<TITLE>912/1443/17</TITLE>
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<P class="ps8"><FONT class="fs119"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps1"><FONT class="fs31"> </FONT><FONT class="fs36">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps1"><FONT class="fs35">Ê³ðîâîãðàäñüêî¿ îáëàñò³</FONT></P>
<P class="ps1"><FONT class="fs34">Ð²ØÅÍÍß</FONT></P>
<P class="ps1"><FONT class="fs33">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="50 %" class="tds6"><P> &nbsp;29 ÷åðâíÿ 2017 ðîêó</P></TD><TD width="50 %" class="tds6"><P class="ps2">Ñïðàâà ¹ 912/1443/17</P><BR>
<P class="ps3"> Ãîñïîäàðñüêèé ñóä Ê³ðîâîãðàäñüêî¿ îáëàñò³ â ñêëàä³ ñóää³ Òèìîøåâñüêî¿ Â.Â. ðîçãëÿíóâ ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ ìàòåð³àëè ñïðàâè ¹ 912/1443/17</P>
<P class="ps3">çà ïîçîâîì: Êîëåêòèâíîãî ìàëîãî ï³äïðèºìñòâà "Ãðàí³ò", ì. Ñòàðèé Ñàìá³ð, Ëüâ³âñüêà îáëàñòü &nbsp;</P>
<P class="ps3">äî â³äïîâ³äà÷à: Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÕÀÉ-ÒÅÊ Î²Ë", ì. Êðîïèâíèöüêèé &nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps3">ïðî ñòÿãíåííÿ 48 873,35 ãðí &nbsp;</P>
<P class="ps3">Ïðåäñòàâíèêè ñòîð³í:</P>
<P class="ps3">â³ä ïîçèâà÷à - ó÷àñò³ íå áðàëè;</P>
<P class="ps3">â³ä â³äïîâ³äà÷à - ó÷àñò³ íå áðàëè.</P>
<P class="ps3">Ó ñóäîâîìó çàñ³äàíí³ îãîëîøåíî âñòóïíó òà ðåçîëþòèâíó ÷àñòèíè ð³øåííÿ.</P>
<P class="ps3">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó â³ä 25.05.2017 ïîäàíèé ïîçîâ ïðèéíÿòî äî ðîçãëÿäó òà ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ ¹ 912/1443/17, ÿêó ïðèçíà÷åíî äî ðîçãëÿäó &nbsp;â ñóäîâîìó çàñ³äàíí³ &nbsp;íà 15.06.2017.</P>
<P class="ps3">Óõâàëîþ â³ä 15.06.2017 ðîçãëÿäó ñïðàâè â ñóäîâîìó çàñ³äàíí³ â³äêëàäåíî äî 29.06.2017.</P>
<P class="ps3">Ñòîðîíè ÿâêó ñâî¿õ ïðåäñòàâíèê³â â ñóäîâå çàñ³äàíí³ íå çàáåçïå÷èëè, õî÷à íàëåæíèì ÷èíîì ïîâ³äîìëåí³ ïðî äàòó, ÷àñ òà ì³ñöå ïðîâåäåííÿ çàñ³äàíü ñóäó ó äàí³é ñïðàâ³. </P>
<P class="ps3"> Ïîçèâà÷åì íà âèêîíàííÿ âèìîãè óõâàëè ñóäó íàäàíî îðèã³íàëè äîêóìåíò³â, íà ÿêèõ ´ðóíòóþòüñÿ &nbsp;ïîçîâí³ âèìîãè, òà çàÿâëåíî êëîïîòàííÿ ïðî ðîçãëÿä ñïðàâè çà â³äñóòíîñò³ ïðåäñòàâíèêà ÊÌÏ "Ãðàí³ò".</P>
<P class="ps3">Â³äïîâ³äà÷åì â³äçèâó íà ïîçîâ òà ³íøèõ äîêàç³â íå íàäàíî. Óõâàëà ãîñïîäàðñüêîãî ñóäó ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó äàí³é ñïðàâ³ â³ä 25.05.2017 òà ïðî â³äêëàäåííÿ ðîçãëÿäó ñïðàâè â³ä 15.06.2017 ïîâåðíóò³ äî ãîñïîäàðñüêîãî ñóäó ç â³äì³òêîþ îðãàíó ïîøòîâîãî çâ'ÿçêó: "Çà íåçàïèòîì", "Çà çàê³í÷åííÿì òåðì³íó çáåð³ãàííÿ".</P>
<P class="ps3">Â ñèëó ïðèïèñ³â ÷àñòèíè 1 ñò. 64 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóääÿ, ïðèéíÿâøè ïîçîâíó çàÿâó, íå ï³çí³øå òðüîõ äí³â ç äíÿ ¿¿ íàäõîäæåííÿ âèíîñèòü ³ íàäñèëàº ñòîðîíàì, ïðîêóðîðó, ÿêùî â³í º çàÿâíèêîì, óõâàëó ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³, â ÿê³é âêàçóºòüñÿ ïðî ïðèéíÿòòÿ ïîçîâíî¿ çàÿâè, ïðèçíà÷åííÿ ñïðàâè äî ðîçãëÿäó â çàñ³äàíí³ ãîñïîäàðñüêîãî ñóäó, ïðî ÷àñ ³ ì³ñöå éîãî ïðîâåäåííÿ, íåîáõ³äí³ ä³¿ ùîäî ï³äãîòîâêè ñïðàâè äî ðîçãëÿäó â çàñ³äàíí³. Óõâàëà ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ íàäñèëàºòüñÿ çàçíà÷åíèì îñîáàì çà ïîâ³äîìëåíîþ íèìè ãîñïîäàðñüêîìó ñóäó ïîøòîâîþ àäðåñîþ. Ó ðàç³ íåíàäàííÿ ñòîðîíàìè ³íôîðìàö³¿ ùîäî ¿õ ïîøòîâî¿ àäðåñè, óõâàëà ïðî â³äêðèòòÿ ïðîâàäæåííÿ ó ñïðàâ³ íàäñèëàºòüñÿ çà àäðåñîþ ì³ñöåçíàõîäæåííÿ (ì³ñöÿ ïðîæèâàííÿ) ñòîð³í, ùî çàçíà÷åíà â ªäèíîìó äåðæàâíîìó ðåºñòð³ þðèäè÷íèõ îñ³á òà ô³çè÷íèõ îñ³á-ï³äïðèºìö³â. Ó ðàç³ â³äñóòíîñò³ ñòîð³í çà òàêîþ àäðåñîþ, ââàæàºòüñÿ, ùî óõâàëà ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ âðó÷åíà ¿ì íàëåæíèì ÷èíîì. </P>
<P class="ps3">ßê âáà÷àºòüñÿ ³ç ìàòåð³àë³â ñïðàâè, óõâàëà ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ òà óõâàëà ïðî â³äêëàäåííÿ ðîçãëÿäó ñïðàâè íàä³ñëàíà íà àäðåñó ÒÎÂ "Õàé-Òåê Î³ë", ÿêà çàçíà÷åíà â ïîçîâí³é çàÿâ³ òà çà ÿêîþ â³äïîâ³äà÷à çàðåºñòðîâàíî â ªÄÐÏÎÓ.</P>
<P class="ps3">Òàêèì ÷èíîì, â³äïîâ³äà÷ íàëåæíèì ÷èíîì ïîâ³äîìëåíèé ïðî äàòó, ÷àñ ³ ì³ñöå ïðîâåäåííÿ ñóäîâîãî çàñ³äàííÿ ó äàí³é ñïðàâ³. </P>
<P class="ps3">Çã³äíî ç ïóíêòîì 1 ÷àñòèíè 1 ñò. 77 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ó âèïàäêó íåç'ÿâëåííÿ â çàñ³äàííÿ ãîñïîäàðñüêîãî ñóäó ïðåäñòàâíèê³â îáîõ ñòîð³í àáî îäí³º¿ ç íèõ ñïðàâà ìîæå áóòè ðîçãëÿíóòà áåç ¿õ ó÷àñò³, ÿêùî íåÿâêà òàêèõ ïðåäñòàâíèê³â íå ïåðåøêîäæàº âèð³øåííþ ñïîðó.</P>
<P class="ps3">Òàêèì ÷èíîì, â³äêëàäåííÿ ðîçãëÿäó ñïðàâè º ïðàâîì òà ïðåðîãàòèâîþ ñóäó, îñíîâíîþ óìîâîþ äëÿ ÿêîãî º íå â³äñóòí³ñòü ó ñóäîâîìó çàñ³äàíí³ ïðåäñòàâíèê³â ñòîð³í, à íåìîæëèâ³ñòü âèð³øåííÿ ñïîðó ó â³äïîâ³äíîìó ñóäîâîìó çàñ³äàíí³.</P>
<P class="ps3">Ïîëîæåííÿ ñò. 75 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ïåðåäáà÷àþòü, ùî ÿêùî â³äçèâ íà ïîçîâíó çàÿâó ³ âèòðåáóâàí³ ãîñïîäàðñüêèì ñóäîì äîêóìåíòè íå ïîäàíî, ñïðàâó ìîæå áóòè ðîçãëÿíóòî çà íàÿâíèìè â í³é ìàòåð³àëàìè.</P>
<P class="ps3">Ç îãëÿäó íà âèêëàäåíå, ãîñïîäàðñüêèé ñóä ä³éøîâ âèñíîâêó ïðî ìîæëèâ³ñòü ðîçãëÿäó ñïðàâè çà â³äñóòíîñò³ ïðåäñòàâíèê³â ñòîð³í òà çà íàÿâíèìè ó ñïðàâ³ ìàòåð³àëàìè. </P>
<P class="ps3">Äîñë³äèâøè ìàòåð³àëè ñïðàâè òà îö³íèâøè ïîäàí³ äîêàçè, ãîñïîäàðñüêèé ñóä</P>
<P class="ps3"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ÂÑÒÀÍÎÂÈÂ:</P>
<P class="ps3">Äëÿ îïëàòè ïîñòàâëåíîãî òîâàðó ÒÎÂ "Õàé-Òåê Î³ë" âèñòàâëåíî ðàõóíîê-ôàêòóðó &nbsp;¹193 â³ä 30.03.2016 íà ñóìó 117481,00 ãðí, ÿêèé ïîâí³ñòþ îïëà÷åíèé ÊÌÏ "Ãðàí³ò" 30.03.2016 çã³äíî ïëàò³æíîãî äîðó÷åííÿ ¹ 47 (à.ñ.2325).</P>
<P class="ps3">Ó çâ'ÿçêó ç â³äñóòí³ñòþ îïëàòè çà íàïðàâëåíîþ âèìîãîþ, &nbsp;ÊÌÏ "Ãðàí³ò" çâåðíóâñÿ äî ãîñïîäàðñüêîãî &nbsp;ñóäó ç ïîçîâîì ó äàí³é ñïðàâ³. &nbsp;</P>
<P class="ps3">Ïðè âèð³øåíí³ ñïîðó ãîñïîäàðñüêèé ñóä âðàõîâóº íàñòóïíå.</P>
<P class="ps3">Ó â³äïîâ³äíîñò³ äî ï³äïóíêòó &nbsp;ñò. 212.1.15 ïóíêòó 212.1. ñò. 212 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè &nbsp;îñîáà, ÿêà ðåàë³çîâóº ïàëüíå º ïëàòíèêîì àêöèçíîãî ïîäàòêó.</P>
<P class="ps3">Çã³äíî ç ï³äïóíêòîì 212.3.1-1. ïóíêòó 212.3 ñò. 212 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè îñîáè - ñóá'ºêòè ãîñïîäàðþâàííÿ ðîçäð³áíî¿ òîðã³âë³, ÿê³ çä³éñíþþòü ðåàë³çàö³þ ï³äàêöèçíèõ òîâàð³â, ï³äëÿãàþòü îáîâ'ÿçêîâ³é ðåºñòðàö³¿ ÿê ïëàòíèêè ïîäàòêó êîíòðîëþþ÷èìè îðãàíàìè çà ì³ñöåçíàõîäæåííÿì ïóíêòó ïðîäàæó òîâàð³â íå ï³çí³øå ãðàíè÷íîãî òåðì³íó ïîäàííÿ äåêëàðàö³¿ àêöèçíîãî ïîäàòêó çà ì³ñÿöü, â ÿêîìó çä³éñíþºòüñÿ ãîñïîäàðñüêà ä³ÿëüí³ñòü.</P>
<P class="ps3">Çàêîíîì Óêðà¿íè â³ä 24.12.2015&nbsp;N 909-VIII &nbsp;"Ïðî âíåñåííÿ çì³í äî Ïîäàòêîâîãî êîäåêñó Óêðà¿íè òà äåÿêèõ çàêîíîäàâ÷èõ àêò³â Óêðà¿íè ùîäî çàáåçïå÷åííÿ çáàëàíñîâàíîñò³ áþäæåòíèõ íàäõîäæåíü ó 2016 ðîö³" ðîçä³ë VI Ïîäàòêîâîãî êîäåêñó Óêðà¿íè äîïîâíåíî ñòàòòÿìè 231 òà 232.</P>
<P class="ps3">Çã³äíî ç³ ñò. 231 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ïëàòíèê ïîäàòêó ïðè ðåàë³çàö³¿ ïàëüíîãî çîáîâ'ÿçàíèé ñêëàñòè â åëåêòðîíí³é ôîðì³ àêöèçíó íàêëàäíó çà êîæíèì êîäîì òîâàðíî¿ ï³äêàòåãîð³¿ çã³äíî ç ÓÊÒ ÇÅÄ ðåàë³çîâàíîãî ïàëüíîãî òà çàðåºñòðóâàòè â ªäèíîìó ðåºñòð³ àêöèçíèõ íàêëàäíèõ ç äîòðèìàííÿì óìîâè ùîäî ðåºñòðàö³¿ ó ïîðÿäêó, âèçíà÷åíîìó çàêîíîäàâñòâîì, åëåêòðîííîãî ï³äïèñó óïîâíîâàæåíî¿ ïëàòíèêîì îñîáè (ïóíêò 231.1.). </P>
<P class="ps3">Ðåàë³çàö³ÿ ïàëüíîãî äëÿ ö³ëåé ðîçä³ëó VI Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, çã³äíî ç³ ñò. 14 öüîãî êîäåêñó - öå áóäü-ÿê³ îïåðàö³¿ ç ïåðåäà÷³ (â³äïóñêó, â³äâàíòàæåííÿ) ïàëüíîãî íà ìèòí³é òåðèòîð³¿ Óêðà¿íè íà ï³äñòàâ³ äîãîâîð³â êóï³âë³-ïðîäàæó, ì³íè, ïîñòàâêè, äàðóâàííÿ, êîì³ñ³¿, äîðó÷åííÿ (â òîìó ÷èñë³ ïåðåäà÷à íà êîì³ñ³éíó/äîâ³ð÷ó ðåàë³çàö³þ), ïîðóêè, ³íøèõ ãîñïîäàðñüêèõ òà öèâ³ëüíî-ïðàâîâèõ äîãîâîð³â àáî çà ð³øåííÿì ñóäó, ³íøîãî êîìïåòåíòíîãî äåðæàâíîãî îðãàíó ÷è îðãàíó ì³ñöåâîãî ñàìîâðÿäóâàííÿ çà ïëàòó (êîìïåíñàö³þ) àáî áåç òàêî¿, ÿê³ ïåðåäáà÷àþòü ïåðåõ³ä ïðàâà âëàñíîñò³ àáî ïðàâà ðîçïîðÿäæåííÿ, à òàêîæ ïåðåäà÷ó (â³äïóñê, â³äâàíòàæåííÿ) ïàëüíîãî íà ï³äñòàâ³ äîãîâîð³â ïðî âèðîáíèöòâî ³ç ñèðîâèíè çàìîâíèêà. Íå ââàæàþòüñÿ ðåàë³çàö³ºþ ïàëüíîãî îïåðàö³¿ ç ïåðåäà÷³ (â³äïóñêó, â³äâàíòàæåííÿ) ïàëüíîãî íà ìèòí³é òåðèòîð³¿ Óêðà¿íè íà ï³äñòàâ³ äîãîâîð³â çáåð³ãàííÿ òà ïåðåäà÷³ (â³äïóñêó, â³äâàíòàæåííÿ) ïàëüíîãî â ñïîæèâ÷³é òàð³ ºìí³ñòþ äî 2 ë³òð³â (âêëþ÷íî), êð³ì îïåðàö³é ç ðåàë³çàö³¿ òàêîãî ïàëüíîãî éîãî âèðîáíèêàìè. </P>
<P class="ps3">Çà âèìîãàìè ïóíêòó 231.3. ñò. 231 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè àêöèçíà íàêëàäíà ñêëàäàºòüñÿ ïëàòíèêîì ïîäàòêó â äåíü ðåàë³çàö³¿ ïàëüíîãî ïðè êîæí³é ïîâí³é àáî ÷àñòêîâ³é îïåðàö³¿ ç ðåàë³çàö³¿ ïàëüíîãî.</P>
<P class="ps3">Çã³äíî ïóíêòó 231.5. ñò. 231 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ïðè ðåàë³çàö³¿ ïàëüíîãî îñîáà, ÿêà ðåàë³çóº ïàëüíå, çîáîâ'ÿçàíà â óñòàíîâëåí³ òåðì³íè ñêëàñòè àêöèçíó íàêëàäíó, çàðåºñòðóâàòè ¿¿ â ªäèíîìó ðåºñòð³ àêöèçíèõ íàêëàäíèõ, òàêà ðåºñòðàö³ÿ ââàæàºòüñÿ íàäàííÿì àêöèçíî¿ íàêëàäíî¿ îòðèìóâà÷ó ïàëüíîãî. Àêöèçí³ íàêëàäí³, ÿê³ íå íàäàþòüñÿ îòðèìóâà÷ó ïàëüíîãî, òà àêöèçí³ íàêëàäí³ / ðîçðàõóíêè êîðèãóâàííÿ, ñêëàäåí³ çà îïåðàö³ÿìè ç ðåàë³çàö³¿ ïàëüíîãî ñóá'ºêòàì ãîñïîäàðþâàííÿ òà ô³çè÷íèì îñîáàì, ÿê³ íå º ïëàòíèêàìè àêöèçíîãî ïîäàòêó, òàêîæ ï³äëÿãàþòü ðåºñòðàö³¿ â ªäèíîìó ðåºñòð³ àêöèçíèõ íàêëàäíèõ.</P>
<P class="ps3">Çà ïîëîæåííÿìè ï³äïóíêòó 231.6. ñò. 231 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ðåºñòðàö³ÿ àêöèçíèõ íàêëàäíèõ òà/àáî ðîçðàõóíê³â êîðèãóâàííÿ ó ªäèíîìó ðåºñòð³ àêöèçíèõ íàêëàäíèõ çä³éñíþºòüñÿ íå ï³çí³øå ï'ÿòíàäöÿòè êàëåíäàðíèõ äí³â, íàñòóïíèõ çà äàòîþ ¿õ ñêëàäàííÿ.</P>
<P class="ps3">Çàêîí Óêðà¿íè â³ä 24.12.2015&nbsp; N 909-VIII â ÷àñòèí³ äîïîâíåííÿ Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ñòàòòÿìè 231 òà 232 ùîäî çàïðîâàäæåííÿ àêöèçíèõ íàêëàäíèõ ïðè ðåàë³çàö³¿ ïàëüíîãî, ªäèíîãî ðåºñòðó àêöèçíèõ íàêëàäíèõ òà ñèñòåìè åëåêòðîííîãî àäì³í³ñòðóâàííÿ ðåàë³çàö³¿ ïàëüíîãî, íàáðàâ ÷èííîñò³ ç 1 áåðåçíÿ 2016 ðîêó.</P>
<P class="ps3">Â³äïîâ³äíî äî ï.ï.&nbsp;212.3.4 ï.&nbsp;212.3 ñò.&nbsp;212, ï. 231.8 ñò. 231 òà ñò. 232 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ïîñòàíîâàìè Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 24.02.2016 ¹&nbsp;113 òà ¹&nbsp;114 çàòâåðäæåíî Ïîðÿäîê åëåêòðîííîãî àäì³í³ñòðóâàííÿ ðåàë³çàö³¿ ïàëüíîãî òà Ïîðÿäîê âåäåííÿ ªäèíîãî ðåºñòðó àêöèçíèõ íàêëàäíèõ â³äïîâ³äíî. </P>
<P class="ps3">Òàêîæ íà âèêîíàííÿ íîðì ñò. 231 òà ñò. 232 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè òà âêàçàíèõ âèùå ïîñòàíîâ Óðÿäó Ì³í³ñòåðñòâîì ô³íàíñ³â Óêðà¿í³ 25.02.2016 âèäàíî íàêàçè: </P>
<P class="ps3">Òàêèì ÷èíîì, ïðè ðåàë³çàö³¿ 30.03.2016 ïàëüíîãî ÒÎÂ "Õàé-Òåê Î³ë" çîáîâ'ÿçàíèé áóâ ñêëàñòè &nbsp;àêöèçíó íàêëàäíó íà ðåàë³çîâàíå ïîçèâà÷åâ³ ïàëüíå òà çàðåºñòðóâàòè ¿¿ â ªäèíîìó ðåºñòð³ àêöèçíèõ íàêëàäíèõ.</P>
<P class="ps3">Ì³æ òèì, ìàòåð³àëàìè ñïðàâè íå ï³äòâåðäæóºòüñÿ âèêîíàííÿ â³äïîâ³äà÷åì çàçíà÷åíèõ âèùå âèìîã Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</P>
<P class="ps3">Âíàñë³äîê âèêëàäåíîãî, ó ïîçèâà÷à âèíèêëî ïàëüíå (áåíçèí À92 â ê³ëüêîñò³ 4985 ë³òð³â, À95 â ê³ëüêîñò³ 2980 ë³òð³â), &nbsp;ÿêå îòðèìàíî â³ä â³äïîâ³äà÷à, ùî íå ï³äòâåðäæåíå àêöèçíèìè íàêëàäíèìè.</P>
<P class="ps3">Â³äïîâ³äíî äî ï³äïóíêòó &nbsp;213.1.12. ïóíêòó 213.1. ñò. 213 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè &nbsp;îá'ºêòàìè îïîäàòêóâàííÿ º îïåðàö³¿ ç ðåàë³çàö³¿ áóäü-ÿêèõ îáñÿã³â ïàëüíîãî ïîíàä îáñÿãè, ùî îòðèìàí³ â³ä ³íøèõ ïëàòíèê³â àêöèçíîãî ïîäàòêó, ùî ï³äòâåðäæåí³ çàðåºñòðîâàíèìè àêöèçíèìè íàêëàäíèìè â ªäèíîìó ðåºñòð³ àêöèçíèõ íàêëàäíèõ.</P>
<P class="ps3">Îòæå, ïîçèâà÷, ÿê ïëàòíèê àêöèçíîãî ïîäàòêó, âíàñë³äîê ïîðóøåííÿ â³äïîâ³äà÷åì âèìîã ñò. 231 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, âèìóøåíèé &nbsp;çàïëàòèòè àêöèçíèé ïîäàòîê äëÿ ïîäàëüøî¿ ðîçäð³áíî¿ ðåàë³çàö³¿ ïàëüíîãî, îòðèìàíîãî â³ä â³äïîâ³äà÷à. </P>
<P class="ps3">Ïîçèâà÷, ÿê ïëàòíèê àêöèçíîãî ïîäàòêó, çã³äíî ç ïóíêòîì 231.6. ñò. 231 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ìàº ïðàâî çàðåºñòðóâàòè àêöèçíó íàêëàäíó òà/àáî ðîçðàõóíîê êîðèãóâàííÿ â ªäèíîìó ðåºñòð³ àêöèçíèõ íàêëàäíèõ, â ÿê³é çàãàëüíèé îáñÿã ðåàë³çîâàíîãî ïàëüíîãî íå ïåðåâèùóº îáñÿã, îá÷èñëåíèé â³äïîâ³äíî äî ïóíêòó 232.3 ñòàòò³ 232 öüîãî Êîäåêñó. ßêùî îáñÿã, âèçíà÷åíèé â³äïîâ³äíî äî ïóíêòó 232.3 ñòàòò³ 232 öüîãî Êîäåêñó, º ìåíøèì çà îáñÿã ïàëüíîãî â àêöèçí³é íàêëàäí³é òà/àáî ðîçðàõóíêó êîðèãóâàííÿ, ÿê³ ïëàòíèê ïîäàòêó ïîâèíåí çàðåºñòðóâàòè â ªäèíîìó ðåºñòð³ àêöèçíèõ íàêëàäíèõ, òî ïëàòíèê ïîäàòêó çîáîâ'ÿçàíèé ïåðåðàõóâàòè äî áþäæåòó ñóìó êîøò³â ó ðîçì³ð³ àêöèçíîãî ïîäàòêó çà â³äïîâ³äíèé îáñÿã ðåàë³çîâàíîãî ïàëüíîãî, ñàìîñò³éíî ðîçðàõîâàíîãî çà ñòàâêàìè, ïåðåäáà÷åíèìè ï³äïóíêòîì 215.3.4 ïóíêòó 215.3 ñòàòò³ 215 öüîãî Êîäåêñó, òà çàðåºñòðóâàòè çàÿâêó íà ïîïîâíåííÿ îáñÿãó çàëèøêó ïàëüíîãî â ñèñòåì³ åëåêòðîííîãî àäì³í³ñòðóâàííÿ ðåàë³çàö³¿ ïàëüíîãî.</P>
<P class="ps3">Çà çì³ñòîì ñò. ñò. 224, 225 Ãîñïîäàðñüêîãî êîäåêñó Óêðà¿íè ó÷àñíèê ãîñïîäàðñüêèõ â³äíîñèí, ÿêèé ïîðóøèâ ãîñïîäàðñüêå çîáîâ'ÿçàííÿ àáî óñòàíîâëåí³ âèìîãè ùîäî çä³éñíåííÿ ãîñïîäàðñüêî¿ ä³ÿëüíîñò³, ïîâèíåí â³äøêîäóâàòè çàâäàí³ öèì çáèòêè ñóá'ºêòó, ïðàâà àáî çàêîíí³ ³íòåðåñè ÿêîãî ïîðóøåíî. </P>
<P class="ps3">Ï³ä çáèòêàìè ðîçóì³þòüñÿ âèòðàòè, çðîáëåí³ óïðàâíåíîþ ñòîðîíîþ, âòðàòà àáî ïîøêîäæåííÿ ¿¿ ìàéíà, à òàêîæ íå îäåðæàí³ íåþ äîõîäè, ÿê³ óïðàâíåíà ñòîðîíà îäåðæàëà á ó ðàç³ íàëåæíîãî âèêîíàííÿ çîáîâ'ÿçàííÿ àáî äîäåðæàííÿ ïðàâèë çä³éñíåííÿ ãîñïîäàðñüêî¿ ä³ÿëüíîñò³ äðóãîþ ñòîðîíîþ.</P>
<P class="ps3">Äî ñêëàäó çáèòê³â, ùî ï³äëÿãàþòü â³äøêîäóâàííþ îñîáîþ, ÿêà äîïóñòèëà ãîñïîäàðñüêå ïðàâîïîðóøåííÿ, âêëþ÷àþòüñÿ: </P>
<P class="ps3">âàðò³ñòü âòðà÷åíîãî, ïîøêîäæåíîãî àáî çíèùåíîãî ìàéíà, âèçíà÷åíà â³äïîâ³äíî äî âèìîã çàêîíîäàâñòâà; </P>
<P class="ps3">äîäàòêîâ³ âèòðàòè (øòðàôí³ ñàíêö³¿, ñïëà÷åí³ ³íøèì ñóá'ºêòàì, âàðò³ñòü äîäàòêîâèõ ðîá³ò, äîäàòêîâî âèòðà÷åíèõ ìàòåð³àë³â òîùî), ïîíåñåí³ ñòîðîíîþ, ÿêà çàçíàëà çáèòê³â âíàñë³äîê ïîðóøåííÿ çîáîâ'ÿçàííÿ äðóãîþ ñòîðîíîþ; </P>
<P class="ps3">íåîäåðæàíèé ïðèáóòîê (âòðà÷åíà âèãîäà), íà ÿêèé ñòîðîíà, ÿêà çàçíàëà çáèòê³â, ìàëà ïðàâî ðîçðàõîâóâàòè ó ðàç³ íàëåæíîãî âèêîíàííÿ çîáîâ'ÿçàííÿ äðóãîþ ñòîðîíîþ; </P>
<P class="ps3">ìàòåð³àëüíà êîìïåíñàö³ÿ ìîðàëüíî¿ øêîäè ó âèïàäêàõ, ïåðåäáà÷åíèõ çàêîíîì.</P>
<P class="ps3">Àíàë³ç íàâåäåíèõ íîðì ìàòåð³àëüíîãî ïðàâà äàº ï³äñòàâè äëÿ âèñíîâêó, ùî îñîáà, ÿêà ïîðóøèëà çîáîâ'ÿçàííÿ, íåñå â³äïîâ³äàëüí³ñòü, çîêðåìà ó âèãëÿä³ â³äøêîäóâàííÿ çáèòê³â. Äëÿ çàñòîñóâàííÿ òàêî¿ ì³ðè â³äïîâ³äàëüíîñò³ ÿê â³äøêîäóâàííÿ çáèòê³â íåîáõ³äíîþ º íàÿâí³ñòü âñ³õ ÷îòèðüîõ çàãàëüíèõ óìîâ â³äïîâ³äàëüíîñò³, à ñàìå: ïðîòèïðàâíî¿ ïîâåä³íêà áîðæíèêà, ùî ïîëÿãàº ó íåâèêîíàíí³ àáî íåíàëåæíîìó âèêîíàíí³ íèì çîáîâ'ÿçàííÿ; íàÿâíîñò³ çáèòê³â; ïðè÷èííîãî çâ'ÿçêó &nbsp;ì³æ ïðîòèïðàâíîþ ïîâåä³íêîþ òà çàâäàíèìè çáèòêàìè; âèíè áîðæíèêà. &nbsp;&nbsp;</P>
<P class="ps3">Ìàòåð³àëàìè ñïðàâè ï³äòâåðäæåíî: ïðîòèïðàâíó ïîâåä³íêó â³äïîâ³äà÷à, ùî ïîëÿãàº ó íåâèêîíàíí³ íèì ñâî¿õ çîáîâ'ÿçàíü ùîäî ðåºñòðàö³¿ àêöèçíî¿ íàêëàäíî¿ íà ðåàë³çîâàíå ïîçèâà÷åâ³ çà äîãîâîðîì ïàëüíå; &nbsp;íàÿâí³ñòü çáèòê³â ïîçèâà÷à ó âèãëÿä³ ñïëà÷åíèõ äî áþäæåòó ñóìó êîøò³â ó ðîçì³ð³ àêöèçíîãî ïîäàòêó çà â³äïîâ³äíèé îáñÿã ðåàë³çîâàíîãî ïàëüíîãî, ÿêå îòðèìàíî â³ä â³äïîâ³äà÷à; ïðè÷èííî-íàñë³äêîâèé çâ'ÿçîê ì³æ ïðîòèïðàâíîþ ïîâåä³íêîþ â³äïîâ³äà÷à ³ çáèòêàìè ïîçèâà÷à. Äîêàçè â³äñóòíîñò³ âèíè â³äïîâ³äà÷à â ìàòåð³àëàõ ñïðàâè â³äñóòí³. </P>
<P class="ps3">Ñóäîâèé çá³ð çà ïðàâèëàìè ñò. 49 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ïîêëàäàºòüñÿ íà â³äïîâ³äà÷à.</P>
<P class="ps3">Êåðóþ÷èñü ñòàòòÿìè 33, 34, 43, 49, 75, 82, 84, 85, 116, 117 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ãîñïîäàðñüêèé ñóä</P>
<P class="ps3">&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ÂÈÐ²ØÈÂ:</P>
<P class="ps3">Ïîçîâ çàäîâîëüíèòè ïîâí³ñòþ.</P>
<P class="ps3">Íàêàç âèäàòè ï³ñëÿ íàáðàííÿ ð³øåííÿì çàêîííî¿ ñèëè.</P>
<P class="ps3">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.</P>
<P class="ps3">Ð³øåííÿ ìîæå áóòè îñêàðæåíå ïðîòÿãîì äåñÿòè äí³â ç äíÿ éîãî ï³äïèñàííÿ äî Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ÷åðåç ãîñïîäàðñüêèé ñóä Ê³ðîâîãðàäñüêî¿ îáëàñò³. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps4">Ïîâíå ð³øåííÿ ñêëàäåíî &nbsp;03.07.2017. </P>
<P> Ñóääÿ                                                                       &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Â.Â.Òèìîøåâñüêà </P>