<TITLE>5023/1205/11</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"> "23" ëþòîãî 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 5023/1205/11 </FONT></P>
<P class="ps2"><FONT class="fs59">âõ. ¹ 1205/11</FONT></P>
<P class="ps3"><FONT class="fs58">Ñóääÿ Ì³íüêîâñüêèé Ñ.Â. </FONT></P>
<P class="ps3"><FONT class="fs84">ðîçãëÿíóâøè çàÿâó </FONT><FONT class="fs57">&nbsp;ÄÏ² ó Îðäæîí³ê³äçåâñüêîìó ðàéîí³ ì. Õàðêîâà &nbsp;</FONT></P>
<P class="ps3"><FONT class="fs83">ïðî âèçíàííÿ áàíêðóòîì &nbsp;</FONT><FONT class="fs56"> ÒÎÂ "Ïëàíåòà Ëþêñ", 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 ÒÎÂ «Ïëàíåòà Ëþêñ», ì. Õàðê³â áàíêðóòîì íà ò³é ï³äñòàâ³, ùî áîðæíèê íå ïîäàº äî ÄÏ² ïîäàòêîâó òà ô³íàíñîâó &nbsp;çâ³òí³ñòü á³ëüøå ðîêó, º &nbsp;íåïëàòîñïðîìîæíèì &nbsp;- &nbsp;íå &nbsp;ñïëà÷åíèé ïîäàòêîâèé &nbsp;áîðã &nbsp;íà &nbsp;çàãàëüíó ñóìó &nbsp;øòðàôíèõ ñàíêö³é &nbsp;4&nbsp;232,34 ãðí.</FONT></P>
<P class="ps4"><FONT class="fs81">Ðîçãëÿíóâøè íàäàíó ñóäó çàÿâó êðåäèòîðà ³ äîäàí³ &nbsp;äî çàÿâè &nbsp;êðåäèòîðà äîêóìåíòè, ñóä âñòàíîâèâ, ùî &nbsp;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 ïðî áàíêðóòñòâî çàÿâà ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî â³äñóòíüîãî áîðæíèêà ìîæå 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 &nbsp;&nbsp;ó ðîçì³ð³ 4&nbsp;232,34 ãðí., ùî ñêëàäàºòüñÿ ³ç ñóì øòðàôíèõ ñàíêö³é ç ïîäàòêó íà ïðèáóòîê 1530 ãðí., &nbsp;ç ïîäàòêó íà äîäàíó âàðò³ñòü 2&nbsp;380 ãðí., ç êîìóíàëüíîãî ïîäàòêó 322,34 ãðí. &nbsp;çà ïîðóøåííÿ ïîäàòêîâîãî çàêîíîäàâñòâà. Âêàçàí³ ñóìè øòðàôíèõ ñàíêö³é &nbsp;áóëè íàðàõîâàí³ êðåäèòîðîì &nbsp;áîðæíèêó íà ï³äñòàâ³ ïîäàòêîâèõ ïîâ³äîìëåíü - ð³øåíü â &nbsp;2008, 2009 òà 2010ð. ó â³äïîâ³äíîñò³ äî &nbsp;&nbsp;ïîëîæåíü Çàêîíó Óêðà¿íè « Ïðî ïîðÿäîê ïîãàøåííÿ çîáîâÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòîì òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè» â ðåäàêö³¿ &nbsp;³ç çì³íàìè òà äîïîâíåííÿìè &nbsp;â³ä 21.12.2000ð. </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 &nbsp;äî &nbsp;01.01.2011ð. &nbsp;áóâ &nbsp;Çàêîí Óêðà¿íè «Ïðî ñèñòåìó îïîäàòêóâàííÿ». </FONT></P>
<P class="ps4"><FONT class="fs76">Ñòàòòÿ &nbsp;ñò..2 Çàêîíó Óêðà¿íè «Ïðî ñèñòåìó îïîäàòêóâàííÿ» (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. &nbsp;²äåíòè÷íå ïîíÿòòÿ ïîäàòêó òà çáîðó âèçíà÷åíî ñò.6 «Ïîäàòêîâîãî Êîäåêñó Óêðà¿íè» (äàë³ Êîäåêñ), ùî ïî÷àâ ä³ÿòè ç &nbsp;02.01.2011ð. </FONT></P>
<P class="ps4"><FONT class="fs75"> Â³äïîâ³äíî äî ñò..1 Çàêîíó &nbsp;áóäü-ÿê³ ïîäàòêè ³ çáîðè (îáîâ'ÿçêîâ³ ïëàòåæ³), ÿê³ çàïðîâàäæóþòüñÿ çàêîíàìè Óêðà¿íè, ìàþòü áóòè âêëþ÷åí³ äî öüîãî Çàêîíó. Ïîäàòêè ³ 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. 9, ñò.10 &nbsp;Êîäåêñó â Óêðà¿íè âèçíà÷åíî &nbsp;ïåðåë³ê &nbsp;çàãàëüíîäåðæàâíèõ ³ ì³ñöåâèõ ïîäàòê³â ³ çáîð³â (îáîâ'ÿçêîâèõ ïëàòåæ³â), ùî º &nbsp;ïåðåë³êîì âè÷åðïíèì. </FONT></P>
<P class="ps4"><FONT class="fs73">Ïðîòå, í³ ðàí³øå ä³þ÷èé &nbsp;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 ð³âíÿ 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» &nbsp;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 &nbsp;àáç. 7 &nbsp;ñò.1 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» (äàë³ - Çàêîí ïðî áàíêðóòñòâî) âèçíà÷åíî ïîíÿòòÿ ãðîøîâîãî çîáîâÿçàííÿ, ÿêå ìàº ñóòòºâ³ â³äì³ííîñò³ â³ä ïîíÿòòÿ &nbsp;«ïîäàòêîâèé &nbsp;áîðã» &nbsp;çã³äíî ç ñò.1 Çàêîíîì Óêðà¿íè «Ïðî ïîðÿäîê ïîãàøåííÿ &nbsp;ïîäàòêîâèõ çîáîâÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòîì òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè», ùî ä³ÿâ äî 01.01.2011ð. òà â³ä &nbsp;ïîíÿòòÿ &nbsp;«ãðîøîâîãî çîáîâÿçàííÿ ïëàòíèê³â ïîäàòê³â», ÿêå âèçíà÷åíî ó ä³þ÷îìó íà öåé ÷àñ &nbsp;ï.14.1.39 ñò.14 Ïîäàòêîâîãî Êîäåêñó &nbsp;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 &nbsp;áîðæíèêà &nbsp;íå çàðàõîâóºòüñÿ íåäî¿ìêà (ïåíÿ òà øòðàô), ÿêà âèçíà÷åíà íà äàòó &nbsp;ïîäàííÿ çàÿâè äî ãîñïîäàðñüêîãî ñóäó.</FONT></P>
<P class="ps4"><FONT class="fs69">Êð³ì òîãî, àáç.6 ñò.1 Çàêîíó &nbsp;ïðî áàíêðóòñòâî &nbsp;âèçíà÷åíî, ùî êðåäèòîðîì áîðæíèêà º þðèäè÷íà ÷è 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 &nbsp; ïîäàòê³â çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â.) &nbsp;</FONT></P>
<P class="ps4"><FONT class="fs68">Îòæå, &nbsp;â çâÿçêó ç òèì, ùî âèçíà÷åí³ çàÿâíèêîì (êðåäèòîðîì) ÄÏ² â çàÿâ³ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ãðîøîâ³ âèìîãè äî áîðæíèêà ñêëàäàþòüñÿ &nbsp;ëèøå ç ñóì øòðàôíèõ ñàíêö³é çà ïîðóøåííÿ ïîäàòêîâîãî çàêîíîäàâñòâà îñòàíí³ íå çàðàõîâóþòüñÿ äî ñêëàäó ãðîøîâèõ çîáîâÿçàíü ïðè ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî áîðæíèêà, ³ ÿê íàñë³äîê íå ìîæóòü ïîêëàäàòèñÿ â ï³äñòàâó êðåäèòîðñüêèõ âèìîã &nbsp;êðåäèòîðà äî áîðæíèêà ó â³äïîâ³äíîñò³ äî ïîëîæåíü ñò.1 Çàêîíó ïðî áàíêðóòñòâî, îñê³ëüêè &nbsp;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 Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì &nbsp;ïðîâàäæåííÿ &nbsp;ó ñïðàâàõ ïðî áàíêðóòñòâî ðåãóëþºòüñÿ öèì Çàêîíîì, Ãîñïîäàðñüêèì ïðîöåñóàëüíèì &nbsp;êîäåêñîì Óêðà¿íè, ³íøèìè çàêîíîäàâ÷èìè &nbsp;àêòàìè &nbsp;Óêðà¿íè. </FONT></P>
<P class="ps4"><FONT class="fs66">Çã³äíî ç &nbsp;÷.2 &nbsp;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 &nbsp;âñòàíîâëåíèõ Çàêîíó Óêðà¿íè &nbsp;Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì. Â³äòàê &nbsp;&nbsp;ó ïðèéíÿòò³ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî &nbsp;áîðæíèêà &nbsp;ìîæå áóòè &nbsp;â³äìîâëåíî ç ï³äñòàâ ïåðåäáà÷åíèõ 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., ï.1ñò.62 , 86 &nbsp;ÃÏÊ Óêðà¿íè.</FONT></P>
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<P class="ps6"><FONT class="fs54">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps4"><FONT class="fs62"> 1. Â³äìîâèòè ó ïðèéíÿòòÿ çàÿâè êðåäèòîðó ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî (âñüîãî &nbsp;íà &nbsp;42 àðê.).</FONT><FONT class="fs53"> </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;Ì³íüêîâñüêèé Ñ.Â. </FONT></P>