<TITLE>24/342/07-ÀÏ</TITLE>
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<P class="ps10"><FONT class="fs52"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs100"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps7"><FONT class="fs69">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps7"><FONT class="fs68">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps7"><FONT class="fs67">ÓÕÂÀËÀ</FONT></P>
<P class="ps7"><FONT class="fs66">ïðî &nbsp;çàëèøåííÿ ïîçîâíî¿ çàÿâè áåç ðîçãëÿäó</FONT></P>
<P class="ps5"><FONT class="fs65"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.08.10 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;24/342/07-ÀÏ</P>
<P class="ps5">ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;Àç³çáåêÿí Ò.À.</P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs62">Ïðî &nbsp;</FONT><FONT class="fs71">&nbsp;âèçíàííÿ &nbsp;íåä³éñíèì ïîäàòêîâîãî ïîâ³äîìëåííÿ ð³øåííÿ &nbsp;.</FONT></P>
<P class="ps4"><FONT class="fs61"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Àç³çáåêÿí Ò.À.</FONT></P>
<P class="ps6">Ñïðàâà ¹ 24/342/07-ÀÏ &nbsp;ïðèçíà÷åíà äî ðîçãëÿäó íà 18.05.2007 ð. </P>
<P class="ps6">Óõâàëîþ â³ä 20.07.2007 ð. ïðîâàäæåííÿ ó ñïðàâ³ ¹ 24/342/07-ÀÏ &nbsp;áóëî çóïèíåíî &nbsp;íà ï³äñòàâ³ ï. 3 ñòàòò³ 156 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè &nbsp;, ó çâÿçêó ³ç ïðèçíà÷åííÿì ñóäîâî  åêîíîì³÷íî¿ &nbsp;åêñïåðòèçè.</P>
<P class="ps6">Íà âèð³øåííÿ åêñïåðòó áóëî ïîñòàâëåíî çàïèòàííÿ , ÷è ï³äòâåðäæóºòüñÿ äàíèìè ïåðâèííîãî áóõãàëòåðñüêîãî òà ïîäàòêîâîãî îáë³êó ÂÀÒ Ìåë³òîïîëüñüêèé ïèâîâàðíèé çàâîä , çàçíà÷åíå â ï. ï. 3.1.1 òà 3.1.4 àêòó ïåðåâ³ðêè ¹ 782/23/053794441 â³ä 19.10.2006 ð. çíèæåííÿ îáºêòó &nbsp;îïîäàòêóâàííÿ ïîäàòêîì íà ïðèáóòîê çà ïåð³îä &nbsp;ç 01.04.2005 ð. ïî 30.06.2006 ð. ó ðîçì³ð³ 915960 ãðí. 00 êîï. òà äîíàðàõóâàííÿ ïîäàòêó íà ïðèáóòîê ó ðîçì³ð³ 228990 ãðí. 00 êîï.</P>
<P class="ps6">Íà çàïèò ñóäó &nbsp;åêñïåðò ïîâ³äîìèëà , ùî &nbsp;åêñïåðòíå äîñë³äæåííÿ &nbsp;çàê³í÷åíî 10.11.2008 ð. òà &nbsp;âèñíîâîê ñóäîâî åêîíîì³÷íî¿ åêñïåðòèçè ï³äïèñàíèé , ïðîòå îïëàòà çà ïðîâåäåíó åêñïåðòèçó &nbsp;íå &nbsp;íàä³éøëà .</P>
<P class="ps6">Ïîñèëàþ÷èñü íà ïóíêò 2.1 &nbsp;²íñòðóêö³¿ &nbsp;ïðî îñîáëèâîñò³ çä³éñíåííÿ ñóäîâî åêñïåðòíî¿ ä³ÿëüíîñò³ &nbsp;àòåñòîâàíèìè &nbsp;ñóäîâèìè &nbsp;åêñïåðòàìè , ÿê³ íå ïðàöþþòü â äåðæàâíèõ ñïåö³àë³çîâàíèõ &nbsp;åêñïåðòíèõ óñòàíîâàõ , åêñïåðò ïîâ³äîìèëà , ùî &nbsp;âèñíîâîê ñóäîâî åêîíîì³÷íî¿ åêñïåðòèçè áóäå íàïðàâëåíèé äî ñóäó &nbsp;ï³ñëÿ îïëàòè ¿¿ âàðòîñò³ .</P>
<P class="ps6">Óõâàëîþ â³ä 11.05.2010 ð. &nbsp;ñóäîì ïîíîâëåíî ïðîâàäæåííÿ ïî ñïðàâ³ ¹ 24/342/07-ÀÏ &nbsp;, ó çâÿçêó ³ç çàê³í÷åííÿì ïðîâåäåííÿ ñóäîâî¿ åêîíîì³÷íî¿ &nbsp;åêñïåðòèçè &nbsp;, ðîçãëÿä ñïðàâè ïðèçíà÷åíèé íà &nbsp;15.07.2010 ð.</P>
<P class="ps6">Â ñóäîâå çàñ³äàííÿ &nbsp;15.07.2010 ð. ïðåäñòàâíèêè ñòîð³í íå ïðèáóëè . Óõâàëà , ÿêà íàïðàâëåíà íà àäðåñó ïîçèâà÷à ïîâåðíóëàñü ç â³äì³òêîþ ïîøòîâîãî â³ää³ëåííÿ &nbsp;, ùî çà âêàçàíîþ àäðåñîþ ï³äïðèºìñòâî íå çíàõîäèòüñÿ .</P>
<P class="ps6">Âðàõîâóþ÷è âèêëàäåí³ îáñòàâèíè , ñóäîì áóâ íàïðàâëåíèé çàïèò &nbsp;äî ªäèíîãî äåðæàâíîãî ðåºñòðó þðèäè÷íèõ îñ³á òà ô³çè÷íèõ îñ³á ï³äïðèºìö³â ùîäî çíàõîäæåííÿ â ªäèíîìó ðåºñòð³ &nbsp;ÂÀÒ Ìåë³òîïîëüñüêèé ïèâîâàðíèé çàâîä .</P>
<P class="ps6">Óõâàëîþ â³ä &nbsp;15.07.2010 ð. ðîçãëÿä ñïðàâè â³äêëàäåíèé &nbsp;íà 17.08.2010 ð. &nbsp;î 16-30 &nbsp;&nbsp;³ç &nbsp;îáîâÿçêîâèì çàáåçïå÷åííÿì &nbsp;óïîâíîâàæåíèõ ïðåäñòàâíèê³â ñòîð³í .</P>
<P class="ps6">Â ñóäîâå çàñ³äàííÿ 17.08.2010 ð. ïðåäñòàâíèê &nbsp;ïîçèâà÷à ïîâòîðíî íå ïðèáóâ , ïîçèâà÷ íå ïîâ³äîìèâ ïðî ïðè÷èíè íåÿâêè &nbsp;, ùî ôàêòè÷íî óíåìîæëèâëþº ðîçãëÿä ñïðàâè ïî ñóò³.</P>
<P class="ps6">Â³äïîâ³äíî äî ïðèïèñ³â ï. 4 ñòàòò³ 155 Êîäåêñó &nbsp;àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè , ÿêùî ïîçèâà÷ ïîâòîðíî íå ïðèáóâ ó ñóäîâå çàñ³äàííÿ áåç ïîâàæíèõ ïðè÷èí àáî áåç ïîâ³äîìëåííÿ íèì ïðî ïðè÷èíè íåïðèáóòòÿ , ÿêùî â³ä íüîãî íå íàä³éøëî çàÿâè ïðî ðîçãëÿä ñïðàâè çà éîãî â³äñóòí³ñòþ , ñóä ñâîºþ óõâàëîþ çàëèøàº ïîçîâíó çàÿâó áåç ðîçãëÿäó .</P>
<P class="ps6"><FONT class="fs59"> &nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps2"><FONT class="fs58">Êåðóþ÷èñü &nbsp;ï. 4 ñòàòò³ 155 , &nbsp;ñòàòò³ 165 &nbsp;&nbsp;Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè &nbsp;, ñóä - &nbsp;</FONT></P>
<P class="ps2"><FONT class="fs57"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ÓÕÂÀËÈÂ:</FONT></P>