<TITLE>5023/2706/11</TITLE>
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<P class="ps10"><FONT class="fs21"><IMG src="herb.gif" height=65 width=49></FONT></P>
<P class="ps7"><FONT class="fs50">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÕÀÐÊ²ÂÑÜÊÎ¯ ÎÁËÀÑÒ² </FONT></P>
<P><FONT class="fs17">________________________________________________________________________________</FONT></P>
<P class="ps8"><FONT class="fs49">ÓÕÂÀËÀ</FONT></P>
<P class="ps8"><FONT class="fs48">ïðî â³äìîâó ó ïðèéíÿòò³ çàÿâè ïðî ïîðóøåííÿ </FONT></P>
<P class="ps8"><FONT class="fs47">ñïðàâè ïðî áàíêðóòñòâî</FONT></P>
<P class="ps1"><FONT class="fs85"> "18" êâ³òíÿ 2011 ð.</FONT><FONT class="fs60"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ 5023/2706/11 </FONT></P>
<P class="ps2"><FONT class="fs59">âõ. ¹ 2706/11</FONT></P>
<P class="ps3"><FONT class="fs58">Ñóääÿ ×èñòÿêîâà ².Î. </FONT></P>
<P class="ps3"><FONT class="fs84">ðîçãëÿíóâøè çàÿâó </FONT><FONT class="fs57">&nbsp;Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ôðóíçåíñüêîìó ðàéîí³ ì. Õàðêîâà &nbsp;</FONT></P>
<P class="ps3"><FONT class="fs83">ïðî âèçíàííÿ áàíêðóòîì &nbsp;</FONT><FONT class="fs56"> &nbsp;Ïðèâàòíå ï³äïðèºìñòâî "Ñîíÿøíèê", ì. Õàðê³â &nbsp;</FONT></P>
<P class="ps6"><FONT class="fs55">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps4"><FONT class="fs82"> Êðåäèòîð çâåðíóâñÿ äî ñóäó ç çàÿâîþ ó ïîðÿäêó ñò.52 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì ïðî âèçíàííÿ â³äñóòíüîãî áîðæíèêà - Ïðèâàòíå ï³äïðèºìñòâî "Ñîíÿøíèê", ³äåíòèô³êàö³éíèé êîä 32323930 áàíêðóòîì íà ò³é ï³äñòàâ³, ùî áîðæíèê íå ïîäàº äî ÄÏ² ô³íàíñîâó òà ïîäàòêîâó çâ³òí³ñòü á³ëüøå ðîêó òà º íåïëàòîñïðîìîæíèì - íå ñïëà÷åíèé ïîäàòêîâèé áîðã íà ñóìó øòðàôíèõ ñàíêö³é ó ðîçì³ð³ 2380,00 ãðí. </FONT></P>
<P class="ps4"><FONT class="fs81">Ðîçãëÿíóâøè íàäàíó ñóäó çàÿâó êðåäèòîðà ³ äîäàí³ äî çàÿâè êðåäèòîðà äîêóìåíòè, ñóä âñòàíîâèâ, ùî ïîäàíà çàÿâà êðåäèòîðà íå ï³äëÿãàº ðîçãëÿäó ó ãîñïîäàðñüêèõ ñóäàõ Óêðà¿íè, ùî îá´ðóíòîâóºòüñÿ íàñòóïíèì. </FONT></P>
<P class="ps4"><FONT class="fs80">Â³äïîâ³äíî äî âèìîã ñò. 52 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì (äàë³ Çàêîí ïðî áàíêðóòñòâî) çàÿâà ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî â³äñóòíüîãî áîðæíèêà ìîæå áóòè ïîäàíà êðåäèòîðîì íåçàëåæíî â³ä ðîçì³ðó éîãî âèìîã äî áîðæíèêà òà ñòðîêó âèêîíàííÿ ãðîøîâèõ çîáîâÿçàíü.</FONT></P>
<P class="ps4"><FONT class="fs79">Ðàçîì ç òèì, ÿê âñòàíîâëåíî ñóäîì, êðåäèòîðîì äî áîðæíèêà âèçíà÷åíî ãðîøîâå çîáîâÿçàííÿ ó ðîçì³ð³ 2380,00 ãðí., ùî ñêëàäàºòüñÿ ³ç ñóì øòðàôíèõ ñàíêö³é ç ïîäàòêó íà ïðèáóòîê íà ñóìó 2380,00 ãðí. çà ïîäàòêîâèì ïîâ³äîìëåííÿì-ð³øåííÿì ¹ 421501/0 â³ä 27 ñ³÷íÿ 2009 ðîêó çà ïîðóøåííÿ ïîäàòêîâîãî çàêîíîäàâñòâà. Âêàçàí³ ñóìè øòðàôíèõ ñàíêö³é áóëè íàðàõîâàí³ êðåäèòîðîì áîðæíèêó íà ï³äñòàâ³ ïîäàòêîâèõ ïîâ³äîìëåíü-ð³øåíü ó 2009 ð. ó â³äïîâ³äíîñò³ äî ïîëîæåíü Çàêîíó Óêðà¿íè "Ïðî ïîðÿäîê ïîãàøåííÿ çîáîâÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòîì òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè" â ðåäàêö³¿ ³ç çì³íàìè òà äîïîâíåííÿìè â³ä 21.12.2000 ð.</FONT></P>
<P class="ps4"><FONT class="fs78">Çà çì³ñòîì ñò. 67 Êîíñòèòóö³¿ Óêðà¿íè, ðîçì³ð ïîäàòê³â ³ çáîð³â, ïîðÿäîê ¿õ ñïëàòè âñòàíîâëþºòüñÿ çàêîíîì. </FONT></P>
<P class="ps4"><FONT class="fs77">Òàêèì çàãàëüíèì çàêîíîì, ùî ä³ÿâ äî 01.01.2011 ð. áóâ Çàêîí Óêðà¿íè «Ïðî ñèñòåìó îïîäàòêóâàííÿ». </FONT></P>
<P class="ps4"><FONT class="fs76">Ñòàòòÿ 2 Çàêîíó Óêðà¿íè "Ïðî ñèñòåìó îïîäàòêóâàííÿ" &nbsp;&nbsp;( äàë³ Çàêîí) âèçíà÷àëà, ùî ï³ä ïîäàòêîì ³ çáîðîì (îáîâÿçêîâèì ïëàòåæåì) äî áþäæåò³â òà äî äåðæàâíèõ ö³ëüîâèõ ôîíä³â ñë³ä ðîçóì³òè îáîâÿçêîâèé âíåñîê äî áþäæåòó â³äïîâ³äíîãî ð³âíÿ àáî äåðæàâíîãî ö³ëüîâîãî ôîíäó, çä³éñíþâàíèé ïëàòíèêàìè ó ïîðÿäêó ³ íà óìîâàõ, ùî âèçíà÷àþòüñÿ çàêîíàìè Óêðà¿íè ïðî îïîäàòêóâàííÿ. ²äåíòè÷íå ïîíÿòòÿ ïîäàòêó òà çáîðó âèçíà÷åíî ñò. 6 «Ïîäàòêîâîãî Êîäåêñó Óêðà¿íè»(äàë³ Êîäåêñ), &nbsp;ùî ïî÷àâ ä³ÿòè ç 01.01.2011 ð.</FONT></P>
<P class="ps4"><FONT class="fs75">Â³äïîâ³äíî äî ñò. 1 Çàêîíó áóäü-ÿê³ ïîäàòêè ³ çáîðè (îáîâÿçêîâ³ ïëàòåæ³), ÿê³ çàïðîâàäæóþòüñÿ çàêîíàìè Óêðà¿íè, ìàþòü áóòè âêëþ÷åí³ äî öüîãî Çàêîíó. Ïîäàòêè &nbsp;çáîðè (îáîâÿçêîâ³ ïëàòåæ³), ñïðàâëÿííÿ ÿêèõ íå ïåðåäáà÷åíî öèì Çàêîíîì, ñïëàò³ íå ï³äëÿãàþòü.</FONT></P>
<P class="ps4"><FONT class="fs74">Çã³äíî ç³ ñò.ñò. 14, 15 Çàêîíó òà ñò.ñò. 9, 10 Êîäåêñó â Óêðà¿í³ âèçíà÷åíî ïåðåë³ê çàãàëüíîäåðæàâíèõ ³ ì³ñöåâèõ ïîäàòê³â ³ çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â), ùî º ïåðåë³êîì âè÷åðïíèì.</FONT></P>
<P class="ps4"><FONT class="fs73">Ïðîòå, í³ ðàí³øå ä³þ÷èé Çàêîí Óêðà¿íè «Ïðî ñèñòåìó îïîäàòêóâàííÿ», í³ "Ïîäàòêîâèé Êîäåêñ Óêðà¿íè" íå â³äíîñèòü ñóìó øòðàô³â, ïåí³ ³ ô³íàíñîâèõ ñàíêö³é, ùî ñïëà÷óþòüñÿ äî áþäæåò³â çàãàëüíîäåðæàâíîãî òà ì³ñöåâîãî ð³âí³ çà ïîðóøåííÿ ïîäàòêîâîãî çàêîíîäàâñòâà, äî êàòåãîð³¿ ïîäàòê³â, çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â).</FONT></P>
<P class="ps4"><FONT class="fs72">Çã³äíî ç ïîëîæåííÿìè Çàêîíó Óêðà¿íè «Ïðî äåðæàâíó ïîäàòêîâó ñëóæáó â Óêðà¿í³», ïåíÿ, øòðàô, ³íø³ ô³íàíñîâ³ ñàíêö³¿ º ïóáë³÷íî-ïðàâîâèìè ñàíêö³ÿìè, ÿê³ çàñòîñîâóþòüñÿ äî ïëàòíèêà ïîäàòê³â çà ïîðóøåííÿ ïîäàòêîâîãî çàêîíîäàâñòâà.</FONT></P>
<P class="ps4"><FONT class="fs71">Â³äïîâ³äíî äî àáç. 7 ñò. 1 Çàêîíó ïðî áàíêðóòñòâî âèçíà÷åíî ïîíÿòòÿ ãðîøîâîãî çîáîâÿçàííÿ, ÿêå ìàº ñóòòºâ³ â³äì³ííîñò³ â³ä ïîíÿòòÿ "ïîäàòêîâèé áîðã" çã³äíî ç ñò. 1 Çàêîíó Óêðà¿íè «Ïðî ïîðÿäîê ïîãàøåííÿ ïîäàòêîâèõ çîáîâÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòîì òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè», ùî ä³ÿâ äî 01.01.2011 ð. òà â³ä ïîíÿòòÿ «ãðîøîâîãî çîáîâÿçàííÿ ïëàòíèê³â ïîäàòê³â», ÿêå âèçíà÷åíî ó ä³þ÷îìó íà öåé ÷àñ ï. 14.1.39 ñò. 14 Ïîäàòêîâîãî Êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps4"><FONT class="fs70">Çã³äíî ç ñò. 1 Çàêîíó ïðî áàíêðóòñòâî ïåðåäáà÷åíî, ùî äî ñêëàäó ãðîøîâèõ çîáîâÿçàíü áîðæíèêà íå çàðàõîâóºòüñÿ íåäî¿ìêà (ïåíÿ òà øòðàô), ÿêà âèçíà÷åíà íà äàòó ïîäàííÿ çàÿâè äî ãîñïîäàðñüêîãî ñóäó.</FONT></P>
<P class="ps4"><FONT class="fs69">Êð³ì òîãî, àáç. 6 ñò. 1 Çàêîíó ïðî áàíêðóòñòâî âèçíà÷åíî, ùî êðåäèòîðîì áîðæíèêà º þðèäè÷íà àáî ô³çè÷íà îñîáà, ÿêà ìàº ó âñòàíîâëåíîìó ïîðÿäêó ï³äòâåðäæåí³ äîêóìåíòàìè âèìîãè ùîäî ãðîøîâèõ çîáîâÿçàíü äî áîðæíèêà., à òàêîæ îðãàíè äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè, ÿê³ çä³éñíþþòü êîíòðîëü çà ïðàâèëüí³ñòþ òà ñâîº÷àñí³ñòþ ñïðàâëÿííÿ... ïîäàòê³â, çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â).</FONT></P>
<P class="ps4"><FONT class="fs68">Îòæå, â çâÿçêó ç òèì, ùî âèçíà÷åí³ çàÿâíèêîì (êðåäèòîðîì) ÄÏ² â çàÿâ³ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ãðîøîâ³ âèìîãè äî áîðæíèêà ñêëàäàþòüñÿ ëèøå ç ñóì øòðàôíèõ ñàíêö³é çà ïîðóøåííÿ ïîäàòêîâîãî çàêîíîäàâñòâà, îñòàíí³ íå çàðàõîâóþòüñÿ äî ñêëàäó ãðîøîâèõ çîáîâÿçàíü ïðè ïîðóøåíí³ ñïðàâè ïðî áàíêðóòñòâî áîðæíèêà, ³, ÿê íàñë³äîê, íå ìîæóòü ïîêëàäàòèñÿ â ï³äñòàâó êðåäèòîðñüêèõ âèìîã äî áîðæíèêà ó â³äïîâ³äíîñò³ äî ïîëîæåíü ñò. 1 Çàêîíó ïðî áàíêðóòñòâî, îñê³ëüêè øòðàôí³ ñàíêö³¿ íå º ïîäàòêîì, çáîðîì (îáîâÿçêîâèì ïëàòåæåì).</FONT></P>
<P class="ps4"><FONT class="fs67">Ó â³äïîâ³äíîñò³ äî ï. 1 ñò. 5 Çàêîíó ïðî áàíêðóòñòâî ïðîâàäæåííÿ ó ñïðàâàõ ïðî áàíêðóòñòâî ðåãóëþºòüñÿ öèì Çàêîíîì, Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè, ³íøèìè çàêîíîäàâ÷èìè àêòàìè Óêðà¿íè.</FONT></P>
<P class="ps4"><FONT class="fs66">Çã³äíî ç ÷. 2 ñò. 4-1 ÃÏÊ Óêðà¿íè ïåðåäáà÷åíî, ùî ãîñïîäàðñüê³ ñóäè ðîçãëÿäàþòü ñïðàâè ïðî áàíêðóòñòâî ó ïîðÿäêó ïðîâàäæåííÿ, ïåðåäáà÷åíîãî öèì êîäåêñîì, ç óðàõóâàííÿì îñîáëèâîñòåé âñòàíîâëåíèõ Çàêîíîì Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì». Â³ä òàê, ó ïðèéíÿòò³ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî áîðæíèêà ìîæå áóòè â³äìîâëåíî ç ï³äñòàâ ïåðåäáà÷åíèõ ï.1 ÷. 1 ñò. 62 ÃÏÊ Óêðà¿íè.</FONT></P>
<P class="ps4"><FONT class="fs65">Íà ï³äñòàâ³ âèùåíàâåäåíîãî òà êåðóþ÷èñü ñò.ñò. 5, 8, 52 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, ñò.ñò. 2, 14, 15 Çàêîíó Óêðà¿íè "Ïðî ñèñòåìó îïîäàòêóâàííÿ", ï. 1 ÷.1 ñò. 62, ñò. 86 ÃÏÊ Óêðà¿íè, ñóä, - &nbsp;</FONT></P>
<P class="ps4"><FONT class="fs64"> </FONT></P>
<P class="ps6"><FONT class="fs54">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps4"><FONT class="fs63"> &nbsp;Â³äìîâèòè Äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó Ôðóíçåíñüêîìó ðàéîí³ ì³ñòà Õàðêîâà â ïðèéíÿòò³ çàÿâè (âõ. ¹2706/11 â³ä 13.04.2011ð.) ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî Ïðèâàòíîãî ï³äïðèºìñòâà "Ñîíÿøíèê" (³äåíòèô³êàö³éíèé êîä 32323930).</FONT></P>
<P class="ps4"><FONT class="fs62">Ïîâåðíóòè Äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó Ôðóíçåíñüêîìó ðàéîí³ ì³ñòà Õàðêîâà çàÿâó ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî òà äîäàí³ äî íå¿ äîêóìåíòè íà 38 àðêóøàõ. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs53">&nbsp;</FONT></P>
<P><FONT class="fs52">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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;×èñòÿêîâà ².Î. </FONT></P>