<TITLE>47/09-10</TITLE>
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<P class="ps1"><FONT class="fs20"><IMG src="herb.gif" height=65 width=49></FONT></P>
<P class="ps3"><FONT class="fs54">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÕÀÐÊ²ÂÑÜÊÎ¯ ÎÁËÀÑÒ² </FONT></P>
<P class="ps3"><FONT class="fs80">_________________________________________________________________________</FONT></P>
<P class="ps0"><FONT class="fs79"> "04" ëþòîãî 2010 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;Ñïðàâà ¹ 47/09-10</FONT></P>
<P class="ps11"><FONT class="fs78"> Òîâàðèñòâó ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÁÌÊ"</FONT></P>
<P class="ps4"><FONT class="fs53">ÎÊÐÅÌÀ ÓÕÂÀËÀ</FONT></P>
<P class="ps9"><FONT class="fs77"> </FONT></P>
<P class="ps10"><FONT class="fs76">Ñóääÿ Ñâåòë³÷íèé Þ.Â.&nbsp;&nbsp;</FONT></P>
<P class="ps10"><FONT class="fs75">Ðîçãëÿíóâøè &nbsp;ñïðàâó 47/09-10 çà ïîçîâîì Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ &nbsp;ó Êè¿âñüêîìó ðàéîí³ ì. Õàðêîâà</FONT></P>
<P class="ps10"><FONT class="fs74">äî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÁÌÊ", ì. Õàðê³â</FONT></P>
<P class="ps10"><FONT class="fs73">ïðî ïðèïèíåííÿ þðèäè÷íî¿ îñîáè</FONT></P>
<P class="ps5"><FONT class="fs58">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs72"> </FONT></P>
<P class="ps2"><FONT class="fs71"> &nbsp;Ð³øåííÿì ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 01.02.2010ð. ïîçîâí³ âèìîãè áóëè çàäîâîëåí³ ïîâí³ñòþ, à ñàìå ïðèïèíåíî þðèäè÷íó îñîáó - Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÁÌÊ". </FONT></P>
<P class="ps2"><FONT class="fs70">Â³äïîâ³äíî äî ï.ï.4.1.4. ï.4.1. ñò.4 Çàêîíó Óêðà¿íè Ïðî ïîðÿäîê ïîãàøåííÿ çîáîâ'ÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòàìè òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè ¹2181-111 â³ä 21.12.2000ðîêó ³ç çì³íàìè òà äîïîâíåííÿìè «.. ïîäàòêîâ³ äåêëàðàö³¿ çà áàçîâèé ïîäàòêîâèé (çâ³òí³é) ïåð³îä ùî äîð³âíþº: êàëåíäàðíîìó ì³ñÿöþ (â òîìó ÷èñë³ ïðè ñïëàò³ ì³ñÿ÷íèõ àâàíñîâèõ âíåñê³â )- ïðîòÿãîì 20 êàëåíäàðíèõ äí³â, íàñòóïíèõ çà îñòàíí³ì êàëåíäàðíèì äíåì çâ³òíîãî (ïîäàòêîâîãî ì³ñÿöÿ., êàëåíäàðíîìó êâàðòàëó àáî êàëåíäàðíîìó ï³âð³÷÷þ (ó òîìó ÷èñë³ ïðè ñïëàò³ ì³ñÿ÷íèõ àâàíñîâèõ âíåñê³â),- ïðîòÿãîì 40 êàëåíäàðíèõ äí³â, íàñòóïíèõ çà îñòàíí³ì êàëåíäàðíèì äíåì çâ³òíîãî (ïîäàòêîâîãî ) ðîêó.. », ï.16.4 ñò.16 Çàêîíó Óêðà¿íè Ïðî îïîäàòêóâàííÿ ïðèáóòêó ï³äïðèºìñòâ ¹334/94-ÂÐ ³ç çì³íàìè òà äîïîâíåííÿìè, ïë³.7.7.1., 7.7.2., ñòàòò³ 7 Çàêîíó Óêðà¿íè  Ïðî ïîäàòîê íà äîäàíó âàðò³ñòü ¹ 168/ 97-ÂÐ â³ä 03.04.1997ð. ³ç çì³íàìè ³ äîïîâíåííÿìè, ²íñòðóêö³¿ «Ïðî ïîðÿäîê çàïîâíåííÿ òà ïîäàííÿ ïîäàòêîâî¿ äåêëàðàö³¿ ïî ïîäàòêó íà äîäàíó âàðò³ñòü», çàòâåðäæåíî¿ íàêàçîì ÄÏÀ Óêðà¿íè ¹ 166 â³ä 20.05.1997ðîêó ³ çàðåºñòðîâàíî¿ â Ì³í³ñòåðñòâ³ þñòèö³¿ Óêðà¿íè 09.07.1997ðîêó çà ¹ 250/2054, ïëàòíèêè ïîäàòê³â çîáîâ'ÿçàí³ ïîäàâàòè â äåðæàâí³ ïîäàòêîâ³ îðãàíè äåêëàðàö³¿, áóõãàëòåðñüêó çâ³òí³ñòü, ³íø³ äîêóìåíòè ³ â³äîìîñò³, ïîâ'ÿçàí³ ç îá÷èñëåííÿì ³ ñïëàòîþ ïîäàòê³â òà ³íøèõ îáîâ'ÿçêîâèõ ïëàòåæ³â ó áþäæåò</FONT></P>
<P class="ps2"><FONT class="fs69">Äåðæàâíîþ ïîäàòêîâîþ ³íñïåêö³ºþ ó Êè¿âñüêîìó ðàéîí³ ì. Õàðêîâà âñòàíîâëåíî, ùî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÁÌÊ", çàðåºñòðîâàíî ÿê ïëàòíèê ïîäàòê³â äî áþäæåòó, ïðî òå â ïîðóøåííÿ âèùåçàçíà÷åíèõ çàêîí³â, ñèñòåìàòè÷íî íå íàäàâàëè ïîäàòêîâèõ äåêëàðàö³é, äîêóìåíò³â áóõãàëòåðñüêî¿ çâ³òíîñò³ òà ³íøèõ â³äîìîñòåé ïðî ñâîþ ô³íàíñîâî-ãîñïîäàðñüêó ä³ÿëüí³ñòü, ïîäàòê³â â áþäæåò íå ñïëà÷óº.</FONT></P>
<P class="ps2"><FONT class="fs68">Ñòàòòåþ 67 Êîíñòèòóö³¿ Óêðà¿íè ïåðåäáà÷åíî òå, ùî êîæåí çîáîâÿçàíèé ñïëà÷óâàòè ïîäàòêè ³ çáîðè â ïîðÿäêó ³ ðîçì³ðàõ, âñòàíîâëåíèõ çàêîíîì. Âñ³ ãðîìàäÿíè ùîð³÷íî ïîäàþòü äî ïîäàòêîâèõ ³íñïåêö³é çà ì³ñöåì ïðîæèâàííÿ äåêëàðàö³¿ ïðî ñâ³é ìàéíîâèé ñòàí òà äîõîäè çà ìèíóëèé ð³ê ó ïîðÿäêó, âñòàíîâëåíîìó çàêîíîì.</FONT></P>
<P class="ps2"><FONT class="fs67"> Â³äïîâ³äíî äî ñò. 90 ÃÏÊ Óêðà¿íè, ãîñïîäàðñüêèé &nbsp;ñóä, &nbsp;âèÿâèâøè &nbsp;ïðè &nbsp;âèð³øåíí³ &nbsp;ãîñïîäàðñüêîãî ñïîðó ïîðóøåííÿ çàêîííîñò³ àáî íåäîë³êè â ä³ÿëüíîñò³ ï³äïðèºìñòâà, óñòàíîâè, &nbsp;îðãàí³çàö³¿, &nbsp;äåðæàâíîãî &nbsp;÷è &nbsp;³íøîãî &nbsp;îðãàíó, &nbsp;âèíîñèòü îêðåìó óõâàëó.</FONT></P>
<P class="ps2"><FONT class="fs66">Âðàõîâóþ÷è âèùåâèêëàäåíå, ãîñïîäàðñüêèé ñóä Õàðê³âñüêî¿ îáëàñò³ çîáîâÿçóº êåð³âíèêà Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÁÌÊ" âèêîíàòè âèùåçàçíà÷åí³ âèìîãè ÷èííîãî çàêîíîäàâñòâà, ùîäî ñâîº÷àñíîãî íàäàííÿ çâ³òíîñò³ äî â³äïîâ³äíî¿ ïîäàòêîâî¿ ³íñïåêö³¿. &nbsp;</FONT></P>
<P class="ps2"><FONT class="fs65">Êåðóþ÷èñü ï. 2 ñò. 9 Çàêîíó Óêðà¿íè "Ïðî &nbsp;âíåñåííÿ &nbsp;çì³í äî Çàêîíó &nbsp;Óêðà¿íè "Ïðî ñèñòåìó îïîäàòêóâàííÿ" â³ä &nbsp;22.05.97 ð., ñò. 46 ï. 2 Çàêîíó Óêðà¿íè "Ïðî äåðæàâíó ðåºñòðàö³þ þðèäè÷íèõ îñ³á òà ô³çè÷íèõ îñ³á - ï³äïðèºìö³â", ï. 15 ñò. 58, ñò.ñò. 59-61, 247, 248 Ãîñïîäàðñüêîãî êîäåêñó Óêðà¿íè &nbsp;ñò. ñò. 1, 4, 12, 33, ñò. 90 ÃÏÊ Óêðà¿íè,</FONT></P>
<P class="ps5"><FONT class="fs57">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs63"> &nbsp;&nbsp;Çîáîâ"ÿçàòè êåð³âíèêà Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÁÌÊ" &nbsp;âèêîíàòè ñâî¿ çîáîâÿçàííÿ â³äïîâ³äíî äî âèìîã ÷èííîãî çàêîíîäàâñòâà, à ñàìå íàäàòè â³äïîâ³äí³ çâ³òè ïðî çä³éñíåííÿ ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³ äî ÄÏ² ó Êè¿âñüêîìó ðàéîí³ ì. Õàðêîâà, à ó ðàç³ íåîáõ³äíîñò³ ñïëàòèòè â³äïîâ³äí³ ïîäàòêè. </FONT></P>
<P><FONT class="fs56">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;Ñâåòë³÷íèé Þ.Â. </FONT></P>