíîâëåíî ö³ îáñòàâèíè.</P>
<P class="ps4">Íå ïîòðåáóþòü äîêàçóâàííÿ ïðåþäèö³àëüí³ ôàêòè, òîáòî âñòàíîâëåí³ ð³øåííÿì ãîñïîäàðñüêîãî ñóäó (³íøîãî îðãàíó, ÿêèé âèð³øóº ãîñïîäàðñüê³ ñïîðè) ó ïðîöåñ³ ðîçãëÿäó ³íøî¿ ñïðàâè, â ÿê³é áåðóòü ó÷àñòü ò³ ñàì³ ñòîðîíè, â òîìó ÷èñë³ ³ â òèõ âèïàäêàõ, êîëè â ³íøîìó ñïîð³ ñòîðîíè ìàëè ³íøèé ïðîöåñóàëüíèé ñòàòóñ (ï. 2.6 ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 26.12.2011 ¹ 18 Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóäàìè ïåðøî¿ ³íñòàíö³¿).</P>
<P class="ps4">Îòæå ñóäîâå ð³øåííÿ, ïðèéíÿòå â ñïðàâ³ ¹ 808/4114/15, ìàº ïðåþäèö³àëüíå çíà÷åííÿ äëÿ âèð³øåííÿ äàíîãî ñïîðó, à âñòàíîâëåí³ íèì ôàêòè íå ïîòðåáóþòü ïîâòîðíîãî äîâåäåííÿ.</P>
<P class="ps4">Â³äïîâ³äíî ñò.11 ÖÊ Óêðà¿íè îäí³ºþ ³ç ï³äñòàâ âèíèêíåííÿ öèâ³ëüíèõ ïðàâ òà îáîâ'ÿçê³â º çàâäàííÿ ìàéíîâî¿ (ìàòåð³àëüíî¿) øêîäè ³íø³é îñîá³. Çã³äíî ç ÷.1 ñò.22 ÖÊ Óêðà¿íè îñîáà, ÿê³é çàâäàíî çáèòê³â ó ðåçóëüòàò³ ïîðóøåííÿ ¿¿ öèâ³ëüíîãî ïðàâà, ìàº ïðàâî íà ¿õ â³äøêîäóâàííÿ.</P>
<P class="ps4">×àñòèíîþ 2 ñò. 19 Êîíñòèòóö³¿ Óêðà¿íè îðãàíè äåðæàâíî¿ âëàäè, ¿õ ïîñàäîâ³ îñîáè çîáîâ'ÿçàí³ ä³ÿòè ëèøå íà ï³äñòàâ³, â ìåæàõ ïîâíîâàæåíü òà ó ñïîñ³á, ùî ïåðåäáà÷åí³ Êîíñòèòóö³ºþ òà çàêîíàìè Óêðà¿íè.</P>
<P class="ps4">Ñòàòòÿ 56 Êîíñòèòóö³ÿ Óêðà¿íè ïðîãîëîøóº ïðàâî êîæíîãî íà â³äøêîäóâàííÿ çà ðàõóíîê äåðæàâè ÷è îðãàí³â ì³ñöåâîãî ñàìîâðÿäóâàííÿ ìàòåð³àëüíî¿ òà ìîðàëüíî¿ øêîäè, çàâäàíî¿ íåçàêîííèìè ð³øåííÿìè, ä³ÿìè ÷è áåçä³ÿëüí³ñòþ îðãàí³â äåðæàâíî¿ âëàäè, îðãàí³â ì³ñöåâîãî ñàìîâðÿäóâàííÿ, ¿õ ïîñàäîâèõ ³ ñëóæáîâèõ îñ³á ïðè çä³éñíåíí³ íèìè ñâî¿õ ïîâíîâàæåíü.</P>
<P class="ps4">Ñòàòòåþ 1173 ÖÊ Óêðà¿íè ïåðåäáà÷åíî, ùî øêîäà, çàâäàíà ô³çè÷í³é àáî þðèäè÷í³é îñîá³ íåçàêîííèìè ð³øåííÿìè, ä³ºþ ÷è áåçä³ÿëüí³ñòþ îðãàíó äåðæàâíî¿ âëàäè, îðãàíó âëàäè Àâòîíîìíî¿ Ðåñïóáë³êè Êðèì àáî îðãàíó ì³ñöåâîãî ñàìîâðÿäóâàííÿ ïðè çä³éñíåíí³ íèìè ñâî¿õ ïîâíîâàæåíü, â³äøêîäîâóºòüñÿ äåðæàâîþ, Àâòîíîìíîþ Ðåñïóáë³êîþ Êðèì àáî îðãàíîì ì³ñöåâîãî ñàìîâðÿäóâàííÿ íåçàëåæíî â³ä âèíè öèõ îðãàí³â.</P>
<P class="ps4">Òàêèì ÷èíîì, íà â³äì³íó â³ä çàãàëüíî¿ íîðìè ñò. 1166 ÖÊ Óêðà¿íè, ÿêà âèìàãàº âñòàíîâëåííÿ óñ³õ ÷îòèðüîõ åëåìåíò³â öèâ³ëüíîãî ïðàâîïîðóøåííÿ (ïðîòèïðàâíà ïîâåä³íêà, íàÿâí³ñòü øêîäè, ïðè÷èííèé çâ'ÿçîê ì³æ ïðîòèïðàâíîþ ïîâåä³íêîþ òà çàâäàíîþ øêîäîþ, âèíà çàïîä³þâà÷à øêîäè), ñïåö³àëüí³ íîðìè ñòàòåé 1173, 1174 ÖÊ Óêðà¿íè äîïóñêàþòü ìîæëèâ³ñòü â³äøêîäóâàííÿ øêîäè íåçàëåæíî â³ä âèíè äåðæàâíîãî îðãàíó òà éîãî ïîñàäîâî¿ àáî ñëóæáîâî¿ îñîáè. &nbsp;</P>
<P class="ps4">Çà òàêèõ îáñòàâèí, íåîáõ³äíîþ ï³äñòàâîþ äëÿ ïðèòÿãíåííÿ äåðæàâíîãî îðãàíó äî â³äïîâ³äàëüíîñò³ ó âèãëÿä³ ñòÿãíåííÿ øêîäè º ôàêòè íåïðàâîì³ðíèõ ä³é öüîãî îðãàíó ÷è éîãî ïîñàäîâèõ àáî ñëóæáîâèõ îñ³á, íàÿâí³ñòü øêîäè òà ïðè÷èííèé çâ'ÿçîê ì³æ íåïðàâîì³ðíèìè ä³ÿìè ³ çàïîä³ÿíîþ øêîäîþ.</P>
<P class="ps4">²ç ìàòåð³àë³â ñïðàâè âáà÷àºòüñÿ, ùî âíàñë³äîê ä³é Çàïîð³çüêî¿ ìèòíèö³ ïî âèíåñåííþ ð³øåííÿ ïðî êîðèãóâàííÿ ìèòíî¿ âàðòîñò³ òîâàðó ¹ 112050000/2015/000027/1 ñóìà ñïëà÷åíèõ äî äåðæàâíîãî áþäæåòó ìèòíèõ ïëàòåæ³â, â³äîáðàæåíèõ ó ãð. 47 ìèòíî¿ äåêëàðàö³¿ ¹ 112050000/2015/001773, ñòàíîâèòü: 1703,14 ãðí.  ââ³çíå ìèòî, 7153,17 ãðí.  ÏÄÂ.</P>
<P class="ps4">Â³äòàê, ôàêò íåïðàâîì³ðíèõ ä³é Çàïîð³çüêî¿ ìèòíèö³ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ñòàâ ï³äñòàâîþ äëÿ ñïëàòè ïîçèâà÷åì íåîá´ðóíòîâàíèõ òà íåçàêîííèõ ìèòíèõ ïëàòåæ³â íà ï³äñòàâ³ ð³øåííÿ â³ä 09.02.2015 ¹ 112050000/2015/000027/1, ÿêå ñêàñîâàíî ñóäîì.</P>
<P class="ps4">Òàêèì ÷èíîì, âáà÷àºòüñÿ ïðè÷èííî-íàñë³äêîâèé çâ'ÿçîê ì³æ ïðîòèïðàâíîþ ïîâåä³íêîþ Çàïîð³çüêî¿ ìèòíèö³ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè òà çàïîä³ÿíîþ íåþ øêîäîþ ó âèãëÿä³ ñïëàòè ïîçèâà÷åì 1703,14 ãðí. ââ³çíîãî ìèòà òà &nbsp;7153,17 ãðí. ÏÄÂ, ùî º íåîáõ³äíèìè ñêëàäîâèìè ïðè äîâåäåíí³ çàâäàííÿ øêîäè ä³ÿìè äåðæàâíèõ îðãàí³â.</P>
<P class="ps4">Óðàõîâóþ÷è âèêëàäåíå, ñóä ä³éøîâ âèñíîâêó ïðî äîâåäåí³ñòü ïîçèâà÷åì âñ³õ åëåìåíò³â, íåîáõ³äíèõ äëÿ çàñòîñóâàííÿ ñò. 1173 ÖÊ Óêðà¿íè òà ïîêëàäåííÿ íà â³äïîâ³äà÷à â³äïîâ³äàëüíîñò³ ó âèãëÿä³ â³äøêîäóâàííÿ çàâäàíî¿ Çàïîð³çüêîþ ìèòíèöåþ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè øêîäè ïîçèâà÷ó, ó çâ'ÿçêó ç ÷èì âèìîãà îñòàííüîãî ïðî ñòÿãíåííÿ ç â³äïîâ³äà÷à 7153,17 ãðí. ÏÄÂ º îá´ðóíòîâàíîþ òà ï³äëÿãàº çàäîâîëåííþ.</P>
<P class="ps4">Âîäíî÷àñ, ï³ä ÷àñ ðîçãëÿäó ñïðàâè â ñóä³ â³äïîâ³äà÷ çä³éñíèâ ïîâåðíåííÿ ïîçèâà÷ó 1703,14 ãðí. ââ³çíîãî ìèòà, ÷èì ï³äòâåðäèâ íåîá´ðóíòîâàí³ñòü òà íåïðàâîì³ðí³ñòü óòðèìàííÿ ö³º¿ ñóìè, ñïëà÷åíî¿ ïîçèâà÷åì íà ï³äñòàâ³ ñêàñîâàíîãî ð³øåííÿ.</P>
<P class="ps4">Ó çâ'ÿçêó ç ÷èì, 18.04.2017 â³ä ïîçèâà÷à íàä³éøëà çàÿâà ïðî çìåíøåííÿ ðîçì³ðó ïîçîâíèõ âèìîã, ï³äïèñàíà åëåêòðîííèì öèôðîâèì ï³äïèñîì, â³äïîâ³äíî äî ÿêî¿ ïðîñèâ ñòÿãíóòè ç â³äïîâ³äà÷à 7153,17 ãðí.</P>
<P class="ps4">Òàê, â³äïîâ³äíî äî ï. 1.5.17 ²íñòðóêö³¿ ç ä³ëîâîäñòâà â ãîñïîäàðñüêèõ ñóäàõ Óêðà¿íè, ÿêèì ïåðåäáà÷åíî, ùî äîêóìåíòè, îòðèìàí³ åëåêòðîííîþ ïîøòîþ áåç åëåêòðîííîãî öèôðîâîãî ï³äïèñó àáî êàíàëàìè ôàêñèì³ëüíîãî çâ'ÿçêó, íå íàëåæàòü äî îô³ö³éíèõ. Ó ðàç³ íàäñèëàííÿ åëåêòðîííèõ äîêóìåíò³â áåç åëåêòðîííîãî öèôðîâîãî ï³äïèñó òà ôàêñîãðàì íåîáõ³äíî íàäñèëàòè òàêîæ îðèã³íàë äîêóìåíòà â ïàïåðîâ³é ôîðì³.</P>
<P class="ps4">Òàêèì ÷èíîì, ïîäàíå ïîçèâà÷åì øëÿõîì íàäñèëàííÿ åëåêòðîííîãî ëèñòà êëîïîòàííÿ ïðî çìåíøåííÿ ïîçîâíèõ âèìîã äî 7153,17 ãðí. íå ìîæå ïðèéìàòèñÿ ñóäîì, ÿê íàëåæíå, ó çâ'ÿçêó ç ÷èì ñóä ä³éøîâ âèñíîâêó ïðî íåîáõ³äí³ñòü ïðèïèíåííÿ ïðîâàäæåííÿ ó äàí³é ñïðàâ³ â ÷àñòèí³ ïîçîâíèõ âèìîã ïðî ñòÿãíåííÿ 1703,14 ãðí. íà ï³äñòàâ³ ï.1-1 ÷. 1 ñò. 80 ÃÏÊ Óêðà¿íè.</P>
<P class="ps1">Â³äïîâ³äíî äî âêàçàíîãî ïóíêòó, ãîñïîäàðñüêèé ñóä ïðèïèíÿº ïðîâàäæåííÿ ó ñïðàâ³, ÿêùî â³äñóòí³é ïðåäìåò ñïîðó, çîêðåìà, ó âèïàäêó ïðèïèíåííÿ ³ñíóâàííÿ ïðåäìåòà ñïîðó (íàïðèêëàä, ñïëàòà ñóìè áîðãó, çíèùåííÿ ñï³ðíîãî ìàéíà, ñêàñóâàííÿ îñïîðþâàíîãî àêòà äåðæàâíîãî ÷è ³íøîãî îðãàíó òîùî), ÿêùî ì³æ ñòîðîíàìè ó çâ'ÿçêó ç öèì íå çàëèøèëîñÿ íåâðåãóëüîâàíèõ ïèòàíü.</P>
<P class="ps4">Ïðèïèíåííÿ ïðîâàäæåííÿ ó ñïðàâ³ íà ï³äñòàâ³ çàçíà÷åíî¿ íîðìè ÃÏÊ Óêðà¿íè ìîæëèâå â ðàç³, êîëè ïðåäìåò ñïîðó ³ñíóâàâ íà ìîìåíò âèíèêíåííÿ îñòàííüîãî òà ïðèïèíèâ ³ñíóâàííÿ â ïðîöåñ³ ðîçãëÿäó ñïðàâè. ßêùî æ â³í áóâ â³äñóòí³é ³ äî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³, òî çàçíà÷åíà îáñòàâèíà òÿãíå çà ñîáîþ â³äìîâó â ïîçîâ³, à íå ïðèïèíåííÿ ïðîâàäæåííÿ ó ñïðàâ³ (ï. 4.4 Ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 26.12.2011 ¹ 18 Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóäàìè ïåðøî¿ ³íñòàíö³¿).</P>
<P class="ps4">Îñê³ëüêè çàáîðãîâàí³ñòü â ðîçì³ð³ 1703,14 ãðí. áóëà ïîãàøåíà â³äïîâ³äà÷åì ï³ñëÿ ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³, òîìó â ö³é ÷àñòèí³ ïîçîâíèõ âèìîã ïðîâàäæåííÿ ï³äëÿãàº ïðèïèíåííþ íà ï³äñòàâ³ çàçíà÷åíî¿ íîðìè ï.1-1 ÷. 1 ñò. 80 ÃÏÊ Óêðà¿íè.</P>
<P class="ps4">Çà ïðèïèñàìè ñò. 25 Áþäæåòíîãî êîäåêñó Óêðà¿íè, äåðæàâíà êàçíà÷åéñüêà ñëóæáà Óêðà¿íè çä³éñíþº áåçñï³ðíå ñïèñàííÿ êîøò³â äåðæàâíîãî áþäæåòó òà ì³ñöåâèõ áþäæåò³â íà ï³äñòàâ³ ð³øåííÿ ñóäó. Â³äøêîäóâàííÿ â³äïîâ³äíî äî Çàêîíó øêîäè, çàâäàíî¿ ô³çè÷í³é ÷è þðèäè÷í³é îñîá³ âíàñë³äîê íåçàêîííî ïðèéíÿòèõ ð³øåíü, ä³é ÷è áåçä³ÿëüíîñò³ îðãàí³â äåðæàâíî¿ âëàäè (îðãàí³â âëàäè Àâòîíîìíî¿ Ðåñïóáë³êè Êðèì, îðãàí³â ì³ñöåâîãî ñàìîâðÿäóâàííÿ), à òàêîæ ¿õ ïîñàäîâèõ ³ ñëóæáîâèõ îñ³á ïðè çä³éñíåíí³ íèìè ñâî¿õ ïîâíîâàæåíü, çä³éñíþºòüñÿ äåðæàâîþ (Àâòîíîìíîþ Ðåñïóáë³êîþ Êðèì, îðãàíàìè ì³ñöåâîãî ñàìîâðÿäóâàííÿ) ó ïîðÿäêó, âèçíà÷åíîìó çàêîíîì.</P>
<P class="ps4">Â³äïîâ³äíî äî ïï. 2 ï. 9 Ïðèê³íöåâèõ òà ïåðåõ³äíèõ ïîëîæåíü Áþäæåòíîãî êîäåêñó Óêðà¿íè, äî çàêîíîäàâ÷îãî âðåãóëþâàííÿ áåçñï³ðíîãî ñïèñàííÿ êîøò³â áþäæåòó òà â³äøêîäóâàííÿ çáèòê³â, çàâäàíèõ áþäæåòó, â³äøêîäóâàííÿ â³äïîâ³äíî äî çàêîíó øêîäè, çàâäàíî¿ ô³çè÷í³é ÷è þðèäè÷í³é îñîá³ âíàñë³äîê íåçàêîííî ïðèéíÿòèõ ð³øåíü, ä³é ÷è áåçä³ÿëüíîñò³ îðãàí³â äåðæàâíî¿ âëàäè (îðãàí³â âëàäè Àâòîíîìíî¿ Ðåñïóáë³êè Êðèì, îðãàí³â ì³ñöåâîãî ñàìîâðÿäóâàííÿ), à òàêîæ ¿õ ïîñàäîâèõ ³ ñëóæáîâèõ îñ³á ïðè çä³éñíåíí³ íèìè ñâî¿õ ïîâíîâàæåíü, çä³éñíþºòüñÿ äåðæàâîþ (Àâòîíîìíîþ Ðåñïóáë³êîþ Êðèì, îðãàíàìè ì³ñöåâîãî ñàìîâðÿäóâàííÿ) çà ðàõóíîê êîøò³â äåðæàâíîãî áþäæåòó (ì³ñöåâèõ áþäæåò³â) â ìåæàõ áþäæåòíèõ ïðèçíà÷åíü çà ð³øåííÿì ñóäó ó ðîçì³ð³, ùî íå ïåðåâèùóº ñóìè ðåàëüíèõ çáèòê³â, ó ïîðÿäêó, âñòàíîâëåíîìó Êàá³íåòîì Ì³í³ñòð³â Óêðà¿íè.</P>
<P class="ps4">Îòæå, âèùåíàâåäåí³ ïðèïèñè Êîíñòèòóö³¿ Óêðà¿íè, Áþäæåòíîãî êîäåêñó Óêðà¿íè, Öèâ³ëüíîãî êîäåêñó Óêðà¿íè ñâ³ä÷àòü ïðî òå, ùî ô³çè÷íèì òà þðèäè÷íèì îñîáàì ãàðàíòóºòüñÿ â³äøêîäóâàííÿ øêîäè, çàâäàíî¿ íåçàêîííèìè ð³øåííÿìè, ä³ºþ ÷è áåçä³ÿëüí³ñòþ îðãàíó äåðæàâíî¿ âëàäè çà ðàõóíîê äåðæàâè, à íå çà ðàõóíîê êîøò³â íà óòðèìàííÿ öèõ îðãàí³â (çàçíà÷åíà ïðàâîâà ïîçèö³ÿ âèêëàäåíà ó ð³øåíí³ Êîíñòèòóö³éíîãî Ñóäó Óêðà¿íè ¹12-ðï/2001 â³ä 03.10.2001).</P>
<P class="ps4">Çã³äíî ç ïóíêòîì 1 Ïîëîæåííÿ ïðî Äåðæàâíó êàçíà÷åéñüêó ñëóæáó Óêðà¿íè, çàòâåðäæåíîãî ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 15.04.2015 ¹ 215, Äåðæàâíà êàçíà÷åéñüêà ñëóæáà Óêðà¿íè (Êàçíà÷åéñòâî) º öåíòðàëüíèì îðãàíîì âèêîíàâ÷î¿ âëàäè, ä³ÿëüí³ñòü ÿêîãî ñïðÿìîâóºòüñÿ ³ êîîðäèíóºòüñÿ Êàá³íåòîì Ì³í³ñòð³â Óêðà¿íè ÷åðåç Ì³í³ñòðà ô³íàíñ³â ³ ÿêèé ðåàë³çóº äåðæàâíó ïîë³òèêó ó ñôåðàõ êàçíà÷åéñüêîãî îáñëóãîâóâàííÿ áþäæåòíèõ êîøò³â, áóõãàëòåðñüêîãî îáë³êó âèêîíàííÿ áþäæåò³â.</P>
<P class="ps4">Àíàëîã³÷íà íîðìà ïåðåäáà÷åíà ó Ïîëîæåíí³ ïðî Äåðæàâíó êàçíà÷åéñüêó ñëóæáó Óêðà¿íè, çàòâåðäæåíîìó Óêàçîì Ïðåçèäåíòà Óêðà¿íè â³ä 13.04.2011 ¹ 460/2011. Â³äïîâ³äíî äî ïóíêòó 7 çàçíà÷åíîãî Ïîëîæåííÿ Êàçíà÷åéñòâî Óêðà¿íè çä³éñíþº ñâî¿ ïîâíîâàæåííÿ áåçïîñåðåäíüî òà ÷åðåç ñâî¿ òåðèòîð³àëüí³ îðãàíè â Àâòîíîìí³é Ðåñïóáë³ö³ Êðèì, îáëàñòÿõ, ì³ñòàõ Êèºâ³ òà Ñåâàñòîïîë³, ðàéîíàõ, ðàéîíàõ ó ì³ñòàõ, ì³ñòàõ îáëàñíîãî, ðåñïóáë³êàíñüêîãî (Àâòîíîìíî¿ Ðåñïóáë³êè Êðèì) çíà÷åííÿ (ó ðàç³ ¿õ óòâîðåííÿ). Ç îãëÿäó íà âèêëàäåíå âèùå, îáîâ'ÿçîê îáñëóãîâóâàííÿ áþäæåòíèõ êîøò³â òà ñïèñàííÿ öèõ êîøò³â, ó òîìó ÷èñë³ íà â³äøêîäóâàííÿ øêîäè, çàâäàíî¿ ô³çè÷íèì òà þðèäè÷íèì îñîáàì íåçàêîííèìè ä³ÿìè òà ð³øåííÿìè îðãàí³â äåðæàâíî¿ âëàäè ïîêëàäåíî íà Äåðæàâíó êàçíà÷åéñüêó ñëóæáó Óêðà¿íè òà ¿¿ òåðèòîð³àëüí³ îðãàíè.</P>
<P class="ps4">Âèõîäÿ÷è ç âèêëàäåíîãî òà êåðóþ÷èñü ñòàòòÿìè 32-34, 43, 44, 49, 75, 80, 82-85 ÃÏÊ Óêðà¿íè, ñóä </P>
<P class="ps8"><FONT class="fs111">ÂÈÐ²ØÈÂ:</FONT></P>
<P class="ps4">Ïîçîâ çàäîâîëüíèòè ÷àñòêîâî.</P>
<P class="ps4">Ïðîâàäæåííÿ ó ñïðàâ³ ¹ 910/7950/16 ó ÷àñòèí³ ñòÿãíåííÿ 1703 (îäí³º¿ òèñÿ÷³ ñåìèñòà òðüîõ) ãðí. 14 êîï. ïðèïèíèòè.</P>
<P class="ps3"><FONT class="fs171">Ð³øåííÿ ãîñïîäàðñüêîãî ñóäó íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ çàê³í÷åííÿ ñòðîêó ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè, ÿêùî àïåëÿö³éíó ñêàðãó íå áóëî ïîäàíî. Ó ðàç³ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè ð³øåííÿ, ÿêùî éîãî íå ñêàñîâàíî, íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ ðîçãëÿäó ñïðàâè àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì.</FONT></P>
<P class="ps5"><FONT class="fs170">Ïîâíèé òåêñò ð³øåííÿ ï³äïèñàíî 29.05.2017</FONT></P>
<P><FONT class="fs110">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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ß.Â. Ìàðèí÷åíêî </FONT></P>