<TITLE>917/966/17</TITLE>
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<P class="ps18"><FONT class="fs27"> <IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps7"><FONT class="fs123">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps5"><FONT class="fs122">ÏÎÑÒÀÍÎÂÀ</FONT></P>
<P class="ps5"><FONT class="fs121">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
<P><FONT class="fs216"> "18" ñ³÷íÿ 2018 ð.</FONT><FONT class="fs149"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs215">Ñïðàâà ¹ 917/966/17</FONT><FONT class="fs148"> &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs137">Êîëåã³ÿ ñóää³â ó ñêëàä³: ãîëîâóþ÷èé ñóääÿ</FONT><FONT class="fs214"> Øåâåëü Î. Â.</FONT><FONT class="fs136">, ñóääÿ</FONT><FONT class="fs213"> Êðåñòüÿí³íîâ Î.Î.</FONT><FONT class="fs135"> , ñóääÿ</FONT><FONT class="fs212"> &nbsp;Ôîì³íà Â. Î.</FONT><FONT class="fs134"> </FONT></P>
<P><FONT class="fs133">çà ó÷àñòþ ñåêðåòàðÿ ñóäîâîãî çàñ³äàííÿ Êóð÷åíêî Â.À.,</FONT></P>
<P class="ps3"><FONT class="fs211">ðîçãëÿíóâøè ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ ó ïðèì³ùåíí³ Õàðê³âñüêîãî &nbsp;àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó àïåëÿö³éíó ñêàðãó ïîçèâà÷à (</FONT><FONT class="fs147">âõ. ¹3461 Ï/2)</FONT><FONT class="fs210"> íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ â³ä 31.08.2017 ó ñïðàâ³ ¹917/966/17 (óõâàëåíå ñóääåþ Ãåòåþ Í.Ã. ó ïðèì³ùåíí³ ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³, ïîâíèé òåêñò ð³øåííÿ ñêëàäåíî 05.09.2017)</FONT></P>
<P class="ps13"><FONT class="fs132">çà &nbsp;ïîçîâîì</FONT><FONT class="fs209"> Ïðèâàòíîãî ï³äïðèºìñòâà "Àãðîñïåöïðîåêò ³ Êî", ì. Äí³ïðî, </FONT></P>
<P class="ps12"><FONT class="fs131">äî</FONT><FONT class="fs208"> Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Ëàíí³âñüêà ÌÒÑ", ñ. Êóìè Êàðë³âñüêîãî ðàéîíó Ïîëòàâñüêî¿ îáëàñò³,</FONT></P>
<P class="ps5"><FONT class="fs146">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps9"><FONT class="fs205">Ð³øåííÿì ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ â³ä 31.08.2017 â³äìîâëåíî â çàäîâîëåíí³ ïîçîâó. Ñóä ïåðøî¿ ³íñòàíö³¿ âñòàíîâèâ, ùî òîâàð çà âèäàòêîâîþ íàêëàäíîþ ¹ ÀÑ-0000085 â³ä 25.05.2015 áóëî ïåðåäàíî â³äïîâ³äà÷åâ³ íà çáåð³ãàííÿ, à òîìó äî ïðàâîâ³äíîñèí ñòîð³í íå ìîæå áóòè çàñòîñîâàíî ïîëîæåííÿ Öèâ³ëüíîãî êîäåêñó Óêðà¿íè, ÿê³ ðåãóëþþòü êóï³âëþ-ïðîäàæ (ïîñòàâêó) òîâàðó.</FONT></P>
<P class="ps9"><FONT class="fs204">Ïîçèâà÷ çâåðíóâñÿ äî Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é, ïîñèëàþ÷èñü íà ïîðóøåííÿ ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì íîðì ìàòåð³àëüíîãî òà ïðîöåñóàëüíîãî ïðàâà, ïðîñèòü îñêàðæóâàíå ð³øåííÿ &nbsp;ñêàñóâàòè òà ïðèéíÿòè íîâå ð³øåííÿ ïðî çàäîâîëåííÿ ïîçîâíèõ âèìîã ó ïîâíîìó îáñÿç³; ñòÿãíóòè ç â³äïîâ³äà÷à ñóäîâ³ âèòðàòè.</FONT></P>
<P class="ps9"><FONT class="fs202">Óõâàëîþ Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 13.11.2017 âêàçàíó àïåëÿö³éíó ñêàðãó ïðèéíÿòî äî ïðîâàäæåííÿ, ïðèçíà÷åíî ¿¿ ðîçãëÿä íà 07.12.2017.</FONT></P>
<P class="ps9"><FONT class="fs201">06.12.2017 â³äïîâ³äà÷ íàäàâ â³äçèâ íà àïåëÿö³éíó ñêàðãó, â ÿêîìó çàçíà÷àº, ùî â ìàòåð³àëàõ ñïðàâè â³äñóòí³ äîêàçè íà ï³äòâåðäæåííÿ ôàêòó êóï³âë³-ïðîäàæó àáî ïîñòàâêè òîâàðó; ñòâåðäæóº, ùî òîâàð áóëî ïåðåäàíî íà çáåð³ãàííÿ ÒÎÂ "Ëàíí³âñüêà ÌÒÑ", â³äñóòí³ äîêàçè çâåðíåííÿ ÏÏ "Àãðîñïåöïðîåêò ³ Êî" ç âèìîãîþ ïðî ïîâåðíåííÿ òîâàðó, ïåðåäàíîãî íà çáåð³ãàííÿ; ÏÏ "Àãðîñïåöïðîåêò ³ Êî" ôàêòè÷íî ïîâòîðþº âèìîãè ïîçîâíî¿ çàÿâè; ïîçèâà÷åì íå äîâåäåíî ôàêò íàÿâíîñò³ çàáîðãîâàíîñò³ â³äïîâ³äà÷à. Â³äïîâ³äà÷ çàçíà÷àº, ùî äîãîâ³ð ïîñòàâêè ¹20150526 â³ä 26.05.2015, íà ÿêèé â³í ïîñèëàâñÿ â ñóä³ ïåðøî¿ ³íñòàíö³¿, íå ñë³ä áðàòè äî óâàãè, îñê³ëüêè öå çîâñ³ì ³íøèé âèä çîáîâ'ÿçàíü, ³ ç ïðèâîäó íüîãî â³äñóòí³ áóäü-ÿê³ ôàêòè, ùî ìîãëè á âïëèíóòè íà ðîçãëÿä äàíîãî ñïîðó. Â³äïîâ³äà÷ ïðîñèòü ñóä çàëèøèòè îñêàðæóâàíå ð³øåííÿ áåç çì³í, à àïåëÿö³éíó ñêàðãó ïîçèâà÷à - áåç çàäîâîëåííÿ.</FONT></P>
<P class="ps9"><FONT class="fs200">Óõâàëîþ Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 07.12.2017 ðîçãëÿä ñïðàâè â³äêëàäåíî íà 21.12.2017, çàïðîïîíîâàíî ó÷àñíèêàì ïðîöåñó íå ï³çí³øå, í³æ çà òðè äí³ äî ñóäîâîãî çàñ³äàííÿ, íàäàòè ñóäó ìîòèâîâàí³ ïîÿñíåííÿ ç óðàõóâàííÿì ïèòàíü, ùî áóëè ïðåäìåòîì ðîçãëÿäó â ñóäîâîìó çàñ³äàíí³ 07.12.2017, à ñàìå: ïîçèâà÷ó - ìîòèâîâàí³ ïèñüìîâ³ ïîÿñíåííÿ ç ïðèâîäó ôàêòè÷íèõ òà ïðàâîâèõ ï³äñòàâ çàçíà÷åííÿ ó âèäàòêîâ³é íàêëàäí³é ¹ ÀÑ-0000085 â³ä 25.05.2015 ïðî ïåðåäàííÿ òîâàðó íà â³äïîâ³äàëüíå çáåð³ãàííÿ, âðàõîâóþ÷è, ùî ïîçèâà÷ ââàæàº äàíèé òîâàð ôàêòè÷íî ïðîäàíèì â³äïîâ³äà÷åâ³; ïîÿñíåííÿ òà äîêàçè ùîäî â³äîáðàæåííÿ äàíî¿ ãîñïîäàðñüêî¿ îïåðàö³¿ â áóõãàëòåðñüêîìó òà ïîäàòêîâîìó îáë³êó ÏÏ "Àãðîñïåöïðîåêò ³ Êî", à ñàìå: ðåã³ñòðè áóõãàëòåðñüêîãî îáë³êó, â ÿêèõ â³äîáðàæåíî îïåðàö³þ ùîäî òîâàðó çà ñï³ðíîþ âèäàòêîâîþ íàêëàäíîþ, òà äîêàçè ùîäî îáë³êó ðîçðàõóíê³â ì³æ ïîçèâà÷åì òà â³äïîâ³äà÷åì, çîêðåìà, ïî â³äïîâ³äíèõ áàëàíñîâèõ òà ïîçàáàëàíñîâèõ ðàõóíêàõ, ³íôîðìàö³þ ùîäî ïðîâîäîê áóõãàëòåðñüêîãî îáë³êó, ÿêèìè â³äîáðàæåíî îïåðàö³þ ùîäî âêàçàíîãî òîâàðó, êîï³þ â³äïîâ³äíî¿ ïîäàòêîâî¿ íàêëàäíî¿, ðåºñòðó ïîäàòêîâèõ íàêëàäíèõ, â ÿêîìó â³äîáðàæåíî âêàçàíó ãîñïîäàðñüêó îïåðàö³þ, àêò ïåðåâ³ðêè ïîäàòêîâèì îðãàíîì ïðàâîì³ðíîñò³ â³äîáðàæåííÿ ó ïîäàòêîâîìó îáë³êó ÏÏ "Àãðîñïåöïðîåêò ³ Êî" äàíî¿ ïîäàòêîâî¿ íàêëàäíî¿ (çà íàÿâíîñò³ òàêîãî àêòó); â³äïîâ³äà÷ó - ìîòèâîâàí³ ïèñüìîâ³ ïîÿñíåííÿ &nbsp;ùîäî ï³äñòàâ, ç ÿêèõ ÒÎÂ "Ëàíí³âñüêà ÌÒÑ" ââàæàº, ùî òîâàð çà âèäàòêîâîþ íàêëàäíîþ ¹ ÀÑ-0000085 â³ä 25.05.2015 áóëî ôàêòè÷íî ïåðåäàíî íà â³äïîâ³äàëüíå çáåð³ãàííÿ, äîêàçè éîãî çíàõîäæåííÿ íà çáåð³ãàíí³ íà ìîìåíò çâåðíåííÿ ÏÏ "Àãðîñïåöïðîåêò ³ Êî" ³ç ïîçîâîì ó äàí³é ñïðàâ³ òà íà òåïåð³øí³é ÷àñ, ïîÿñíåííÿ òà äîêàçè ùîäî â³äîáðàæåííÿ äàíî¿ ãîñïîäàðñüêî¿ îïåðàö³¿ â áóõãàëòåðñüêîìó òà ïîäàòêîâîìó îáë³êó ÒÎÂ "Ëàíí³âñüêà ÌÒÑ", à ñàìå: ðåã³ñòðè áóõãàëòåðñüêîãî îáë³êó, â ÿêèõ â³äîáðàæåíî îïåðàö³þ ùîäî òîâàðó çà ñï³ðíîþ âèäàòêîâîþ íàêëàäíîþ, òà äîêàçè ùîäî îáë³êó ðîçðàõóíê³â ì³æ ïîçèâà÷åì òà â³äïîâ³äà÷åì, çîêðåìà, ïî â³äïîâ³äíèõ áàëàíñîâèõ òà ïîçàáàëàíñîâèõ ðàõóíêàõ, ³íôîðìàö³þ ùîäî ïðîâîäîê áóõãàëòåðñüêîãî îáë³êó, ÿêèìè â³äîáðàæåíî îïåðàö³þ ùîäî âêàçàíîãî òîâàðó, êîï³þ â³äïîâ³äíî¿ ïîäàòêîâî¿ íàêëàäíî¿, ðåºñòðó ïîäàòêîâèõ íàêëàäíèõ, â ÿêîìó â³äîáðàæåíî (àáî íå â³äîáðàæåíî) âêàçàíó ãîñïîäàðñüêó îïåðàö³þ.</FONT></P>
<P class="ps9"><FONT class="fs199">Îäíàê ó ñóäîâå çàñ³äàííÿ 21.12.2017 â³äïîâ³äíèõ ïîÿñíåíü òà äîêàç³â ñòîðîíàìè íàäàíî íå áóëî.</FONT></P>
<P class="ps9"><FONT class="fs198">Óõâàëîþ Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 21.12.2017 îãîëîøåíî â ñóäîâîìó çàñ³äàíí³ ïåðåðâó äî 18.01.2018 â ïîðÿäêó ñò.216 ÃÏÊ Óêðà¿íè, ÿêèé íàáðàâ ÷èííîñò³ ç 15.12.2017. Âèçíà÷åíî ñòðîê äëÿ ïîäàííÿ ó÷àñíèêàìè ñïðàâè â³äçèâ³â íà àïåëÿö³éíó ñêàðãó (ç äîêàçàìè íàä³ñëàííÿ êîï³é â³äçèâó ³íøèì ó÷àñíèêàì ñïðàâè â³äïîâ³äíî äî ÷.4 ñò.263 ÃÏÊ Óêðà¿íè), ìîòèâîâàíèõ ïîÿñíåíü ùîäî ñâîº¿ ïðàâîâî¿ ïîçèö³¿ â äàí³é ñïðàâ³, äîêàç³â íà ï³äòâåðäæåííÿ ñâî¿õ âèìîã òà çàïåðå÷åíü, à òàêîæ çàÿâ ³ êëîïîòàíü, ïîâÿçàíèõ ç ðîçãëÿäîì ñïðàâè, ÿê³ íå áóëè çàÿâëåí³ ç ïîâàæíèõ ïðè÷èí ðàí³øå (çà íàÿâíîñò³ òàêèõ çàÿâ ÷è êëîïîòàíü òà îá´ðóíòóâàííÿ ïîâàæíîñò³ ïðè÷èí) - ïî 10.01.2018 âêëþ÷íî.</FONT></P>
<P class="ps9"><FONT class="fs197">21.12.2017 (ï³ñëÿ ñóäîâîãî çàñ³äàííÿ) ñóäîì îòðèìàíî çàÿâó-ïîÿñíåííÿ ïîçèâà÷à, ï³äïèñàíó äèðåêòîðîì ÏÏ "Àãðîñïåöïðîåêò ³ Êî", â ÿê³é äàíèé ó÷àñíèê ñïðàâè çàçíà÷àº, ùî íàÿâíèé ó ìàòåð³àëàõ ñïðàâè äîãîâ³ð ¹20150526 â³ä 26.05.2015, à òàêîæ íàêëàäí³ â³ä ³íøèõ äàò íà ïîñòàâêó òîâàðó íå ñòîñóþòüñÿ ïðåäìåòó ñïîðó, îñê³ëüêè çà íàêëàäíîþ ¹ÀÑ-0000085 â³ä 25.05.2015 òîâàð ïîñòàâëÿâ â³äïîâ³äà÷åâ³ îäèí ñï³âðîá³òíèê ïîçèâà÷à, à äîãîâ³ð â³ä 26.05.2015 óêëàäàâ ³íøèé ñï³âðîá³òíèê, ÿêèé íå çíàâ ïðî ïîñòàâêó â³ä 25.05.2015. Òàêîæ ïîçèâà÷ âêàçóº, ùî çâåðòàâñÿ äî â³äïîâ³äà÷à ç ïðåòåíç³ÿìè, â ÿêèõ ïðîñèâ ïîâåðíóòè àáî îïëàòèòè òîâàð, ïîñèëàºòüñÿ íà òå, ùî ñóä ïåðøî¿ ³íñòàíö³¿ íå äàâ ìîæëèâîñò³ ïðîâåñòè ïî÷åðêîçíàâ÷ó åêñïåðòèçó íàäàíîãî ïîçèâà÷åì îðèã³íàëó íàêëàäíî¿ â³ä 25.05.2015.</FONT></P>
<P class="ps9"><FONT class="fs196">Äî ïîÿñíåíü äîäàíî îðèã³íàë àäðåñîâàíî¿ ÒÎÂ "Ëàíí³âñüêà ÌÒÑ" ïðåòåíç³¿ â³ä 16.12.2016 çà ï³äïèñîì äèðåêòîðà ÏÏ "Àãðîñïåöïðîåêò ³ Êî" (áåç äîêàç³â íàïðàâëåííÿ âêàçàíî¿ ïðåòåíç³¿ àäðåñàòó), â ÿê³é ïîçèâà÷ âèìàãàº ïîâåðíóòè ç â³äïîâ³äàëüíîãî çáåð³ãàííÿ òîâàð, ïåðåäàíèé çà íàêëàäíîþ ¹ ÀÑ-0000085 â³ä 25.05.2015, àáî æ ó ðàç³ âèêîðèñòàííÿ âêàçàíîãî òîâàðó  ñïëàòèòè éîãî âàðò³ñòü (â³äïîâ³äíèé äîêàç áóâ â³äñóòí³é ó ìàòåð³àëàõ ñïðàâè íà ÷àñ ¿¿ ðîçãëÿäó ñóäîì ïåðøî¿ ³íñòàíö³¿).</FONT></P>
<P class="ps9"><FONT class="fs195">10.01.2018 â³äïîâ³äà÷ íàäàâ äîïîâíåííÿ äî â³äçèâó íà ïîçîâíó çàÿâó, â ÿêèõ çàçíà÷àº, ùî âèäàòêîâà íàêëàäíà ¹ÀÑ-0000085 â³ä 25.05.2015 â³äñóòíÿ â äàíèõ áóõãàëòåðñüêîãî îáë³êó ÒÎÂ "Ëàíí³âñüêà ÌÒÑ", íàòîì³ñòü îïåðàö³¿ ì³æ ñòîðîíàìè â³äáóâàëèñÿ çã³äíî ç íàêëàäíîþ ¹ÀÑ-0000085 â³ä 01.06.2015 (êîï³þ âêàçàíî¿ íàêëàäíî¿ òà ³íøèõ áóõãàëòåðñüêèõ äîêóìåíò³â, â ÿêèõ â³äîáðàæåíî â³äïîâ³äíó ãîñïîäàðñüêó îïåðàö³þ â³ä 01.06.2015, äîäàíî â³äïîâ³äà÷åì äî äîïîâíåííÿ äî â³äçèâó), ùî íå º ïðåäìåòîì ðîçãëÿäó â äàí³é ñïðàâ³.</FONT></P>
<P class="ps9"><FONT class="fs193">Ó ñóäîâîìó çàñ³äàíí³ 18.01.2018 ïðåäñòàâíèêè ïîçèâà÷à (ÿê³ áðàëè ó÷àñòü ó ñóäîâîìó çàñ³äàíí³ â ðåæèì³ â³äåîêîíôåðåíö³¿) òà â³äïîâ³äà÷à ï³äòðèìàëè âèêëàäåíó íèìè ïèñüìîâî ïðàâîâó ïîçèö³þ. Äîäàòêîâî ïîçèâà÷ ïîâ³äîìèâ, ùî ïîäàòêîâà íàêëàäíà íå ðåºñòðóâàëàñÿ íèì ó ªäèíîìó ðåºñòð³ ïîäàòêîâèõ íàêëàäíèõ, îñê³ëüêè â³äïîâ³äíà ðåºñòðàö³ÿ ïðèçâåëà á äî íåîáõ³äíîñò³ ñïëàòè ïîäàòêó íà äîäàíó âàðò³ñòü.</FONT></P>
<P class="ps4"><FONT class="fs192">Â õîä³ àïåëÿö³éíîãî ðîçãëÿäó äàíî¿ ñïðàâè Õàðê³âñüêèì àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì, ó â³äïîâ³äíîñò³ äî ï.4 ÷.5 ñò.13 ÃÏÊ Óêðà¿íè, áóëî ñòâîðåíî ó÷àñíèêàì ñïðàâè óìîâè äëÿ ðåàë³çàö³¿ íèìè ïðàâ, ïåðåäáà÷åíèõ öèì Êîäåêñîì &nbsp;ó ìåæàõ ñòðîêó, âñòàíîâëåíîãî ÷. 1 ñò. 273 ÃÏÊ Óêðà¿íè.</FONT></P>
<P class="ps4"><FONT class="fs191">Â³äïîâ³äíî äî ÷.1 ñò.269 ÃÏÊ Óêðà¿íè, ñóä àïåëÿö³éíî¿ ³íñòàíö³¿ ïåðåãëÿäàº ñïðàâó çà íàÿâíèìè ó í³é ³ äîäàòêîâî ïîäàíèìè äîêàçàìè òà ïåðåâ³ðÿº çàêîíí³ñòü ³ îá´ðóíòîâàí³ñòü ð³øåííÿ ñóäó ïåðøî¿ ³íñòàíö³¿ â ìåæàõ äîâîä³â òà âèìîã àïåëÿö³éíî¿ ñêàðãè. Çà ïðèïèñàìè ÷.2 ö³º¿ íîðìè, ñóä àïåëÿö³éíî¿ ³íñòàíö³¿ äîñë³äæóº äîêàçè, ùî ñòîñóþòüñÿ ôàêò³â, íà ÿê³ ó÷àñíèêè ñïðàâè ïîñèëàþòüñÿ â àïåëÿö³éí³é ñêàðç³ òà (àáî) â³äçèâ³ íà íå¿. Â õîä³ ðîçãëÿäó äàíî¿ ñïðàâè ñóäîì àïåëÿö³éíî¿ ³íñòàíö³¿ áóëî â ïîâíîìó îáñÿç³ äîñë³äæåíî ïèñüìîâ³ äîêàçè ó ñïðàâ³, ïîÿñíåííÿ ó÷àñíèê³â ñïðàâè, âèêëàäåí³ â çàÿâàõ ïî ñóò³ ñïðàâè - ó â³äïîâ³äíîñò³ äî ïðèïèñ³â ÷.1 ñò.210 ÃÏÊ Óêðà¿íè, à òàêîæ ç óðàõóâàííÿì ïîëîæåíü ÷.2 ö³º¿ íîðìè, ÿêîþ âñòàíîâëåíî, ùî äîêàçè, ÿê³ íå áóëè ïðåäìåòîì äîñë³äæåííÿ â ñóäîâîìó çàñ³äàíí³, íå ìîæóòü áóòè ïîêëàäåí³ ñóäîì â îñíîâó óõâàëåíîãî ñóäîâîãî ð³øåííÿ. </FONT></P>
<P class="ps4"><FONT class="fs190">Ïðèñóòí³ â ñóäîâîìó çàñ³äàíí³ ïðåäñòàâíèêè ó÷àñíèê³â ñïðàâè ïîãîäèëèñÿ ç òèì, ùî ñóäîì äîñë³äæåíî âñ³ äîêàçè, ÿê³ íàäàíî äî ñïðàâè ó â³äïîâ³äíîñò³ äî ñò.74 ÃÏÊ Óêðà¿íè.</FONT></P>
<P class="ps4"><FONT class="fs189"> Çà òàêèõ îáñòàâèí êîëåã³ÿ ñóää³â, äîñë³äèâøè ìàòåð³àëè ñïðàâè, çàñëóõàâøè ïðåäñòàâíèê³â ó÷àñíèê³â ñïðàâè ó ñóäîâîìó çàñ³äàíí³, ä³éøëà âèñíîâêó ïðî çàê³í÷åííÿ ðîçãëÿäó àïåëÿö³éíî¿ ñêàðãè â äàíîìó ñóäîâîìó çàñ³äàíí³. </FONT></P>
<P class="ps15"><FONT class="fs188">Ó â³äïîâ³äíîñò³ äî âèìîã ñò.282 ÃÏÊ Óêðà¿íè, êîëåã³ÿ ñóää³â Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó çàçíà÷àº, ùî âñòàíîâëåí³ ñóäîì ïåðøî¿ ³íñòàíö³¿ òà íåîñïîðåí³ îáñòàâèíè äàíî¿ ñïðàâè º íàñòóïíèìè.</FONT></P>
<P class="ps9"><FONT class="fs185">Äî ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ ïîçèâà÷åì òàêîæ íàäàíî îðèã³íàë àäðåñîâàíî¿ ÒÎÂ "Ëàíí³âñüêà ÌÒÑ" ³íøî¿ ïðåòåíç³¿ â³ä 16.12.2016 çà ï³äïèñîì äèðåêòîðà ÏÏ "Àãðîñïåöïðîåêò ³ Êî" (áåç äîêàç³â íàïðàâëåííÿ âêàçàíî¿ ïðåòåíç³¿ àäðåñàòó), â ÿê³é ïîçèâà÷ âèìàãàº ïîâåðíóòè ç â³äïîâ³äàëüíîãî çáåð³ãàííÿ òîâàð, ïåðåäàíèé çà íàêëàäíîþ ¹ ÀÑ-0000085 â³ä 25.05.2015, àáî æ ó ðàç³ âèêîðèñòàííÿ âêàçàíîãî òîâàðó  ñïëàòèòè éîãî âàðò³ñòü.</FONT></P>
<P class="ps9"><FONT class="fs184">Ñòàíîì íà ìîìåíò ïîäàííÿ ïîçîâó â³äïîâ³äà÷åì íå áóëî ïîâåðíóòî ïîçèâà÷åâ³ òîâàð, îòðèìàíèé çà íàêëàäíîþ ÀÑ-0000085 â³ä 25.05.2015, òà íå ñïëà÷åíî éîãî âàðò³ñòü  â³äïîâ³äíó îáñòàâèíó, íà ÿêó ïîñèëàºòüñÿ ïîçèâà÷, íå ñïðîñòîâàíî â³äïîâ³äà÷åì â õîä³ àïåëÿö³éíîãî ïðîâàäæåííÿ. </FONT></P>
<P class="ps9"><FONT class="fs183">Â³äïîâ³äà÷åì áóëî íàäàíî äî ñóäó ïåðøî¿ ³íñòàíö³¿ êîï³þ óêëàäåíîãî ì³æ ñòîðîíàìè äîãîâîðó ïîñòàâêè ¹20150526 â³ä 26.05.2015 (à.ñ.33). Ðàçîì ç òèì, ÿê âáà÷àºòüñÿ ç óñíèõ òà ïèñüìîâèõ ïîÿñíåíü ïðåäñòàâíèê³â îáîõ ñòîð³í, óìîâè âêàçàíîãî äîãîâîðó íå çàñòîñîâóþòüñÿ ïðè âèð³øåíí³ äàíîãî ñïîðó, ïðåäìåòîì ÿêîãî º ñòÿãíåííÿ ãðîøîâèõ êîøò³â âèêëþ÷íî çà òîâàð, îòðèìàíèé â³äïîâ³äà÷åì çà íàêëàäíîþ â³ä 25.05.2015, äî óêëàäåííÿ âèùåçàçíà÷åíîãî äîãîâîðó. Ñóä ïåðøî¿ ³íñòàíö³¿ â îñêàðæóâàíîìó ð³øåíí³ òàêîæ íå ïîñèëàºòüñÿ íà äàíèé äîãîâ³ð â îá´ðóíòóâàííÿ ñâî¿õ âèñíîâê³â.</FONT></P>
<P class="ps9"><FONT class="fs182">Â³äïîâ³äà÷ òàêîæ íàäàâ ñóäó ïåðøî¿ ³íñòàíö³¿ êîï³þ íàêëàäíî¿ ÀÑ-0000085 â³ä 01.06.2015 (à.ñ.52) íà òàêèé æå òîâàð ³ íà òó æ ñóìó, ùî çàçíà÷åí³ â íàêëàäí³é ÀÑ-0000085 â³ä 25.05.2015. Êð³ì äàòè, îáèäâ³ íàêëàäí³ â³äð³çíÿþòüñÿ òàêîæ íàçâîþ, à ñàìå: ó íàêëàäí³é â³ä 25.05.2015 çàçíà÷åíî «âèäàòêîâà íàêëàäíà (âçáåð³ãàííÿ) ¹ÀÑ-0000085 â³ä 25 òðàâíÿ 2015 ð.», à ó íàêëàäí³é â³ä 01.06.2015  «â³äïîâ³äàëüíå çáåð³ãàííÿ íàêëàäíà ¹ÀÑ-0000085 â³ä 1 ÷åðâíÿ 2015 ð.».</FONT></P>
<P class="ps9"><FONT class="fs181">Âêàçàíà íàêëàäíà â³ä 01.06.2015, îðèã³íàë ÿêî¿ áóëî íàäàíî ïðåäñòàâíèêîì â³äïîâ³äà÷à àïåëÿö³éíîìó ãîñïîäàðñüêîìó ñóäó äëÿ îãëÿäó â ñóäîâîìó çàñ³äàíí³ 18.01.2018, îôîðìëåíà íàëåæíèì ÷èíîì, çàñâ³ä÷åíà ï³äïèñàìè òà ïå÷àòêàìè îáîõ ñòîð³í. </FONT></P>
<P class="ps9"><FONT class="fs180">Ïîñèëàþ÷èñü íà çàçíà÷åíèé äîêàç, â õîä³ àïåëÿö³éíîãî ïðîâàäæåííÿ â³äïîâ³äà÷ ñòâåðäæóâàâ, ùî ñï³ðíèé òîâàð ó òðàâí³ éîìó íå ïåðåäàâàâñÿ ³ ùî ºäèíèì äîêóìåíòîì, â³äîáðàæåíèì ó áóõãàëòåðñüêîìó òà ïîäàòêîâîìó îáë³êó ÒÎÂ "Ëàíí³âñüêà ÌÒÑ" ñòîñîâíî âêàçàíîãî òîâàðó, º íàêëàäíà â³ä 01.06.2015 - íà äîêàç ÷îãî â³äïîâ³äà÷åì íàäàíî êîï³¿ áóõãàëòåðñüêèõ äîêóìåíò³â çà ÷åðâåíü 2015 ðîêó, â ÿêèõ â³äîáðàæåíî çàçíà÷åíó ãîñïîäàðñüêó îïåðàö³þ â³ä 01.06.2015. Ðàçîì ç òèì, íèì íå íàäàíî â³äïîâ³äíèõ äîêóìåíò³â çà òðàâåíü 2015 ðîêó, à â³äòàê  íå ñïðîñòîâàíî ôàêò îòðèìàííÿ ñï³ðíîãî òîâàðó â³ä ïîçèâà÷à ó òðàâí³, çà ï³äïèñàíîþ îáîìà ñòîðîíàìè íàêëàäíîþ ÀÑ-0000085 â³ä 25.05.2015, îðèã³íàë ÿêî¿ ì³ñòèòüñÿ â ìàòåð³àëàõ ñïðàâè ³ âèçíàºòüñÿ ñóäîì íàëåæíèì, äîïóñòèìèì òà äîñòîâ³ðíèì äîêàçîì ó ðîçóì³íí³ ñò.73, 76  78 ÃÏÊ Óêðà¿íè. </FONT></P>
<P class="ps9"><FONT class="fs179">Â³äïîâ³äíî äî ñò.76 ÃÏÊ Óêðà¿íè, íàëåæíèìè º äîêàçè, íà ï³äñòàâ³ ÿêèõ ìîæíà âñòàíîâèòè îáñòàâèíè, ÿê³ âõîäÿòü â ïðåäìåò äîêàçóâàííÿ. Ñóä íå áåðå äî ðîçãëÿäó äîêàçè, ÿê³ íå ñòîñóþòüñÿ ïðåäìåòà äîêàçóâàííÿ. Ïðåäìåòîì äîêàçóâàííÿ º îáñòàâèíè, ÿê³ ï³äòâåðäæóþòü çàÿâëåí³ âèìîãè ÷è çàïåðå÷åííÿ àáî ìàþòü ³íøå çíà÷åííÿ äëÿ ðîçãëÿäó ñïðàâè ³ ï³äëÿãàþòü âñòàíîâëåííþ ïðè óõâàëåíí³ ñóäîâîãî ð³øåííÿ.</FONT></P>
<P class="ps9"><FONT class="fs178">Â òîé æå ÷àñ, ïðèñóòí³ â ñóäîâîìó çàñ³äàíí³ ïðåäñòàâíèêè ïîçèâà÷à ñòâåðäæóâàëè ïðî âèïèñêó äâîõ íàêëàäíèõ, ÿê â³ä 25.05.2015, òàê ³ â³ä 01.06.2015.</FONT></P>
<P class="ps9"><FONT class="fs177">Òîìó, âðàõîâóþ÷è, ùî ïîçèâà÷ âèìàãàº ñòÿãíóòè ç â³äïîâ³äà÷à âàðò³ñòü òîâàðó, ïåðåäàíîãî âèêëþ÷íî çà íàêëàäíîþ ÀÑ-0000085 â³ä 25.05.2015, êîëåã³ÿ ñóää³â çàçíà÷àº, ùî äîêóìåíòè íà ï³äòâåðäæåííÿ ³íøèõ ïðàâîâ³äíîñèí òà ãîñïîäàðñüêèõ îïåðàö³é ì³æ ñòîðîíàìè (äîãîâ³ð ïîñòàâêè ¹20150526 â³ä 26.05.2015, íàêëàäíà ÀÑ-0000085 â³ä 01.06.2015 òîùî) íå º íàëåæíèìè äîêàçàìè â äàí³é ñïðàâ³, îñê³ëüêè íå âõîäÿòü äî ïðåäìåòó äîêàçóâàííÿ.</FONT></P>
<P class="ps9"><FONT class="fs175">Ïîçîâí³ âèìîãè ÏÏ "Àãðîñïåöïðîåêò ³ Êî" îá´ðóíòîâóº òèì, ùî, íà éîãî äóìêó, ì³æ ñòîðîíàìè ó ñïðîùåíèé ñïîñ³á óêëàäåíî äîãîâ³ð ïîñòàâêè, òà ââàæàº, ùî äî ïðàâîâ³äíîñèí ñòîð³í ìàþòü áóòè çàñòîñîâàí³ ïðèïèñè ñò. 530, 655, ÷.1 ñò.692 ÖÊ Óêðà¿íè, ùî âñòàíîâëþþòü ïîðÿäîê ðîçðàõóíê³â ïîêóïöÿ çà òîâàð, îòðèìàíèé çà äîãîâîðîì êóï³âë³-ïðîäàæó.</FONT></P>
<P class="ps9"><FONT class="fs174">Ì³ñöåâèé ãîñïîäàðñüêèé ñóä íå ïîãîäèâñÿ ³ç âèçíà÷åííÿì ïîçèâà÷åì ïðàâîâî¿ ïðèðîäè íàêëàäíî¿ ÀÑ-0000085 â³ä 25.05.2015 ÿê óêëàäåíîãî ó ñïðîùåíèé ñïîñ³á äîãîâîðó êóï³âë³-ïðîäàæó òà ó çàäîâîëåíí³ äàíîãî ïîçîâó â³äìîâèâ. Ïîçèâà÷ â õîä³ àïåëÿö³éíîãî ïðîâàäæåííÿ íàïîëÿãàâ íà òîìó, ùî ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì áåçï³äñòàâíî çàñòîñîâàíî íîðìè, ùî ðåãóëþþòü ïðàâîâ³äíîñèíè çáåð³ãàííÿ.</FONT></P>
<P class="ps4"><FONT class="fs173">Çã³äíî ç ÷.4 ñò.269 ÃÏÊ Óêðà¿íè, ñóä àïåëÿö³éíî¿ ³íñòàíö³¿ íå îáìåæåíèé äîâîäàìè òà âèìîãàìè àïåëÿö³éíî¿ ñêàðãè, ÿêùî ï³ä ÷àñ ðîçãëÿäó ñïðàâè áóäå âñòàíîâëåíî ïîðóøåííÿ íîðì ïðîöåñóàëüíîãî ïðàâà, ÿê³ º îáîâ'ÿçêîâîþ ï³äñòàâîþ äëÿ ñêàñóâàííÿ ð³øåííÿ, àáî íåïðàâèëüíå çàñòîñóâàííÿ íîðì ìàòåð³àëüíîãî ïðàâà. Ó â³äïîâ³äíîñò³ äî ÷.2 ñò.277 ÃÏÊ Óêðà¿íè, íåïðàâèëüíèì çàñòîñóâàííÿì íîðì ìàòåð³àëüíîãî ïðàâà ââàæàºòüñÿ: íåïðàâèëüíå òëóìà÷åííÿ çàêîíó, àáî çàñòîñóâàííÿ çàêîíó, ÿêèé íå ï³äëÿãàº çàñòîñóâàííþ, àáî íåçàñòîñóâàííÿ çàêîíó, ÿêèé ï³äëÿãàâ çàñòîñóâàííþ.</FONT></P>
<P class="ps15"><FONT class="fs172">Çà ðåçóëüòàòàìè àïåëÿö³éíîãî ïåðåãëÿäó ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó &nbsp;êîëåã³ºþ ñóää³â íå áóëî âñòàíîâëåíî íàÿâíîñò³ íåïðàâèëüíîãî çàñòîñóâàííÿ ñóäîì ïåðøî¿ ³íñòàíö³¿ íîðì ìàòåð³àëüíîãî ïðàâà â ðîçóì³íí³ ÷.2 ñò.277 ÃÏÊ Óêðà¿íè àáî ïîðóøåííÿ íîðì ïðîöåñóàëüíîãî ïðàâà, ÿê³ çã³äíî ç ÷.3 ö³º¿ æ íîðìè º îáîâÿçêîâîþ ï³äñòàâîþ äëÿ ñêàñóâàííÿ ñóäîâîãî ð³øåííÿ. </FONT></P>
<P class="ps15"><FONT class="fs171">Îòæå, ïðåäìåòîì àïåëÿö³éíîãî ïåðåãëÿäó, ó â³äïîâ³äíîñò³ äî âèùåíàâåäåíèõ ïðèïèñ³â ñò.269 ÃÏÊ Óêðà¿íè, º îñêàðæóâàíå ð³øåííÿ ñóäó â ìåæàõ âèìîã àïåëÿö³éíî¿ ñêàðãè ïîçèâà÷à. </FONT></P>
<P class="ps15"><FONT class="fs170">Íàäàþ÷è îö³íêó àðãóìåíòàì ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ó â³äïîâ³äíîñò³ äî ï³äïóíêòó á) ïóíêòó 2 ÷àñòèíè 1 ñòàòò³ 282 ÃÏÊ Óêðà¿íè, êîëåã³ÿ ñóää³â çàçíà÷àº, ùî ç âèñíîâêàìè ñóäó ïåðøî¿ ³íñòàíö³¿ ñë³ä ïîãîäèòèñÿ ç íàñòóïíèõ ï³äñòàâ.</FONT></P>
<P class="ps9"><FONT class="fs169">ßê áóëî âñòàíîâëåíî âèùå, äëÿ ïðàâèëüíîãî âèð³øåííÿ ñïîðó â äàí³é ñïðàâ³ ìàº çíà÷åííÿ âñòàíîâëåííÿ ïðàâîâî¿ ïðèðîäè ïðàâî÷èíó, â÷èíåíîãî ì³æ ñòîðîíàìè çà íàêëàäíîþ ÀÑ-0000085 â³ä 25.05.2015. </FONT></P>
<P class="ps9"><FONT class="fs168">Ïîçèâà÷ â õîä³ àïåëÿö³éíîãî ïðîâàäæåííÿ çàçíà÷àâ, ùî ñóä ïåðøî¿ ³íñòàíö³¿ íå äàâ çìîãè ïðîâåñòè ïî÷åðêîçíàâ÷ó åêñïåðòèçó îðèã³íàëó íàêëàäíî¿ ÀÑ-0000085 â³ä 25.05.2015. Ðàçîì ç òèì, ìàòåð³àëè ñïðàâè íå ì³ñòÿòü äîêàç³â çâåðíåííÿ ïîçèâà÷à äî ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ç êëîïîòàííÿì ïðî ïðîâåäåííÿ òàêî¿ åêñïåðòèçè. Îêð³ì òîãî, êîëåã³ÿ ñóää³â çàçíà÷àº, ùî ÿê áóëî âñòàíîâëåíî âèùå, íàêëàäíà ÀÑ-0000085 â³ä 25.05.2015, îðèã³íàë ÿêî¿ ì³ñòèòüñÿ â ìàòåð³àëàõ ñïðàâè, îôîðìëåíà íàëåæíèì ÷èíîì, ñòîðîíàìè íå íàäàíî ñóäó äîêàç³â íàÿâíîñò³ îçíàê ï³äðîáêè âêàçàíîãî äîêóìåíòó, â³äïîâ³äà÷ íå äîâ³â íàëåæíèìè, äîïóñòèìèìè òà äîñòîâ³ðíèìè äîêàçàìè ôàêò íåîòðèìàííÿ òîâàðó â³ä ïîçèâà÷à çà âêàçàíîþ íàêëàäíîþ ñàìå 25.05.2015, ôàêò â³äñóòíîñò³ ó ÒÎÂ "Ëàíí³âñüêà ÌÒÑ" òàêî¿ íàêëàäíî¿ ³ íå â³äîáðàæåííÿ ¿¿ â áóõãàëòåðñüêîìó òà ïîäàòêîâîìó îáë³êó çà òðàâåíü 2015 ðîêó. Òàêîæ ïîçèâà÷åì íå çàçíà÷åíî, â³äïîâ³äü íà ÿê³ ñàìå ïèòàííÿ (ñòîñîâíî äàòè âèïèñêè íàêëàäíî¿, ñïðàâæíîñò³ ï³äïèñ³â, â³äáèòê³â ïå÷àòîê òîùî) ìàº äàòè åêñïåðòèçà. </FONT></P>
<P class="ps9"><FONT class="fs167">Îòæå, êîëåã³ÿ ñóää³â çàçíà÷àº, ùî ï³äñòàâè äëÿ ïðîâåäåííÿ åêñïåðòèçè ç ìåòîþ çÿñóâàííÿ ñïðàâæíîñò³ äàíîãî äîêàçó áóëè â³äñóòí³ ó ñóäó ïåðøî¿ ³íñòàíö³¿.</FONT></P>
<P class="ps9"><FONT class="fs166">Òàêîæ êîëåã³ÿ ñóää³â íå ââàæàº íàëåæíèìè àðãóìåíòàìè ³ ïîñèëàííÿ ïîçèâà÷à íà òå, ùî ïðàâî÷èí ³ç ïåðåäàííÿ òîâàðó íà çáåð³ãàííÿ çà íàêëàäíîþ ÀÑ-0000085 â³ä 25.05.2015 º óäàâàíèì, òîä³ ÿê íàñïðàâä³, íà éîãî äóìêó. ìàëà ì³ñöå ïîñòàâêà òîâàðó. Â îá´ðóíòóâàííÿ â³äïîâ³äíèõ òâåðäæåíü ïîçèâà÷ ïîñèëàºòüñÿ íà òå, ùî ïåðåäàííÿ òàêîãî òîâàðó (îðãàí³÷í³ äîáðèâà, çàñîáè ñòèìóëþâàííÿ ðîñòó ðîñëèí) ó òàê³é ê³ëüêîñò³ ³ íà òàêó â³äñòàíü íå ìàº àí³ ëîã³êè, àí³ êîìåðö³éíî¿ ìåòè êîæíî¿ ³ç ñòîð³í. Îäíàê âêàçàí³ ïîñèëàííÿ êîëåã³ÿ ñóää³â âèçíàº òàêèìè, ùî ´ðóíòóþòüñÿ íà ïðèïóùåííÿõ ³ íå ï³äòâåðäæåí³ äîêóìåíòàëüíèìè äîêàçàìè, òîä³ ÿê ó íàêëàäí³é ÀÑ-0000085 â³ä 25.05.2015, ÿêà âèçíàíà ñóäîì íàëåæíèì, äîïóñòèìèì òà äîñòîâ³ðíèì äîêàçîì, áåçïîñåðåäíüî çàçíà÷åíî ïðî ïåðåäàííÿ òîâàðó ñàìå íà çáåð³ãàííÿ, ùî âáà÷àºòüñÿ ç ¿¿ íàçâè - «âèäàòêîâà íàêëàäíà (âçáåð³ãàííÿ) ¹ÀÑ-0000085 â³ä 25 òðàâíÿ 2015 ð.»</FONT></P>
<P class="ps9"><FONT class="fs165">Íà äóìêó àïåëÿíòà, äîêàçîì ïåðåäàííÿ ïîçèâà÷åì â³äïîâ³äà÷åâ³ òîâàðó ñàìå çà óêëàäåíèì ó ñïðîùåíèé ñïîñ³á äîãîâîðîì ïîñòàâêè, à íå çáåð³ãàííÿ, º òàêîæ ðàõóíîê-ôàêòóðà â³ä 29.05.2015 íà îïëàòó òîâàðó, îòðèìàíîãî çà íàêëàäíîþ â³ä 25.05.2015 (à.ñ.19). Ïðîòå, ÿê âáà÷àºòüñÿ ç äàíîãî ðàõóíêó, â³í äàòîâàíèé ï³çí³øå, í³æ íàêëàäíà, îêð³ì òîãî, ìàòåð³àëè ñïðàâè íå ì³ñòÿòü äîêàç³â íàä³ñëàííÿ âêàçàíîãî ðàõóíêó ïîçèâà÷åì â³äïîâ³äà÷åâ³.</FONT></P>
<P class="ps9"><FONT class="fs162">Ïðîòå, ÿê âáà÷àºòüñÿ ³ç ïîäàòêîâî¿ íàêëàäíî¿ ¹51 â³ä 25.05.2015, äîäàíî¿ äî ïîÿñíåíü, çàçíà÷åíà ó í³é íîìåíêëàòóðà òà ö³íà òîâàðó íå ñï³âïàäàþòü ³ç òèìè, ùî âêàçàí³ ó âèäàòêîâ³é íàêëàäí³é ÀÑ-0000085 â³ä 25.05.2015, îêð³ì òîãî, ïîçèâà÷åì íå íàäàíî äîêàç³â ðåºñòðàö³¿ ïîäàòêîâî¿ íàêëàäíî¿ ¹51 ó ªäèíîìó ðåºñòð³ ïîäàòêîâèõ íàêëàäíèõ. Ïîçèâà÷åì òàêîæ íàäàíî êîï³þ ïîäàòêîâî¿ äåêëàðàö³¿ ÏÏ "Àãðîñïåöïðîåêò ³ Êî" ç ïîäàòêó íà äîäàíó âàðò³ñòü çà òðàâåíü 2015 ðîêó, îäíàê ³ç âêàçàíî¿ äåêëàðàö³¿ íå âáà÷àºòüñÿ, ùî äî çîáîâÿçàíü ç ÏÄÂ âêëþ÷åíî â³äïîâ³äíó ñóìó çà íàêëàäíîþ &nbsp;ÀÑ-0000085 â³ä 25.05.2015  îñê³ëüêè â³äñóòíÿ ðîçøèôðîâêà äàíèõ, ùî ñòîñóþòüñÿ ïîñòàâîê òîâàðó ñàìå ÒÎÂ "Ëàíí³âñüêà ÌÒÑ". ²ç íàäàíî¿ ïîçèâà÷åì êàðòêè ðàõóíêó 281 çà òðàâåíü 2015 ðîêó òàêîæ íå âáà÷àºòüñÿ, ùî ñï³ðíà ãîñïîäàðñüêà îïåðàö³ÿ áóëà â³äîáðàæåíà â áóõãàëòåðñüêîìó îáë³êó ïîçèâà÷à ÿê ïîñòàâêà. </FONT></P>
<P class="ps9"><FONT class="fs161">Êîëåã³ÿ ñóää³â äîäàòêîâî âðàõîâóº óñí³ ïîÿñíåííÿ ïðåäñòàâíèêà ïîçèâà÷à â ñóäîâîìó çàñ³äàíí³ 18.01.2018, â³äïîâ³äíî äî ÿêèõ ïîäàòêîâà íàêëàäíà íå ðåºñòðóâàëàñÿ ÏÏ "Àãðîñïåöïðîåêò ³ Êî" ó ªäèíîìó ðåºñòð³ ïîäàòêîâèõ íàêëàäíèõ, îñê³ëüêè â³äïîâ³äíà ðåºñòðàö³ÿ ïðèçâåëà á äî íåîáõ³äíîñò³ ñïëàòè ïîäàòêó íà äîäàíó âàðò³ñòü. </FONT></P>
<P class="ps9"><FONT class="fs160">Îòæå, âðàõîâóþ÷è âèùåâêàçàí³ îáñòàâèíè, êîëåã³ÿ ñóää³â çàçíà÷àº, ùî ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì çðîáëåíî îá´ðóíòîâàíèé âèñíîâîê ïðî òå, ùî ïîçèâà÷åì íå íàäàíî íàëåæíèõ òà äîïóñòèìèõ äîêàç³â, ÿê³ á ìîãëè ï³äòâåðäèòè, ùî çà ñï³ðíîþ íàêëàäíîþ â³äáóëàñÿ ïîñòàâêà òîâàðó, à íå íàäàííÿ éîãî íà çáåð³ãàííÿ â³äïîâ³äà÷ó, òîìó ïîçèâà÷ áåçï³äñòàâíî ïîñèëàºòüñÿ íà ïîëîæåííÿ ñò.655 ÖÊ Óêðà¿íè òà ³íøèõ íîðì, ùî ðåãóëþþòü ïðàâîâ³äíîñèíè êóï³âë³-ïðîäàæó.</FONT></P>
<P class="ps9"><FONT class="fs159">Ðàçîì ç òèì, ÿê áóëî âñòàíîâëåíî âèùå, â ìàòåð³àëàõ ñïðàâè â³äñóòí³ äîêàçè çâåðíåííÿ ÏÏ "Àãðîñïåöïðîåêò ³ Êî" äî ÒÎÂ "Ëàíí³âñüêà ÌÒÑ" ç âèìîãîþ ïðî ïîâåðíåííÿ òîâàðó ç³ çáåð³ãàííÿ àáî â³äøêîäóâàííÿ éîãî âàðòîñò³ â ïîðÿäêó ñò. 936, 951,&nbsp; 953 ÖÊ Óêðà¿íè. ßê óæå çàçíà÷àëîñÿ, ïðåòåíç³ÿ â³ä 16.12.2016, íàäàíà ñóäó ïåðøî¿ ³íñòàíö³¿ (à.ñ.20) ì³ñòèòü âèìîãó ïðî ïîâåðíåííÿ çàáîðãîâàíîñò³ çà òîâàð, à äî íàäàíî¿ ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ ïðåòåíç³¿ â³ä 16.12.2016 (à.ñ.158), ùî ì³ñòèòü â³äïîâ³äí³ âèìîãè ïðî ïîâåðíåííÿ òîâàðó ç³ çáåð³ãàííÿ, ïîçèâà÷åì íå äîäàíî äîêàç³â ¿¿ íàïðàâëåííÿ â³äïîâ³äà÷åâ³. Òàêîæ, â³äïîâ³äíî äî ìàòåð³àë³â ñïðàâè, ï³ä ÷àñ ¿¿ ðîçãëÿäó â ñóä³ ïåðøî¿ ³íñòàíö³¿ ÏÏ "Àãðîñïåöïðîåêò ³ Êî" íå çì³íþâàëî ïðåäìåò ³ ï³äñòàâó ïîçîâó, ÿêèé áóëî çàÿâëåíî ñàìå ïðî ñòÿãíåííÿ ñóìè áîðãó çà ïîñòàâëåíèé òîâàð, à íå ïðî ïîâåðíåííÿ âêàçàíîãî òîâàðó ç³ çáåð³ãàííÿ àáî â³äøêîäóâàííÿ éîãî âàðòîñò³.</FONT></P>
<P class="ps9"><FONT class="fs158">Çà òàêèõ îáñòàâèí, êîëåã³ÿ ñóää³â çàçíà÷àº, ùî ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì áóëî ðîçãëÿíóòî ñï³ð ó ìåæàõ çàÿâëåíèõ ïîçîâíèõ âèìîã, íàäàíî íàëåæíó îö³íêó íàÿâíèì ó ìàòåð³àëàõ ñïðàâè äîêàçàì íà ïðåäìåò ¿õ íàëåæíîñò³ òà äîïóñòèìîñò³. Çîêðåìà, â îá´ðóíòóâàííÿ â³äìîâè ó ïîçîâ³ ñóä ïåðøî¿ ³íñòàíö³¿ íå ïîñèëàºòüñÿ íà íàäàíèé â³äïîâ³äà÷åì äîãîâ³ð ïîñòàâêè ¹20150526 â³ä 26.05.2015 òà íà íàêëàäíó â³ä 01.06.2015, òîìó íàÿâí³ñòü ó ìàòåð³àëàõ ñïðàâè âèùåâêàçàíèõ äîêóìåíò³â (ïðî íåîá´ðóíòîâàíå äîëó÷åííÿ ÿêèõ äî ñïðàâè çàçíà÷àº ïîçèâà÷ ó íàäàíèõ ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ ïîÿñíåííÿõ) íå ìîæå áóòè ï³äñòàâîþ äëÿ ñêàñóâàííÿ îñêàðæóâàíîãî ð³øåííÿ.</FONT></P>
<P class="ps9"><FONT class="fs157">ßê âáà÷àºòüñÿ ç³ çì³ñòó ð³øåííÿ, ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì â³äìîâëåíî â çàäîâîëåíí³ ïîçîâó, îñê³ëüêè ïîçèâà÷åì íàëåæíèì ÷èíîì íå äîâåäåíî ôàêò íàÿâíîñò³ ó â³äïîâ³äà÷à çàáîðãîâàíîñò³ çà òîâàð, ó çâÿçêó ç ÷èì ïîçîâí³ âèìîãè ïðî ñòÿãíåííÿ ñóìè îñíîâíîãî áîðãó, òà, â³äïîâ³äíî íàðàõîâàíèõ íà âêàçàíó ñóìó ³íôëÿö³éíèõ ³ 3% ð³÷íèõ, âèçíàí³ òàêèìè, ùî çàäîâîëåííþ íå ï³äëÿãàþòü. Âèùåâêàçàíèé âèñíîâîê êîëåã³ÿ ñóää³â ââàæàº ïðàâîì³ðíèì ³ òàêèì, ùî çðîáëåíèé ç äîäåðæàííÿì íîðì ìàòåð³àëüíîãî ³ ïðîöåñóàëüíîãî ïðàâà. &nbsp;Â õîä³ àïåëÿö³éíîãî ïðîâàäæåííÿ &nbsp;ïîçèâà÷åì äàíîãî âèñíîâêó íå ñïðîñòîâàíî.</FONT></P>
<P class="ps15"><FONT class="fs156">Â³äïîâ³äíî äî ñò.276 ÃÏÊ Óêðà¿íè, ñóä àïåëÿö³éíî¿ ³íñòàíö³¿ çàëèøàº àïåëÿö³éíó ñêàðãó áåç çàäîâîëåííÿ, à ñóäîâå ð³øåííÿ áåç çì³í, ÿêùî âèçíàº, ùî ñóä ïåðøî¿ ³íñòàíö³¿ óõâàëèâ ñóäîâå ð³øåííÿ ç äîäåðæàííÿì íîðì ìàòåð³àëüíîãî ³ ïðîöåñóàëüíîãî ïðàâà.</FONT></P>
<P class="ps9"><FONT class="fs155">Âîäíî÷àñ êîëåã³ÿ ñóää³â çàçíà÷àº, ùî ÏÏ "Àãðîñïåöïðîåêò ³ Êî" íå ïîçáàâëåíå ïðàâà çâåðíóòèñÿ äî â³äïîâ³äà÷à ç âèìîãîþ ïðî ïîâåðíåííÿ ïåðåäàíîãî íà çáåð³ãàííÿ òîâàðó àáî â³äøêîäóâàííÿ éîãî âàðòîñò³, îá´ðóíòóâàâøè â³äïîâ³äí³ âèìîãè íàëåæíèìè òà äîïóñòèìèìè äîêàçàìè.</FONT></P>
<P class="ps15"><FONT class="fs218">Âðàõîâóþ÷è âèêëàäåíå òà êåðóþ÷èñü ñò. 13, 269, ï.1 ÷.1 ñò.275, ñò.276, ñò.282 ÃÏÊ Óêðà¿íè, </FONT></P>
<P class="ps10"><FONT class="fs145">ÏÎÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps14"><FONT class="fs154">Àïåëÿö³éíó ñêàðãó Ïðèâàòíîãî ï³äïðèºìñòâà "Àãðîñïåöïðîåêò ³ Êî" çàëèøèòè áåç çàäîâîëåííÿ.</FONT></P>
<P class="ps14"><FONT class="fs153">Ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ â³ä 31.08.2017 ó ñïðàâ³ ¹917/966/17 çàëèøèòè áåç çì³í.</FONT></P>
<P class="ps2"><FONT class="fs152">Ïîñòàíîâà ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ íàáèðàº çàêîííî¿ ñèëè ç äíÿ ¿¿ ïðèéíÿòòÿ. Êàñàö³éíà ñêàðãà íà ïîñòàíîâó ìîæå áóòè ïîäàíà äî Âåðõîâíîãî Ñóäó ïðîòÿãîì äâàäöÿòè äí³â ç äíÿ ñêëàäåííÿ ïîâíîãî òåêñòó ïîñòàíîâè. </FONT></P>
<P><FONT class="fs151">Ïîâíèé òåêñò ïîñòàíîâè ñêëàäåíî &nbsp;&nbsp;23.01.18 </FONT></P>
<P><FONT class="fs144">Ãîëîâóþ÷èé ñóääÿ </FONT><FONT class="fs129">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs143">&nbsp;&nbsp;Øåâåëü Î. Â.</FONT></P>
<P><FONT class="fs142">Ñóääÿ </FONT><FONT class="fs128">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs141">&nbsp;&nbsp;Êðåñòüÿí³íîâ Î.Î.</FONT><FONT class="fs127"> &nbsp;</FONT></P>
<P><FONT class="fs140">Ñóääÿ</FONT><FONT class="fs126"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs139">&nbsp;&nbsp;Ôîì³íà Â. Î.</FONT><FONT class="fs125"> &nbsp; </FONT></P>