<TITLE>5026/1688/2011</TITLE>
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<P class="ps6"><FONT class="fs71"><IMG src="herb.gif" height=68 width=51></FONT></P>
<P class="ps4"><FONT class="fs38">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ×ÅÐÊÀÑÜÊÎ¯ ÎÁËÀÑÒ²</FONT><BR>
<FONT class="fs35">ÓÕÂÀËÀ</FONT></P>
<P class="ps4"><FONT class="fs42">                                                                      </FONT></P>
<P class="ps0">          "12" ñåðïíÿ 2011 ð.                                                  ¹ &nbsp;5026/1688/2011 </P>
<P class="ps0">                                                                                ì. ×åðêàñè</P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps1">          Ñóääÿ ãîñïîäàðñüêîãî ñóäó ×åðêàñüêî¿ îáëàñò³ ×åâãóç Î.Â., ðîçãëÿíóâøè ìàòåð³àëè çà çàÿâîþ &nbsp;&nbsp;Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ×åðêàñüêîìó ðàéîí³ &nbsp;&nbsp;&nbsp;äî &nbsp;&nbsp;ïðèâàòíîãî ï³äïðèºìñòâà "ßíè÷", ñ. Äóìàíö³, ×åðêàñüêîãî ðàéîíó, ×åðêàñüêî¿ îáëàñò³ &nbsp;&nbsp;&nbsp;</P>
<P class="ps1">ïðî âèçíàííÿ áàíêðóòîì, &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps4"> &nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs41">&nbsp;ÂÑÒÀÍÎÂÈÂ:          </FONT></P>
<P class="ps1">          Äåðæàâíîþ ïîäàòêîâîþ ³íñïåêö³ºþ ó ×åðêàñüêîìó ðàéîí³ ïîäàíî çàÿâó ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ìàëîãî ïðèâàòíîãî ï³äïðèºìñòâà ßíè÷ (âóë. Ëåí³íà, 132, ñ. Äóìàíö³, ×åðêàñüêîãî ðàéîíó, ×åðêàñüêî¿ îáëàñò³, êîä ªÄÐ 25206665) íà ï³äñòàâ³ ñò. 52 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà &nbsp;àáî &nbsp;âèçíàííÿ &nbsp;éîãî áàíêðóòîì (äàë³ Çàêîí) ó çâÿçêó ç íåñïðîìîæí³ñòþ îñòàííüîãî âèêîíàòè ãðîøîâ³ çîáîâÿçàííÿ íà ñóìó 324,85 ãðí.</P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Çàÿâà ï³äëÿãàº ïîâåðíåííþ áåç ðîçãëÿäó, âèõîäÿ÷è ç íàñòóïíîãî.</P>
<P class="ps3">Ñóääÿ, â³äïîâ³äíî äî ñò. 9 Çàêîíó, íå ï³çí³øå ïÿòè äí³â ç äíÿ íàäõîäæåííÿ ïîâåðòàº çàÿâó ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ³ äîäàí³ äî íå¿ äîêóìåíòè áåç ðîçãëÿäó, ç ï³äñòàâ, ïåðåäáà÷åíèõ ñòàòòåþ 63 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ç &nbsp;óðàõóâàííÿì âèìîã öüîãî Çàêîíó, ïðî ùî âèíîñèòü óõâàëó.</P>
<P class="ps3">Â³äïîâ³äíî äî ï. 3 ñò. 63 ÃÏÊ Óêðà¿íè ïîçîâíà çàÿâà ïîâåðòàºòüñÿ â ðàç³, ÿêùî â í³é íå âêàçàíî îáñòàâèí, íà ÿêèõ ´ðóíòóºòüñÿ ïîçîâíà âèìîãà, äîêàç³â, ùî ï³äòâåðäæóþòü âèêëàäåí³ â çàÿâ³ îáñòàâèíè. &nbsp;</P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Ñòàòòåþ 52 Çàêîíó ïåðåäáà÷åíî, ùî ó ðàç³, ÿêùî ãðîìàäÿíèí-ï³äïðèºìåöü áîðæíèê àáî êåð³âí³ îðãàíè áîðæíèêà þðèäè÷íî¿ îñîáè â³äñóòí³ çà ¿¿ ì³ñöåçíàõîäæåííÿì, àáî ó ðàç³ íåíàäàííÿ áîðæíèêîì ïðîòÿãîì ðîêó äî îðãàí³â äåðæàâíî¿ ïîäàòêîâî¿ &nbsp;ñëóæáè çã³äíî ³ç çàêîíîäàâñòâîì ïîäàòêîâèõ äåêëàðàö³é, äîêóìåíò³â áóõãàëòåðñüêî¿ çâ³òíîñò³, à òàêîæ, çà íàÿâíîñò³ ³íøèõ îçíàê, ùî ñâ³ä÷àòü ïðî â³äñóòí³ñòü ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³ áîðæíèêà, çàÿâà ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî â³äñóòíüîãî áîðæíèêà ìîæå áóòè ïîäàíà êðåäèòîðîì íåçàëåæíî â³ä &nbsp;ðîçì³ðó éîãî âèìîã äî áîðæíèêà òà ñòðîêó âèêîíàííÿ çîáîâÿçàíü.</P>
<P class="ps3">Íàâåäåíà íîðìà ïåðåäáà÷àº, ùî çàÿâà ïðî ïîðóøåííÿ ñïðàâè ïðî &nbsp;áàíêðóòñòâî â³äñóòíüîãî áîðæíèêà º ï³äñòàâîþ äëÿ ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ó âèïàäêó íàÿâíîñò³ áóäü-ÿêî¿ ç ï³äñòàâ, ïåðåäáà÷åíèõ ñòàòòåþ 52 Çàêîíó.</P>
<P class="ps3">Ãðîøîâ³ âèìîãè çàÿâíèêà ñòàíîâëÿòü 324,85 ãðí. òà ñêëàäàþòüñÿ ³ç øòðàôíèõ ñàíêö³é.</P>
<P class="ps2">Îäíàê, ñóìà øòðàôó íå ìîæå áóòè çàðàõîâàíà äî ñêëàäó ãðîøîâèõ çîáîâÿçàíü áîðæíèêà ïðè ïîðóøåíí³ ñïðàâè ïðî áàíêðóòñòâî.</P>
<P class="ps2">Çã³äíî ç ñò. 1 Çàêîíó ãðîøîâå çîáîâ'ÿçàííÿ - çîáîâ'ÿçàííÿ áîðæíèêà çàïëàòèòè êðåäèòîðó ïåâíó ãðîøîâó ñóìó â³äïîâ³äíî äî öèâ³ëüíî-ïðàâîâîãî äîãîâîðó òà íà ³íøèõ ï³äñòàâàõ, ïåðåäáà÷åíèõ öèâ³ëüíèì çàêîíîäàâñòâîì Óêðà¿íè. Äî ñêëàäó ãðîøîâèõ çîáîâ'ÿçàíü áîðæíèêà íå çàðàõîâóþòüñÿ íåäî¿ìêà (ïåíÿ òà øòðàô), âèçíà÷åíà íà äàòó ïîäàííÿ çàÿâè äî ãîñïîäàðñüêîãî ñóäó, à òàêîæ çîáîâ'ÿçàííÿ, ÿê³ âèíèêëè âíàñë³äîê çàïîä³ÿííÿ øêîäè æèòòþ ³ çäîðîâ'þ ãðîìàäÿí, çîáîâ'ÿçàííÿ ç âèïëàòè àâòîðñüêî¿ âèíàãîðîäè, çîáîâ'ÿçàííÿ ïåðåä çàñíîâíèêàìè (ó÷àñíèêàìè) áîðæíèêà - þðèäè÷íî¿ îñîáè, ùî âèíèêëè ç òàêî¿ ó÷àñò³.</P>
<P class="ps2">Â³äïîâ³äíî äî ðåêîìåíäàö³é ïðåçèä³¿ Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 04 ÷åðâíÿ 2004 ðîêó ¹04-5/1193 Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì ó âèð³øåíí³ ïèòàííÿ ïðî ñêëàä âèìîã çà ïîäàòêàìè ³ çáîðàìè (îáîâÿçêîâèìè ïëàòåæàìè) ïðè ïîðóøåíí³ ñïðàâ ïðî áàíêðóòñòâî ñóäè ìàþòü âèõîäèòè ç òîãî, ùî ñóìè ïåí³, øòðàô³â òà ³íøèõ øòðàôíèõ ÷è ô³íàíñîâèõ ñàíêö³é âðàõîâóþòüñÿ îêðåìî. </P>
<P class="ps2">Òàêèì ÷èíîì, íàÿâí³ñòü ó áîðæíèêà ò³ëüêè &nbsp;çîáîâÿçàíü ç³ ñïëàòè &nbsp;øòðàôó íå ìîæóòü áóòè ïðàâîâîþ ï³äñòàâîþ äëÿ ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî. </P>
<P class="ps3">Íà ï³äñòàâ³ çàçíà÷åíîãî, êåðóþ÷èñü ñò. 9 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ñò. ñò. 63, 86 ÃÏÊ Óêðà¿íè, -</P>
<P class="ps0"><FONT class="fs40">                                                  ÓÕÂÀËÈÂ:</FONT></P>
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<P class="ps0">          Ïîâåðíóòè çàÿâó äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ×åðêàñüêîìó ðàéîí³ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî â³äñóòíüîãî áîðæíèêà - ïðèâàòíîãî ï³äïðèºìñòâà ßíè÷ áåç ðîçãëÿäó.</P>
<P class="ps0">          Óõâàëà ìîæå áóòè îñêàðæåíà ó âñòàíîâëåíîìó ïîðÿäêó äî Êè¿âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó. </P>
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<P class="ps5">          Ñóääÿ                                                                                ×åâãóç Î.Â.</P>