<TITLE>18/35/07-ÀÏ-24/193/07-ÀÏ-13/48</TITLE>
<!-- BEGIN METADATA -->
<!-- Íàéìåíóâàííÿ ôàéëà ç ð³øåííÿì -->
<META NAME="FILENAME" CONTENT="5009_868149.html">
<!-- 1,2 ID ð³øåííÿ TAGNAME(DOCID, DOCORGID) - íóæíî äëÿ ïîëó÷åíèÿ ïîäòâåðæäåíèÿ ðååñòðàöèè -->
<META NAME="DOCID" CONTENT="868149">
<META NAME="DOCORGID" CONTENT="9">
<!-- [3] Íàéìåíóâàííÿ ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(COURTNAME) -->
<META NAME="COURTNAME" CONTENT="Ãîñïîäàðñüêèé ñóä Çàïîð³çüêî¿ îáëàñò³">
<!-- [4] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT) -->
<META NAME="CAUSECOURT" CONTENT="5009">
<!-- [4.1] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT2013) -->
<META NAME="CAUSECOURT2013" CONTENT="908">
<!-- [5] Ñïðàâà íîìåð TAGNAME(CAUSENUM) -->
<META NAME="CAUSENUM" CONTENT="18/35/07-ÀÏ-24/193/07-ÀÏ-13/48">
<!-- [6] Äàòà ñïðàâè TAGNAME(CAUSEDATE) -->
<META NAME="CAUSEDATE" CONTENT="05.12.2006">
<!-- [7] Äàòà óõâàëåííÿ ð³øåííÿ TAGNAME(DOCDATE) -->
<META NAME="DOCDATE" CONTENT="26.03.2010">
<!-- [9] Ôîðìà ð³øåííÿ (ID) TAGNAME(DOCTYPE) -->
<!-- ð³øåííÿ = 2 -->
<!-- ïîñòàíîâà = 3 -->
<!-- óõâàëà ñóäó = 4 -->
<!-- ñóäîâèé íàêàç = 5 -->
<!-- îêðåìà óõâàëà = 6 -->
<META NAME="DOCTYPE" CONTENT="3">
<!-- [10] Ôîðìà ñóäî÷èíñòâà (ID) TAGNAME(CAUSETYPE) -->
<!-- àäì³í³ñòðàòèâíà = 1 -->
<!-- êðèì³íàëüíà = 2 -->
<!-- ãîñïîäàðñüêà = 3 -->
<!-- öèâ³ëüíà = 4 -->
<!-- àäì³í³ñòðàòèâíå ïðàâîïîðóøåííÿ = 5 -->
<META NAME="CAUSETYPE" CONTENT="3">
<!-- [11] Êîä êàòåãîð³¿ ñïðàâè TAGNAME(CAUSECATEGORY) -->
<META NAME="CAUSECATEGORY" CONTENT="4037">
<!-- [12] Ñïðàâà ðîçãëÿäàºòüñÿ ïî ³íñòàíö³¿ (ID) TAGNAME(CAUSELOCATION) -->
<!-- àïåëÿö³éí³é = A -->
<!-- êàñàö³éí³é = C -->
<META NAME="CAUSELOCATION" CONTENT="P">
<!-- [13] Ïîïåðåäí³é íîìåð ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSENUM) -->
<!-- [14] Ïîïåðåäíÿ äàòà ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSEDATE) -->
<!-- [15] Íîìåð ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSENUM) -->
<!-- [16] Äàòà ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSEDATE) -->
<!-- [17] Äàòà óõâàëåííÿ (ïîñòàíîâëåííÿ) ñóäîâîãî ð³øåííÿ, ùî ïåðåãëÿäàºòüñÿ TAGNAME(PREVRESCAUSEDATE) -->
<!-- [18] Ñóä, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCOURTNAME) -->
<!-- [19] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT) -->
<!-- [19.1] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT2013) -->
<!-- [20] Êîä êàòåãîð³¿ ïîïåðåäíüî¿ ñïðàâè TAGNAME(PREVCAUSECATEGORY) -->
<!-- [21] Ñåêðåòàð ñóäîâîãî çàñ³äàííÿ TAGNAME(SECRETARY) -->
<!-- [22] Çàáîðîíà îïðèëþäíåííÿ TAGNAME(HEARINGCLOSED) -->
<!-- íå çàáîðîíåíî = V -->
<!-- çàáîðîíåíî = Z -->
<!-- çàáîðîíåíî òèì÷àñîâî = T -->
<META NAME="HEARINGCLOSED" CONTENT="V">
<!-- [23] Ê³ëüê-òü àðêóø³â äîêóìåíòà (ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß) -->
<!-- Ñóää³ â ð³øåíí³: -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION1" CONTENT="1">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME1" CONTENT="Ñåðê³ç Â.Ã.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- Ñòîðîíè ð³øåííÿ: -->
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION1" CONTENT="1">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE1" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE1" CONTENT="O">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE1" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE1" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME1" CONTENT="Òîêìàöüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ÃÓ Ì³íäîõîä³â ³ çáîð³â ó Çàïîð³çüê³é îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT1" CONTENT="Ïîçèâà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO1" CONTENT="38070451">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL1" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION2" CONTENT="2">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE2" CONTENT="V">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE2" CONTENT="">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE2" CONTENT="V">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE2" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME2" CONTENT="ÒÎÂ &quot;Òîêìàêòåïëîìåðåæà&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT2" CONTENT="Â³äïîâ³äà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO2" CONTENT="02139015">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL2" CONTENT="FALSE">
<!-- [38] Âåðñ³ÿ êë³ºíòà TAGNAME(APPVER) -->
<META NAME="APPVER" CONTENT="1.24.1.200">
<!-- [39] Êîä ïðîâàéäåðà ÅÖÏ TAGNAME(CRYPTPROVIDER) -->
<META NAME="CRYPTPROVIDER" CONTENT="DS13">
<!-- END METADATA -->
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=windows-1251">
<META NAME="Author" CONTENT="">
<META NAME="Description" CONTENT="Document">
<META NAME="Document-state" CONTENT="static">
<META NAME="Updated" CONTENT="10.09.2015 11:37:03">
<META NAME="Robots" CONTENT="All">
<META NAME="Keywords" CONTENT="">
<STYLE TYPE="text/css">
margin-right: 10 mm;
margin-bottom: 10 mm;
mso-paper-source: 0;
@charset "Windows-1251";
font-family: Times New Roman;
font-family: Facefont SSH;
font-family: Times New Roman;
margin-bottom: 0 mm;
white-space: normal;
word-spacing: normal;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
margin-right: -1 mm;
text-align: justify;
text-align: justify;
margin-right: -1 mm;
text-align: justify;
text-align: justify;
border-color: black;
margin-bottom: 0 px;
margin-right: 10 px;
background-color: white;
table-layout: fixed;
margin-bottom: 10 px;
border-color: black;
border-style: solid;
border-top-width: 1 px;
border-bottom-width: 1 px;
border-left-width: 1 px;
border-right-width: 1 px;
padding-bottom: 1 px;
padding-right: 5 px;);
border-left-width: 0 mm;
border-right-width: 0 mm;
border-top-width: 0 mm;
border-bottom-width: 0 mm;
border-left-style: none;
border-right-style: none;
border-top-style: none;
border-bottom-style: none;
border-left-width: 0 mm;
border-right-width: 0 mm;
border-top-width: 0 mm;
border-bottom-width: 0 mm;
border-left-style: none;
border-right-style: none;
border-top-style: none;
border-bottom-style: none;
border-left-width: 0 mm;
border-right-width: 0 mm;
border-top-width: 0 mm;
border-bottom-width: 0 mm;
border-left-style: none;
border-right-style: none;
border-top-style: none;
border-bottom-style: none;
border-left-width: 0 mm;
border-right-width: 0 mm;
border-top-width: 0 mm;
border-bottom-width: 0 mm;
border-left-style: none;
border-right-style: none;
border-top-style: none;
border-bottom-style: none;
<P class="ps18"><FONT class="fs142"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs227"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps10"><FONT class="fs205">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps10"><FONT class="fs204">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps10"><FONT class="fs203">ÏÎÑÒÀÍÎÂÀ</FONT></P>
<P class="ps10"><FONT class="fs202">²ìåíåì Óêðà¿íè</FONT></P>
<P class="ps13"><FONT class="fs201"> 26.03.10 &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;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>¹ &nbsp;&nbsp;18/35/07-ÀÏ-24/193/07-ÀÏ-13/489/09-ÀÏ</P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P> &nbsp;ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;Ñåðê³ç Â.Ã.</P>
<P class="ps0"><FONT class="fs159">Çà ïîçîâîì: &nbsp;</FONT><FONT class="fs196">Òîêìàöüêî¿ &nbsp;îáºäíàíî¿ &nbsp;ïîäàòêîâî¿ ³íñïåêö³¿ Çàïîð³çüêî¿ îáëàñò³, ì.Òîêìàê &nbsp;Çàïîð³çüêî¿ îáëàñò³ &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs158">äî: </FONT><FONT class="fs195">Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Òîêìàêòåïëîìåðåæà, ì.&nbsp;Òîêìàê &nbsp;Çàïîð³çüêî¿ îáëàñò³</FONT><FONT class="fs157"> &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs156">ïðî </FONT><FONT class="fs194">ñòÿãíåííÿ ïîäàòêîâî¿ çàáîðãîâàíîñò³ ó ðîçì³ð³ 1 208 201,03 ãðí. </FONT></P>
<P class="ps9"><FONT class="fs155">Ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;Â.Ã. Ñåðê³ç</FONT></P>
<P class="ps1"><FONT class="fs154">Ïðåäñòàâíèêè:</FONT></P>
<TABLE cellspacing=0 px class="tsfirst">
<TR><TD width="22 %" class="tds16"><P><FONT class="fs153">Â³ä ïîçèâà÷à: </FONT></P></TD><TD width="24 %" class="tds16"><P><FONT class="fs193">Âîëîøèíà Ò.².</FONT></P></TD><TD width="18 %" class="tds16"><P><FONT class="fs192">äîâ³ðåí³ñòü ¹</FONT></P></TD><TD width="18 %" class="tds16"><P><FONT class="fs191">3416/10/10-07</FONT></P></TD><TD width="4 %" class="tds16"><P><FONT class="fs190">â³ä</FONT></P></TD><TD width="16 %" class="tds16"><P><FONT class="fs189">05.11.09</FONT></P></TD></TR>
<TABLE cellspacing=0 px>
<TR><TD width="22 %" class="tds17"><BR>
</TD><TD width="24 %" class="tds17"><P><FONT class="fs188">Êîíîâàëüñüêà Â.².</FONT></P></TD><TD width="18 %" class="tds17"><P><FONT class="fs187">äîâ³ðåí³ñòü ¹</FONT></P></TD><TD width="18 %" class="tds17"><P><FONT class="fs186">854/10/10-07</FONT></P></TD><TD width="4 %" class="tds17"><P><FONT class="fs185">â³ä</FONT></P></TD><TD width="16 %" class="tds17"><P><FONT class="fs184">25.03.10</FONT></P></TD></TR>
<TABLE cellspacing=0 px>
<TR><TD width="22 %" class="tds18"><P><FONT class="fs152">Â³ä â³äïîâ³äà÷à: </FONT></P></TD><TD width="24 %" class="tds18"><P><FONT class="fs183">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="16 %" class="tds18"><BR>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="22 %" class="tds19"><P><FONT class="fs151">Ïðîêóðîð:</FONT></P></TD><TD width="24 %" class="tds19"><P><FONT class="fs182">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="16 %" class="tds19"><BR>
<P class="ps2"><FONT class="fs181">Ðîçãëÿäàºòüñÿ ïîçîâíà çàÿâà Òîêìàöüêî¿ &nbsp;îáºäíàíî¿ &nbsp;ïîäàòêîâî¿ ³íñïåêö³¿ Çàïîð³çüêî¿ îáëàñò³ äî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Òîêìàêòåïëîìåðåæà ïðî</FONT> <FONT class="fs180">ñòÿãíåííÿ ïîäàòêîâî¿ çàáîðãîâàíîñò³ ó ðîçì³ð³ 1&nbsp;208&nbsp;201,03 ãðí. </FONT></P>
<P class="ps6">Â³äïîâ³äíî äî ñò. 51 ÊÀÑ Óêðà¿íè, ïîçèâà÷ ìàº ïðàâî çì³íèòè ï³äñòàâó àáî ïðåäìåò àäì³í³ñòðàòèâíîãî ïîçîâó, çá³ëüøèòè àáî çìåíøèòè ðîçì³ð ïîçîâíèõ âèìîã àáî â³äìîâèòèñÿ â³ä àäì³í³ñòðàòèâíîãî ïîçîâó â áóäü-ÿêèé ÷àñ äî çàê³í÷åííÿ ñóäîâîãî ðîçãëÿäó.</P>
<P class="ps2"><FONT class="fs178">Çàÿâà â³äïîâ³äàº âèìîãàì çàêîíó òà ïðèéíÿòà ñóäîì. Ñï³ð ðîçãëÿäàºòüñÿ çà óòî÷íåíèìè ïîçîâíèìè âèìîãàìè.</FONT></P>
<P class="ps6">Ïðåäñòàâíèê â³äïîâ³äà÷à ó ñóäîâå çàñ³äàííÿ íå çÿâèâñÿ. Ïðî ÷àñ òà ì³ñöå ñóäîâîãî çàñ³äàííÿ áóâ ïîïåðåäæåíèé íàëåæíèì ÷èíîì. Ï³äñòàâè íåÿâêè ñóäó íå â³äîì³. Êëîïîòàííÿ ïðî ðîçãëÿä ñïðàâè áåç éîãî ó÷àñò³ íå íàäõîäèëî.</P>
<P class="ps2">Âèçíàâøè, ùî ñïðàâà ìîæå áóòè ðîçãëÿíóòà çà íàÿâíèìè ó ñïðàâ³ ìàòåð³àëàìè, áåç ó÷àñò³ ïðåäñòàâíèêà â³äïîâ³äà÷à, ñóä, ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè &nbsp;òà çàñëóõàâøè ïðåäñòàâíèêà ïîçèâà÷à,</P>
<P class="ps11"><FONT class="fs150">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs177">Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Òîêìàêòåïëîìåðåæà çä³éñíþº ï³äïðèºìíèöüêó ä³ÿëüí³ñòü â³äïîâ³äíî äî ñâ³äîöòâà Òîêìàöüêîãî ì³ñüêâèêîíêîìó ïðî äåðæàâíó ðåºñòðàö³þ ÑÏÄ þðèäè÷íî¿ îñîáè â³ä 28.10.1999 ðîêó òà º ïëàòíèêîì ïîäàòê³â.</FONT></P>
<P class="ps5"><FONT class="fs175">Çã³äíî ç ï.5.1 ñò.5 Çàêîíó ïîäàòêîâå çîáîâÿçàííÿ, ñàìîñò³éíî âèçíà÷åíå ïëàòíèêîì ïîäàòê³â ó ïîäàòêîâ³é äåêëàðàö³¿, ââàæàºòüñÿ óçãîäæåíèì ç äíÿ ïîäàííÿ òàêî¿ ïîäàòêîâî¿ äåêëàðàö³¿.</FONT></P>
<P class="ps5"><FONT class="fs174">Çã³äíî ç³ ñò.1 Çàêîíó ïîäàòêîâèé áîðã (íåäî¿ìêà) ïîäàòêîâå çîáîâÿçàííÿ (ç óðàõóâàííÿì øòðàôíèõ ñàíêö³é çà ¿õ íàÿâíîñò³), ñàìîñò³éíî óçãîäæåíå ïëàòíèêîì ïîäàòê³â àáî óçãîäæåíå â àäì³í³ñòðàòèâíîìó àáî ñóäîâîìó ïîðÿäêó, àëå íå ñïëà÷åíå ó âñòàíîâëåíèé ñòðîê, à òàêîæ ïåíÿ, íàðàõîâàíà íà ñóìó òàêîãî ïîäàòêîâîãî çîáîâÿçàííÿ.</FONT></P>
<P class="ps5"><FONT class="fs173">Ó çâÿçêó ç íåïëàòîñïðîìîæí³ñòþ ï³äïðèºìñòâà âñå ðóõîìå ìàéíî òà ìàéíîâ³ ïðàâà áîðæíèêà çíàõîäÿòüñÿ â ïîäàòêîâ³é çàñòàâ³, ùî ï³äòâåðäæóºòüñÿ &nbsp;âèòÿãîì ³ç äåðæðåºñòðó çàñòàâ ðóõîìîãî ìàéíà â³ä 28.02.1999 ðîêó, ç âíåñåííÿì çì³í â³ä 27.04.2004 ðîêó ¹ 135-0.</FONT></P>
<P class="ps5"><FONT class="fs172">Ï³äïðèºìñòâî ìàº ìàéíî: àâòîòðàíñïîðò ó ê³ëüêîñò³ 7 îäèíèöü, ùî ï³äòâåðäæóºòüñÿ äîâ³äêîþ Òîêìàöüêîãî ÌÐÅÂ ÄÀ² òà çåìåëüí³ ä³ëÿíêè, ùî ï³äòâåðäæóºòüñÿ âèòÿãàìè ç òåõí³÷íî¿ äîêóìåíòàö³¿ ïðî íîðìàòèâíó ãðîøîâó îö³íêó çåìåëüíî¿ ä³ëÿíêè â³ä 18.09.2006 ðîêó ¹¹ 2044, 2045, 2046, 2047, 2048, 2049, 2050, 2051 Òîêìàöüêîãî ì³ñüêîãî â³ää³ëó çåìåëüíèõ ðåñóðñ³â.</FONT></P>
<P class="ps5"><FONT class="fs171">Çã³äíî ç ï.ï. 3.1.1 ï.3.1. ñò.3 Çàêîíó àêòèâè ïëàòíèêà ïîäàòê³â ìîæóòü áóòè ïðèìóñîâî ñòÿãíåí³ â ðàõóíîê ïîãàøåííÿ éîãî ïîäàòêîâèõ áîðãó âèêëþ÷íî çà ð³øåííÿì ñóäó.</FONT></P>
<P class="ps5"><FONT class="fs170">Â³äïîâ³äíî äî ï.ï. 2.3.1 ï. 2.1 ñò. 2 Çàêîíó ¹ 2181 îðãàíàìè, óïîâíîâàæåíèìè çä³éñíþâàòè çàõîäè ç ïîãàøåííÿ ïîäàòêîâîãî áîðãó, º âèêëþ÷íî ïîäàòêîâ³ îðãàíè, à òàêîæ äåðæàâí³ âèêîíàâö³ ó ìåæàõ ¿õ êîìïåòåíö³¿. &nbsp;&nbsp;</FONT></P>
<P class="ps5"><FONT class="fs169">Îêð³ì òîãî, çã³äíî ç ï.8.1 ñò.8 Çàêîíó ¹ 2181 ç ìåòîþ çàõèñòó ³íòåðåñ³â áþäæåòíèõ ñïîæèâà÷³â àêòèâè ïëàòíèêà ïîäàòê³â, ùî ìàº ïîäàòêîâèé áîðã, ïåðåäàþòüñÿ ó ïîäàòêîâó çàñòàâó.</FONT></P>
<P class="ps5"><FONT class="fs168">Ïðàâî ïîäàòêîâî¿ çàñòàâè âèíèêàº çã³äíî ³ç çàêîíîì òà íå ïîòðåáóº ïèñüìîâîãî îôîðìëåííÿ.</FONT></P>
<P class="ps5"><FONT class="fs167"> Ó çâÿçêó ç íåñïëàòîþ ïëàòíèêîì ïîäàòê³â óçãîäæåíî¿ ñóìè ïîäàòêîâèõ çîáîâÿçàíü çã³äíî ³ç ñò. 6 Çàêîíó ïëàòíèêó ïîäàòê³â áóëè íàïðàâëåí³ ïîäàòêîâ³ âèìîãè ¹ 1/18 â³ä 04.10.2001 ðîêó òà ¹ 2/130 â³ä 05.11.2001 ðîêó.</FONT></P>
<P class="ps5"><FONT class="fs166"> Òàêîæ ó çâÿçêó ³ç íåñïëàòîþ áîðæíèêîì ïîäàòêîâèõ çîáîâÿçàíü 03.01.2002 ðîêó íà÷àëüíèêîì Òîêìàöüêî¿ ÎÄÏ² áóëî ïðèéíÿòî ð³øåííÿ ¹ 4 ïðî çàñòîñóâàííÿ çàõîä³â ïîãàøåííÿ ïîäàòêîâîãî áîðãó ïëàòíèêà ïîäàòê³â çà ðàõóíîê ñòÿãíåííÿ éîãî àêòèâ³â.</FONT></P>
<P class="ps5"><FONT class="fs165"> Êð³ì òîãî, ëèñòîì â³ä 06.02.2006 ðîêó ¹ 1216/24 Òîêìàöüêà ÎÄÏ² çâåðòàëàñÿ äî ì³ñüêîãî ãîëîâè ç ïðîõàííÿì âèð³øèòè ïèòàííÿ ùîäî ïîãàøåííÿ ï³äïðèºìñòâîì çàáîðãîâàíîñò³ äî ì³ñöåâîãî áþäæåòó. </FONT></P>
<P class="ps5"><FONT class="fs164">Íà ÷àñ ðîçãëÿäó ñïðàâè ïîäàòêîâèé áîðã â³äïîâ³äà÷åì íå ñïëà÷åíî òà â³í ñòàíîâèòü 1&nbsp;906&nbsp;466,38 ãðí.</FONT></P>
<P class="ps4"><FONT class="fs163">Â³äïîâ³äíî äî ïóíêòó 11 ñòàòò³ 11 Çàêîíó Óêðà¿íè Ïðî äåðæàâíó ïîäàòêîâó ñëóæáó â Óêðà¿í³ îðãàíè äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ó âèïàäêàõ, â ìåæàõ êîìïåòåíö³¿ òà ó ïîðÿäêó, âñòàíîâëåíèõ çàêîíàìè Óêðà¿íè, ìàþòü ïðàâî &nbsp;ñòÿãóâàòè äî áþäæåò³â òà äåðæàâíèõ ö³ëüîâèõ ôîíä³â ñóìè íåäî¿ìêè, ïåí³ ó âèïàäêàõ, ïîðÿäêó òà ðîçì³ðàõ, âñòàíîâëåíèõ çàêîíàìè Óêðà¿íè.</FONT></P>
<P class="ps2"><FONT class="fs162">Â³äïîâ³äíî äî ïîëîæåíü ï. 3.1.1. ñò. Ç Çàêîíó Óêðà¿íè "Ïðî ïîãàøåííÿ çîáîâ'ÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòàìè òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè" àêòèâè ïëàòíèê³â ïîäàòê³â ìîæóòü áóòè ïðèìóñîâî ñòÿãíåí³ â ðàõóíîê ïîãàøåííÿ éîãî ïîäàòêîâîãî áîðãó âèêëþ÷íî çà ð³øåííÿì ñóäó.</FONT></P>
<P class="ps2"><FONT class="fs161">Òàêèì ÷èíîì, âèìîãè ïîçèâà÷à ´ðóíòóþòüñÿ íà çàêîí³, ï³äòâåðäæåíí³ íàäàíèìè äîêàçàìè ³ ï³äëÿãàþòü çàäîâîëåííþ ó ïîâíîìó îáñÿç³.</FONT></P>
<P class="ps15"><FONT class="fs149">Êåðóþ÷èñü ñò. ñò. 94, 158-163 ÊÀÑ &nbsp;Óêðà¿íè, ñóä, </FONT></P>
<P class="ps12"><FONT class="fs148">ÏÎÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps6"><FONT class="fs147">Ïîçîâ çàäîâîëüíèòè.</FONT></P>
<P class="ps6">Ïîñòàíîâà &nbsp;àáî óõâàëà ñóäó ïåðøî¿ ³íñòàíö³¿, &nbsp;ÿêùî ³íøå íå âñòàíîâëåíî öèì Êîäåêñîì, &nbsp;íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ &nbsp;çàê³í÷åííÿ ñòðîêó ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ, &nbsp;âñòàíîâëåíîãî öèì Êîäåêñîì, ÿêùî òàêó çàÿâó íå áóëî ïîäàíî.</P>
<P class="ps2">ßêùî áóëî ïîäàíî çàÿâó ïðî &nbsp;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="ps2">Ó ðàç³ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè ñóäîâå ð³øåííÿ, ÿêùî éîãî íå ñêàñîâàíî, íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ çàê³í÷åííÿ àïåëÿö³éíîãî ðîçãëÿäó ñïðàâè.</P>
<P class="ps2">ßêùî ñòðîê àïåëÿö³éíîãî îñêàðæåííÿ áóäå ïîíîâëåíî, òî ââàæàºòüñÿ, ùî ïîñòàíîâà ÷è óõâàëà ñóäó íå íàáðàëà çàêîííî¿ ñèëè. </P>
<P class="ps2">Ïðî àïåëÿö³éíå îñêàðæåííÿ ð³øåííÿ ñóäó ïåðøî¿ ³íñòàíö³¿ ñïî÷àòêó ïîäàºòüñÿ çàÿâà. Îá´ðóíòóâàííÿ ìîòèâ³â îñêàðæåííÿ ³ âèìîãè äî ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ &nbsp;âèêëàäàþòüñÿ &nbsp;â àïåëÿö³éí³é ñêàðç³.</P>
<P class="ps2">Çàÿâà ïðî àïåëÿö³éíå îñêàðæåííÿ òà &nbsp;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="ps2">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="ps2">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 &nbsp;îñêàðæåííÿ &nbsp;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="ps2">Àïåëÿö³éíà ñêàðãà ìîæå áóòè &nbsp;ïîäàíà áåç ïîïåðåäíüîãî ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ, ÿêùî ñêàðãà ïîäàºòüñÿ ó ñòðîê, âñòàíîâëåíèé äëÿ ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ.</P>
<P class="ps7">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="ps3"><FONT class="fs144">Ïîñòàíîâà ï³äãîòîâëåíà ó ïîâíîìó îáñÿç³ ³ ï³äïèñàíà &nbsp;26.03.2010ð.</FONT></P>
<P class="ps16"><FONT class="fs146">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;Â.Ã. Ñåðê³ç</FONT></P>