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<TR><TD width="100 %" class="tds1"><P class="ps14"><FONT class="fs124"> &nbsp;</FONT><FONT class="fs122"><IMG src="herb.gif" height=70 width=52></FONT></P><BR>
<P class="ps8"><FONT class="fs75">Ð²ØÅÍÍß</FONT></P>
<P class="ps8"><FONT class="fs74">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<P class="ps1"><FONT class="fs87">Çà ïîçîâîì </FONT><FONT class="fs115">Ïóáë³÷íîãî àêö³îíåðíîãî òîâàðèñòâà "Ï³âäåííèé ã³ðíè÷î-çáàãà÷óâàëüíèé êîìá³íàò" </FONT></P>
<P class="ps0"><FONT class="fs86">äî</FONT><FONT class="fs114"> Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÄÎÐÑÅÐÂ²ÑÒÐÀÍÑ"&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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></P>
<P class="ps2"><FONT class="fs112"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT class="fs84">Ñóääÿ Ñòàøê³â Ð.Á.</FONT></P>
<P class="ps2"><FONT class="fs83">Ïðåäñòàâíèêè ñòîð³í íå çÿâèëèñÿ.</FONT></P>
<P class="ps3"><FONT class="fs82">ÑÓÒÜ ÑÏÎÐÓ:</FONT></P>
<P class="ps5"><FONT class="fs110">Ïîçîâí³ âèìîãè îá´ðóíòîâàí³ òèì, ùî âíàñë³äîê ñêëàäàííÿ Â³äïîâ³äà÷åì íå â óñòàíîâëåíèé çàêîíîäàâñòâîì ñòðîê ïîäàòêîâî¿ íàêëàäíî¿ íà ñïëà÷åíó Ïîçèâà÷åì çà äîãîâîðîì ñóìó, îñòàíí³é ïîçáàâëåíèé ïðàâà íà â³äíåñåííÿ â³ä ö³º¿ ñóìè ïîäàòêó íà äîäàíó âàðò³ñòü äî ïîäàòêîâîãî êðåäèòó, ùî º ñïðè÷èíåííÿì éîìó çáèòê³â.</FONT></P>
<P class="ps5"><FONT class="fs109">Â³äïîâ³äà÷ ïèñüìîâèõ çàïåðå÷åíü ïðîòè ïîçîâó íå ïîäàâ, ó çàñ³äàííÿ ïðåäñòàâíèê³â íå íàïðàâèâ, õî÷à ñóäîì áóëè â÷èíåí³ âñ³ ä³¿ ùîäî íàëåæíîãî ïîâ³äîìëåííÿ Â³äïîâ³äà÷à ïðî ïðèçíà÷åííÿ ñïðàâè äî ðîçãëÿäó  óõâàëè ñóäó íàäñèëàëèñÿ íà àäðåñó ì³ñöåçíàõîäæåííÿ Â³äïîâ³äà÷à çã³äíî â³äîìîñòåé ç ªÄÐ òà ç ìàòåð³àë³â ñïðàâè, òîìó áóäü-ÿê³ íåñïðèÿòëèâ³ íàñë³äêè íåíàïðàâëåííÿ ïðåäñòàâíèê³â ïîêëàäàþòüñÿ íà Â³äïîâ³äà÷à.</FONT></P>
<P class="ps5"><FONT class="fs108">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. Àíàëîã³÷íà ïðàâîâà ïîçèö³ÿ âèêëàäåíà â ï. 3.9.2 ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 26 ãðóäíÿ 2011 ðîêó ¹ 18. Ñóä ïðèéìàº äî óâàãè, ùî ÿâêà ïðåäñòàâíèê³â ñòîð³í ó çàñ³äàííÿ îáîâÿçêîâîþ íå âèçíàâàëàñü. Êëîïîòàíü ïðî â³äêëàäåííÿ ðîçãëÿäó ñïðàâè íå íàäõîäèëî òà ïåðåä ñóäîì íå äîâåäåíî îáñòàâèí, ÿê³ á ïåðåøêîäæàëè ÷è íå äîçâîëÿëè ðîçãëÿíóòè ñï³ð ó äàíîìó ñóäîâîìó çàñ³äàíí³. </FONT></P>
<P class="ps5"><FONT class="fs107">Îòæå, ñóä ä³éøîâ âèñíîâêó ïðî â³äñóòí³ñòü âñòàíîâëåíèõ ñò. 77 ÃÏÊ Óêðà¿íè ï³äñòàâ äëÿ â³äêëàäåííÿ ðîçãëÿäó ñïðàâè òà çä³éñíþº ðîçãëÿä ñïðàâè.</FONT></P>
<P class="ps5"><FONT class="fs106">Ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè, äîñë³äèâøè íàäàí³ äîêàçè òà îö³íèâøè ¿õ â ñóêóïíîñò³, ñóä </FONT></P>
<P class="ps9"><FONT class="fs81">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps5"><FONT class="fs104">Â³äïîâ³äíî äî ï. 3.1. âêàçàíîãî ïðàâî÷èíó Â³äïîâ³äà÷ çîáîâÿçàâñÿ íàäàòè ïîäàòêîâó íàêëàäíó, ñêëàäåíó â åëåêòðîíí³é ôîðì³ ç äîòðèìàííÿì âèìîãè ùîäî ðåºñòðàö³¿ â ïîðÿäêó, âèçíà÷åíîìó çàêîíîäàâñòâîì, åëåêòðîííîãî ï³äïèñó óïîâíîâàæåíî¿ ïëàòíèêîì îñîáè, òà çàðåºñòðóâàòè â ªäèíîìó ðåºñòð³ ïîäàòêîâèõ íàêëàäíèõ.</FONT></P>
<P class="ps5"><FONT class="fs101">Çã³äíî ç ï. 201.10 ñò. 201 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ïðè çä³éñíåíí³ îïåðàö³é ç ïîñòà÷àííÿ òîâàð³â/ïîñëóã ïëàòíèê ïîäàòêó  ïðîäàâåöü òîâàð³â/ïîñëóã çîáîâ'ÿçàíèé â óñòàíîâëåí³ òåðì³íè ñêëàñòè ïîäàòêîâó íàêëàäíó, çàðåºñòðóâàòè ¿¿ â ªäèíîìó ðåºñòð³ ïîäàòêîâèõ íàêëàäíèõ òà íàäàòè ïîêóïöþ çà éîãî âèìîãîþ. Ó ðàç³ äîïóùåííÿ ïðîäàâöåì òîâàð³â/ïîñëóã ïîìèëîê ïðè çàçíà÷åíí³ îáîâÿçêîâèõ ðåêâ³çèò³â ïîäàòêîâî¿ íàêëàäíî¿, ïåðåäáà÷åíèõ ïóíêòîì 201.1 ñòàòò³ 201 öüîãî Êîäåêñó, òà/àáî ïîðóøåííÿ ïðîäàâöåì/ïîêóïöåì ãðàíè÷íèõ òåðì³í³â ðåºñòðàö³¿ â ªäèíîìó ðåºñòð³ ïîäàòêîâèõ íàêëàäíèõ (êð³ì ïîäàòêîâèõ íàêëàäíèõ/ðîçðàõóíê³â êîðèãóâàííÿ, ðåºñòðàö³ÿ ÿêèõ çóïèíåíà çã³äíî ç ïóíêòîì 201.16 ö³º¿ ñòàòò³) ïîäàòêîâî¿ íàêëàäíî¿ òà/àáî ðîçðàõóíêó êîðèãóâàííÿ ïîêóïåöü/ïðîäàâåöü òàêèõ òîâàð³â/ïîñëóã ìàº ïðàâî äîäàòè äî ïîäàòêîâî¿ äåêëàðàö³¿ çà çâ³òíèé ïîäàòêîâèé ïåð³îä çàÿâó ³ç ñêàðãîþ íà òàêîãî ïðîäàâöÿ/ïîêóïöÿ. Òàêå ïðàâî çáåð³ãàºòüñÿ çà íèì ïðîòÿãîì 365 êàëåíäàðíèõ äí³â, ùî íàñòàþòü çà ãðàíè÷íèì òåðì³íîì ïîäàííÿ ïîäàòêîâî¿ äåêëàðàö³¿ çà çâ³òíèé (ïîäàòêîâèé) ïåð³îä, ó ÿêîìó íå íàäàíî ïîäàòêîâó íàêëàäíó àáî äîïóùåíî ïîìèëêè ïðè çàçíà÷åíí³ îáîâÿçêîâèõ ðåêâ³çèò³â ïîäàòêîâî¿ íàêëàäíî¿ òà/àáî ïîðóøåíî ãðàíè÷í³ òåðì³íè ðåºñòðàö³¿ â ªäèíîìó ðåºñòð³ ïîäàòêîâèõ íàêëàäíèõ. Äî çàÿâè äîäàþòüñÿ êîï³¿ òîâàðíèõ ÷åê³â àáî ³íøèõ ðîçðàõóíêîâèõ äîêóìåíò³â, ùî çàñâ³ä÷óþòü ôàêò ñïëàòè ïîäàòêó ó çâÿçêó ç ïðèäáàííÿì òàêèõ òîâàð³â/ïîñëóã, àáî êîï³¿ ïåðâèííèõ äîêóìåíò³â, ñêëàäåíèõ â³äïîâ³äíî äî Çàêîíó Óêðà¿íè "Ïðî áóõãàëòåðñüêèé îáë³ê òà ô³íàíñîâó çâ³òí³ñòü â Óêðà¿í³", ùî ï³äòâåðäæóþòü ôàêò îòðèìàííÿ òàêèõ òîâàð³â/ïîñëóã.</FONT></P>
<P class="ps3"><FONT class="fs100">Ç àíàë³çó íàâåäåíî ñë³äóº, ùî ïîðóøåííÿ Â³äïîâ³äà÷åì ïîðÿäêó çàïîâíåííÿ íàêëàäíî¿ íå ïîçáàâëÿëî Ïîçèâà÷à ïðàâà íà âêëþ÷åííÿ ñï³ðíî¿ ñóìè äî ïîäàòêîâîãî êðåäèòó, à çóìîâëþâàëî âèíèêíåííÿ ïðàâà äîäàòè äî ïîäàòêîâî¿ äåêëàðàö³¿ çà çâ³òíèé ïîäàòêîâèé ïåð³îä çàÿâó ³ç ñêàðãîþ íà Â³äïîâ³äà÷à.</FONT></P>
<P class="ps3"><FONT class="fs99">Òîáòî, çàêîíîì ïåðåäáà÷åíî ïåâíèé ìåõàí³çì çàõèñòó ïðàâ ïîêóïöÿ/çàìîâíèêà íà âêëþ÷åííÿ ñóì ïîäàòêó íà äîäàíó âàðò³ñòü äî ïîäàòêîâîãî êðåäèòó, ðåàë³çàö³ÿ ÿêîãî âèêëþ÷àëà áè íåîáõ³äí³ñòü âèçíà÷åííÿ îñòàíí³ì ñï³ðíî¿ ñóìè ÿê çáèòê³â.</FONT></P>
<P class="ps5"><FONT class="fs98">Â³äïîâ³äíî äî ñò. 22 ÖÊ Óêðà¿íè, ùî êîðåñïîíäóºòüñÿ ç ïîëîæåííÿìè ñò. 224, 225 ÃÊ Óêðà¿íè, îñîáà, ÿê³é çàâäàíî çáèòê³â ó ðåçóëüòàò³ ïîðóøåííÿ ¿¿ öèâ³ëüíîãî ïðàâà, ìàº ïðàâî íà ¿õ â³äøêîäóâàííÿ. Çáèòêàìè, çîêðåìà, º âòðàòè, ÿêèõ îñîáà çàçíàëà ó çâ'ÿçêó ç³ çíèùåííÿì àáî ïîøêîäæåííÿì ðå÷³, à òàêîæ âèòðàòè, ÿê³ îñîáà çðîáèëà àáî ìóñèòü çðîáèòè äëÿ â³äíîâëåííÿ ñâîãî ïîðóøåíîãî ïðàâà (ðåàëüí³ çáèòêè); äîõîäè, ÿê³ îñîáà ìîãëà á ðåàëüíî îäåðæàòè çà çâè÷àéíèõ îáñòàâèí, ÿêáè ¿¿ ïðàâî íå áóëî ïîðóøåíå (óïóùåíà âèãîäà).</FONT></P>
<P class="ps5"><FONT class="fs97">Äëÿ çàñòîñóâàííÿ ïåðåäáà÷åíî¿ ÷. 1 ñò. 623 ÖÊ Óêðà¿íè, ÷. 1 ñò. 224 Ãîñïîäàðñüêîãî êîäåêñó Óêðà¿íè òàêî¿ ì³ðè â³äïîâ³äàëüíîñò³, ÿê â³äøêîäóâàííÿ çáèòê³â, ïîòð³áíà íàÿâí³ñòü óñ³õ åëåìåíò³â ñêëàäó öèâ³ëüíîãî ïðàâîïîðóøåííÿ. </FONT></P>
<P class="ps5"><FONT class="fs96">Óò³ì, ó ìàòåð³àëàõ ñïðàâè â³äñóòí³ äîêàçè ðåàë³çàö³¿ Ïîçèâà÷åì ñâîãî ïðàâà íà â³äíåñåííÿ ñóì ïîäàòêó äî ïîäàòêîâîãî êðåäèòó òà ïîäàííÿ ³ç ïîäàòêîâîþ äåêëàðàö³ºþ ñêàðãè íà Â³äïîâ³äà÷à. Êð³ì òîãî, Ïîçèâà÷åì íå ï³äòâåðäæåíî âñòàíîâëåííÿ ôàêòó ïîðóøåííÿ Â³äïîâ³äà÷åì âèìîã ïîäàòêîâîãî çàêîíîäàâñòâà, çîêðåìà, íå íàäàíî Àêòó ïåðåâ³ðêè ÷è ð³øåííÿ â³äïîâ³äíîãî êîíòðîëþþ÷îãî îðãàíó, ñêëàäåíèõ çà ðåçóëüòàòàìè ïåðåâ³ðêè.</FONT></P>
<P class="ps5"><FONT class="fs95">Âîäíî÷àñ, ãîñïîäàðñüêèé ñóä íå ìîæå ï³äì³íÿòè äåðæàâíèé îðãàí ³ âñòàíîâëþâàòè ôàêòè, ÿê³ â³äíåñåí³ äî êîìïåòåíö³¿ â³äïîâ³äíèõ êîíòðîëþþ÷èõ îðãàí³â (Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè, ïîäàòêîâèõ ³íñïåêö³é), çîêðåìà ôàêò³â ïîðóøåííÿ òîâàðèñòâîì âèìîã ïîäàòêîâîãî çàêîíîäàâñòâà. Àíàëîã³÷íà ïðàâîâà ïîçèö³ÿ âèêëàäåíà â ïîñòàíîâàõ Âåðõîâíîãî Ñóäó Óêðà¿íè â³ä 16.09.2015 ó ñïðàâ³ ¹ 21-1465à15, â³ä 15.04.2014 ó ñïðàâ³ ¹21-29à14.</FONT></P>
<P class="ps5"><FONT class="fs94">Óðàõîâóþ÷è âèêëàäåíå, ñóä ä³éøîâ âèñíîâêó ïðî òå, ùî Ïîçèâà÷åì íå äîâåäåíî â ïîðÿäêó ñò. 33, 34 ÃÏÊ Óêðà¿íè íàÿâí³ñòü ïðàâîâèõ ï³äñòàâ äëÿ â³äøêîäóâàííÿ ñï³ðíî¿ ñóìè â ÿêîñò³ çáèòê³â òà íàÿâí³ñòü óñ³õ åëåìåíò³â ñêëàäó öèâ³ëüíîãî ïðàâîïîðóøåííÿ, ó çâ'ÿçêó ç ÷èì ïîçîâí³ âèìîãè çàäîâîëåííþ íå ï³äëÿãàþòü.</FONT></P>
<P class="ps5"><FONT class="fs93">²íø³ äîâîäè ñòîð³í, íàâåäåí³ ó íàäàíîìó ñóäó ïîçîâ³, ñóäîì ðîçãëÿíóò³, àëå äî óâàãè òà âðàõóâàííÿ ïðè âèð³øåíí³ ñïîðó íå ïðèéìàþòüñÿ, îñê³ëüêè íà ðåçóëüòàò âèð³øåííÿ ñïîðó íå âïëèâàþòü.</FONT></P>
<P class="ps5"><FONT class="fs92">Ñóäîâèé çá³ð â³äïîâ³äíî äî ïîëîæåíü ñòàòò³ 49 ÃÏÊ Óêðà¿íè, ïîêëàäàºòüñÿ íà ïîçèâà÷à.</FONT></P>
<P class="ps5"><FONT class="fs91">Âèõîäÿ÷è ç âèêëàäåíîãî òà êåðóþ÷èñü ñòàòòÿìè 32-34, 43, 44, 49, 75, 82-85 ÃÏÊ Óêðà¿íè, ñóä</FONT></P>
<P class="ps10"><FONT class="fs80">ÂÈÐ²ØÈÂ:</FONT></P>
<P class="ps6"><FONT class="fs90">Ó çàäîâîëåíí³ ïîçîâó â³äìîâèòè ïîâí³ñòþ.</FONT></P>
<P class="ps7"><FONT class="fs118">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="ps7"><FONT class="fs117"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ïîâíå ð³øåííÿ ñêëàäåíî 17.10.2017</FONT></P>
<P><FONT class="fs79">Ñóääÿ                                                                                                    Ð.Á. Ñòàøê³â </FONT></P>