<TITLE>3/734/08-ÀÏ-13/3/10-ÀÏ</TITLE>
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<P class="ps18"><FONT class="fs125"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs210"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps12"><FONT class="fs193">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps12"><FONT class="fs192">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps12"><FONT class="fs191">ÏÎÑÒÀÍÎÂÀ</FONT></P>
<P class="ps12"><FONT class="fs190">²ìåíåì Óêðà¿íè</FONT></P>
<P class="ps10">12.01.10<FONT class="fs189"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;3/734/08-ÀÏ-13/3/10-ÀÏ</P>
<P>ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;Ñåðê³ç Â.Ã.</P>
<P class="ps1"><FONT class="fs139">Çà ïîçîâîì: </FONT><FONT class="fs187">Â³äêðèòîãî àêö³îíåðíîãî òîâàðèñòâà Ãàììà, ì.&nbsp;Çàïîð³ææÿ</FONT></P>
<P class="ps1"><FONT class="fs138">äî: </FONT><FONT class="fs186">Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ëåí³íñüêîìó ðàéîí³ ì.&nbsp;Çàïîð³ææÿ</FONT></P>
<P class="ps1"><FONT class="fs137">ïðî </FONT><FONT class="fs185">çîáîâÿçàííÿ â÷èíèòè ïåâí³ ä³¿</FONT></P>
<P class="ps11"><FONT class="fs136">Ñóääÿ Â.Ã. Ñåðê³ç</FONT></P>
<P class="ps3"><FONT class="fs135">Ïðåäñòàâíèêè:</FONT></P>
<TABLE cellspacing=0 px class="tsfirst">
<TR><TD width="22 %" class="tds17"><P><FONT class="fs134">Â³ä ïîçèâà÷à: </FONT></P></TD><TD width="22 %" class="tds17"><P><FONT class="fs184">×åðíÿâñüêà Í.À.</FONT></P></TD><TD width="18 %" class="tds17"><P><FONT class="fs183">äîâ³ðåí³ñòü ¹</FONT></P></TD><TD width="16 %" class="tds17"><P><FONT class="fs182">07/464</FONT></P></TD><TD width="4 %" class="tds17"><P><FONT class="fs181">â³ä</FONT></P></TD><TD width="20 %" class="tds17"><P><FONT class="fs180">30.06.09</FONT></P></TD></TR>
<TABLE cellspacing=0 px class="tslast">
<P class="ps4"><FONT class="fs174">Ðîçãëÿäàºòüñÿ ïîçîâíà çàÿâà Â³äêðèòîãî àêö³îíåðíîãî òîâàðèñòâà Ãàììà äî Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ëåí³íñüêîìó ðàéîí³ ì.&nbsp;Çàïîð³ææÿ ïðî âèçíàííÿ ä³é Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ëåí³íñüêîìó ðàéîí³ ì.&nbsp;Çàïîð³ææÿ ùîäî ðåºñòðàö³¿ ïîäàòêîâî¿ çàñòàâè àêòèâ³â ÂÀÒ Ãàììà 26.05.2008 ðîêó çà ¹18763949 ïðîòèïðàâíèìè òà çîáîâÿçàííÿ Äåðæàâíó ïîäàòêîâó ³íñïåêö³þ ó Ëåí³íñüêîìó ðàéîí³ ì.&nbsp;Çàïîð³ææÿ çâ³ëüíèòè àêòèâè ÂÀÒ Ãàììà ç ïîäàòêîâî¿ çàñòàâè, à ñàìå ïðîâåñòè ä³¿ ùîäî â³äì³íè ðåºñòðàö³¿ ïîäàòêîâî¿ çàñòàâè àêòèâ³â ÂÀÒ Ãàììà ç ðåºñòðó îáòÿæåíü ðóõîìîãî ìàéíà.</FONT></P>
<P class="ps8"><FONT class="fs173">Ïðåäñòàâíèê ïîçèâà÷à ó ñóäîâîìó çàñ³äàíí³ ï³äòðèìàâ âèìîãè âèêëàäåí³ ó ïîçîâ³. Ïðîñèâ çàäîâîëüíèòè ïîçîâ ó ïîâíîìó îáñÿç³.</FONT></P>
<P class="ps8"><FONT class="fs172">Ïðåäñòàâíèê â³äïîâ³äà÷ ïðîòè ïîçîâó çàïåðå÷èâ òà ïîÿñíèâ, ùî ñòàíîì íà 12.01.2010ð. àêòèâè ÂÀÒ «Ãàììà»ïîâí³ñòþ çâ³ëüíåí³ ç ïîäàòêîâî¿ çàñòàâè òà ï³äñòàâè äëÿ çàäîâîëåííÿ ïîçîâó â³äñóòí³. Ïðîñèâ ó çàäîâîëåíí³ ïîçîâó â³äìîâèòè.</FONT></P>
<P class="ps8"><FONT class="fs171">Ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè òà äîêóìåíòè, íàäàí³ ñòîðîíàìè äîäàòêîâî, çàñëóõàâøè ïðåäñòàâíèê³â ñòîð³í, ñóä ââàæàº, ùî ó çàäîâîëåíí³ ïîçîâó ñë³ä â³äìîâèòè ç íàñòóïíèõ ï³äñòàâ:</FONT></P>
<P class="ps8"><FONT class="fs170">Ïîðÿäîê ðåºñòðàö³¿ ïîäàòêîâî¿ çàñòàâè íà àêòèâè ïëàòíèê³â ïîäàòê³â ðåãëàìåíòóºòüñÿ ñò.8 Çàêîíó Óêðà¿íè Ïðî ïîðÿäîê ïîãàøåííÿ çîáîâÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòîì òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè â³ä 21.12.2000 ¹ 2181 (äàë³ Çàêîí ¹ 2181), òàê ÿê ïîäàòêîâà çàñòàâà º âèíÿòêîâèì îêðåìèì ïîíÿòòÿì. </FONT></P>
<P class="ps1"><FONT class="fs169">          Ïóíêòîì 8.1. Çàêîíó ¹ 2181 âñòàíîâëåíî, ùî ç ìåòîþ çàõèñòó ³íòåðåñ³â áþäæåòíèõ ñïîæèâà÷³â àêòèâè ïëàòíèêà ïîäàòê³â, ùî ìàº ïîäàòêîâèé áîðã, ïåðåäàþòüñÿ ó ïîäàòêîâó çàñòàâó. </FONT></P>
<P class="ps9"><FONT class="fs168">Ïðàâî ïîäàòêîâî¿ çàñòàâè âèíèêàº çã³äíî ³ç çàêîíîì òà íå ïîòðåáóº ïèñüìîâîãî îôîðìëåííÿ.</FONT></P>
<P class="ps9"><FONT class="fs167">Çã³äíî ç ï.ï. 8.2.1. ñò.8 âêàçàíîãî Çàêîíó ïðàâî ïîäàòêîâî¿ çàñòàâè âèíèêàº ó ðàç³:</FONT></P>
<P class="ps4"><FONT class="fs166">íåñïëàòè ó ñòðîêè, âñòàíîâëåí³ öèì Çàêîíîì, ñóìè ïîäàòêîâîãî çîáîâ'ÿçàííÿ, ñàìîñò³éíî âèçíà÷åíî¿ ïëàòíèêîì ïîäàòê³â ó ïîäàòêîâ³é äåêëàðàö³¿, - ç äíÿ, íàñòóïíîãî çà îñòàíí³ì äíåì çàçíà÷åíîãî ñòðîêó; </FONT></P>
<P class="ps4"><FONT class="fs165">íåñïëàòè ó ñòðîêè, âñòàíîâëåí³ öèì Çàêîíîì, ñóìè ïîäàòêîâîãî çîáîâ'ÿçàííÿ, âèçíà÷åíî¿ êîíòðîëþþ÷èì îðãàíîì, - ç äíÿ, íàñòóïíîãî çà îñòàíí³ì äíåì ãðàíè÷íîãî ñòðîêó òàêîãî ïîãàøåííÿ, âèçíà÷åíîãî ó ïîäàòêîâîìó ïîâ³äîìëåíí³. </FONT></P>
<P class="ps8"><FONT class="fs164">Â³äïîâ³äíî äî ïîëîæåíü ñò. 8 Çàêîíó ïîäàòêîâèé îðãàí çîáîâ'ÿçàíèé áåçîïëàòíî çàðåºñòðóâàòè ïîäàòêîâó çàñòàâó ó â³äïîâ³äíîìó äåðæàâíîìó ðåºñòð³ çàñòàâ çà óìîâè ñòðîêó ä³¿ òàêî¿ ïîäàòêîâî¿ çàñòàâè á³ëüø ÿê äåñÿòü êàëåíäàðíèõ äí³â. Ãðàíè÷íîãî òåðì³íó, ïðîäîâæ ÿêîãî ìîæå áóòè çàðåºñòðîâàíà ïîäàòêîâà çàñòàâà, Çàêîíîì íå âèçíà÷åíî.</FONT></P>
<P class="ps9"><FONT class="fs163">Ñòàíîì íà 24.12.2008ð. ïî îñîáîâîìó ðàõóíêó ïî ïîäàòêó íà çåìëþ ÂÀÒ Ãàììà ³ñíóâàâ ïîäàòêîâèé áîðã ó ðîçì³ð³ 8603,17 ãðí., ó ò.÷. ïåíÿ 5,52 ãðí., ÿêèé âèíèê 06.08.2007ð. â ðåçóëüòàò³ äîíàðàõîâàíèõ øòðàôíèõ ñàíêö³¿ çà íåñâîº÷àñíó ñïëàòó óçãîäæåíî¿ ñóìè ïîäàòêîâîãî çîáîâÿçàííÿ âèçíà÷åíîãî êîíòðîëþþ÷èì îðãàíîì ïî:</FONT></P>
<P class="ps2"><FONT class="fs159">          Ïðî íàÿâí³ñòü ïîäàòêîâîãî áîðãó òà âèíèêíåííÿ ïðàâà ïîäàòêîâî¿ çàñòàâè, çîáîâÿçàííÿ ñïëàòèòè ñóìó ïîäàòêîâîãî áîðãó òà ìîæëèâ³ íàñë³äêè éîãî íåïîãàøåííÿ ï³äïðèºìñòâî áóëî ïîâ³äîìëåíî ïîäàòêîâèìè âèìîãàìè 1/1111 â³ä 09.08.2007ð. òà 2/1280 â³ä 07.09.2007ð.</FONT></P>
<P class="ps9"><FONT class="fs158">Ïîçîâíà çàÿâà ïðî ñêàñóâàííÿ âèùåçàçíà÷åíèõ ïîäàòêîâèõ ïîâ³äîìëåíü-ð³øåíü ÂÀÒ «Ãàììà»áóëà ïîäàíà äî ñóäó ò³ëüêè 04.10.2007ð., òîáòî âæå ï³ñëÿ óçãîäæåííÿ, â³äïîâ³äíî äî Çàêîíó ¹ 2181, ñóì ïîäàòêîâèõ çîáîâÿçàíü òà âèíåñåííÿ ïîäàòêîâèõ âèìîã. </FONT></P>
<P class="ps9"><FONT class="fs157">Çã³äíî ç ï.ï. 8.7.1. ñò. 8 Çàêîíó Óêðà¿íè ¹ 2181 àêòèâè ïëàòíèêà ïîäàòê³â çâ³ëüíÿþòüñÿ ç ïîäàòêîâî¿ çàñòàâè ç äíÿ: </FONT></P>
<P class="ps9"><FONT class="fs156">à) îòðèìàííÿ ïîäàòêîâèì îðãàíîì êîï³¿ ïëàò³æíîãî äîêóìåíòà, çàâ³ðåíîãî îáñëóãîâóþ÷èì áàíêîì, ùî çàñâ³ä÷óº ôàêò ïåðåðàõóâàííÿ äî áþäæåòó ïîâíî¿ ñóìè ïîäàòêîâîãî çîáîâ'ÿçàííÿ, à ó ðàç³ âèíèêíåííÿ ïðàâà ïîäàòêîâî¿ çàñòàâè ó çâ'ÿçêó ³ç íåïîäàííÿì àáî íåñâîº÷àñíèì ïîäàííÿì ïîäàòêîâî¿ äåêëàðàö³¿ - ç äíÿ îòðèìàííÿ òàêî¿ ïîäàòêîâî¿ äåêëàðàö³¿ êîíòðîëþþ÷èì îðãàíîì (çà óìîâè â³äñóòíîñò³ ïîðóøåíü ïëàòíèêîì ïîäàòê³â âèìîã, âèçíà÷åíèõ àáçàöîì äðóãèì ï³äïóíêòó 8.2.1 ïóíêòó 8.2 ö³º¿ ñòàòò³); </FONT></P>
<P class="ps1"><FONT class="fs155">          á) âèçíàííÿ ïîäàòêîâîãî áîðãó áåçíàä³éíèì, ó òîìó ÷èñë³ âíàñë³äîê ë³êâ³äàö³¿ ïëàòíèêà ïîäàòê³â ÿê þðèäè÷íî¿ îñîáè àáî çíÿòòÿ ô³çè÷íî¿ îñîáè ç ðåºñòðàö³¿ ÿê ñóá'ºêòà ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³ ÷è ó çâ'ÿçêó ç íåäîñòàòí³ñòþ ìàéíà îñîáè, îãîëîøåíî¿ áàíêðóòîì; </FONT></P>
<P class="ps9"><FONT class="fs154">â) îòðèìàííÿ ïîäàòêîâèì îðãàíîì äîâ³äêè ïðî ñìåðòü ô³çè÷íî¿ îñîáè - ïëàòíèêà ïîäàòê³â àáî ïðî âèçíàííÿ ¿¿ ïîìåðëîþ ÷è áåçâ³ñíî â³äñóòíüîþ çã³äíî ³ç çàêîíîäàâñòâîì, çà âèíÿòêîì âèïàäê³â, êîëè àêòèâè òàêî¿ ô³çè÷íî¿ îñîáè ïåðåõîäÿòü çà ïðàâîì ñïàäùèíè ó âëàñí³ñòü ³íøèõ îñ³á; </FONT></P>
<P class="ps9"><FONT class="fs153">ã) çàê³í÷åííÿ ñòðîê³â ïîçîâíî¿ äàâíîñò³ ùîäî òàêîãî ïîäàòêîâîãî áîðãó; </FONT></P>
<P class="ps9"><FONT class="fs152">ä) îòðèìàííÿ ïîäàòêîâèì îðãàíîì äîãîâîðó ïîðóêè íà ïîâíó ñóìó ïîäàòêîâîãî áîðãó ïëàòíèêà ïîäàòê³â àáî ³íøèõ âèä³â éîãî çàáåçïå÷åííÿ, ïåðåäáà÷åíèõ ïîäàòêîâèì çàêîíîäàâñòâîì; </FONT></P>
<P class="ps9"><FONT class="fs151">å) ïðèéíÿòòÿ ð³øåííÿ ïðî àðåøò àêòèâ³â ïëàòíèêà ïîäàòê³â - íà ñòðîê ä³¿ òàêîãî àðåøòó; </FONT></P>
<P class="ps9"><FONT class="fs150">º) îòðèìàííÿ ïëàòíèêîì ïîäàòê³â ð³øåííÿ â³äïîâ³äíîãî îðãàíó ïðî ñêàñóâàííÿ ðàí³øå ïðèéíÿòèõ ð³øåíü ùîäî íàðàõóâàííÿ ñóìè ïîäàòêîâîãî çîáîâ'ÿçàííÿ àáî éîãî ÷àñòèíè (ïåí³ òà øòðàôíèõ ñàíêö³é) âíàñë³äîê ïðîâåäåííÿ ïðîöåäóðè àäì³í³ñòðàòèâíîãî àáî ñóäîâîãî îñêàðæåííÿ; </FONT></P>
<P class="ps9"><FONT class="fs149">æ) ïðèéíÿòòÿ ïîäàòêîâèì îðãàíîì ð³øåííÿ ïðî ðîçñòðî÷åííÿ, â³äñòðî÷åííÿ ñóìè ïîäàòêîâèõ çîáîâ'ÿçàíü (êð³ì ïîäàòêîâîãî áîðãó) àáî äîñÿãíåííÿ ïîäàòêîâîãî êîìïðîì³ñó ó ðàç³ êîëè óìîâè, âèçíà÷åí³ â ð³øåíí³ ïðî ðîçñòðî÷åííÿ, â³äñòðî÷åííÿ àáî ïîäàòêîâèé êîìïðîì³ñ, ïåðåäáà÷àþòü çóïèíåííÿ ïðàâà ïîäàòêîâî¿ çàñòàâè; </FONT></P>
<P class="ps1"><FONT class="fs148">          ç) ïðèéíÿòòÿ îêðåìîãî ð³øåííÿ ñóäîì ó ìåæàõ ïðîöåäóð, âèçíà÷åíèõ çàêîíîäàâñòâîì ç ïèòàíü áàíêðóòñòâà. </FONT></P>
<P class="ps8"><FONT class="fs147">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 08.01.2009ð. áóëî çóïèíåíî ïðîâàäæåííÿ ó ñïðàâ³ ¹ 3/734/08-ÀÏ äî íàáðàííÿ çàêîííî¿ ñèëè ñóäîâèì ð³øåííÿì ïî àäì³í³ñòðàòèâí³é ñïðàâ³ ¹ 3/552/08-ÀÏ-13/602/07-ÀÏ.</FONT></P>
<P class="ps6"><FONT class="fs146">Â³äïîâ³äíî äî ñò. 254 ÊÀÑ Óêðà¿íè ïîñòàíîâà ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ íàáèðàº çàêîííî¿ ñèëè ç ìîìåíòó ïðîãîëîøåííÿ.</FONT></P>
<P class="ps9"><FONT class="fs145">21.01.2009ð. Äí³ïðîïåòðîâñüêèé àïåëÿö³éíèé àäì³í³ñòðàòèâíèé ñóä âèí³ñ óõâàëó ïî ñïðàâ³ ¹ 3/552/08-ÀÏ-13/602/07-ÀÏ, ÿêîþ çàëèøèâ áåç çì³í ïîñòàíîâó ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 24.01.2008ð. ïðî çàäîâîëåííÿ ïîçîâó ÂÀÒ «Ãàììà»òà ñêàñóâàííÿ îñêàðæóâàíèõ ïîäàòêîâèõ ïîâ³äîìëåíü-ð³øåíü.</FONT></P>
<P class="ps9"><FONT class="fs144">Âêàçàíà óõâàëà áóëà îòðèìàíà ÄÏ² ó Ëåí³íñüêîìó ðàéîí³ 26.02.2009ð., ï³ñëÿ ÷îãî â îñîáîâîìó ðàõóíêó ïîçèâà÷à áóëî çä³éñíåíî êîðèãóâàííÿ ñóì ïîäàòêîâîãî áîðãó (çã³äíî ç óõâàëîþ ÄÀÀÑ â³ä 21.01.09ð.) òà 14.04.2009ð. ç Äåðæàâíîãî ðåºñòðó îáòÿæåíü ðóõîìîãî ìàéíà âèëó÷åíî çàïèñ ïðî îáòÿæåííÿ ìàéíà ÂÀÒ «Ãàììà».</FONT></P>
<P class="ps9"><FONT class="fs143">Ñòàíîì íà 12.01.2010ð. àêòèâè ÂÀÒ «Ãàììà»ïîâí³ñòþ çâ³ëüíåí³ ç ïîäàòêîâî¿ çàñòàâè. </FONT></P>
<P class="ps1"><FONT class="fs142">          Ùîäî âèìîãè ïîçèâà÷à ïðî âèçíàííÿ ïðîòèïðàâíèìè ä³¿ ÄÏ² ùîäî ðåºñòðàö³¿ ïîäàòêîâî¿ çàñòàâè ñóä çàçíà÷àº, ùî íà ìîìåíò òàêî¿ ðåºñòðàö³¿ áîðã ó ï³äïðèºìñòâà ³ñíóâàâ, ùî ï³äòâåðäæóºòüñÿ äîêóìåíòàìè, ÿê³ çíàõîäÿòüñÿ â ìàòåð³àëàõ ñïðàâè, ó çâÿçêó ç ÷èì ä³¿ ÄÏ² ó Ëåí³íñüêîìó ðàéîí³ ïî ðåºñòðàö³¿ ïîäàòêîâî¿ çàñòàâè áóëè ïðàâîì³ðíèìè òà ö³ëêîì â³äïîâ³äàëè ä³þ÷îìó çàêîíîäàâñòâó.</FONT></P>
<P class="ps15"><FONT class="fs141">Çà òàêèõ îáñòàâèí, ó çàäîâîëåíí³ ïîçîâó â³äìîâèòè.</FONT></P>
<P class="ps16"><FONT class="fs132">Êåðóþ÷èñü ñò. ñò. 94, 158-163 ÊÀÑ Óêðà¿íè, ñóä, </FONT></P>
<P class="ps13"><FONT class="fs131">ÏÎÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps6"><FONT class="fs130">Ó çàäîâîëåí³ ïîçîâó â³äìîâèòè.</FONT></P>
<P class="ps6">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="ps4">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="ps4">Ó ðàç³ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè ñóäîâå ð³øåííÿ, ÿêùî éîãî íå ñêàñîâàíî, íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ çàê³í÷åííÿ àïåëÿö³éíîãî ðîçãëÿäó ñïðàâè.</P>
<P class="ps4">ßêùî ñòðîê àïåëÿö³éíîãî îñêàðæåííÿ áóäå ïîíîâëåíî, òî ââàæàºòüñÿ, ùî ïîñòàíîâà ÷è óõâàëà ñóäó íå íàáðàëà çàêîííî¿ ñèëè. </P>
<P class="ps4">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="ps4">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="ps4">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="ps4">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="ps4">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="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="ps5"><FONT class="fs127">Ïîñòàíîâà ï³äãîòîâëåíà ó ïîâíîìó îáñÿç³ ³ ï³äïèñàíà 12.01.2010ð.</FONT></P>
<P class="ps4"><FONT class="fs129">Ñóääÿ                                                                                Â.Ã. Ñåðê³ç</FONT></P>