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<P class="ps9"><FONT class="fs81"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs150"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps6"><FONT class="fs142">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps6"><FONT class="fs141">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps6"><FONT class="fs140">ÏÎÑÒÀÍÎÂÀ</FONT></P>
<P class="ps6"><FONT class="fs139">²ìåíåì Óêðà¿íè</FONT></P>
<P class="ps5"><FONT class="fs138"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.02.11 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;3/134/07-ÀÏ-11/24/10-ÀÏ-31/5009/266/11</P>
<P>ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;Õóòîðíîé &nbsp;Â.Ì.</P>
<P class="ps4"><FONT class="fs134">Ãîñïîäàðñüêèé ñóä Çàïîð³çüêî¿ îáëàñò³ ó ñêëàä³ ñóää³ Õóòîðíîãî Â.Ì., ïðè ñåêðåòàð³ Ëîìåéêî Í.².</FONT></P>
<P class="ps1"><FONT class="fs83">          </FONT><FONT class="fs133">Ïðåäñòàâíèêè ñòîð³í â ñóäîâå çàñ³äàííÿ íå çÿâèëèñü. </FONT></P>
<P class="ps0"><FONT class="fs132">Ðîçãëÿíóâ ñïðàâó ¹ 3/134/07-ÀÏ-11/24/10-ÀÏ-31/5009/266/11</FONT></P>
<P class="ps2"><FONT class="fs131">çà ïîçîâîì: Êóéáèøåâñüêî¿ ì³æðàéîííî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Çàïîð³çüêî¿ îáëàñò³, ñìò. Êóéáèøåâî, Çàïîð³çüêà îáëàñòü; (ñêîðî÷åíî Êóéáèøåâñüêà ÌÄÏ²);</FONT></P>
<P class="ps2"><FONT class="fs130">äî â³äïîâ³äà÷à: Ïðèâàòíîãî ï³äïðèºìñòâà «Ðîçòåõíîñåðâ³ñ», ñìò. Ðîç³âêà, Çàïîð³çüêà îáëàñòü (ñêîðî÷åíî ÏÏ «Ðîçòåõíîñåðâ³ñ»);</FONT></P>
<P class="ps2"><FONT class="fs129">ïðî ñòÿãíåííÿ 7546,3 ãðí.</FONT></P>
<P class="ps2"><FONT class="fs128">Ñóòí³ñòü ñïîðó:</FONT></P>
<P class="ps2"><FONT class="fs127">Â ëþòîìó 2007 ðîêó Êóéáèøåâñüêà ÌÄÏ² çâåðíóëàñü ç ïîçîâîì äî ÏÏ «Ðîçòåõíîñåðâ³ñ»ïðî ñòÿãíåííÿ çà ðàõóíîê àêòèâ³â çàáîðãîâàíîñò³ ïåðåä áþäæåòîì ïî øòðàôíèì ñàíêö³ÿì â ñóì³ 7546,3 ãðí. </FONT></P>
<P class="ps2"><FONT class="fs126">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 17.02.10 ð. ïîçîâíó çàÿâó çàëèøåíî áåç ðîçãëÿäó íà ï³äñòàâ³ ï. 4 ÷. 1 ñò. 155 ÊÀÑ Óêðà¿íè.</FONT></P>
<P class="ps2"><FONT class="fs125">Óõâàëîþ Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 12.03.2010 ð. ïî ñïðàâ³ àïåëÿö³éíó ñêàðãó Êóéáèøåâñüêî¿ ÌÄÏ² çàëèøåíî áåç ðîçãëÿäó. </FONT></P>
<P class="ps2"><FONT class="fs124">Óõâàëîþ Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè â³ä 12.08.10 ð. êàñàö³éíó ñêàðãó Êóéáèøåâñüêî¿ ÌÄÏ² çàäîâîëåíî, óõâàëó Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 12.03.2010 ð. ñêàñîâàíî, ñïðàâó íàïðàâëåíî äî Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó äëÿ âèð³øåííÿ ïèòàííÿ ïðî ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè.</FONT></P>
<P class="ps2"><FONT class="fs123">Óõâàëîþ Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 29.11.10 ð. àïåëÿö³éíó ñêàðãó Êóéáèøåâñüêî¿ ÌÄÏ² çàäîâîëåíî, óõâàëó ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 17.02.10 ð. ñêàñîâàíî, ñïðàâó íàïðàâëåíî äî ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ äëÿ ïðîäîâæåííÿ ðîçãëÿäó.</FONT></P>
<P class="ps2"><FONT class="fs122">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó â³ä 21.01.2011 ð. â³äêðèòî ïðîâàäæåííÿ â àäì³í³ñòðàòèâí³é ñïðàâ³ ¹ 3/134/07-ÀÏ-11/24/10-ÀÏ-31/5009/266/11, ñïðàâó äî ðîçãëÿäó â çàñ³äàíí³ ãîñïîäàðñüêîãî ñóäó ïðèçíà÷åíî íà 15.02.2011 ð.</FONT></P>
<P class="ps2"><FONT class="fs120">ÏÏ «Ðîçòåõíîñåðâ³ñ», â³äïîâ³äà÷ ïî ñïðàâ³, ó â³äçèâ³ â³ä 24.11.10 ð. íà àïåëÿö³éíó ñêàðãó âêàçóº, ùî ïîñòàíîâîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ ïî ñïðàâ³ ¹ 13/87/07-ÀÏ â³ä 11.10.07 ð., ÿêå íàáðàëî çàêîííî¿ ñèëè, âèçíàíî íå÷èííèì ð³øåííÿ Êóéáèøåâñüêî¿ ì³æðàéîííî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ¹ 000022303/0/110 â³ä 14.11.06 ð., òîìó ï³äñòàâ äëÿ çàäîâîëåííÿ ïîçîâó íå ìàº, äîêàçè ñêàñóâàííÿ êàñàö³éíîþ ³íñòàíö³¿ íàâåäåíî¿ ïîñòàíîâè íå íàäàí³.</FONT></P>
<P class="ps2"><FONT class="fs119">Êëîïîòàííÿì ¹ 177/10/10-010 â³ä 04.02.11 ð. Êóéáèøåâñüêà ÌÄÏ² ïðîñèëà ðîçãëÿíóòè ñïðàâó áåç ó÷àñò³ ñâîãî ïðåäñòàâíèêà òà çóïèíèòè ïðîâàäæåííÿ ïî ñïðàâ³ äî ðîçãëÿäó Âèùèì àäì³í³ñòðàòèâíèì ñóäîì Óêðà¿íè êàñàö³éíî¿ ñêàðãè íà ïîñòàíîâó ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ ïî ñïðàâ³ ¹ 13/87/07-ÀÏ â³ä 11.10.07 ð. òà óõâàëó Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 06.04.09 ð.</FONT></P>
<P class="ps2"><FONT class="fs118">Òåëåãðàìîþ â³ä 15.02.11 ð. â³äïîâ³äà÷ ïîâ³äîìèâ ñóä ïðî íåìîæëèâ³ñòü ïðèáóòè â ñóäîâå çàñ³äàííÿ ó çâÿçêó ç ïîãîäíèìè óìîâàìè òà ïðîñèâ ïîçîâ çàëèøèòè áåç ðîçãëÿäó.</FONT></P>
<P class="ps2"><FONT class="fs117">Ñóä ä³éøîâ âèñíîâêó ïðî ìîæëèâ³ñòü ðîçãëÿäó äàíî¿ ñïðàâè â ïîðÿäêó ïèñüìîâîãî ïðîâàäæåííÿ.</FONT></P>
<P class="ps2"><FONT class="fs116">Ðîçãëÿíóâøè êëîïîòàííÿ Êóéáèøåâñüêî¿ ÌÄÏ² ïðî çóïèíåííÿ ïðîâàäæåííÿ ïî ñïðàâ³, ñóä íå çíàéøîâ ï³äñòàâ äëÿ éîãî çàäîâîëåííÿ, îñê³ëüêè ïîñòàíîâà ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ ïî ñïðàâ³ ¹ 13/87/07-ÀÏ â³ä 11.10.07 ð. òà óõâàëà Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 06.04.09 ð. íàáðàëè çàêîííî¿ ñèëè.</FONT></P>
<P class="ps2"><FONT class="fs115">Â³äïîâ³äíî äî ÷. 3 ñò. 254 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, ó ðàç³ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè ñóäîâå ð³øåííÿ, ÿêùî éîãî íå ñêàñîâàíî, íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè, â³äìîâè ó â³äêðèòò³ àïåëÿö³éíîãî ïðîâàäæåííÿ àáî íàáðàííÿ çàêîííî¿ ñèëè ð³øåííÿì çà íàñë³äêàìè àïåëÿö³éíîãî ïðîâàäæåííÿ.</FONT></P>
<P class="ps2"><FONT class="fs114">Çã³äíî ÷. 5 ñò. 254 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, ïîñòàíîâà àáî óõâàëà ñóäó àïåëÿö³éíî¿ ÷è êàñàö³éíî¿ ³íñòàíö³¿ çà íàñë³äêàìè ïåðåãëÿäó, ïîñòàíîâà Âåðõîâíîãî Ñóäó Óêðà¿íè íàáèðàþòü çàêîííî¿ ñèëè ç ìîìåíòó ïðîãîëîøåííÿ, à ÿêùî ¿õ áóëî ïðèéíÿòî çà íàñë³äêàìè ðîçãëÿäó ó ïèñüìîâîìó ïðîâàäæåíí³, - ÷åðåç ï'ÿòü äí³â ï³ñëÿ íàïðàâëåííÿ ¿õ êîï³é îñîáàì, ÿê³ áåðóòü ó÷àñòü ó ñïðàâ³.</FONT></P>
<P class="ps2"><FONT class="fs113">Ñóäîâèé ïðîöåñ çä³éñíþâàâñÿ áåç ô³êñàö³¿ òåõí³÷íèìè çàñîáàìè, â ñóäîâîìó çàñ³äàíí³ 15.02.2011 ð. îãîëîøåíî âñòóïíó òà ðåçîëþòèâíó ÷àñòèíè ïîñòàíîâè. </FONT></P>
<P class="ps2"><FONT class="fs112">Ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè, ñóä -</FONT></P>
<P class="ps7"><FONT class="fs111">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs110">Êóéáèøåâñüêîþ ÌÄÏ² â ëèñòîïàä³ 2006 ð. íà ï³äñòàâ³ ñò. 11</FONT><FONT class="fs136">1</FONT><FONT class="fs109"> Çàêîíó Óêðà¿íè «Ïðî äåðæàâíó ïîäàòêîâó ñëóæáó â Óêðà¿í³»â³ä 04.12.1990 ð. ¹ 509-Õ²², òà Çàêîí³â Óêðà¿íè «Ïðî çàñòîñóâàííÿ ðåºñòðàòîð³â ðîçðàõóíêîâèõ îïåðàö³é ó ñôåð³ òîðã³âë³, ãðîìàäñüêîãî õàð÷óâàííÿ òà ïîñëóã»â³ä 01.06.2000 ð. ¹ 1776-²²² (ñêîðî÷åíî Çàêîí ¹ 1776) ïðîâåäåíà ïåðåâ³ðêà ùîäî êîíòðîëþ çà çä³éñíåííÿì ðîçðàõóíêîâèõ îïåðàö³é ó ñôåð³ ãîò³âêîâîãî òà áåçãîò³âêîâîãî îá³ãó ñóáºêòàìè ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³.</FONT></P>
<P class="ps2"><FONT class="fs108">Çà ðåçóëüòàòàìè ïðîâåäåííÿ çàçíà÷åíî¿ ïåðåâ³ðêè, 07 ëèñòîïàäà 2006 ðîêó áóâ ñêëàäåíèé àêò ¹081038423, ÿêèì çîêðåìà âñòàíîâëåíî, ùî â ïîðóøåííÿ âèìîã ñò. 3 Çàêîíó ¹ 1776 áóëà ïðîâåäåíà ðîçðàõóíêîâà îïåðàö³ÿ íà ïîâíó ñóìó ïîêóïêè áåç çàñòîñóâàííÿ çàðåºñòðîâàíîãî, îïëîìáîâàíîãî ó âñòàíîâëåíîìó ïîðÿäêó òà ïåðåâåäåíîãî ó ô³ñêàëüíèé ðåæèì ðîáîòè ðåºñòðàòîðà ðîçðàõóíêîâèõ îïåðàö³é àáî ðîçðàõóíêîâî¿ êíèæêè.</FONT></P>
<P class="ps2"><FONT class="fs107">Çà ðåçóëüòàòàìè ðîçãëÿäó ìàòåð³àë³â ïåðåâ³ðêè, Êóéáèøåâñüêîþ ÌÄÏ² ïðèéíÿòî ð³øåííÿ ¹ 000022303/0/110 â³ä 14.11.06 ð. ïðî çàñòîñóâàííÿ øòðàôíèõ (ô³íàíñîâèõ) ñàíêö³é, çà ïîðóøåííÿ ñò. 3 Çàêîíó ¹ 1776, íà ñóìó 7546,3 ãðí.</FONT></P>
<P class="ps2"><FONT class="fs106">Íà ï³äñòàâ³ âêàçàíîãî ð³øåííÿ, ïîäàòêîâèé îðãàí çâåðíóâñÿ äî ñóäó ïðî ñòÿãíåííÿ 7546,3 ãðí. øòðàôíèõ ñàíêö³é.</FONT></P>
<P class="ps2"><FONT class="fs105">Ïðîàíàë³çóâàâøè ôàêòè÷í³ îáñòàâèíè ñïðàâè, îö³íèâøè ïðåäñòàâëåí³ äîêàçè, ñóä ââàæàº, ùî ïîçîâí³ âèìîãè íå ï³äëÿãàþòü çàäîâîëåííþ ç íàñòóïíèõ ï³äñòàâ.</FONT></P>
<P class="ps2"><FONT class="fs104">Çã³äíî ÷. 1 ñò. 72 ÊÀÑ Óêðà¿íè, îáñòàâèíè, âñòàíîâëåí³ ñóäîâèì ð³øåííÿì â àäì³í³ñòðàòèâí³é, öèâ³ëüí³é àáî ãîñïîäàðñüê³é ñïðàâ³, ùî íàáðàëî çàêîííî¿ ñèëè, íå äîêàçóþòüñÿ ïðè ðîçãëÿä³ ³íøèõ ñïðàâ, ó ÿêèõ áåðóòü ó÷àñòü ò³ ñàì³ îñîáè àáî îñîáà, ùîäî ÿêî¿ âñòàíîâëåíî ö³ îáñòàâèíè.</FONT></P>
<P class="ps2"><FONT class="fs103">Ïîñòàíîâîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ ïî ñïðàâ³ ¹ 13/87/07-ÀÏ â³ä 11.10.07 ð. òà óõâàëîþ Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 06.04.09 ð. âñòàíîâëåíî íàñòóïíå:</FONT></P>
<P class="ps2"><FONT class="fs102">Çã³äíî ìàòåð³àë³â ñïðàâè òà íàäàíèõ ïîÿñíåíü â³äïóñê òîâàð³â çä³éñíþâàâñÿ íà ñêëàä³ ï³äïðèºìñòâà ç âèïèñêîþ íàêëàäíî¿ íà â³äïóùåíèé òîâàð, ðîçðàõóíêè çðîáëåí³ â êàñ³ ï³äïðèºìñòâà. Íà ïðîäàíèé òîâàð (àêóìóëÿòîð) áóâ âèïèñàíèé ïðèáóòêîâèé êàñîâèé îðäåð ¹ 32 â³ä 07.11.2006 ðîêó íà ñóìó 540,66 ãðí. Âñå öå â³äîáðàæåíî òà ñòîð³íö³ 3 Àêòó ïåðåâ³ðêè.</FONT></P>
<P class="ps2"><FONT class="fs101">Âèñíîâêè Êóéáèøåâñüêî¿ ÌÄÏ² íå â³äïîâ³äàþòü âèìîãàì Çàêîíó Óêðà¿íè «Ïðî çàñòîñóâàííÿ ðåºñòðàòîð³â ðîçðàõóíêîâèõ îïåðàö³é ó ñôåð³ òîðã³âë³, ãðîìàäñüêîãî õàð÷óâàííÿ òà ïîñëóã»¹ 1776-²²² â³ä 01.06.2000 ð. ³ Ïîñòàíîâè Ïðàâë³ííÿ Íàö³îíàëüíîãî Áàíêó Óêðà¿íè ¹ 637 â³ä 15.12.2004 ð. Öèìè íîðìàòèâíèìè àêòàìè íå ïåðåäáà÷åíî âñòàíîâëåííÿ êàñîâèõ àïàðàò³â ó êàñàõ ï³äïðèºìñòâ. Ïðèõ³ä ³ âèäà÷à ãðîøîâèõ êîøò³â ó êàñàõ ï³äïðèºìñòâ îôîðìëÿºòüñÿ ïðèáóòêîâèìè ³ âèäàòêîâèìè êàñîâèìè îðäåðàìè ³ â³äîáðàæàºòüñÿ â êàñîâ³é êíèç³. Êîæåí ïðèáóòêîâèé ³ âèäàòêîâèé îðäåð çàïèñóºòüñÿ íàïðèê³íö³ ðîáî÷îãî äíÿ â êàñîâó êíèãó ³ âèçíà÷àºòüñÿ çàëèøîê êîøò³â ó êàñ³ ï³äïðèºìñòâà íà ê³íåöü ðîáî÷îãî äíÿ.</FONT></P>
<P class="ps2"><FONT class="fs100">Êð³ì òîãî, ïîðóøåíî âèìîãè ñò. 17 Çàêîíó Óêðà¿íè «Ïðî çàñòîñóâàííÿ ðåºñòðàòîð³â ðîçðàõóíêîâèõ îïåðàö³é ó ñôåð³ òîðã³âë³, ãðîìàäñüêîãî õàð÷óâàííÿ òà ïîñëóã»¹ 1776-²²² â³ä 01.06.2000 ð., â³äïîâ³äíî äî ÿêîãî, áàçîþ äëÿ íàðàõóâàííÿ ô³íàíñîâèõ ñàíêö³é º ñóìà âèÿâëåíî¿ ïðè ïðîâåäåíí³ êîíòðîëüíî¿ çàêóï³âë³ òîâàð³â ïðèõîâàíî¿ â³ä îáë³êó âèòîðãó, ùî íå íàä³éøëà â êàñó ï³äïðèºìñòâà.</FONT></P>
<P class="ps2"><FONT class="fs99">Òàêèì ÷èíîì, ñóäîâèìè ð³øåííÿìè ï³äòâåðäæåíî, ùî ñï³ðí³ øòðàôí³ ñàíêö³¿ áóëè íàðàõîâàí³ ïîçèâà÷åì íåçàêîííî.</FONT></P>
<P class="ps2"><FONT class="fs98">Çã³äíî ï. 2.7. Íàêàçó Äåðæàâíî¿ ïîäàòêîâî¿ àäì³í³ñòðàö³¿ â³ä 21.06.01 ð. ¹ 253 «Ïðî çàòâåðäæåííÿ Ïîðÿäêó íàïðàâëåííÿ îðãàíàìè äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè Óêðà¿íè ïîäàòêîâèõ ïîâ³äîìëåíü ïëàòíèêàì ïîäàòê³â òà ð³øåíü ïðî çàñòîñóâàííÿ øòðàôíèõ (ô³íàíñîâèõ) ñàíêö³é», ð³øåííÿ ïðî çàñòîñóâàííÿ øòðàôíèõ (ô³íàíñîâèõ) ñàíêö³é - öå ð³øåííÿ êåð³âíèêà ïîäàòêîâîãî îðãàíó (éîãî çàñòóïíèêà) ùîäî âèÿâëåíîãî ïîðóøåííÿ (êð³ì ïîðóøåííÿ ïðàâèë îïîäàòêóâàííÿ), ÿêå ïðèéìàºòüñÿ â³äïîâ³äíî äî çàêîíîäàâ÷èõ àêò³â, ÿêèìè íàäàíî ïðàâî ïîäàòêîâèì îðãàíàì çàñòîñîâóâàòè øòðàôí³ (ô³íàíñîâ³) ñàíêö³¿.</FONT></P>
<P class="ps2"><FONT class="fs97">Ïóíêòàìè 7.1. òà 7.2 âêàçàíîãî Ïîðÿäêó ðåãëàìåíòîâàíî, ùî ïîäàòêîâèé îðãàí çä³éñíþº ðîçðàõóíîê ñóìè øòðàôíèõ (ô³íàíñîâèõ) ñàíêö³é òà ïðèéìàº â³äïîâ³äíî äî Çàêîíó Óêðà¿íè «Ïðî çàñòîñóâàííÿ ðåºñòðàòîð³â ðîçðàõóíêîâèõ îïåðàö³é ó ñôåð³ òîðã³âë³, ãðîìàäñüêîãî õàð÷óâàííÿ òà ïîñëóã», çàêîí³â ç ïèòàíü çîâí³øíüîåêîíîì³÷íî¿ ä³ÿëüíîñò³ òà ³íøèõ çàêîíîäàâ÷èõ àêò³â, ÿêèìè ïîäàòêîâèì îðãàíàì íàäàíî ïðàâî çàñòîñîâóâàòè øòðàôí³ (ô³íàíñîâ³) ñàíêö³¿, ð³øåííÿ ïðî çàñòîñóâàííÿ øòðàôíèõ (ô³íàíñîâèõ) ñàíêö³é, ÿêå ñêëàäàºòüñÿ çà ôîðìîþ çã³äíî ç äîäàòêîì 8 (ôîðìà «Ñ»). Ð³øåííÿ ïðî çàñòîñóâàííÿ øòðàôíèõ (ô³íàíñîâèõ) ñàíêö³é ñêëàäàºòüñÿ íà ðîçðàõîâàíó ñóìó øòðàôíèõ (ô³íàíñîâèõ) ñàíêö³é.</FONT></P>
<P class="ps2"><FONT class="fs96">Ç îãëÿäó íà çàçíà÷åíå, ð³øåííÿ ¹ 000022303/0/110 â³ä 14.11.06 ð. ïðî çàñòîñóâàííÿ øòðàôíèõ (ô³íàíñîâèõ) ñàíêö³é º ï³äñòàâîþ äëÿ ¿õ ïðèìóñîâîãî ñòÿãíåííÿ. </FONT></P>
<P class="ps2"><FONT class="fs95">Âðàõîâóþ÷è, ùî ð³øåííÿ ¹ 000022303/0/110 â³ä 14.11.06 ð. âèçíàíî íå÷èííèì, à ñóäàìè âñòàíîâëåíî íåçàêîíí³ñòü íàðàõóâàííÿ ñï³ðíèõ ñàíêö³é, ï³äñòàâè äëÿ ¿õ ñòÿãíåííÿ â³äñóòí³.</FONT></P>
<P class="ps2"><FONT class="fs94">Ñóäîâ³ âèòðàòè ðîçïîä³ëÿþòüñÿ â ïîðÿäêó ñò. 94 ÊÀÑ Óêðà¿íè.</FONT></P>
<P class="ps2"><FONT class="fs93">Êåðóþ÷èñü ñò. ñò. 94, 158, 160-163, 167, ðîçä³ëó VII «Ïåðåõ³äí³ ïîëîæåííÿ»ÊÀÑ Óêðà¿íè, ñóä,</FONT></P>
<P class="ps7"><FONT class="fs92">ÏÎÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs91">Ó çàäîâîëåíí³ ïîçîâó Êóéáèøåâñüêî¿ ì³æðàéîííî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Çàïîð³çüêî¿ îáëàñò³ â³äìîâèòè</FONT></P>
<P class="ps3"><FONT class="fs90">Ñóääÿ                                                                                          Â.Ì. Õóòîðíîé</FONT></P>
<P class="ps2"><FONT class="fs88">Â³äïîâ³äíî äî ÷àñòèí 1-4 ñò. 254 ÊÀÑ Óêðà¿íè, 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.</FONT></P>
<P class="ps2"><FONT class="fs87">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. Ó ðàç³ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè ñóäîâå ð³øåííÿ, ÿêùî éîãî íå ñêàñîâàíî, íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè, â³äìîâè ó â³äêðèòò³ àïåëÿö³éíîãî ïðîâàäæåííÿ àáî íàáðàííÿ çàêîííî¿ ñèëè ð³øåííÿì çà íàñë³äêàìè àïåëÿö³éíîãî ïðîâàäæåííÿ.</FONT></P>
<P class="ps2"><FONT class="fs86">Ó ðàç³ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè ñóäîâå ð³øåííÿ, ÿêùî éîãî íå ñêàñîâàíî, íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè, â³äìîâè ó â³äêðèòò³ àïåëÿö³éíîãî ïðîâàäæåííÿ àáî íàáðàííÿ çàêîííî¿ ñèëè ð³øåííÿì çà íàñë³äêàìè àïåëÿö³éíîãî ïðîâàäæåííÿ. ßêùî ñòðîê àïåëÿö³éíîãî îñêàðæåííÿ áóäå ïîíîâëåíî, òî ââàæàºòüñÿ, ùî ïîñòàíîâà ÷è óõâàëà ñóäó íå íàáðàëà çàêîííî¿ ñèëè.</FONT></P>
<P class="ps2"><FONT class="fs85">Ïîñòàíîâà ìîæå áóòè îñêàðæåíà äî Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó øëÿõîì ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè â ïîðÿäêó, ïåðåäáà÷åíîìó ñò. 186 ÊÀÑ Óêðà¿íè. </FONT></P>
<P class="ps2">Ïîñòàíîâó ó ïîâíîìó îáñÿç³ ñêëàäåíî 18.02.2011 ð.</P>