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<P class="ps5"><FONT class="fs82"> &nbsp;&nbsp;<IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps2">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ &nbsp;ÄÎÍÅÖÜÊÎ¯ ÎÁËÀÑÒ² <FONT class="fs45">&nbsp;</FONT></P>
<P class="ps2"><FONT class="fs44">Ó &nbsp;Õ &nbsp;Â &nbsp;À &nbsp;Ë &nbsp;À &nbsp;</FONT></P>
<P class="ps0">22.01.2018 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 7/127à/5006                                         </P>
<P class="ps1">Ãîñïîäàðñüêèé ñóä Äîíåöüêî¿ îáëàñò³ ó ñêëàä³ ñóää³ Ñêîâîðîä³íî¿ Î.Ì.,</P>
<P class="ps1">ïðè ñåêðåòàð³ ñóäîâîãî çàñ³äàííÿ Íàðîæí³é Ì.Ñ, ðîçãëÿíóâøè ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ ñïðàâó çà ïîçîâîì: Îáëàñíîãî êîìóíàëüíîãî ï³äïðèºìñòâà Äîíåöüêòåïëîêîìóíåíåðãî, ì. Êðàìàòîðñüê Äîíåöüêà îáëàñòü</P>
<P class="ps1">äî â³äïîâ³äà÷à: Ìàð³óïîëüñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³º¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Äîíåöüê³é îáëàñò³, ì.Ìàð³óïîëü Äîíåöüêî¿ îáëàñò³</P>
<P class="ps1">çà ó÷àñòþ òðåòüî¿ îñîáè, ÿêà íå çàÿâëÿº ñàìîñò³éíèõ âèìîã íà ïðåäìåò ñïîðó, íà ñòîðîí³ ïîçèâà÷à: Äî÷³ðíüî¿ êîìïàí³¿ Ãàç Óêðà¿íè ÍÀÊ Íàôòîãàç Óêðà¿íè, ì. Êè¿â</P>
<P class="ps3">ÂÑÒÀÍÎÂÈÂ:</P>
<P class="ps1">31.07.2017ð. äî ñóäó â³ä Ìàð³óïîëüñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Äîíåöüê³é îáëàñò³ íàä³éøëè ïèñüìîâ³ çàïåðå÷åííÿ â³ä 27.07.2017ð. íà àäì³í³ñòðàòèâíèé ïîçîâ, â ÿêèõ ³íñïåêö³ÿ ïðîñèëà ñóä â³äìîâèòè â çàäîâîëåíí³ ïîçîâó òà ïèñüìîâ³ ïîÿñíåííÿ â³ä 27.07.2017ð.</P>
<P class="ps1">28.12.2017ð. íà àäðåñó ñóäó â³ä òðåòüî¿ îñîáè íàä³éøëè ïîÿñíåííÿ ¹31/13-5213 â³ä 19.12.2017ð., â ÿêèõ çàçíà÷åíî, ùî ïîçèâà÷ â ëþòîìó-áåðåçí³ 2006 ðîêó îòðèìàâ â³ä òðåòüî¿ îñîáè ïðèðîäíèé ãàç, ÿêèé íå º ïðåäìåòîì ï³ëüãîâîãî îïîäàòêóâàííÿ çà íóëüîâîþ ñòàâêîþ ÏÄÂ çã³äíî ç³ ñò.8 Çàêîíó Óêðà¿íè "Ïðî Äåðæàâíèé áþäæåò Óêðà¿íè íà 2006 ð³ê". Òîìó, ïðîñèòü ñóä çàäîâëüíèòè ïîçîâí³ âèìîãè.</P>
<P class="ps1">22.01.2018ð. ïîçèâà÷åì ÷åðåç êàíöåëÿð³þñóäó áóëè íàäàí³ äîäàòêîâ³ ïîÿñíåííÿ ¹þð/100 â³ä 19.01.2018ð., â ÿêèõ çàçíà÷åíî, ùî ïîäàòêîâ³ íàêëàäí³ ñêëàäåí³ çà ãîñïîäàðñüêèìè îïåðàö³ÿìè ì³æ ïîçèâà÷åì òà ÏÏ «Ð³íî-Ì» ¹ 152 â³ä 11.07.2005ã. íà ñóìó 6600,00 ãðí. (ó ò.÷. ÏÄÂ 1100 ãðí.); ¹ 174 â³ä 04.07.2005ã. íà ñóìó 6840,00 ãðí. (ó ò.÷. ÏÄÂ 1140 ãðí.); ¹ 284 â³ä 14.10.2005ã. íà ñóìó 4113,60 ãðí. (ó ò.÷. ÏÄÂ 685,60ãðí.), à òàêîæ ïîäàòêîâ³ íàêëàäí³ ñêëàäåí³ çà ãîñïîäàðñüêèìè îïåðàö³ÿìè ì³æ ïîçèâà÷åì òà ÄÊ «Ãàç Óêðà¿íè» ÍÀÊ «Íàôòîãàç Óêðà¿íà» ¹3456 â³ä 28.02.2006ð. íà çàãàëüíó ñóìó 1881629,17 ãðí. (ó ò.÷. ñóìà ÏÄÂ 313604,86 ãðí.) òà ¹5651 â³ä 31.03.2006ð. íà çàãàëüíó ñóìó 1676957,14 ãðí. (ó ò.÷. 279492,86 ãðí.) - º ïåðâèííèìè äîêóìåíòàìè â ðîçóì³íí³ ñò.9 Çàêîíó Óêðà¿íè «Ïðî áóõãàëòåðñüêèé îáë³ê òà ô³íàíñîâó çâ³òí³ñòü â Óêðà¿í³». </P>
<P class="ps1">Ïîäàòêîâèé êðåäèò çà îïåðàö³ÿìè ì³æ ïîçèâà÷åì òà ÄÊ «Ãàç Óêðà¿íè» ÍÀÊ «Íàôòîãàç Óêðà¿íà» ó ëþòîìó - áåðåçí³ 2006 ðîêó íà ñóìó 593098,00 ãðí. òà çà îïåðàö³ÿìè ì³æ ïîçèâà÷åì òà ÏÏ «Ð³íî-Ì» çà ïåð³îä ç ëèïíÿ 2005ð. ïî æîâòåíü 2005ð. íà ñóìó 2925,60 ãðí. - ñôîðìîâàíî ïðàâîì³ðíî, ó â³äïîâ³äíîñò³ äî âèìîã Çàêîíó Óêðà¿íè «Ïðî ïîäàòîê íà äîäàíó âàðò³ñòü», à øòðàôí³ ñàíêö³¿ ó ðîçì³ð³ 621875,80 ãðí. çàñòîñîâàí³ â³äïîâ³äà÷åì áåçï³äñòàâíî.</P>
<P class="ps1">Òîìó, ïðîñèòü ñóä çàäîâîëüíèòè ïîçîâí³ âèìîãè.</P>
<P class="ps1">Â³äïîâ³äíî äî ï.3 ÷.2 ñò. 183 ÊÀÑ Óêðà¿íè &nbsp;çà ðåçóëüòàòàìè ï³äãîòîâ÷îãî çàñ³äàííÿ ñóä ïîñòàíîâëÿº óõâàëó ïðî çàêðèòòÿ ï³äãîòîâ÷îãî ïðîâàäæåííÿ òà ïðèçíà÷åííÿ ñïðàâè äî ñóäîâîãî ðîçãëÿäó ïî ñóò³.</P>
<P class="ps1">Ç &nbsp;äîïîâ³ä³ &nbsp;ñóää³ &nbsp;âáà÷àºòüñÿ, ùî âèêîíàíî âñ³ íåîáõ³äí³ ä³¿, ïîâ'ÿçàí³ ç &nbsp;ï³äãîòîâêîþ ñïðàâè äî ðîçãëÿäó, ïåðåäáà÷åí³ ñò. 180 ÊÀÑ Óêðà¿íè òà º &nbsp;ï³äñòàâè äëÿ ïðèçíà÷åííÿ ðîçãëÿäó ñïðàâè ïî ñóò³ â ñóäîâîìó çàñ³äàíí³.</P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Íà &nbsp;ï³äñòàâ³ &nbsp;âèêëàäåíîãî, êåðóþ÷èñü ñò.ñò. 180, 183, 248 ÊÀÑ Óêðà¿íè, ñóä -</P>
<P class="ps2">Ó Õ Â À Ë È Â:</P>
<P class="ps0">          Ïðèçíà÷èòè ñïðàâó äî ñóäîâîãî ðîçãëÿäó ïî ñóò³ íà 13.02.18ð. î 12-00 ãîä., ÿêå â³äáóäåòüñÿ â ïðèì³ùåíí³ ãîñïîäàðñüêîãî ñóäó Äîíåöüêî¿ îáëàñò³ çà àäðåñîþ: ì³ñòî Õàðê³â, ïðîñïåêò Íàóêè, 5, êàá³íåò ¹305.</P>
<P class="ps0"><FONT class="fs43"> 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Î.Ì. Ñêîâîðîä³íà</FONT><FONT class="fs80"> </FONT></P>
<P class="ps0"><FONT class="fs79">          </FONT></P>
<P class="ps0"><FONT class="fs42"> &nbsp;&nbsp;</FONT>&nbsp;          </P>
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