<TITLE>5023/8893/11 (í.ð. 27/305-10)</TITLE>
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<P class="ps13"><FONT class="fs23"><IMG src="herb.gif" height=65 width=49></FONT></P>
<P class="ps14"><FONT class="fs63">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÕÀÐÊ²ÂÑÜÊÎ¯ ÎÁËÀÑÒ² </FONT></P>
<P class="ps15"><FONT class="fs99">________________________________________________________________________</FONT></P>
<P class="ps9"><FONT class="fs62">ÓÕÂÀËÀ</FONT></P>
<P><FONT class="fs98"> "31" æîâòíÿ 2011 ð. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 5023/8893/11 (í.ð. 27/305-10) </FONT></P>
<P class="ps5"><FONT class="fs96">Ñóääÿ ãîñïîäàðñüêîãî ñóäó</FONT><FONT class="fs75"> ßðèçüêî Â.Î.</FONT><FONT class="fs95">&nbsp;ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè ïî ïîçîâí³é çàÿâ³</FONT><FONT class="fs74"> ÀÒÇÒ "Õëàäîïðîì", ì. Õàðê³â </FONT><FONT class="fs94">&nbsp;</FONT><FONT class="fs73">&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps5"><FONT class="fs93"> äî</FONT><FONT class="fs72"> &nbsp;ÒÎÂ "²íâåñòèö³éí³ á³çíåñ ñèñòåìè", ì. Õàðê³â </FONT></P>
<P class="ps5"><FONT class="fs71"> ïðî âèçíàííÿ íåä³éñíèìè äîãîâîð³â</FONT></P>
<P class="ps9"><FONT class="fs69">ÂÑÒÀÍÎÂÈÂ</FONT><FONT class="fs67">:</FONT></P>
<P class="ps7"><FONT class="fs92"> Àêö³îíåðíå òîâàðèñòâî çàêðèòîãî òèïó "Õëàäîïðîì" çâåðíóëîñÿ ç ïîçîâîì äî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "²íâåñòèö³éí³ á³çíåñ ñèñòåìè" ïðî âèçíàííÿ äîãîâîðó êîì³ñ³¿ ¹ 2/8 â³ä 20.11.2009 ð. òà äîãîâîð³â êóï³âë³-ïðîäàæó ¹ 87/4-10 â³ä 28.05.2010 ð. òà ¹ 88/4-10 â³ä 31.05.2010 ð. íåä³éñíèìè.</FONT></P>
<P class="ps7"><FONT class="fs91">Ð³øåííÿì ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 16.12.2010 ð. ó ñïðàâ³ ¹ 27/305-10 ó çàäîâîëåíí³ ïîçîâó â³äìîâëåíî.</FONT></P>
<P class="ps7"><FONT class="fs90">Ïîñòàíîâîþ Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 11.07.2011 ð. çà íàñë³äêàìè ðîçãëÿäó àïåëÿö³éíî¿ ñêàðãè Ñïåö³àë³çîâàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ïî ðîáîò³ ç âåëèêèìè ïëàòíèêàìè ïîäàòê³â â ì. Õàðêîâ³, ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 16.12.2010 ð. ó äàí³é ñïðàâ³ çàëèøåíî áåç çì³í, àïåëÿö³éíó ñêàðãó - áåç çàäîâîëåííÿ ç òèõ ï³äñòàâ, ùî âèñíîâêè ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó íå â³äïîâ³äàþòü íîðìàì ìàòåð³àëüíîãî ³ ïðîöåñóàëüíîãî &nbsp;ïðàâà òà ôàêòè÷íèì &nbsp;îáñòàâèíàì &nbsp;ñïðàâè, &nbsp;à &nbsp;ïîçîâí³ &nbsp;âèìîãè íå ï³äëÿãàþòü çàäîâîëåííþ ç ³íøèõ ï³äñòàâ, à ñàìå òîìó, ùî â ñèëó ÷. 2 ñò. 215 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè &nbsp;&nbsp;âèçíàííÿ íåä³éñíèìè í³ê÷åìíèõ ïðàâî÷èí³â ñóäîì íå âèìàãàºòüñÿ.</FONT></P>
<P class="ps7"><FONT class="fs89">Ïîñòàíîâîþ Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 27.09.2011ð. êàñàö³éíó ñêàðãó Ñïåö³àë³çîâàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ïî ðîáîò³ ç âåëèêèìè ïëàòíèêàìè ïîäàòê³â ó ì. Õàðêîâ³ çàäîâîëåíî ÷àñòêîâî, ïîñòàíîâó Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 11.07.2011 ð. òà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 16.12.2019 ð. ó ñïðàâ³ ¹ 27/305-10 ñêàñîâàíî, ñïðàâó ¹ 27/305-10 íàïðàâëåíî íà íîâèé ðîçãëÿä äî ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³.</FONT></P>
<P class="ps7"><FONT class="fs88">Ï³ñëÿ íàäõîäæåííÿ ñïðàâè íà íîâèé ðîçãëÿä &nbsp;¿é ïðèñâîºíèé íîâèé íîìåð 5023/8893/11.</FONT></P>
<P class="ps7"><FONT class="fs87">Â ïîñòàíîâ³ ÂÃÑÓ â³ä 27.09.2011 ð. òàêîæ çàçíà÷åíî, ùî íåçâàæàþ÷è íà òå, ùî ä³þ÷èì çàêîíîäàâñòâîì îðãàíàì äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè íàäàíî ïðàâî çâåðòàòèñÿ äî ñóä³â ç ïîçîâàìè ïðî ñòÿãíåííÿ â äîõîä äåðæàâè êîøò³â, îäåðæàíèõ çà ïðàâî÷èíàìè, ùî ïîðóøóþòü ïóáë³÷íèé ïîðÿäîê, â÷èíåíèõ ç ìåòîþ, ùî ñóïåðå÷èòü ³íòåðåñàì äåðæàâè ³ ñóñï³ëüñòâà, äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ íå áóëà çàëó÷åíà äî ó÷àñò³ ó ñïðàâ³ ÿê îñîáà, ïðàâ òà îáîâ'ÿçê³â ÿêî¿ ìîæå ñòîñóâàòèñÿ ð³øåííÿ ó äàí³é ñïðàâ³, ùî º ïîðóøåííÿì ñò. 27 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps7"><FONT class="fs86">Çà òàêèõ îáñòàâèí ñóä ââàæàº çà íåîáõ³äíå çàëó÷èòè Ñïåö³àë³çîâàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ ïî ðîáîò³ ç âåëèêèìè ïëàòíèêàìè ïîäàòê³â ó ì. Õàðêîâ³ äî ó÷àñò³ ó ñïðàâ³ â ÿêîñò³ òðåòüî¿ îñîáè, ÿêà íå çàÿâëÿº ñàìîñò³éí³ âèìîãè íà ïðåäìåò ñïîðó.</FONT></P>
<P class="ps7"><FONT class="fs85">Çà òàêèõ îáñòàâèí, êåðóþ÷èñü ñò.ñò. 27, 65, 86 ÃÏÊ Óêðà¿íè</FONT></P>
<P class="ps9"><FONT class="fs66">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps12"><FONT class="fs84"> </FONT></P>
<P class="ps4"><FONT class="fs83">1. Çàëó÷èòè Ñïåö³àë³çîâàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ ïî ðîáîò³ ç âåëèêèìè ïëàòíèêàìè ïîäàòê³â ó ì. Õàðêîâ³ äî ó÷àñò³ ó ñïðàâ³ â ÿêîñò³ òðåòüî¿ îñîáè, ÿêà íå çàÿâëÿº ñàìîñò³éí³ âèìîãè íà ïðåäìåò ñïîðó.</FONT></P>
<P class="ps4"><FONT class="fs82">Ïðèçíà÷èòè ñïðàâó äî ðîçãëÿäó ó ñóäîâîìó çàñ³äàíí³ íà "15" ëèñòîïàäà 2011 ð. î 11:30. &nbsp;&nbsp;</FONT></P>
<P class="ps4"><FONT class="fs80">3. Çîáîâÿçàòè ñòîðîíè &nbsp;íàäàòè äî &nbsp;ñóäó:</FONT></P>
<P class="ps2"><FONT class="fs79"> íîðìàòèâíå òà äîêóìåíòàëüíå îá´ðóíòóâàííÿ ñâîº¿ ïîçèö³¿ ïî ñïðàâ³ íà òåïåð³øí³é ÷àñ ç óðàõóâàííÿì ïîñòàíîâè ÂÃÑÓ â³ä 27.09.2011 ð.</FONT></P>
<P class="ps2"><FONT class="fs78">4. Ñòîðîíàì çàáåçïå÷èòè ÿâêó ñâî¿õ ïîâíîâàæíèõ ïðåäñòàâíèê³â ó ñóäîâå çàñ³äàííÿ.</FONT></P>
<P class="ps2"><FONT class="fs77"> </FONT></P>
<P><FONT class="fs65">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;ßðèçüêî Â.Î.&nbsp;</FONT></P>
<P><FONT class="fs103">Ïðèì³òêà: </FONT><FONT class="fs105">Çâåðíóòè óâàãó ñòîð³í íà òå, ùî ñóä ìàº ïðàâî ñòÿãóâàòè â äîõîä äåðæàâíîãî áþäæåòó ç âèííî¿ ñòîðîíè øòðàô ó ðîçì³ð³ äî 100 íåîïîäàòêîâóâàíèõ ì³í³ìóì³â äîõîä³â ãðîìàäÿí çà íåíàä³ñëàííÿ ó âñòàíîâëåíèé ñòðîê â³äçèâó íà ïîçîâíó çàÿâó àáî âèòðåáóâàíèõ ãîñïîäàðñüêèì ñóäîì ìàòåð³àë³â, à òàêîæ çà óõèëåííÿ â³ä â÷èíåííÿ ä³é, ïîêëàäåíèõ ãîñïîäàðñüêèì ñóäîì íà ñòîðîíó (ï. 5 ñò.83 ÃÏÊ Óêðà¿íè). </FONT></P>