<TITLE>23/594/08-ÀÏ-11/223/10-ÀÏ</TITLE>
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<P class="ps11"><FONT class="fs98"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs124"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps7"><FONT class="fs104">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps7"><FONT class="fs103">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps7"><FONT class="fs102">ÓÕÂÀËÀ</FONT></P>
<P class="ps7"><FONT class="fs101">ïðî &nbsp;â³äêðèòòÿ ïðîâàäæåííÿ â àäì³í³ñòðàòèâí³é ñïðàâ³</FONT></P>
<P class="ps6"><FONT class="fs100"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;06.07.10 &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;23/594/08-ÀÏ-11/223/10-ÀÏ</P>
<P class="ps6">ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;Ãîí÷àðåíêî Ñ.À.</P>
<P><FONT class="fs97">ðîçãëÿíóâøè ìàòåð³àëè àäì³í³ñòðàòèâíî¿ ñïðàâè </FONT></P>
<P class="ps2"><FONT class="fs71">ïðî </FONT><FONT class="fs94">âèçíàííÿ â³äìîâè Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Æîâòíåâîìó ðàéîí³ ì.Çàïîð³ææÿ &nbsp;ïî ïðèéíÿòò³ ð³øåííÿ ùîäî ñïèñàííÿ áåçíàä³éíîãî ïîäàòêîâîãî áîðãó ïîçèâà÷à ó ðîçì³ð³ 197875,63 ãðí., ùî âèíèê íà ï³äñòàâ³ ïîñòàíîâè Çàïîð³çüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 06.10.2005 ïî ñïðàâ³ ¹18/73 ïðîòèïðàâíîþ òà çîáîâ'ÿçàííÿ Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Æîâòíåâîìó ðàéîí³ ì.Çàïîð³ææÿ ïðèéíÿòè ð³øåííÿ ïðî ñïèñàííÿ áåçíàä³éíîãî ïîäàòêîâîãî áîðãó, -</FONT></P>
<P class="ps7"><FONT class="fs70">Â Ñ Ò À Í Î Â È Â :</FONT></P>
<P class="ps5"><FONT class="fs93">Ðîçãëÿäàþòüñÿ ïîçîâí³ âèìîãè Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ôîíäîâèé öåíòð ïðî âèçíàííÿ ä³é ñëóæáîâèõ îñ³á Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Æîâòíåâîìó ðàéîí³ ì. Çàïîð³ææÿ ïî â³äìîâ³ ó ïðèéíÿòò³ ð³øåííÿ ùîäî ñïèñàííÿ áåçíàä³éíîãî ïîäàòêîâîãî áîðãó Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ôîíäîâèé öåíòð ó ðîçì³ð³ 197875,63ãðí., ùî âèíèê íà ï³äñòàâ³ ïîñòàíîâè Çàïîð³çüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 06.10.05 ïî ñïðàâ³ ¹18/73, ïðîòèïðàâíèìè, òà ïðî çîáîâÿçàííÿ ïîñàäîâèõ îñ³á Äåðæàâíî¿ ïîäàòêîâî ³íñïåêö³¿ ó Æîâòíåâîìó ðàéîí³ ì. Çàïîð³ææÿ ïðèéíÿòè ð³øåííÿ ïðî ñïèñàííÿ áåçíàä³éíîãî ïîäàòêîâîãî áîðãó Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ôîíäîâèé öåíòð ó ðîçì³ð³ 197875,63ãðí., ùî âèíèê íà ï³äñòàâ³ ïîñòàíîâè Çàïîð³çüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 06.10.05 ïî ñïðàâ³ ¹18/73.</FONT></P>
<P class="ps5"><FONT class="fs92">Óõâàëîþ â³ä 22.12.08 áóëî çóïèíåíî ïðîâàäæåííÿ ó ñïðàâ³ ¹23/594/08-ÀÏ äî íàáðàííÿ çàêîííî¿ ñèëè ñóäîâèì ð³øåííÿì ó ñïðàâ³ ¹24/583/07-ÀÏ-5/249/08-ÀÏ.</FONT></P>
<P class="ps5"><FONT class="fs91">Ïîñòàíîâîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 07.05.08 ïî ñïðàâ³ ¹24/583/07-ÀÏ-5/249/08-ÀÏ àäì³í³ñòðàòèâíèé ïîçîâ Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Æîâòíåâîìó ðàéîí³ ì. Çàïîð³ææÿ çàäîâîëåíî, ñòÿãíóòî ç Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ôîíäîâèé öåíòð â Äîõîä Äåðæàâíîãî áþäæåòó çàáîðãîâàí³ñòü ç ïîäàòêó íà ïðèáóòîê ó ñóì³ 167876,63ãðí.</FONT></P>
<P class="ps5"><FONT class="fs90">Ð³øåííÿì Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó ïîñòàíîâà ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 07.05.08. çàëèøåíà áåç çì³í.</FONT></P>
<P class="ps5"><FONT class="fs89">Ó çâÿçêó ³ç ïåðåõîäîì íà ³íøó ðîáîòó ñóää³ Ñàäîâîãî ².Â., ðîçïîðÿäæåííÿì âèêîíóþ÷îãî îáîâÿçêè ãîëîâè ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ ¹495 â³ä 06.07.10 ñïðàâà ïåðåäàíà íà ðîçãëÿä ñóää³ Ãîí÷àðåíêî Ñ.À.</FONT></P>
<P class="ps4"><FONT class="fs88">Íà ï³äñòàâ³ âèêëàäåíîãî, êåðóþ÷èñü ÷. 2 ñò. 26, ñò. 110, ÷. 5 ñò. 156, ï. 6 ðîçä³ëó V²² Ïðèê³íöåâ³ òà ïåðåõ³äí³ ïîëîæåííÿ Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, -</FONT><FONT class="fs69"> </FONT></P>
<P class="ps7"><FONT class="fs68">Ó Õ Â À Ë È Â :</FONT></P>
<P class="ps4"><FONT class="fs87">Ïðèéíÿòè ñïðàâó äî ñâîãî ïðîâàäæåííÿ.</FONT></P>
<P class="ps4"><FONT class="fs86">Ïðèñâî¿òè ñïðàâ³ ¹ </FONT><FONT class="fs67">23/594/08-ÀÏ-11/223/10-ÀÏ.</FONT></P>
<P class="ps4"><FONT class="fs85">Ïîíîâèòè ïðîâàäæåííÿ ó ñïðàâ³ ç 05.08.10.</FONT></P>
<P class="ps4"><FONT class="fs84">Ïðèçíà÷èòè ñóäîâå çàñ³äàííÿ íà </FONT><FONT class="fs66">05.08.10</FONT><FONT class="fs83"> î/îá </FONT><FONT class="fs65">10:45</FONT><FONT class="fs82"> ãîä.</FONT></P>
<P class="ps4"><FONT class="fs75">Ñòîðîíàì</FONT><FONT class="fs81"> íàäàòè íîðìàòèâíå òà äîêóìåíòàëüíå îá´ðóíòóâàííÿ ñâî¿õ äîâîä³âç óðàõóâàííÿì ïîñòàíîâè ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 07.05.08 òà ð³øåííÿ Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó ïî ñïðàâ³ ¹24/583/07-ÀÏ-5/249/08-ÀÏ. Íàëåæíèì ÷èíîì çàâ³ðåí³ êîï³¿ ïîñòàíîâè ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 07.05.08 òà ð³øåííÿ Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó ïî ñïðàâ³ ¹24/583/07-ÀÏ-5/249/08-ÀÏ íàäàòè ñóäó.</FONT></P>
<P class="ps4"><FONT class="fs80">ßâêó ïðåäñòàâíèê³â ñòîð³í âèçíàòè îáîâÿçêîâîþ.</FONT></P>
<P class="ps4"><FONT class="fs79">Êîï³þ óõâàëè íàä³ñëàòè ñòîðîíàì ó ñïðàâ³.</FONT></P>
<P class="ps1"><FONT class="fs78">          </FONT>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="ps1">          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="ps2">          Çàÿâà ïðî àïåëÿö³éíå îñêàðæåííÿ óõâàëè ñóäó ïåðøî¿ ³íñòàíö³¿ ïîäàºòüñÿ ïðîòÿãîì ï<FONT class="fs120">'</FONT>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="ps3">          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="ps10"><FONT class="fs77">Ñóääÿ                                                                                Ñ.À.Ãîí÷àðåíêî </FONT></P>
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