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<P class="ps20"><FONT class="fs334"><IMG src="herb.gif" height=71 width=53></FONT></P>
<P class="ps14"><FONT class="fs202">äîíåöüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä</FONT></P>
<P class="ps14"><FONT class="fs332"> &nbsp;</FONT></P>
<P class="ps14"><FONT class="fs204">Ïîñòàíîâà</FONT></P>
<P class="ps14"><FONT class="fs206">²ìåíåì Óêðà¿íè</FONT></P>
<P>17.10.2011<FONT class="fs210"> ð.           ñïðàâà ¹13/5009/2916/11</FONT></P>
<P class="ps6">Äîíåöüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿ ñóää³â:</P>
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<TR><TD width="31 %" class="tds9"><P>ãîëîâóþ÷îãî:</P><P class="ps3">ñóää³â</P></TD><TD width="69 %" class="tds9"><P class="ps19">Ñêëÿðóê Î.².</P><P class="ps3">Ëîìîâöåâî¿ Í.Â., Ìàëàøêåâè÷à Ñ.À.</P></TD></TR>
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<TR><TD width="31 %" class="tds10"><P class="ps19">çà ó÷àñòþ: &nbsp;</P></TD><TD width="69 %" class="tds10"><BR>
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<TR><TD width="31 %" class="tds11"><P class="ps19">ïðîêóðîðà:</P></TD><TD width="69 %" class="tds11"><P class="ps19">íå çÿâèâñÿ</P></TD></TR>
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<TR><TD width="31 %" class="tds12"><P class="ps19">ïðåäñòàâíèê³â ñòîð³í:</P></TD><TD width="69 %" class="tds12"><BR>
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<TR><TD width="31 %" class="tds13"><P class="ps19">â³ä ïîçèâà÷à:</P></TD><TD width="69 %" class="tds13"><P class="ps19">íå çÿâèâñÿ</P></TD></TR>
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<TR><TD width="31 %" class="tds14"><P class="ps19">â³ä â³äïîâ³äà÷à:</P></TD><TD width="69 %" class="tds14"><P class="ps19">Êàáàíîâ Î.Ñ. äèðåêòîð</P></TD></TR>
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<TR><TD width="31 %" class="tds15"><P>ðîçãëÿíóâøè ó â³äêðèòîìó </P><P>ñóäîâîìó çàñ³äàíí³ àïåëÿö³éíó ñêàðãó</P></TD><TD width="69 %" class="tds15"><P class="ps19">Ïðèâàòíîãî ï³äïðèºìñòâà Òðåê, ì. Çàïîð³ææÿ</P></TD></TR>
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<TR><TD width="31 %" class="tds16"><P>íà ð³øåííÿ </P><P>ãîñïîäàðñüêîãî ñóäó</P></TD><TD width="69 %" class="tds16"><BR>
<P class="ps3">Çàïîð³çüêî¿ îáëàñò³</P></TD></TR>
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<TR><TD width="31 %" class="tds17"><P>â³ä</P></TD><TD width="69 %" class="tds17"><P class="ps19">18.07.2011ð. (ïîâíèé òåêñò ð³øåííÿ ï³äïèñàíî 19.07.2011ð.)</P></TD></TR>
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<TR><TD width="31 %" class="tds18"><P>ïî ñïðàâ³</P></TD><TD width="69 %" class="tds18"><P class="ps19">¹13/5009/2916/11 (ñóääÿ: Ñåðê³ç Â.Ã.)</P></TD></TR>
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<TR><TD width="31 %" class="tds19"><P>çà ïîçîâîì:</P></TD><TD width="69 %" class="tds19"><P class="ps18">Ïðîêóðîðà Çàâîäñüêîãî ðàéîíó ì. Çàïîð³ææÿ, Çàïîð³çüêî¿ îáëàñò³ â ³íòåðåñàõ äåðæàâè, â îñîá³ îðãàíó, óïîâíîâàæåíîãî äåðæàâîþ çä³éñíþâàòè â³äïîâ³äí³ ôóíêö³¿ â ñï³ðíèõ â³äíîñèíàõ: Çàïîð³çüêî¿ ì³ñüêî¿ ðàäè, ì. Çàïîð³ææÿ</P></TD></TR>
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<TR><TD width="31 %" class="tds20"><P>äî â³äïîâ³äà÷à:</P></TD><TD width="69 %" class="tds20"><P class="ps19">Ïðèâàòíîãî ï³äïðèºìñòâà Òðåê, ì. Çàïîð³ææÿ</P></TD></TR>
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<TR><TD width="31 %" class="tds21"><P>ïðî</P></TD><TD width="69 %" class="tds21"><P class="ps19">âíåñåííÿ çì³í äî ïóíêòó 9 äîãîâîðó îðåíäè çåìåëüíî¿ ä³ëÿíêè â³ä 07.10.2005ð.</P></TD></TR>
<P class="ps8">ÂÑÒÀÍÎÂÈÂ:</P>
<P class="ps9">Ð³øåííÿ îá´ðóíòîâàíî òèì, ùî äîãîâ³ð ìîæå &nbsp;áóòè çì³íåíî àáî ðîç³ðâàíî çà ð³øåííÿì ñóäó íà âèìîãó îäí³º¿ &nbsp;³ç ñòîð³í ó ðàç³ &nbsp;³ñòîòíîãî ïîðóøåííÿ äîãîâîðó äðóãîþ &nbsp;ñòîðîíîþ &nbsp;òà â ³íøèõ &nbsp;âèïàäêàõ, âñòàíîâëåíèõ äîãîâîðîì àáî çàêîíîì, à òàêîæ ïðèïèñàìè ï.12 òà ï.32 äîãîâîðó, ï.ï.288.1, 288.4, 288.5 ñò.288 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</P>
<P class="ps11">Íå ïîãîäèâøèñü ç ïðèéíÿòèì ð³øåííÿì, Ïðèâàòíå ï³äïðèºìñòâî Òðåê, &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ì. Çàïîð³ææÿ, Çàïîð³çüêî¿ îáëàñò³ çâåðíóëîñÿ äî Äîíåöüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó &nbsp;Çàïîð³çüêî¿ îáëàñò³ ïî ñïðàâ³ ¹13/5009/2916/11 â³ä 18.07.2011ð. â ÿê³é ïðîñèòü ð³øåííÿ ñêàñóâàòè òà ïðèéíÿòè íîâå ð³øåííÿ, ÿêèì â çàäîâîëåí³ &nbsp;ïîçîâíèõ âèìîã â³äìîâèòè. Çàÿâíèê àïåëÿö³éíî¿ ñêàðãè ââàæàº, ùî ð³øåííÿ ñóäîì ïåðøî¿ ³íñòàíö³¿ ïðèéíÿòî ç íåïîâíèì ç'ÿñóâàííÿì îáñòàâèí, ùî ìàþòü çíà÷åííÿ äëÿ ñïðàâè, ç íåâ³äïîâ³äí³ñòþ âèñíîâê³â, âèêëàäåíèõ ó ð³øåíí³ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó, îáñòàâèíàì ñïðàâè. </P>
<P class="ps11">Â îá´ðóíòóâàííÿ àïåëÿö³éíî¿ ñêàðãè ïîñèëàºòüñÿ íà òå, ùî ðîçðàõóíîê ïîçèâà÷à ðîçì³ðó îðåíäíî¿ ïëàòè º áåçï³äñòàâíèì ³ íåîá´ðóíòîâàíèì, îñê³ëüêè, ð³øåííÿì Çàïîð³çüêî¿ ì³ñüêî¿ ðàäè ¹14 â³ä 27.12.2006ð. âñòàíîâëåíî ðîçì³ð îðåíäíî¿ ïëàòè 4% çà çåìåëüí³ ä³ëÿíêè äëÿ ï³äïðèºìñòâ, ùî çä³éñíþþòü òîðã³âëþ íàôòîïðîäóêòàìè. Àëå, ÿê âáà÷àºòüñÿ ç Äîâ³äêè ç ªÄÐÏÎÓ, ï³äïðèºìñòâî â³äïîâ³äà÷à íå çàéìàºòüñÿ òîðã³âëåþ íàôòîïðîäóêòàìè. Çåìåëüíà ä³ëÿíêà áóëà âèä³ëåíà äëÿ ðîçòàøóâàííÿ ðåìîíòíî-ñêëàäñüêî¿ áàçè.</P>
<P class="ps9">06.09.2011ð. íà àäðåñó Äîíåöüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó &nbsp;â³ä &nbsp;Çàïîð³çüêî¿ &nbsp;ì³ñüêî¿ ðàäè íàä³éøëè ïèñüìîâ³ çàïåðå÷åííÿ íà àïåëÿö³éíó ñêàðãó, â ÿêèõ ïîçèâà÷ ïðîñèòü ñóä, ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ &nbsp;çàëèøèòè áåç çì³í. </P>
<P class="ps9">Ó ñóäîâîìó çàñ³äàíí³ (17.10.2011ð.) ïðîêóðîð ïðîòè çàäîâîëåííÿ àïåëÿö³éíî¿ ñêàðãè çàïåðå÷óâàâ, ïðîñèâ ð³øåííÿ çàëèøèòè áåç çì³í.</P>
<P class="ps13">Ïðåäñòàâíèê çàÿâíèêà àïåëÿö³éíî¿ ñêàðãè â ñóäîâîìó çàñ³äàíí³ &nbsp;äîâîäè âèêëàäåí³ â àïåëÿö³éí³é ñêàðç³ ï³äòðèìàâ.</P>
<P class="ps12">Ïðåäñòàâíèê Çàïîð³çüêî¿ ì³ñüêî¿ ðàäè â ñóäîâå çàñ³äàííÿ íå çÿâèâñÿ. </P>
<P class="ps8">Â³äïîâ³äíî äî ñòàòò³ 98 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ïðî ÷àñ ³ ì³ñöå ñóäîâîãî çàñ³äàííÿ ïðåäñòàâíèêè ñòîð³í áóëè ïîâ³äîìëåí³ íàëåæíèì ÷èíîì. Ïðî íàÿâí³ñòü ïîâàæíèõ ïðè÷èí íåÿâêè ó ñóäîâå çàñ³äàííÿ àïåëÿö³éíî¿ ³íñòàíö³¿ óïîâíîâàæåíèõ ïðåäñòàâíèê³â &nbsp;ñóä íå ïîâ³äîìèëè, ñâî¿ìè ïðàâàìè, ïåðåäáà÷åíèìè &nbsp;ñò. 22 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, íå ñêîðèñòàëèñÿ. </P>
<P class="ps8">Óõâàëàìè Äîíåöüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 15.08.2011ð. òà 07.09.2011ð. ÿâêà ñòîð³í íå áóëà âèçíàíà îáîâÿçêîâîþ.</P>
<P class="ps8">Âðàõîâóþ÷è âèêëàäåíå òà òå, ùî àïåëÿö³éíà ³íñòàíö³ÿ, â³äïîâ³äíî äî &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ïðèïèñ³â ñò. 101 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ïåðåãëÿäàº ñïðàâó çà íàÿâíèìè â &nbsp;í³é äîêàçàìè, &nbsp;íå çâÿçàíà äîâîäàìè àïåëÿö³éíî¿ ñêàðãè òà ïåðåâ³ðÿº çàêîíí³ñòü ³ îá´ðóíòîâàí³ñòü ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ó ïîâíîìó îáñÿç³, ñóäîâà êîëåã³ÿ ââàæàº ìîæëèâèì ðîçãëÿíóòè àïåëÿö³éíó ñêàðãó çà â³äñóòí³ñòþ ïðåäñòàâíèê³â ïîçèâà÷à.</P>
<P class="ps8">Ðîçïîðÿäæåííÿì ãîëîâè Äîíåöüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 17.10.2011 ð. ó çâÿçêó ç îáðàííÿì ñóää³ Àëººâî¿ ².Â. ñóääåþ Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè áóëî çì³íåíî ñêëàä êîëåã³¿ ñóää³â, ñôîðìîâàíî éîãî ó íàñòóïíîìó ñêëàä³: ãîëîâóþ÷èé ñóääÿ Ñêëÿðóê Î.²., ñóää³: Ëîìîâöåâà Í.Â., Ìàëàøêåâè÷ Ñ.À.</P>
<P class="ps7">Ðîçãëÿíóâøè ìàòåð³àëè ãîñïîäàðñüêî¿ ñïðàâè, àïåëÿö³éíó ñêàðãó, ïåðåâ³ðèâøè ïðàâ³ëüí³ñòü çàñòîñóâàííÿ ñóäîì ïåðøî¿ ³íñòàíö³¿ íîðì ìàòåð³àëüíîãî òà ïðîöåññóàëüíîãî ïðàâà, ñóäîâà êîëåã³ÿ âñòàíîâèëà.</P>
<P class="ps8">07.10.2005 ðîêó ì³æ &nbsp;Çàïîð³çüêîþ ì³ñüêîþ ðàäîþ (îðåíäîäàâåöü) òà Ïðèâàòíèì ï³äïðèºìñòâîì "Òðåê" (îðåíäàð) áóâ óêëàäåíèé äîãîâ³ð îðåíäè çåìåëüíî¿ ä³ëÿíêè, â³äïîâ³äíî äî ï. 1 ÿêîãî, îðåíäîäàâåöü (ïîçèâà÷) â³äïîâ³äíî äî ð³øåííÿ äâàäöÿòü äðóãî¿ ñåñ³¿ ÷åòâåðòîãî ñêëèêàííÿ Çàïîð³çüêî¿ ì³ñüêî¿ ðàäè ¹37/513 â³ä 01 ñåðïíÿ 2005ð., íàäàº à îðåíäàð ïðèéìàº â ñòðîêîâå ïëàòíå êîðèñòóâàííÿ çåìåëüíó ä³ëÿíêó äëÿ ðîçòàøóâàííÿ ðåìîíòíî-ñêëàäñüêî¿ áàçè, ÿêà çíàõîäèòüñÿ: ì. Çàïîð³ææÿ, âóë. Çåéñüêà, 3.</P>
<P class="ps8">Â ïóíêò³ 8 äîãîâîðó ñòîðîíè ïåðåäáà÷èëè, ùî äîãîâ³ð óêëàäåíèé ñòðîêîì íà äåñÿòü ðîê³â. </P>
<P class="ps8">Â³äïîâ³äíî äî ï. 9 äîãîâîðó, îðåíäíà ïëàòà âíîñèòüñÿ îðåíäàðåì ó ãðîøîâ³é ôîðì³ òà â ðîçì³ð³ 1773 ãðí. 95 êîï. çà êàëåíäàðíèé ð³ê â ö³íàõ 2005 ðîêó. </P>
<P class="ps8">Îá÷èñëåííÿ ðîçì³ðó &nbsp;îðåíäíî¿ ïëàòè çä³éñíþºòüñÿ &nbsp;ç óðàõóâàííÿì &nbsp;³íäåêñ³â ³íôëÿö³¿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ï. 10 äîãîâðó). </P>
<P class="ps8">Â ïóíêò³ 12 äîãîâîðó ñòîðîíè ïåðåäáà÷èëè, ùî &nbsp;ðîçì³ð &nbsp;îðåíäíî¿ ïëàòè &nbsp;ïåðåãëÿäàºòüñÿ &nbsp;îäèí ðàç &nbsp;íà ð³ê &nbsp;ó ðàç³: </P>
<P class="ps8">- çì³íè óìîâ ãîñïîäàðþâàííÿ, ïåðåäáà÷åíèõ äîãîâîðîì îðåíäè çåìë³; </P>
<P class="ps8">- çì³íè&nbsp;&nbsp;ðîçì³ð³â &nbsp;&nbsp;çåìåëüíîãî&nbsp;&nbsp;ïîäàòêó, &nbsp;ï³äâèùåííÿ &nbsp;&nbsp;ö³í,&nbsp;&nbsp;òàðèô³â,&nbsp;â&nbsp;òîìó&nbsp;÷èñë³ âíàñë³äîê ³íôëÿö³¿; </P>
<P class="ps8">- ïîã³ðøåííÿ ñòàíó îðåíäîâàíî¿ çåìåëüíî¿ ä³ëÿíêè íå ç âèíè îðåíäàðÿ, ùî ï³äòâåðäæåíî äîêóìåíòàìè;</P>
<P class="ps8">- ïðèéíÿòòÿ îðåíäîäàâöåì ð³øåííÿ ïðî çá³ëüøåííÿ àáî çìåíøåííÿ îðåíäíî¿ ïëàòè; </P>
<P class="ps8">- â ³íøèõ âèïàäêàõ, ïåðåäáà÷åíèõ &nbsp;çàêîíîì. &nbsp;&nbsp;</P>
<P class="ps8">Çàêîíàìè Óêðà¿íè &nbsp;¹ 309-Ó1 â³ä 03.06.2008ð. òà ¹ 043644-10 â³ä 02.12.2010ð. áóëè âíåñåí³ çì³íè äî ñòàòò³ 21 Çàêîíó Óêðà¿íè Ïðî îðåíäó çåìë³, à ñàìå: ðîçì³ð, ôîðìà &nbsp;³ ñòðîêè &nbsp;âíåñåííÿ &nbsp;îðåíäíî¿ ïëàòè íà çåìëþ âñòàíîâëþþòüñÿ &nbsp;çà çãîäîþ ñòîð³í ó äîãîâîð³ îðåíäè (êð³ì ñòðîê³â âíåñåííÿ îðåíäíî¿ ïëàòè çà çåìåëüí³ ä³ëÿíêè äåðæàâíî¿ &nbsp;òà êîìóíàëüíî¿ âëàñíîñò³, ÿê³ âñòàíîâëþþòüñÿ &nbsp;â³äïîâ³äíî &nbsp;äî Ïîäàòêîâîãî êîäåêñó Óêðà¿íè. </P>
<P class="ps8">Â³äïîâ³äíî äî ï. ï. &nbsp;288.5.1 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè &nbsp;ðîçì³ð &nbsp;îðåíäíî¿ ïëàòè âñòàíîâëþºòüñÿ &nbsp;ó äîãîâîð³ &nbsp;îðåíäè, àëå &nbsp;ð³÷íà ñóìà ïëàòåæó íå ìîæå áóòè ìåíøîþ: </P>
<P class="ps8">- äëÿ çåìåëü ñ³ëüñüêîãîñïîäàðñüêîãî ïðèçíà÷åííÿ - ðîçì³ðó çåìåëüíîãî ïîäàòêó, ùî &nbsp;âñòàíîâëþºòüñÿ &nbsp;&nbsp;öèì ðîçä³ëîì; </P>
<P class="ps8">- äëÿ ³íøèõ êàòåãîð³é çåìåëü - òðèêðàòíîãî ðîçì³ðó çåìåëüíîãî ïîäàòêó, ùî âñòàíîâëþºòüñÿ öèì ðîçä³ëîì. </P>
<P class="ps8">Â³äïîâ³äíî äî ï. 274.1. ñò. 274 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ñòàâêà ïîäàòêó çà çåìåëüí³ ä³ëÿíêè, íîðìàòèâíó ãðîøîâó îö³íêó ÿêèõ ïðîâåäåíî, âñòàíîâëþºòüñÿ ó ðîçì³ð³ 1 â³äñîòêà â³ä ¿õ íîðìàòèâíî¿ ãðîøîâî¿ îö³íêè , çà âèíÿòêîì çåìåëüíèõ ä³ëÿíîê, çàçíà÷åíèõ ó ñòàòòÿõ 272, 273, 276 ³ 278 öüîãî Êîäåêñó. </P>
<P class="ps8">&nbsp;Òàê, ðîçì³ð ð³÷íî¿ îðåíäíî¿ ïëàòè íå ìîæå áóòè ìåíøèì 3-õ â³äñîòê³â â³ä íîðìàòèâíî¿ ãðîøîâî¿ îö³íêè çåìåëüíî¿ ä³ëÿíêè. </P>
<P class="ps8">ßê âñòàíîâëåíî ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì, Çàïîð³çüêà ì³ñüêà ðàäà ïðèéíÿëà ð³øåííÿ &nbsp;¹9 â³ä 18.01.2008 «Ïðî âíåñåííÿ çì³í äî ð³øåííÿ Çàïîð³çüêî¿ ì³ñüêî¿ ðàäè â³ä 27.12.06ð., &nbsp;¹ 14 «Ïðî çàòâåðäæåííÿ ðîçì³ð³â îðåíäíî¿ ïëàòè çà çåìåëüí³ ä³ëÿíêè ïåâíîãî ôóíêö³îíàëüíîãî ïðèçíà÷åííÿ ó ì. Çàïîð³ææ³», ¹79-2008-03-03 Ïðî &nbsp;çàòâåðäæåííÿ íîðìàòèâíî¿ &nbsp;ãðîøîâî¿ îö³íêè çåìåëü &nbsp;ì³ñòà Çàïîð³ææÿ. </P>
<P class="ps8">Çåìåëüíà ä³ëÿíêà, ÿêà ïåðåäàíà â³äïîâ³äà÷ó â îðåíäó ïðîéøëà íîðìàòèâíó îö³íêó ³ íà ÷àñ çâåðíåííÿ äî ñóäó ³ç ïîçîâîì ñêëàäàëà â³äïîâ³äíî äàíèõ äåðæêîìçåìó 2188 201ãðí. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;50 êîï. Íà âêàçàí³é çåìåëüí³é ä³ëÿíö³ ðîçòàøîâàíà ðåìîíòíî-ñêëàäñüêà áàçà.</P>
<P class="ps8"> Ñóäîâà êîëåã³ÿ ïîãîäæóºòüñÿ ç âèñíîâêîì ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó, ùî ïóíêò 9 äîãîâîðó îðåíäè, óêëàäåíîãî ì³æ ïîçèâà÷åì òà â³äïîâ³äà÷åì, íå â³äïîâ³äàº âèìîãàì Ïîäàòêîâîãî êîäåêñó Óêðà¿íè â ÷àñòèí³ âñòàíîâëåíî¿ îðåíäíî¿ ïëàòè. </P>
<P class="ps8">Ñòàòòåþ 30 Çàêîíó Óêðà¿íè «Ïðî îðåíäó çåìë³» òà ï. 32 äîãîâîðó çì³íà óìîâ äîãîâîðó çä³éñíþºòüñÿ ó ïèñüìîâ³é ôîðì³ çà âçàºìíîþ çãîäîþ ñòîð³í. Ó ðàç³ íåäîñÿãíåííÿ çãîäè ùîäî çì³íè óìîâ äîãîâîðó ñï³ð ðîçãëÿäàºòüñÿ ó ñóäîâîìó ïîðÿäêó. </P>
<P class="ps8">Ïðèâàòíå ï³äïðèºìñòâî Òðåê&nbsp; â³äïîâ³ä³ íà çàçíà÷åíó ïðîïîçèö³þ íå íàäàâ. Ç ïèòàíü âèãîòîâëåííÿ òà ï³äïèñàííÿ äîäàòêîâî¿ óãîäè ïî äîãîâîðó îðåíäè çåìë³ â³äïîâ³äà÷ äî Çàïîð³çüêî¿ ì³ñüêî¿ ðàäè íå çâåðòàâñÿ. </P>
<P class="ps8">Ç ìàòåð³àë³â ñïðàâè âáà÷àºòüñÿ, ùî ñòîðîíè íå äîñÿãëè âçàºìíî¿ çãîäè ùîäî âíåñåííÿ çì³í äî äîãîâîðó, ó çâ'ÿçêó ç ÷èì áóëî ïîäàíî ïîçîâíó çàÿâó. &nbsp;&nbsp;&nbsp;</P>
<P class="ps8">ßê çàçíà÷àëîñÿ âèùå, ð³øåííÿì &nbsp;ãîñïîäàðñüêîãî &nbsp;ñóäó &nbsp;Çàïîð³çüêî¿ îáëàñò³ ïî ñïðàâ³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹13/5009/2916/11 â³ä 18.07.2011ð., ïîâíèé òåêñò ÿêîãî ï³äïèñàíèé 19.07.2011ð. (ñóääÿ: &nbsp;Ñåðê³ç Â.Ã.) ïîçîâí³ âèìîãè ïðîêóðîðà çàäîâîëåíî. &nbsp;</P>
<P class="ps8">Ïåðåâ³ðèâøè ìàòåð³àëè ñïðàâè ñóäîâà êîëåã³ÿ ââàæàº, ùî àïåëÿö³éíà ñêàðãà ï³äëÿãàº çàäîâîëåííþ ç îãëÿäó íà íàñòóïíå.</P>
<P class="ps8">Ñòàòòåþ 116 Çåìåëüíîãî êîäåêñó Óêðà¿íè âèçíà÷åíî, ùî ãðîìàäÿíè òà þðèäè÷í³ îñîáè íàáóâàþòü ïðàâà âëàñíîñò³ òà ïðàâà êîðèñòóâàííÿ çåìåëüíèìè ä³ëÿíêàìè ³ç çåìåëü äåðæàâíî¿ àáî êîìóíàëüíî¿ âëàñíîñò³ çà ð³øåííÿì îðãàí³â âèêîíàâ÷î¿ âëàäè àáî îðãàí³â ì³ñöåâîãî ñàìîâðÿäóâàííÿ â ìåæàõ ¿õ ïîâíîâàæåíü, âèçíà÷åíèõ öèì Êîäåêñîì. </P>
<P class="ps8">Â ñèëó ñòàòò³ 124 Çåìåëüíîãî êîäåêñó Óêðà¿íè ïåðåäà÷à â îðåíäó çåìåëüíèõ ä³ëÿíîê, ùî ïåðåáóâàþòü ó äåðæàâí³é àáî êîìóíàëüí³é âëàñíîñò³, çä³éñíþºòüñÿ íà ï³äñòàâ³ ð³øåííÿ â³äïîâ³äíîãî îðãàíó âèêîíàâ÷î¿ âëàäè àáî îðãàíó ì³ñöåâîãî ñàìîâðÿäóâàííÿ øëÿõîì óêëàäàííÿ äîãîâîðó îðåíäè çåìåëüíî¿ ä³ëÿíêè.</P>
<P class="ps8">Â³äïîâ³äíî äî ñò. 13 Çàêîíó Óêðà¿íè "Ïðî ïëàòó çà çåìëþ" ï³äñòàâîþ äëÿ íàðàõóâàííÿ îðåíäíî¿ ïëàòè çà çåìåëüíó ä³ëÿíêó, ÿêà ïåðåáóâàº ó äåðæàâí³é àáî êîìóíàëüí³é âëàñíîñò³, º äîãîâ³ð îðåíäè çåìë³.</P>
<P class="ps8">Çà ïðèïèñàìè ñò.18 Çàêîíó Óêðà¿íè «Ïðî îö³íêó çåìåëü»íîðìàòèâíà ãðîøîâà îö³íêà çåìåëüíèõ ä³ëÿíîê ïðîâîäèòüñÿ äî äåðæàâíèõ ñòàíäàðò³â, íîðì, ïðàâèë, à òàêîæ ³íøèõ íîðìàòèâíî-ïðàâîâèõ àêò³â íà çåìëÿõ óñ³õ êàòåãîð³é òà ôîðì âëàñíîñò³.</P>
<P class="ps8">Çã³äíî ñò. 23 Çàêîíó òåõí³÷íà &nbsp;äîêóìåíòàö³ÿ ç íîðìàòèâíî¿ ãðîøîâî¿ îö³íêè çåìåëüíèõ ä³ëÿíîê ó ìåæàõ íàñåëåíèõ ïóíêò³â çàòâåðäæóºòüñÿ â³äïîâ³äíîþ ñ³ëüñüêîþ, &nbsp;ñåëèùíîþ, ì³ñüêîþ ðàäîþ.</P>
<P class="ps8">Çàêîíàìè Óêðà¿íè &nbsp;¹ 309- VI â³ä 03.06.2008ð. òà N 2756-VI â³ä 02.12.2010ð. áóëè âíåñåí³ çì³íè äî ñòàòò³ 21 Çàêîíó Óêðà¿íè Ïðî îðåíäó çåìë³, à ñàìå: ðîçì³ð, ôîðìà &nbsp;³ ñòðîêè &nbsp;âíåñåííÿ &nbsp;îðåíäíî¿ ïëàòè íà çåìëþ âñòàíîâëþþòüñÿ &nbsp;çà çãîäîþ ñòîð³í ó äîãîâîð³ îðåíäè (êð³ì ñòðîê³â âíåñåííÿ îðåíäíî¿ ïëàòè çà çåìåëüí³ ä³ëÿíêè äåðæàâíî¿ &nbsp;òà êîìóíàëüíî¿ âëàñíîñò³, ÿê³ âñòàíîâëþþòüñÿ &nbsp;â³äïîâ³äíî &nbsp;äî Ïîäàòêîâîãî êîäåêñó Óêðà¿íè). </P>
<P class="ps8">Â³äïîâ³äíî äî ï. ï. &nbsp;288.5.1 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè &nbsp;ðîçì³ð &nbsp;îðåíäíî¿ ïëàòè âñòàíîâëþºòüñÿ &nbsp;ó äîãîâîð³ &nbsp;îðåíäè, àëå &nbsp;ð³÷íà ñóìà ïëàòåæó íå ìîæå áóòè ìåíøîþ: </P>
<P class="ps8">- äëÿ çåìåëü ñ³ëüñüêîãîñïîäàðñüêîãî ïðèçíà÷åííÿ - ðîçì³ðó çåìåëüíîãî ïîäàòêó, ùî &nbsp;âñòàíîâëþºòüñÿ &nbsp;&nbsp;öèì ðîçä³ëîì; </P>
<P class="ps8">- äëÿ ³íøèõ êàòåãîð³é çåìåëü - òðèêðàòíîãî ðîçì³ðó çåìåëüíîãî ïîäàòêó, ùî âñòàíîâëþºòüñÿ öèì ðîçä³ëîì . </P>
<P class="ps8">Â³äïîâ³äíî äî ï. 274.1. ñò. 274 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ñòàâêà ïîäàòêó çà çåìåëüí³ ä³ëÿíêè, íîðìàòèâíó ãðîøîâó îö³íêó ÿêèõ ïðîâåäåíî, âñòàíîâëþºòüñÿ ó ðîçì³ð³ 1 â³äñîòêà â³ä ¿õ íîðìàòèâíî¿ ãðîøîâî¿ îö³íêè , çà âèíÿòêîì çåìåëüíèõ ä³ëÿíîê, çàçíà÷åíèõ ó ñòàòòÿõ 272, 273, 276 ³ 278 öüîãî Êîäåêñó. </P>
<P class="ps8"> ßê ñòâåðäæóº ïîçèâà÷, çåìåëüíà ä³ëÿíêà, ÿêà ïåðåäàíà â³äïîâ³äà÷ó â îðåíäó ïðîéøëà íîðìàòèâíó îö³íêó ³ ñêëàäàº 2188201 ãðí.</P>
<P class="ps8"> Â òîé æå ÷àñ, äî ìàòåð³àë³â ñïðàâè, â ï³äòâåðäæåííÿ ö³º¿ îáñòàâèíà íàäàíî ëèøå ðîçðàõóíîê ðîçì³ðó îðåíäíî¿ ïëàòè çà çåìåëüíó ä³ëÿíêó, ãðîøîâà îö³íêà ÿêî¿ ïðîâåäåíà íà 2011 ð. (à.ñ. 17) Çàçíà÷åíèé ðîçðàõóíîê, âçàãàë³ í³ êèì íå ï³äïèñàíî. Â ñàìîìó ðîçðàõóíêó â³äñóòíº æîäíå ïîñèëàííÿ íà ì³ñöå ðîçòàøóâàííÿ &nbsp;çåìåëüíî¿ ä³ëÿíêè, äî ÿêîãî ñàìîãî äîãîâîðó ñêëàäåíî â³äïîâ³äíèé ðîçðàõóíîê. Ïîñèëàííÿ, ùî çàçíà÷åíèé ðîçðàõóíîê º äîäàòêîì äî Ïðîïîçèö³¿ ïîçèâà÷à «Ïðî âíåñåííÿ çì³í äî äîãîâîðó îðåíäè çåìë³ â³ä 25.03.2011 ð.»òàêîæ â³äñóòíº.</P>
<P class="ps8"><FONT class="fs212">Ï³ä ÷àñ ðîçãëÿäó àïåëÿö³éíî¿ ñêàðãè ñóäîì íåîäíîðàçîâî áóëî âèòðåáóâàíî â³ä ïîçèâà÷à Ðîçðàõóíîê, îôîðìëåíèé íàëåæíèì ÷èíîì, à òàêîæ ïèñüìîâ³ ïîÿñíåííÿ ùîäî çàñòîñóâàííÿ êîåô³ö³ºíòó 4 % ïðè âèçíà÷åíí³ ðîçì³ðó îðåíäíî¿ ïëàòè, âðàõîâóþ÷è, ùî â³äïîâ³äà÷ íå çä³éñíþº òîðã³âëþ íàôòîïðîäóêòàìè.</FONT></P>
<P class="ps8">Âèìîãè ñóäó çàëèøèëèñÿ â ö³é ÷àñòèí³ íå âèêîíàíèìè. </P>
<P class="ps8">Ðîçðàõóíîê ðîçì³ðó îðåíäíî¿ ïëàòè, îôîðìëåíèé íàëåæíèì ÷èíîì, äî àïåëÿö³éíîãî ñóäó òàê ³ íå íàä³éøîâ. </P>
<P class="ps8">Â³äïîâ³äíî äî ñò. 33 ÃÏÊ Óêðà¿íè, êîæíà ³ç ñòîð³í ïîâèííà äîâåñòè ò³ îáñòàâèíè ñïðàâè, íà ÿê³ âîíà ïîñèëàºòüñÿ ÿê íà ï³äñòàâó ñâî¿õ âèìîã òà çàïåðå÷åíü.</P>
<P class="ps8">Êð³ì òîãî, ÿê ñâ³ä÷àòü ìàòåð³àëè ñïðàâè. ñï³ðíà çåìåëüíà ä³ëÿíêà íàäàâàëàñÿ â³äïîâ³äà÷ó äëÿ ðîçòàøóâàííÿ ðåìîíòíî-ñêëàäñüêî¿ áàçè. Æîäíîãî äîêàçó, ùî çåìåëüíà ä³ëÿíêà âèêîðèñòîâóºòüñÿ íå çà ïðèçíà÷åííÿì â ìàòåð³àëàõ ñïðàâè íå ìàº.</P>
<P class="ps8"> ßê âáà÷àºòüñÿ ç Äîâ³äêè ç ªÄÐÏÎÓ çà ¹ 24/347, (à.ñ. 77) &nbsp;â³äïîâ³äà÷ íå çàéìàºòüñÿ òîðã³âëåþ íàôòîïðîäóêòàìè.</P>
<P class="ps8">Çàçíà÷åíó îáñòàâèíó, òàêîæ ï³äòâåðäèâ ³ ïðåäñòàâíèê â³äïîâ³äà÷à â ñóäîâîìó çàñ³äàíí³.</P>
<P class="ps8">Ç îãëÿäó íà íàâåäåíå, ñóäîâà êîëåã³ÿ ââàæàº, ùî ïîçèâà÷åì íå äîâåäåíî íàëåæíèìè òà äîïóñòèìèìè äîêàçàìè, ùî íîðìàòèâíà ãðîøîâà îö³íêà &nbsp;çåìåëüíî¿ ä³ëÿíêè, ÿêó îðåíäóº â³äïîâ³äà÷ ä³éñíî ñêëàäàº 2188201,50 ãðí., à òàêîæ çàñòîñóâàííÿ êîåô³ö³ºíòó 4%, âðàõîâóþ÷è â³äñóòí³ñòü äîêàç³â, ùî â³äïîâ³äà÷ çä³éñíþº òîðã³âëþ íàôòîïðîäóêòàìè. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps8">Â³äñóòí³ñòü íàëåæíèõ äîêàç³â ùîäî âàðòîñò³ íîðìàòèâíî¿ ãðîøîâî¿ îö³íêè çåìåëüíî¿ ä³ëÿíêè, ÿêó îðåíäóº â³äïîâ³äà÷, ïîçáàâëÿº ñóäîâó êîëåã³þ âèçíà÷èòè ðîçì³ð îðåíäíî¿ ïëàòè ñàìîñò³éíî, âèõîäÿ÷è ç ïðèïèñ³â ä³þ÷îãî çàêîíîäàâñòâà òà ìàòåð³àë³â ñïðàâè. </P>
<P class="ps10">Ñóäîâà êîëåã³ÿ ïîãîäæóºòüñÿ ç çàÿâíèêîì àïåëÿö³éíî¿ ñêàðãè ñòîñîâíî íåâ³äïîâ³äíîñò³ âèñíîâê³â, âèêëàäåíèõ ó ð³øåíí³ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó â ÷àñòèí³ ðîçðàõóíêó &nbsp;ðîçì³ðó îðåíäíî¿ ïëàòè, îñê³ëüêè, ð³øåííÿì Çàïîð³çüêî¿ ì³ñüêî¿ ðàäè ¹14 â³ä 27.12.2006ð. âñòàíîâëåíî ðîçì³ð îðåíäíî¿ ïëàòè 4% çà çåìåëüí³ ä³ëÿíêè äëÿ ï³äïðèºìñòâ, ùî çä³éñíþþòü òîðã³âëþ íàôòîïðîäóêòàìè. ÏÏ "Òðåê" íå çàéìàºòüñÿ òîðã³âëåþ íàôòîïðîäóêòàìè. </P>
<P class="ps8">Â³äñóòí³ñòü íàëåæíèõ äîêàç³â ùîäî âàðòîñò³ íîðìàòèâíî¿ ãðîøîâî¿ îö³íêè çåìåëüíî¿ ä³ëÿíêè, ÿêó îðåíäóº â³äïîâ³äà÷, ïîçáàâëÿº ñóäîâó êîëåã³þ âèçíà÷èòè ðîçì³ð îðåíäíî¿ ïëàòè ñàìîñò³éíî, âèõîäÿ÷è ç ïðèïèñ³â ä³þ÷îãî çàêîíîäàâñòâà òà ìàòåð³àë³â ñïðàâè. </P>
<P class="ps8">Çà òàêèõ ï³äñòàâ, àïåëÿö³éíà ñêàðãà Ïðèâàòíîãî ï³äïðèºìñòâà Òðåê, ì. Çàïîð³ææÿ, Çàïîð³çüêî¿ îáëàñò³ íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 18.07.2011ð., ïîâíèé òåêñò ÿêîãî ï³äïèñàíèé 19.07.2011ð. ó ñïðàâ³ &nbsp;¹13/5009/2916/11 ï³äëÿãàº &nbsp;çàäîâîëåííþ, à ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 18.07.2011ð., ïîâíèé òåêñò ÿêîãî ï³äïèñàíèé 19.07.2011ð. ó ñïðàâ³ &nbsp;¹ 13/5009/2916/11 - ñêàñóâàííþ.</P>
<P class="ps4"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ðåçóëüòàòè àïåëÿö³éíîãî ïðîâàäæåííÿ ó ñïðàâ³ &nbsp;îãîëîøåí³ â ñóäîâîìó çàñ³äàíí³. </P>
<P class="ps8">Â³äïîâ³äíî äî ñò. 49 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè âèòðàòè ïî ñïëàò³ äåðæàâíîãî ìèòà çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè ïîêëàäàþòüñÿ íà çàÿâíèêà ñêàðãè.</P>
<P class="ps3"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Êåðóþ÷èñü ñò. ñò. 49, 99, 101, 102, 103, 105 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, Äîíåöüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä, -</P>
<P class="ps15">Ï Î Ñ Ò À Í Î Â È Â:</P>
<P class="ps3"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Àïåëÿö³éíó ñêàðãó &nbsp;Ïðèâàòíîãî ï³äïðèºìñòâà Òðåê, ì. Çàïîð³ææÿ, Çàïîð³çüêî¿ îáëàñò³ íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 18.07.2011ð., ïîâíèé òåêñò ÿêîãî ï³äïèñàíèé 19.07.2011ð. ó ñïðàâ³ &nbsp;¹ 13/5009/2916/11 &nbsp;çàäîâîëüíèòè.</P>
<P class="ps3"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 18.07.2011ð., ïîâíèé òåêñò ÿêîãî ï³äïèñàíèé 19.07.2011ð. ó ñïðàâ³ &nbsp;¹ 13/5009/2916/11 &nbsp;ñêàñóâàòè.</P>
<P class="ps8">Â çàäîâîëåí³ ïîçîâó â³äìîâèòè.</P>
<P class="ps3"> &nbsp;&nbsp;&nbsp;</P>
<P class="ps8">Ïîñòàíîâà íàáèðàº çàêîííî¿ ñèëè ç äíÿ ¿¿ ïðèéíÿòòÿ. Ïîñòàíîâó àïåëÿö³éíî¿ ³íñòàíö³¿ ìîæå áóòè îñêàðæåíî äî Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ïðîòÿãîì äâàäöÿòè äí³â ç íàáðàííÿ ïîñòàíîâîþ àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó çàêîííî¿ ñèëè.</P>
<P>Ãîëîâóþ÷èé ñóääÿ:                                                                                 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Î.².Ñêëÿðóê</P>
<P>Ñóää³: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                                                                                          &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Í.Â.Ëîìîâöåâà </P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñ.À.Ìàëàøêåâè÷</P>
<P class="ps2"><FONT class="fs330">Íàäðóêîâàíî 7 ïðèì.: </FONT></P>
<P class="ps2"><FONT class="fs329">2-ïðîêóðîðó; </FONT></P>
<P class="ps2"><FONT class="fs328">1- ïîçèâà÷ó; </FONT></P>
<P class="ps2"><FONT class="fs327">1- â³äïîâ³äà÷ó; </FONT></P>
<P class="ps2"><FONT class="fs326">1-äî ñïðàâè; </FONT></P>
<P class="ps2"><FONT class="fs325">1- ÃÑÇÎ; </FONT></P>
<P class="ps2"><FONT class="fs324">1 - ÄÀÃÑ</FONT></P>
<P class="ps17"><FONT class="fs323"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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></P>