<TITLE>913/948/17</TITLE>
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<TABLE cellspacing=0 px class="tsfirst">
<TR><TD width="100 %" class="tds1"><P class="ps12"><FONT class="fs171"><IMG src="herb.gif" height=72 width=54></FONT></P></TD></TR>
<TABLE cellspacing=0 px class="tslast">
<P class="ps7"><FONT class="fs94">²ÌÅÍÅÌ &nbsp;ÓÊÐÀ¯ÍÈ</FONT></P>
<P class="ps7"><FONT class="fs93">Ð²ØÅÍÍß</FONT></P>
<P class="ps5"><FONT class="fs109">                    </FONT></P>
<P><FONT class="fs108"> 17 ñ³÷íÿ 2018 ðîêó                                                                                 Ñïðàâà ¹ 913/948/17</FONT></P>
<P><FONT class="fs163">                                                                                 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs167">Ïðîâàäæåííÿ ¹ 9/913/948/17</FONT></P>
<P><FONT class="fs162">Ãîñïîäàðñüêèé ñóä Ëóãàíñüêî¿ îáëàñò³ ó ñêëàä³:</FONT><FONT class="fs107"> ñóää³ Âîðîæöîâà À.Ã.</FONT></P>
<P class="ps0"><FONT class="fs161">çà ó÷àñòþ:</FONT><FONT class="fs106"> ñåêðåòàðÿ ñóäîâîãî çàñ³äàííÿ</FONT><FONT class="fs160"> </FONT><FONT class="fs105">Áåðåæíî¿ Ë.Â.</FONT></P>
<P class="ps2"><FONT class="fs159">ðîçãëÿíóâøè ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ ñïðàâó çà ïîçîâîì</FONT></P>
<P class="ps2"><FONT class="fs104">Äåðæàâíîãî ï³äïðèºìñòâà «Íàóêîâî-âèðîáíè÷å îáºäíàííÿ «Ïàâëîãðàäñüêèé õ³ì³÷íèé çàâîä», </FONT><FONT class="fs158">ì. Ïàâëîãðàä Äí³ïðîïåòðîâñüêî¿ îáëàñò³</FONT></P>
<P class="ps2"><FONT class="fs157">äî</FONT><FONT class="fs103"> Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Ëóñ³íå ËÒÄ»</FONT><FONT class="fs156">, ì. Ëóãàíñüê</FONT></P>
<P><FONT class="fs101">ó ïðèñóòíîñò³:</FONT></P>
<P class="ps2"><FONT class="fs155">ïðåäñòàâíèêà &nbsp;ïîçèâà÷à - </FONT><FONT class="fs100">íå ïðèáóâ</FONT><FONT class="fs154">,</FONT></P>
<P><FONT class="fs153">ïðåäñòàâíèê â³äïîâ³äà÷à - </FONT><FONT class="fs99">íå ïðèáóâ</FONT><FONT class="fs152">,</FONT></P>
<P><FONT class="fs98"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;â ñ ò à í î â è â:</FONT></P>
<P class="ps3"><FONT class="fs150">Îá´ðóíòîâóþ÷è ïîçîâí³ âèìîãè, ïîçèâà÷ ïîñèëàºòüñÿ íà íåâèêîíàííÿ â³äïîâ³äà÷åì óìîâ ïóíêòó 7.6 óêëàäåíîãî ì³æ ñòîðîíàìè äîãîâîðó ïîñòàâêè ¹ 349214 â³ä 10.04.2014 òà ïóíêò³â 201.1 òà 201.10 ñò. 201 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps3"><FONT class="fs149">Ñòîðîíè ó÷àñòü ñâî¿õ ïðåäñòàâíèê³â ó çàñ³äàíí³ ñóäó íå çàáåçïå÷èëè, ïðè÷èíè íåÿâêè ñóäó íå ïîâ³äîìèëè, ïðî ÷àñ òà ì³ñöå ñóäîâîãî ðîçãëÿäó ñïðàâè ñóäîì ïîâ³äîìëÿëèñÿ.          </FONT></P>
<P class="ps3"><FONT class="fs148">Îñê³ëüêè â³äïîâ³äà÷ ó ñïðàâ³ çíàõîäèòüñÿ íà òåðèòîð³¿ ïðîâåäåííÿ ÀÒÎ ³íôîðìàö³ÿ ïðî ÷àñ ³ ì³ñöå ñóäîâîãî çàñ³äàííÿ áóëà ðîçì³ùåíà íà ñòîð³íö³ ãîñïîäàðñüêîãî ñóäó Ëóãàíñüêî¿ îáëàñò³ (ó ðîçä³ë³ "Íîâèíè òà ïîä³¿ ñóäó") îô³ö³éíîãî âåá-ïîðòàëó "Ñóäîâà âëàäà â Óêðà¿í³" â ìåðåæ³ ²íòåðíåò (www.court.gov.ua/sudy/), ïðî ùî ñâ³ä÷àòü ðîçäðóêîâàí³ ñòîð³íêè ç ìåðåæ³ ²íòåðíåò (à.ñ. 31, 42).</FONT></P>
<P class="ps3"><FONT class="fs147">Òàêèì ÷èíîì, ñóäîì âæèòî â³äïîâ³äí³ çàõîäè ùîäî ïîâ³äîìëåííÿ ó÷àñíèêà ñóäîâîãî ïðîöåñó, ÿêèé çíàõîäèòüñÿ íà òèì÷àñîâî îêóïîâàí³é òåðèòîð³¿. â³äïîâ³äà÷ ââàæàºòüñÿ ïîâ³äîìëåíèì ïðî ÷àñ ³ ì³ñöå ðîçãëÿäó ñïðàâè ñóäîì. </FONT></P>
<P class="ps3"><FONT class="fs115">Â³äïîâ³äà÷åì</FONT><FONT class="fs146">, ÒÎÂ "Ëóñ³íå ËÒÄ", â³äçèâó íà ïîçîâíó çàÿâó àáî çàïåðå÷åíü ïðîòè ïîçîâó íå íàäàíî.</FONT></P>
<P class="ps3"><FONT class="fs145">Â³äïîâ³äíî äî ÷. 9 ñò. 165 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ó ðàç³ íåíàäàííÿ â³äïîâ³äà÷åì â³äçèâó ó âñòàíîâëåíèé ñóäîì ñòðîê áåç ïîâàæíèõ ïðè÷èí, ñóä âèð³øóº ñïðàâó çà íàÿâíèìè ìàòåð³àëàìè. </FONT></P>
<P class="ps3"><FONT class="fs114">Ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè, íàäàí³ äîêàçè ó ¿õ ñóêóïíîñò³, ñóä âñòàíîâèâ òàê³ ôàêòè÷í³ îáñòàâèíè.</FONT></P>
<P class="ps3"><FONT class="fs144">10 êâ³òíÿ 2014 ðîêó ì³æ ïîçèâà÷åì òà â³äïîâ³äà÷åì áóëî óêëàäåíî äîãîâ³ð ïîñòàâêè &nbsp;&nbsp;&nbsp;&nbsp;¹ 349214 (äàë³ - äîãîâ³ð) (à.ñ. 7-8), çã³äíî ç ÿêèì â³äïîâ³äà÷ (ïðîäàâåöü) çîáîâ'ÿçàâñÿ ó 2014 ðîö³ ïîñòàâèòè òîâàð, à ïîçèâà÷ (ïîêóïåöü) çîáîâ'ÿçàâñÿ ïðèéíÿòè òîâàð òà îïëàòèòè éîãî âàðò³ñòü.</FONT></P>
<P class="ps3"><FONT class="fs143">Íàéìåíóâàííÿ, ê³ëüê³ñòü, ö³íà òîâàðó óçãîäæåí³ ó ï. 1.2 äîãîâîðó.</FONT></P>
<P class="ps3"><FONT class="fs142">Óìîâîþ ï. 7.6 äîãîâîðó ñòîðîíè ïåðåäáà÷èëè, ùî ó âèïàäêó ïîðóøåííÿ ïîðÿäêó çàïîâíåííÿ ïîäàòêîâî¿ íàêëàäíî¿, â³äìîâè ïðîäàâöÿ âèäàòè ïîäàòêîâó íàêëàäíó, âèÿâëåííÿ ðîçá³æíîñòåé ì³æ äàíèìè ö³º¿ ïîäàòêîâî¿ íàêëàäíî¿ ³ ªäèíèì ðåºñòðîì ïîäàòêîâèõ íàêëàäíèõ, ïðîäàâåöü ìàº ñïëàòèòè ïîêóïöåâ³ øòðàô ó ðîçì³ð³ íå âèçíàíîãî ïîäàòêîâîãî êðåäèòó, âêàçàíîãî â ïîäàòêîâ³é íàêëàäí³é, à òàêîæ â³äøêîäóâàòè ñóìó çáèòê³â ³ âèòðàò, ïîíåñåíèõ ïîêóïöåì â ðåçóëüòàò³ âêàçàíèõ ïîðóøåíü.</FONT></P>
<P class="ps3"><FONT class="fs140">Ìàòåð³àëè ñïðàâè ì³ñòÿòü êîï³þ ïëàò³æíîãî äîðó÷åííÿ ¹ 8982 â³ä 28.10.2014 (à.ñ. 10), çà ÿêèì ïîçèâà÷åì áóëî çä³éñíåíî îïëàòó òîâàðó çà ñï³ðíèì äîãîâîðîì íà ñóìó &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;180390,00 ãðí., ó ò.÷. ÏÄÂ  30 065,00 ãðí.</FONT></P>
<P class="ps3"><FONT class="fs139">Â³äïîâ³äà÷ ëèñòîì â³ä 18.08.2014 (à.ñ. 13) ïîâ³äîìèâ ïîçèâà÷à, ùî ï³ñëÿ ïåðåðåºñòðàö³¿ ï³äïðèºìñòâà â ³íø³é ïîäàòêîâ³é ³íñïåêö³¿, ïîäàòêîâà íàêëàäíà íèì áóäå îôîðìëåíà íàëåæíèì ÷èíîì, îäíàê öåé îáîâÿçîê â³äïîâ³äà÷åì íå âèêîíàíî.</FONT></P>
<P class="ps3"><FONT class="fs137">Ç âèêëàäåíèõ âèùå ï³äñòàâ ïîçèâà÷ çâåðíóâñÿ äî ñóäó ç äàíèì ïîçîâîì.</FONT></P>
<P class="ps3"><FONT class="fs113">Äîñë³äèâøè îáñòàâèíè ñïðàâè, íàäàí³ ìàòåð³àëè, îö³íèâøè íàäàí³ äîêàçè ó ¿õ ñóêóïíîñò³, ñóä ä³éøîâ âèñíîâêó ïðî îá´ðóíòîâàí³ñòü ïîçîâíèõ âèìîã òà íåîáõ³äí³ñòü ïîâíîãî çàäîâîëåííÿ ïîçîâó ç òàêèõ ï³äñòàâ. </FONT></P>
<P class="ps3"><FONT class="fs136">Çã³äíî ñò. 13 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóäî÷èíñòâî ó ãîñïîäàðñüêèõ ñóäàõ çä³éñíþºòüñÿ íà çàñàäàõ çìàãàëüíîñò³ ñòîð³í. Ó÷àñíèêè ñïðàâè ìàþòü ð³âí³ ïðàâà ùîäî çä³éñíåííÿ âñ³õ ïðîöåñóàëüíèõ ïðàâ òà îáîâÿçê³â. </FONT></P>
<P class="ps3"><FONT class="fs135">Íà ï³äñòàâ³ ñò. 74 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè êîæíà ñòîðîíà ïîâèííà äîâåñòè ò³ îáñòàâèíè, íà ÿê³ âîíà ïîñèëàºòüñÿ ÿê íà ï³äñòàâó ñâî¿õ âèìîã àáî çàïåðå÷åíü.</FONT></P>
<P class="ps3"><FONT class="fs134">Ó â³äïîâ³äíîñò³ ç ïðèïèñàìè ñò. 86 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóä îö³íþº äîêàçè çà ñâî¿ì âíóòð³øí³ì ïåðåêîíàííÿì, ùî ´ðóíòóºòüñÿ íà âñåá³÷íîìó, ïîâíîìó, îáºêòèâíîìó òà áåçïîñåðåäíüîìó äîñë³äæåíí³ íàÿâíèõ ó ñïðàâ³ äîêàç³â.</FONT></P>
<P class="ps3"><FONT class="fs133">Â³äïîâ³äíî äî ÷. 1 ñò. 265 Ãîñïîäàðñüêîãî êîäåêñó Óêðà¿íè çà äîãîâîðîì ïîñòàâêè îäíà ñòîðîíà  ïîñòà÷àëüíèê çîáîâÿçóºòüñÿ ïåðåäàòè (ïîñòàâèòè) ó çóìîâëåí³ ñòðîêè (ñòðîê) äðóã³é ñòîðîí³  ïîêóïöåâ³ òîâàð (òîâàðè), à ïîêóïåöü çîáîâÿçóºòüñÿ ïðèéíÿòè âêàçàíèé òîâàð (òîâàðè) ³ ñïëàòèòè çà íüîãî ãðîøîâó ñóìó.</FONT></P>
<P class="ps3"><FONT class="fs132">Â³äïîâ³äíî äî ñò. 629 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè äîãîâ³ð º îáîâÿçêîâèì äëÿ âèêîíàííÿ ñòîðîíàìè. </FONT></P>
<P class="ps3"><FONT class="fs131">Çã³äíî ç³ ñòàòòÿìè 525, 526 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè îäíîñòîðîííÿ â³äìîâà â³ä çîáîâÿçàííÿ íå äîïóñêàºòüñÿ, çîáîâÿçàííÿ ìàº âèêîíóâàòèñÿ íàëåæíèì ÷èíîì â³äïîâ³äíî äî óìîâ äîãîâîðó, ³íøèõ àêò³â öèâ³ëüíîãî çàêîíîäàâñòâà. Âêàçàíà íîðìà çà ñâî¿ì çì³ñòîì êîðåñïîíäóºòüñÿ ç ïðèïèñàìè &nbsp;ï.1 ñò. 193 Ãîñïîäàðñüêîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps3"><FONT class="fs130">Â³äïîâ³äíî äî ÷. 1 ñò. 224 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.</FONT></P>
<P class="ps3"><FONT class="fs129">Çã³äíî ç ï. 201.1 ñò. 201 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ïëàòíèê ïîäàòêó çîáîâÿçàíèé ñêëàñòè ïîäàòêîâó íàêëàäíó â åëåêòðîíí³é ôîðì³ ç äîòðèìàííÿì óìîâè ùîäî ðåºñòðàö³¿ ó ïîðÿäêó, âèçíà÷åíîìó çàêîíîäàâñòâîì, åëåêòðîííîãî ï³äïèñó óïîâíîâàæåíî¿ ïëàòíèêîì îñîáè òà çàðåºñòðóâàòè ¿¿ â ªäèíîìó ðåºñòð³ ïîäàòêîâèõ íàêëàäíèõ ó âñòàíîâëåíèé ÏÊÓ òåðì³í.</FONT></P>
<P class="ps3"><FONT class="fs128">Çà ïðàâèëîì ÷. 2 ï. 201.10 ñò. 201 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè â³äñóòí³ñòü ôàêòó ðåºñòðàö³¿ ïëàòíèêîì ïîäàòêó  ïðîäàâöåì òîâàð³â/ïîñëóã ïîäàòêîâèõ íàêëàäíèõ â ªäèíîìó ðåºñòð³ ïîäàòêîâèõ íàêëàäíèõ íå äàº ïðàâà ïîêóïöþ íà âêëþ÷åííÿ ñóì ïîäàòêó íà äîäàíó âàðò³ñòü, âêàçàíî¿ â ïîäàòêîâ³é íàêëàäí³é, äî ñóìè ïîäàòêîâèõ çîáîâÿçàíü çà â³äïîâ³äíèé çâ³òíèé ïåð³îä.</FONT></P>
<P class="ps3"><FONT class="fs126">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.</FONT></P>
<P class="ps3"><FONT class="fs125">Ñóä ââàæàº, ùî ç óðàõóâàííÿì âèìîã çàêîíó ùîäî íàëåæíîñò³ ³ äîïóñòèìîñò³ äîêàç³â, ïîçèâà÷åì äîâåäåíî íàëåæíèìè äîêàçàìè ò³ îáñòàâèíè, íà ÿê³ â³í ïîñèëàºòüñÿ ÿê íà ï³äñòàâó ñâîº¿ âèìîãè, íàòîì³ñòü â³äïîâ³äà÷ íå ñïðîñòóâàâ öå â íàëåæíèé ñïîñ³á òà íå äîâ³â ³íøîãî.</FONT></P>
<P class="ps3"><FONT class="fs124">Ç óðàõóâàííÿì âèêëàäåíîãî âèùå ïîçîâí³ âèìîãè ï³äëÿãàþòü ïîâíîìó çàäîâîëåííþ, ç â³äíåñåííÿì íà â³äïîâ³äà÷à âèòðàò ç³ ñïëàòè ñóäîâîãî çáîðó, çã³äíî ç³ ñò.129 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè. &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="ps3"><FONT class="fs123">Êåðóþ÷èñü ñò.ñò. 123, 129, 178, 202, 233, 238, 240, 241 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä -</FONT></P>
<P class="ps10"><FONT class="fs97"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;â è ð ³ ø è â:</FONT></P>
<P class="ps3"><FONT class="fs122">1. Ïîçîâ çàäîâîëüíèòè ïîâí³ñòþ.</FONT></P>
<P class="ps4"><FONT class="fs118">Íàêàç âèäàòè ï³ñëÿ íàáðàííÿ ð³øåííÿì çàêîííî¿ ñèëè.</FONT></P>
<P class="ps4"><FONT class="fs166">Ð³øåííÿ ãîñïîäàðñüêîãî ñóäó íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ çàê³í÷åííÿ ñòðîêó ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè, ÿêùî àïåëÿö³éíó ñêàðãó íå &nbsp;áóëî ïîäàíî. Ó ðàç³ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè &nbsp;ð³øåííÿ, ÿêùî éîãî íå ñêàñîâàíî, íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè, â³äìîâè ó â³äêðèòò³ ÷è çàêðèòòÿ àïåëÿö³éíîãî ïðîâàäæåííÿ àáî ïðèéíÿòòÿ ïîñòàíîâè ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ çà íàñë³äêàìè àïåëÿö³éíîãî ïåðåãëÿäó.</FONT></P>
<P class="ps4"><FONT class="fs117">Ïîâíå ñóäîâå ð³øåííÿ ñêëàäåíî - 18.01.2018.</FONT></P>
<P><FONT class="fs96">Ñóääÿ                                                                                À.Ã. Âîðîæöîâ </FONT></P>