<TITLE>920/164/17</TITLE>
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<P class="ps1"><FONT class="fs56">          </FONT><FONT class="fs24"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps6"><FONT class="fs64">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps6"><FONT class="fs63">ÎÊÐÅÌÀ ÓÕÂÀËÀ</FONT></P>
<P class="ps7"><FONT class="fs77"> 03 æîâòíÿ 2017 ð. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ 920/164/17</FONT></P>
<P class="ps2"><FONT class="fs76">Êîëåã³ÿ ñóää³â ó ñêëàä³: </FONT></P>
<P class="ps2"><FONT class="fs75">ãîëîâóþ÷èé ñóääÿ Ñëîáîä³í Ì.Ì., ñóääÿ Òåðåùåíêî Î.². , ñóääÿ Ñ³âåð³í Â. ².</FONT></P>
<P class="ps11"><FONT class="fs93">ðîçãëÿíóâøè ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ â ïðèì³ùåíí³ Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó àïåëÿö³éíó ñêàðãó òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ ô³ðìè Ñòàðà Àïòåêà, ì. Ñóìè </FONT><FONT class="fs74">(âõ.¹ 2623Ñ/1)</FONT><FONT class="fs92"> íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ &nbsp;îáëàñò³ â³ä 13.07.2017 ó ñïðàâ³ ¹ 920/164/17 </FONT></P>
<P class="ps12"><FONT class="fs73">çà ïîçîâîì</FONT><FONT class="fs81"> </FONT><FONT class="fs91">ïðèâàòíîãî ï³äïðèºìñòâà Òåõí³÷íà Ìåäè÷íà Êîìïëåêòàö³ÿ, ì. Ïîëòàâà</FONT></P>
<P class="ps11"><FONT class="fs72">äî</FONT><FONT class="fs80"> </FONT><FONT class="fs90">òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ ô³ðìè Ñòàðà Àïòåêà, ì. Ñóìè</FONT></P>
<P class="ps5"><FONT class="fs70">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps13"><FONT class="fs88">03.10.2017ð. Õàðê³âñüêèì àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì ðîçãëÿíóòî àïåëÿö³éíó ñêàðãó òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ ô³ðìè Ñòàðà Àïòåêà, ì. Ñóìè íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ &nbsp;îáëàñò³ â³ä 13.07.2017 ó ñïðàâ³ ¹ 920/164/17 òà çà ðåçóëüòàòàìè ðîçãëÿäó ïðèéíÿòî ïîñòàíîâó, ÿêîþ àïåëÿö³éíó çàëèøåíî áåç çàäîâîëåííÿ , îñêàðæóâàíå ð³øåííÿ çàëèøåíî áåç çì³í.</FONT></P>
<P class="ps13"><FONT class="fs87">Â õîä³ âèð³øåííÿ ñïîðó ñóäîì âñòàíîâëåíèé íåäîë³ê â ãîñïîäàðñüê³é ä³ÿëüíîñò³ ïîçèâà÷à, ÿêèé, íà äóìêó êîëåã³¿ ñóää³â, &nbsp;ìîæå â ìàéáóòíüîìó âèêëèêàòè ðèçèêè íåâèêîíàííÿ çîáîâÿçàíü òà ñóäîâèõ ñïîð³â. </FONT></P>
<P class="ps13"><FONT class="fs86">Òàê, â îá´ðóíòóâàííÿ ïîçîâíèõ âèìîã &nbsp;ïîçèâà÷ ïîñèëàºòüñÿ íà òîâàðíî-òðàíñïîðòí³ íàêëàäí³ çàì³ñòü âèäàòêîâèõ íàêëàäíèõ ³ ðàõóíê³â-ôàêòóð, ÿê³ º ðîçðàõóíêîâî-ïëàò³æíèì äîêóìåíòîì, ùî ïåðåäáà÷àþòü âèñòàâëåííÿ ïåâíèõ ñóì äî îïëàòè ïîêóïöÿì çà ïîñòàâëåí³ (ôàêòè÷íî ïîñòàâëåí³) òîâàðè, ïåðåäáà÷åíèõ äîãîâîðîì, à ñàìå ï. 2.1. ñòîðîíè âèçíà÷èëè, ùî ö³íè íà òîâàð âñòàíîâëþþòüñÿ ïîçèâà÷åì, ôîðìóþòüñÿ â íàö³îíàëüí³é âàëþò³ Óêðà¿íè òà çàçíà÷àþòüñÿ â âèäàòêîâèõ íàêëàäíèõ íà òîâàð ³ ðàõóíêàõ íà îïëàòó.</FONT></P>
<P class="ps13"><FONT class="fs85">Êîëåã³ÿ ñóää³â ââàæàº çà äîö³ëüíå ðåêîìåíäóâàòè ÏÏ Òåõí³÷íà Ìåäè÷íà Êîìïëåêòàö³ÿ â ïîäàëüøîìó ïðèâåñòè ñâ³é áóõãàëòåðñüêèé îáë³ê ó â³äïîâ³äí³ñòü äî ïîëîæåíü çàêîíó «Ïðî áóõãàëòåðñüêèé îáë³ê òà ô³íàíñîâó çâ³òí³ñòü â Óêðà¿í³» øëÿõîì çàñòîñóâàííÿ ïðè ïðîâåäåíí³ òîâàðíèõ ïîñòàâîê âèäàòêîâèõ íàêëàäíèõ ³ ðàõóíê³â-ôàêòóð. </FONT></P>
<P class="ps9"><FONT class="fs96">Â³äïîâ³äíî äî ïðèïèñ³â ñò. 90 ÃÏÊ Óêðà¿íè ãîñïîäàðñüêèé ñóä, âèÿâèâøè ïðè âèð³øåíí³ ãîñïîäàðñüêîãî ñïîðó ïîðóøåííÿ çàêîííîñò³ àáî íåäîë³êè â ä³ÿëüíîñò³ ï³äïðèºìñòâà, óñòàíîâè, îðãàí³çàö³¿, äåðæàâíîãî ÷è ³íøîãî îðãàíó, âèíîñèòü îêðåìó óõâàëó. Îêðåìà óõâàëà íàäñèëàºòüñÿ â³äïîâ³äíèì ï³äïðèºìñòâàì, óñòàíîâàì, îðãàí³çàö³ÿì, äåðæàâíèì òà ³íøèì îðãàíàì, ïîñàäîâèì îñîáàì. </FONT></P>
<P class="ps9"><FONT class="fs95">Êåðóþ÷èñü ñòàòòÿìè 22, 86, 90 ÃÏÊ Óêðà¿íè, êîëåã³ÿ ñóää³â, - &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="ps10"><FONT class="fs69">ÓÕÂÀËÈËÀ:</FONT></P>
<P class="ps14"><FONT class="fs84">Îêðåìó óõâàëó íàä³ñëàòè êåð³âíèêó ÏÏ Òåõí³÷íà Ìåäè÷íà Êîìïëåêòàö³ÿ ç ìåòîþ ³íôîðìóâàííÿ ïðî çàçíà÷åí³ íåäîë³êè â ä³ÿëüíîñò³ ï³äïðèºìñòâà ³ âæèòòÿ îðãàí³çàö³éíî-ïðàâîâèõ çàõîä³â, ñïðÿìîâàíèõ íà óñóíåííÿ ïîä³áíèõ ïîðóøåíü ó ïîäàëüøîìó.</FONT></P>
<P><FONT class="fs83"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ïðî âæèòòÿ âêàçàíèõ çàõîä³â ïîâ³äîìèòè Õàðê³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ì³ñÿ÷íèé ñòðîê.</FONT></P>
<P class="ps0"><FONT class="fs68">Ãîëîâóþ÷èé ñóääÿ                    Ñëîáîä³í Ì.Ì.</FONT></P>
<P class="ps8"><FONT class="fs67">Ñóääÿ          Òåðåùåíêî Î.².</FONT></P>
<P><FONT class="fs66">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;Ñ³âåð³í Â. ². </FONT></P>