<TITLE>3/460/07-ÀÏ-13/4/10-ÀÏ</TITLE>
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<P class="ps19"><FONT class="fs126"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs204"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps12"><FONT class="fs180">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps12"><FONT class="fs179">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps12"><FONT class="fs178">ÏÎÑÒÀÍÎÂÀ</FONT></P>
<P class="ps12"><FONT class="fs177">²ìåíåì Óêðà¿íè</FONT></P>
<P class="ps10">12.02.10<FONT class="fs176"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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>¹ &nbsp;&nbsp;3/460/07-ÀÏ-13/4/10-ÀÏ</P>
<P>ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;Ñåðê³ç Â.Ã.</P>
<P class="ps1"><FONT class="fs141">çà ïîçîâîì: </FONT><FONT class="fs173">Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Æîâòíåâîìó ðàéîí³ ì. Çàïîð³ææÿ</FONT></P>
<P class="ps1"><FONT class="fs140">äî â³äïîâ³äà÷³â: </FONT></P>
<P class="ps1"><FONT class="fs172">1. Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ ²íäóñòð³àë-Ñ³÷, ì.Çàïîð³ææÿ </FONT></P>
<P class="ps1"><FONT class="fs171">2. Ïðèâàòíîãî ï³äïðèºìñòâà Çàâîä Àãðîìàø, ì. Çàïîð³ææÿ</FONT></P>
<P class="ps1"><FONT class="fs139">ïðî</FONT><FONT class="fs170"> âèçíàííÿ íåä³éñíèì ãîñïîäàðñüêîãî &nbsp;çîáîâÿçàííÿ </FONT></P>
<P class="ps11"><FONT class="fs138">Ñóääÿ Â.Ã. Ñåðê³ç</FONT></P>
<P class="ps2"><FONT class="fs137">Ïðåäñòàâíèêè:</FONT></P>
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<TR><TD width="24 %" class="tds17"><P><FONT class="fs136">Â³ä ïîçèâà÷à: </FONT></P></TD><TD width="25 %" class="tds17"><P>Êâàñíþê-Ñàíäàê ².À.</P></TD><TD width="18 %" class="tds17"><P>äîâ³ðåí³ñòü ¹</P></TD><TD width="18 %" class="tds17"><P>7615/10/10-010</P></TD><TD width="4 %" class="tds17"><P>â³ä</P></TD><TD width="12 %" class="tds17"><P>02.06.08</P></TD></TR>
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<TR><TD width="24 %" class="tds18"><P><FONT class="fs135">Â³ä â³äïîâ³äà÷à-1: </FONT></P></TD><TD width="25 %" class="tds18"><P><FONT class="fs169">Íå çÿâèâñÿ</FONT></P></TD><TD width="18 %" class="tds18"><BR>
</TD><TD width="18 %" class="tds18"><BR>
</TD><TD width="4 %" class="tds18"><BR>
</TD><TD width="12 %" class="tds18"><BR>
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<TR><TD width="24 %" class="tds19"><P><FONT class="fs134">Â³ä â³äïîâ³äà÷à-2: </FONT></P></TD><TD width="25 %" class="tds19"><P><FONT class="fs168">Íå çÿâèâñÿ</FONT></P></TD><TD width="18 %" class="tds19"><BR>
</TD><TD width="18 %" class="tds19"><BR>
</TD><TD width="4 %" class="tds19"><BR>
</TD><TD width="12 %" class="tds19"><BR>
<P class="ps3"><FONT class="fs167">Ðîçãëÿäàºòüñÿ ïîçîâíà çàÿâà Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Æîâòíåâîìó ðàéîí³ ì.Çàïîð³ææÿ äî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ ²íäóñòð³àë-Ñ³÷ òà Ïðèâàòíîãî ï³äïðèºìñòâà Çàâîä Àãðîìàø ïðî âèçíàííÿ íåä³éñíèì äîãîâîðó ¹24/01 â³ä 24.01.2005ð.</FONT></P>
<P class="ps5"><FONT class="fs166">Ïðåäñòàâíèê ïîçèâà÷à ó ñóäîâîìó çàñ³äàíí³ ï³äòðèìàâ ïîçîâí³ âèìîãè.</FONT></P>
<P class="ps5"><FONT class="fs165">Â³äïîâ³äà÷à-1 ïðîòè ïîçîâó çàïåðå÷èâ. Ó çàïåðå÷åíí³ íà ïîçîâ çàçíà÷èâ, ùî &nbsp;âèìîãè ïîçèâà÷à º òàêèìè, ùî ñóïåðå÷àòü ÷èííîìó çàêîíîäàâñòâó òà íå ï³äëÿãàþòü çàäîâîëåííþ. Éîãî ïðåäñòàâíèê ó ñóäîâ³ çàñ³äàííÿ íå çÿâèâñÿ. Ïðî ÷àñ òà ì³ñöå ñóäîâîãî çàñ³äàííÿ áóâ ïîïåðåäæåíèé íàëåæíèì ÷èíîì. Êëîïîòàííÿ ïðî ðîçãëÿä ñïðàâè áåç éîãî ó÷àñò³ íå íàäõîäèëî.</FONT></P>
<P class="ps5">Â³äïîâ³äà÷-2 ó ñóäîâå çàñ³äàííÿ íå çÿâèâñÿ. Ïðî ÷àñ òà ì³ñöå ñóäîâîãî çàñ³äàííÿ áóâ ïîïåðåäæåíèé íàëåæíèì ÷èíîì. Êëîïîòàííÿ ïðî ðîçãëÿä ñïðàâè áåç éîãî ó÷àñò³ íå íàäõîäèëî. Ñóä âèçíàâ çà ìîæëèâå ðîçãëÿíóòè ñïðàâó ïî ñóò³ áåç ó÷àñò³ ïðåäñòàâíèêà â³äïîâ³äà÷à, çà íàÿâíèìè ó ñïðàâ³ ìàòåð³àëàìè òà ïîÿñíåííÿìè ³íøèõ ïðåäñòàâíèê³â ñòîð³í.</P>
<P class="ps9">Âèçíàâøè, ùî ñï³ð ìîæå áóòè ðîçãëÿíóòèé çà íàÿâíèìè ìàòåð³àëàìè ó ñïðàâ³, áåç ó÷àñò³ ïðåäñòàâíèê³â â³äïîâ³äà÷³â, ñóä ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè òà çàñëóõàâøè ïðåäñòàâíèêà ïîçèâà÷à, </P>
<P class="ps13"><FONT class="fs175">Â Ñ Ò À Í Î Â È Â :</FONT></P>
<P class="ps3"><FONT class="fs164">Äåðæàâíîþ ïîäàòêîâîþ ³íñïåêö³ºþ ó Æîâòíåâîìó ðàéîí³ ì.&nbsp;Çàïîð³ææÿ ïðîâåäåíà âè¿çíà ïåðåâ³ðêà ÒÎÂ ²íäóñòð³àë-Ñ³÷ ç ïèòàíü äîòðèìàííÿ âèìîã ïîäàòêîâîãî, âàëþòíîãî òà ³íøîãî çàêîíîäàâñòâà çà ïåð³îä ç 01.01.2005ð. ïî 31.03.2006ð., ïðî ùî ñêëàäåíèé àêò ïåðåâ³ðêè â³ä 24.02.2007ð. ¹17/23-1/33210810.</FONT></P>
<P class="ps3"><FONT class="fs163">Â õîä³ ïåðåâ³ðêè âñòàíîâëåíî, ùî ÒÎÂ ²íäóñòð³àë-Ñ³÷ ìàâ âçàºìîâ³äíîñèíè ç ÏÏ Çàâîä Àãðîìàø, à ñàìå ì³æ â³äïîâ³äà÷àìè óêëàäåíî äîãîâ³ð ¹24/01 â³ä 24.01.2005ð.</FONT></P>
<P class="ps3"><FONT class="fs162">Îïëàòà çà ïîñòàâëåíó ïðîäóêö³þ çä³éñíåíî ó áåçãîò³âêîâ³é ôîðì³ íà çàãàëüíó ñóìó 2 835 850,00 ãðí., ó òîìó ÷èñë³ ÏÄÂ 472 641,67ãðí.</FONT></P>
<P class="ps3"><FONT class="fs161">Ó ïîäàòêîâîìó îáë³êó ÒÎÂ ²íäóñòð³àë-Ñ³÷ ïî âèùåíàâåäåíèì îïåðàö³ÿì äî ñêëàäó âàëîâèõ âèòðàò â³äíåñåíî ñóìó 2 293 225,00 ãðí.</FONT></P>
<P class="ps3"><FONT class="fs160">Ç ìåòîþ ï³äòâåðäæåííÿ íàÿâíîñò³ îñêàðæóâàíîãî ãîñïîäàðñüêîãî çîáîâÿçàííÿ, îôîðìëåíîãî äîãîâîðîì ¹24/01 â³ä 24.01.2005ð., ÄÏ² ó Æîâòíåâîìó ðàéîí³ ì.&nbsp;Çàïîð³ææÿ â³ä³áðàí³ ïîÿñíåííÿ ó ãðîìàäÿíèíà Îëåéíèêà Ñòàí³ñëàâà ²âàíîâè÷à, ÿêè áóâ çàñíîâíèêîì íà ÷àñ ï³äïèñàííÿ äîãîâîðó ¹24/01 â³ä 24.01.2005ð. òà ï³äïèñóâàâ ïîäàòêîâ³ òà âèäàòêîâ³ íàêëàäí³.</FONT></P>
<P class="ps3"><FONT class="fs159">Â³äïîâ³äíî äî ïèñüìîâèõ ïîÿñíåííÿ íàäàíèõ Îëåéíèêîì Ñ.²., îñòàíí³é ïîÿñíèâ, ùî íà éîãî ³ìÿ áåç éîãî â³äîìó áóëî çàðåºñòðîâàíå ÏÏ Çàâîä Àãðîìàø, â³í íå áàæàâ çä³éñíþâàòè í³ ÿêó ô³íàíñîâî-ãîñïîäàðñüêó ä³ÿëüí³ñòü âêàçàíîãî ï³äïðèºìñòâà òà íå â³â ¿¿. Í³ÿê³ áóõãàëòåðñüê³ äîêóìåíòè òà ³íø³ äîêóìåíòè ÏÏ Çàâîä Àãðîìàø íå ï³äïèñóâàâ òà í³êîãî íà öå íå óïîâíîâàæóâàâ.</FONT></P>
<P class="ps9"><FONT class="fs158">Ñóä ââàæàº, ùî ïîçîâ íå ï³äëÿãàº çàäîâîëåííþ âèõîäÿ÷è ç íàñòóïíîãî:</FONT></P>
<P class="ps6"><FONT class="fs157">Ïîçèâà÷, íà ï³äñòàâ³ ñò.207, 208 ÃÊ Óêðà¿íè ïðîñèòü âèçíàòè íåä³éñíèì äîãîâ³ð ¹24/01 â³ä 24.01.2005ð., óêëàäåíèé ì³æ ²íäóñòð³àë-Ñ³÷ &nbsp;òà ÏÏ Çàâîä Àãðîìàø.</FONT></P>
<P class="ps3"><FONT class="fs156">Ïîçèâà÷ çàçíà÷àº, ùî ñï³ðíèé äîãîâ³ð óêëàäåíî ç ìåòîþ, ÿêà çàâ³äîìî ñóïåðå÷èëà ³íòåðåñàì äåðæàâè òà ñóñï³ëüñòâà, îñê³ëüêè, óêëàäàþ÷è éîãî ÒÎÂ ²íäóñòð³àë-Ñ³÷ ìàëî íàì³ð ïðèõîâóâàòè îòðèìàí³ çà óãîäîþ ãðîøîâ³ êîøòè â³ä îïîäàòêóâàííÿ. </FONT></P>
<P class="ps3"><FONT class="fs155">Íà ï³äòâåðäæåííÿ ñâî¿õ âèìîã ïîäàòêîâèé îðãàí ïîñèëàºòüñÿ íà ñóêóïí³ñòü ôàêòè÷íèõ îáñòàâèí, à ñàìå:</FONT></P>
<P class="ps3"><FONT class="fs154">- çàñíóâàííÿ òà ðåºñòðàö³ÿ ÏÏ Çàâîä Àãðîìàø çä³éñíþâàëàñü ïðîòèïðàâíî;</FONT></P>
<P class="ps3"><FONT class="fs153">- ÒÎÂ ²íäóñòð³àë-Ñ³÷ çàâ³äîìî îðãàí³çóâàëî ñâîþ ä³ÿëüí³ñòü òàêèì ÷èíîì, ùîá óíèêíóòè â³äïîâ³äàëüíîñò³ çà íåñïëàòó íàëåæíèõ ïîäàòê³â ç êîøò³â, îòðèìàíèõ çà ñï³ðíîþ óãîäîþ, òà ìàëî ìåòîþ çà öåé æå ðàõóíîê îòðèìàòè ïðèáóòîê;</FONT></P>
<P class="ps6"><FONT class="fs152">Ïîçèâà÷ ââàæàº, ùî ñóêóïí³ñòü çàçíà÷åíèõ îáñòàâèí ñâ³ä÷èòü ïðî òå, ùî óêëàâøè ñï³ðíèé äîãîâ³ð, â³äïîâ³äà÷³ çàâ³äîìî ïîðóøèëè ³íòåðåñè äåðæàâè, ìàëè íàì³ð óõèëèòèñÿ â³ä ñïëàòè ïîäàòê³â, ³, âíàñë³äîê öüîãî, çàïîä³ÿëè øêîäè ³íòåðåñàì äåðæàâè òà ñóñï³ëüñòâó. À â³äòàê, â³äïîâ³äà÷à-1 ä³ÿâ ç ìåòîþ, çàâ³äîìî ñóïåðå÷íîþ ³íòåðåñàì äåðæàâè ³ ñóñï³ëüñòâà.</FONT></P>
<P class="ps3"><FONT class="fs151">Çã³äíî ç ÷àñòèíîþ 1 ñòàòò³ 207 ÃÊ Óêðà¿íè ãîñïîäàðñüêå çîáîâ'ÿçàííÿ, ùî íå &nbsp;â³äïîâ³äàº âèìîãàì çàêîíó, àáî â÷èíåíî ç ìåòîþ, ÿêà çàâ³äîìî ñóïåðå÷èòü ³íòåðåñàì äåðæàâè ³ ñóñï³ëüñòâà, àáî óêëàäåíî ó÷àñíèêàìè ãîñïîäàðñüêèõ â³äíîñèí ç ïîðóøåííÿì õî÷à á îäíèì ç íèõ ãîñïîäàðñüêî¿ êîìïåòåíö³¿ (ñïåö³àëüíî¿ &nbsp;ïðàâîñóá'ºêòíîñò³), &nbsp;ìîæå &nbsp;áóòè &nbsp;íà âèìîãó îäí³º¿ ³ç ñòîð³í, &nbsp;àáî â³äïîâ³äíîãî îðãàíó &nbsp;äåðæàâíî¿ &nbsp;âëàäè &nbsp;âèçíàíî &nbsp;ñóäîì íåä³éñíèì ïîâí³ñòþ àáî â ÷àñòèí³.</FONT></P>
<P class="ps6"><FONT class="fs150">Çã³äíî ç ÷àñòèíîþ 1 ñòàòò³ 208 ÃÊ Óêðà¿íè, ÿêùî ãîñïîäàðñüêå çîáîâ'ÿçàííÿ âèçíàíî íåä³éñíèì ÿê òàêå, ùî â÷èíåíî ç ìåòîþ, ÿêà çàâ³äîìî ñóïåðå÷èòü ³íòåðåñàì äåðæàâè ³ ñóñï³ëüñòâà, òî çà íàÿâíîñò³ íàì³ðó â îáîõ ñòîð³í - ó ðàç³ âèêîíàííÿ çîáîâ'ÿçàííÿ îáîìà ñòîðîíàìè - â äîõîä äåðæàâè çà ð³øåííÿì ñóäó ñòÿãóºòüñÿ âñå îäåðæàíå íèìè çà çîáîâ'ÿçàííÿì, à â ðàç³ âèêîíàííÿ çîáîâ'ÿçàííÿ îäí³ºþ ñòîðîíîþ ç äðóãî¿ ñòîðîíè ñòÿãóºòüñÿ â äîõîä äåðæàâè âñå îäåðæàíå íåþ, à òàêîæ óñå íàëåæíå ç íå¿ ïåðø³é ñòîðîí³ íà â³äøêîäóâàííÿ îäåðæàíîãî. Ó ðàç³ íàÿâíîñò³ íàì³ðó ëèøå â îäí³º¿ ç³ ñòîð³í óñå îäåðæàíå íåþ ïîâèííî áóòè ïîâåðíåíî äðóã³é ñòîðîí³, à îäåðæàíå îñòàííüîþ àáî íàëåæíå ¿é íà â³äøêîäóâàííÿ âèêîíàíîãî ñòÿãóºòüñÿ çà ð³øåííÿì ñóäó â äîõîä äåðæàâè. </FONT></P>
<P class="ps3"><FONT class="fs149">Íàâåäåíó íîðìó ñë³ä çàñòîñîâóâàòè ç óðàõóâàííÿì òîãî, ùî â³äïîâ³äíî äî ñòàòò³ 228 ÖÊ Óêðà¿íè ïðàâî÷èí, ó÷èíåíèé ç ìåòîþ, ÿêà çàâ³äîìî ñóïåðå÷èòü ³íòåðåñàì äåðæàâè ³ ñóñï³ëüñòâà, âîäíî÷àñ º òàêèì, ùî ïîðóøóº ïóáë³÷íèé ïîðÿäîê, à îòæå, - í³ê÷åìíèì. </FONT></P>
<P class="ps0"><FONT class="fs148">Êð³ì òîãî, çà çì³ñòîì ñòàòò³ 173 ÃÊ Óêðà¿íè, ãîñïîäàðñüêèì çîáîâÿçàííÿì âèçíàºòüñÿ çîáîâ'ÿçàííÿ, ùî âèíèêàº ì³æ ñóá'ºêòîì ãîñïîäàðþâàííÿ òà ³íøèì ó÷àñíèêîì (ó÷àñíèêàìè) â³äíîñèí ó ñôåð³ ãîñïîäàðþâàííÿ ç ï³äñòàâ, ïåðåäáà÷åíèõ öèì Êîäåêñîì, â ñèëó ÿêîãî îäèí ñóá'ºêò (çîáîâ'ÿçàíà ñòîðîíà, ó òîìó ÷èñë³ áîðæíèê) çîáîâ'ÿçàíèé â÷èíèòè ïåâíó ä³þ ãîñïîäàðñüêîãî ÷è óïðàâë³íñüêî-ãîñïîäàðñüêîãî õàðàêòåðó íà êîðèñòü ³íøîãî ñóá'ºêòà (âèêîíàòè ðîáîòó, ïåðåäàòè ìàéíî, ñïëàòèòè ãðîø³, íàäàòè ³íôîðìàö³þ òîùî), àáî óòðèìàòèñÿ â³ä ïåâíèõ ä³é, à ³íøèé ñóá'ºêò (óïðàâíåíà ñòîðîíà, ó òîìó ÷èñë³ êðåäèòîð) ìàº ïðàâî âèìàãàòè â³ä çîáîâ'ÿçàíî¿ ñòîðîíè âèêîíàííÿ ¿¿ îáîâ'ÿçêó.</FONT></P>
<P class="ps0"><FONT class="fs147">Â³äïîâ³äíî æ äî ñòàòò³ 202 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè, ïðàâî÷èíîì º ä³ÿ îñîáè, &nbsp;ñïðÿìîâàíà íà íàáóòòÿ, &nbsp;çì³íó àáî ïðèïèíåííÿ öèâ³ëüíèõ ïðàâ òà îáîâ'ÿçê³â.</FONT></P>
<P class="ps0"><FONT class="fs146">Çà ñòàòòåþ 204 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè, ïðàâî÷èí º ïðàâîì³ðíèì, ÿêùî éîãî íåä³éñí³ñòü ïðÿìî íå âñòàíîâëåíà çàêîíîì àáî ÿêùî â³í íå âèçíàíèé ñóäîì íåä³éñíèì.</FONT></P>
<P class="ps0"><FONT class="fs145">ßê çàçíà÷åíî ó ÷àñòèí³ 2 ñòàòò³ 215 öüîãî Êîäåêñó íåä³éñíèì º ïðàâî÷èí, ÿêùî éîãî íåä³éñí³ñòü âñòàíîâëåíà çàêîíîì (í³ê÷åìíèé ïðàâî÷èí). Ó öüîìó ðàç³ âèçíàííÿ òàêîãî ïðàâî÷èíó íåä³éñíèì ñóäîì íå âèìàãàºòüñÿ. </FONT></P>
<P class="ps16"><FONT class="fs144">Îáñòàâèíè, íà ÿê³ ïîñëàâñÿ ïîçèâà÷, ñâ³ä÷àòü ïðî í³ê÷åìí³ñòü ïðàâî÷èíó òà âèçíàííÿ òàêîãî ïðàâî÷èíó íåä³éñíèì íå âèìàãàºòüñÿ.</FONT></P>
<P class="ps3"><FONT class="fs143">Íà ï³äñòàâ³ âèêëàäåíîãî, ó çàäîâîëåí³ ïîçîâó ñë³ä â³äìîâèòè.</FONT></P>
<P class="ps17"><FONT class="fs133">Êåðóþ÷èñü ñò. ñò. 94, 158-163 ÊÀÑ Óêðà¿íè, ñóä, </FONT></P>
<P class="ps14"><FONT class="fs132">ÏÎÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps7"><FONT class="fs131">Ó çàäîâîëåí³ ïîçîâó â³äìîâèòè.</FONT></P>
<P class="ps7">Ïîñòàíîâà àáî óõâàëà ñóäó ïåðøî¿ ³íñòàíö³¿, ÿêùî ³íøå íå âñòàíîâëåíî öèì Êîäåêñîì, íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ çàê³í÷åííÿ ñòðîêó ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ, âñòàíîâëåíîãî öèì Êîäåêñîì, ÿêùî òàêó çàÿâó íå áóëî ïîäàíî.</P>
<P class="ps3">ßêùî áóëî ïîäàíî çàÿâó ïðî àïåëÿö³éíå îñêàðæåííÿ, àëå àïåëÿö³éíà ñêàðãà íå áóëà ïîäàíà ó ñòðîê, âñòàíîâëåíèé öèì Êîäåêñîì, ïîñòàíîâà àáî óõâàëà ñóäó ïåðøî¿ ³íñòàíö³¿ íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ çàê³í÷åííÿ öüîãî ñòðîêó. </P>
<P class="ps3">Ó ðàç³ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè ñóäîâå ð³øåííÿ, ÿêùî éîãî íå ñêàñîâàíî, íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ çàê³í÷åííÿ àïåëÿö³éíîãî ðîçãëÿäó ñïðàâè.</P>
<P class="ps3">ßêùî ñòðîê àïåëÿö³éíîãî îñêàðæåííÿ áóäå ïîíîâëåíî, òî ââàæàºòüñÿ, ùî ïîñòàíîâà ÷è óõâàëà ñóäó íå íàáðàëà çàêîííî¿ ñèëè. </P>
<P class="ps3">Ïðî àïåëÿö³éíå îñêàðæåííÿ ð³øåííÿ ñóäó ïåðøî¿ ³íñòàíö³¿ ñïî÷àòêó ïîäàºòüñÿ çàÿâà. Îá´ðóíòóâàííÿ ìîòèâ³â îñêàðæåííÿ ³ âèìîãè äî ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ âèêëàäàþòüñÿ â àïåëÿö³éí³é ñêàðç³.</P>
<P class="ps3">Çàÿâà ïðî àïåëÿö³éíå îñêàðæåííÿ òà àïåëÿö³éíà ñêàðãà ïîäàþòüñÿ äî àäì³í³ñòðàòèâíîãî ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ ÷åðåç ñóä ïåðøî¿ ³íñòàíö³¿, ÿêèé óõâàëèâ îñêàðæóâàíå ñóäîâå ð³øåííÿ. Êîï³ÿ àïåëÿö³éíî¿ ñêàðãè îäíî÷àñíî íàäñèëàºòüñÿ îñîáîþ, ÿêà ¿¿ ïîäàº, äî ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿.</P>
<P class="ps3">Çàÿâà ïðî àïåëÿö³éíå îñêàðæåííÿ ïîñòàíîâè ñóäó ïåðøî¿ ³íñòàíö³¿ ïîäàºòüñÿ ïðîòÿãîì äåñÿòè äí³â ç äíÿ ¿¿ ïðîãîëîøåííÿ, à â ðàç³ ñêëàäåííÿ ïîñòàíîâè ó ïîâíîìó îáñÿç³ â³äïîâ³äíî äî ñòàòò³ 160 öüîãî Êîäåêñó - ç äíÿ ñêëàäåííÿ â ïîâíîìó îáñÿç³. Àïåëÿö³éíà ñêàðãà íà ïîñòàíîâó ñóäó ïåðøî¿ ³íñòàíö³¿ ïîäàºòüñÿ ïðîòÿãîì äâàäöÿòè äí³â ï³ñëÿ ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ.</P>
<P class="ps3">Çàÿâà ïðî àïåëÿö³éíå îñêàðæåííÿ óõâàëè ñóäó ïåðøî¿ ³íñòàíö³¿ ïîäàºòüñÿ ïðîòÿãîì ïÿòè äí³â ç äíÿ ïðîãîëîøåííÿ óõâàëè. ßêùî óõâàëó áóëî ïîñòàíîâëåíî áåç âèêëèêó îñîáè, ÿêà ¿¿ îñêàðæóº, òî ñòðîê ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ îá÷èñëþºòüñÿ ç äíÿ îòðèìàííÿ íåþ êîï³¿ óõâàëè. Àïåëÿö³éíà ñêàðãà íà óõâàëó ñóäó ïåðøî¿ ³íñòàíö³¿ ïîäàºòüñÿ ïðîòÿãîì äåñÿòè äí³â ï³ñëÿ ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ.</P>
<P class="ps3">Àïåëÿö³éíà ñêàðãà ìîæå áóòè ïîäàíà áåç ïîïåðåäíüîãî ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ, ÿêùî ñêàðãà ïîäàºòüñÿ ó ñòðîê, âñòàíîâëåíèé äëÿ ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ.</P>
<P class="ps8">Çàÿâà ïðî àïåëÿö³éíå îñêàðæåííÿ ÷è àïåëÿö³éíà ñêàðãà, ïîäàí³ ï³ñëÿ çàê³í÷åííÿ ñòðîê³â, âñòàíîâëåíèõ ö³ºþ ñòàòòåþ, çàëèøàþòüñÿ áåç ðîçãëÿäó, ÿêùî ñóä àïåëÿö³éíî¿ ³íñòàíö³¿ çà çàÿâîþ îñîáè, ÿêà ¿õ ïîäàëà, íå çíàéäå ï³äñòàâ äëÿ ïîíîâëåííÿ ñòðîêó, ïðî ùî ïîñòàíîâëÿºòüñÿ óõâàëà.</P>
<P class="ps4"><FONT class="fs128">Ïîñòàíîâà ï³äãîòîâëåíà ó ïîâíîìó îáñÿç³ ³ ï³äïèñàíà 12.02.2010ð.</FONT></P>
<P><FONT class="fs130">Ñóääÿ                                                                                Â.Ã. Ñåðê³ç </FONT></P>