<TITLE>28/115-á</TITLE>
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<P class="ps13"><FONT class="fs111"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps11"><FONT class="fs38"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ÊÈ¯ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps8"><FONT class="fs36">ÏÎÑÒÀÍÎÂÀ</FONT></P>
<P class="ps8"><FONT class="fs100">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
<P class="ps5"><FONT class="fs45"> 21.09.2011                                                                                           ¹ 28/115-á</FONT></P>
<P class="ps5"><FONT class="fs44"> Êè¿âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿ ñóää³â: </FONT></P>
<P class="ps1"><FONT class="fs99"> ãîëîâóþ÷îãî:          Âåðõîâöÿ À.À.</FONT></P>
<P class="ps1"><FONT class="fs98"> ñóää³â: &nbsp;          Ãàðíèê Ë.Ë.</FONT> </P>
<P class="ps1"><FONT class="fs97">           Ïàíòåë³ºíêà Â.Î.</FONT> </P>
<P class="ps0"><FONT class="fs96"> ïðè ñåêðåòàð³:           &nbsp;</FONT></P>
<P class="ps6"><FONT class="fs95"> Çà ó÷àñòþ ïðåäñòàâíèê³â:</FONT></P>
<P class="ps6"><FONT class="fs94">Â³ä ÄÏ² ó Ïå÷åðñüêîìó ðàéîí³ ì. Êèºâà  Êóðàê³í Þ. Â.  ïðåäñòàâíèê çà äîâ³ðåí³ñòþ,</FONT></P>
<P class="ps6"><FONT class="fs93">Â³ä ÄÏ «Êè¿âñüêèé âèíîðîáíèé çàâîä» - Áîðîä³í Â. Â.  â. î. äèðåêòîðà</FONT></P>
<P class="ps6"><FONT class="fs89">ðîçãëÿíóâøè ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ àïåëÿö³éíó ñêàðãó</FONT></P>
<P class="ps6"><FONT class="fs88">Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ïå÷åðñüêîìó ðàéîí³ ì. Êèºâà </FONT></P>
<P class="ps6"><FONT class="fs87">íà óõâàëó Ãîñïîäàðñüêîãî ñóäó ì. Êèºâà â³ä 09.08.2011 </FONT></P>
<P class="ps6"><FONT class="fs86">ó ñïðàâ³ ¹ 28/115-á (Êîïèòîâà Î. Ñ.) &nbsp;</FONT></P>
<P class="ps6"><FONT class="fs85">çà çàÿâîþ &nbsp;&nbsp;&nbsp;Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ïå÷åðñüêîìó ðàéîí³ ì. Êèºâà </FONT></P>
<P class="ps6"><FONT class="fs84">äî &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Äåðæàâíîãî ï³äïðèºìñòâà «Êè¿âñüêèé âèíîðîáíèé çàâîä»          </FONT></P>
<P class="ps6"><FONT class="fs83">ïðî &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;âèçíàííÿ áàíêðóòîì </FONT></P>
<P class="ps8"><FONT class="fs43">ÂÑÒÀÍÎÂÈÂ</FONT><FONT class="fs102">:</FONT></P>
<P class="ps6"><FONT class="fs81"> Óõâàëîþ ãîñïîäàðñüêîãî ñóäó ì Êèºâà â³ä 09.08.2011 ïðîâàäæåííÿ ïî ñïðàâ³ ïðèïèíåíî, ä³þ ìîðàòîð³þ íà çàäîâîëåííÿ âèìîã êðåäèòîð³â ïðèïèíåíî, çîáîâÿçàíî äåðæàâíîãî ðåºñòðàòîðà &nbsp;çà ì³ñöåì çíàõîäæåííÿ áîðæíèêà âèêëþ÷èòè ç ªäèíîãî äåðæàâíîãî ðåºñòðó þðèäè÷íèõ îñ³á òà ô³çè÷íèõ îñ³á ï³äïðèºìö³â â³äîìîñò³ ïðî ïîðóøåííÿ ïðîâàäæåííÿ ïî ñïðàâ³ ïðî áàíêðóòñòâî â çâÿçêó ç ïðèïèíåííÿì ïðîâàäæåííÿ ïî ñïðàâ³.</FONT></P>
<P class="ps6"><FONT class="fs80">Íå ïîãîäæóþ÷èñü ç âêàçàíîþ óõâàëîþ ñóäó Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Ïå÷åðñüêîìó ðàéîí³ ì. Êèºâà çâåðíóëàñü äî Êè¿âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïðîñèòü ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó ì. Êèºâà â³ä 09.08.2011.</FONT></P>
<P class="ps6"><FONT class="fs79">Ñêàðæíèê â àïåëÿö³éí³é ñêàðç³ çàçíà÷àº, ùî ñóäîì ïåðøî¿ ³íñòàíö³¿ íåâ³ðíî çàñòîñîâàíî íîðìè Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", îñê³ëüêè áåçñï³ðíèìè âèìîãàìè îðãàí³â ñòÿãíåííÿ ñë³ä ââàæàòè óçãîäæåíó ñóìó ïîäàòêîâîãî çîáîâÿçàííÿ, íå ñïëà÷åíó ïëàòíèêîì ïîäàòê³â ó ñòðîêè, âèçíà÷åí³ ñò. 5 Çàêîíó.</FONT></P>
<P class="ps6"><FONT class="fs78">Ïðåäñòàâíèê ÄÏ «Êè¿âñüêèé âèíîðîáíèé çàâîä» â ñóäîâîìó çàñ³äàíí³ çàïåðå÷óâàâ ïðîòè âèìîã àïåëÿö³éíî¿ ñêàðãè òà ïðîñèâ çàëèøèòè ¿¿ áåç çàäîâîëåííÿ, à îñêàðæóâàíó óõâàëó áåç çì³í.</FONT></P>
<P class="ps6"><FONT class="fs76">          Ðîçãëÿíóâøè äîâîäè àïåëÿö³éíî¿ ñêàðãè, äîñë³äèâøè ìàòåð³àëè ñïðàâè, ñóäîâà êîëåã³ÿ Êè¿âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ä³éøëà âèñíîâêó ïðî òå, ùî àïåëÿö³éíà ñêàðãà íå ï³äëÿãàº çàäîâîëåííþ, âèõîäÿ÷è ç íàñòóïíîãî. </FONT></P>
<P class="ps6"><FONT class="fs75">Çã³äíî ç³ ñò.41 ÃÏÊ Óêðà¿íè &nbsp;&nbsp;ãîñïîäàðñüê³ ñóäè ðîçãëÿäàþòü ñïðàâè ïðî áàíêðóòñòâî ó ïîðÿäêó ïðîâàäæåííÿ, ïåðåäáà÷åíîìó öèì Êîäåêñîì, ç óðàõóâàííÿì îñîáëèâîñòåé, âñòàíîâëåíèõ Çàêîíîì Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì".</FONT></P>
<P class="ps6"><FONT class="fs74">Ñóä ïåðøî¿ ³íñòàíö³¿ ïðèïèíÿþ÷è ïðîâàäæåííÿ ïî ñïðàâ³ âèõîäèâ ç òîãî, ùî ðîçì³ð áåçñï³ðíèõ âèìîã êðåäèòîðà, áåç óðàõóâàííÿ ñóì íàðàõîâàíèõ ïåí³ òà øòðàôó ñêëàäàº 980,18 ãðí., ùî º ìåíøå í³æ òðèñòà ì³í³ìàëüíèõ ðîçì³ð³â çàðîá³òíî¿ ïëàòè. Îòæå, â³äñóòíÿ îäíà ç ãîëîâíèõ îçíàê íåïëàòîñïðîìîæíîñò³ áîðæíèêà, ïåðåäáà÷åíèõ ÷.3 ñò. 6 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì»³ â³äïîâ³äíî â³äñóòí³ ï³äñòàâè äëÿ ïðîäîâæåííÿ çàãàëüíî¿ ïðîöåäóðè áàíêðóòñòâà òàêîãî áîðæíèêà. </FONT></P>
<P class="ps6"><FONT class="fs73">Ñóäîâà êîëåã³ÿ ïîãîäæóºòüñÿ ç âêàçàíèì âèñíîâêîì ñóäó ïåðøî¿ ³íñòàíö³¿ ç îãëÿäó íà íàñòóïíå.</FONT></P>
<P class="ps6"><FONT class="fs72">Â³äïîâ³äíî äî ïîëîæåíü àáçàöó 1 ñòàòò³ 1 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" íåïëàòîñïðîìîæí³ñòü º íåñïðîìîæí³ñòþ ñóáºêòà ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³ &nbsp;&nbsp;âèêîíàòè &nbsp;ï³ñëÿ íàñòàííÿ âñòàíîâëåíîãî ñòðîêó ¿õ ñïëàòè ãðîøîâ³ çîáîâÿçàííÿ &nbsp;ïåðåä êðåäèòîðàìè, â òîìó ÷èñë³ ïî çàðîá³òí³é ïëàò³, à òàêîæ âèêîíàòè çîáîâÿçàííÿ ùîäî ñïëàòè ñòðàõîâèõ âíåñê³â íà çàãàëüíîîáîâÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ òà ³íø³ âèäè çàãàëüíîîáîâÿçêîâîãî äåðæàâíîãî ñîö³àëüíîãî ñòðàõóâàííÿ, ïîäàòê³â ³ çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â), &nbsp;íå ³íàêøå, ÿê ÷åðåç â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³. Çã³äíî ïîëîæåíü àáçàöó 7 ö³º¿ ñòàòò³ ãðîøîâå çîáîâÿçàííÿ º çîáîâÿçàííÿì áîðæíèêà çàïëàòèòè êðåäèòîðó ïåâíó ãðîøîâó ñóìó â³äïîâ³äíî äî öèâ³ëüíî-ïðàâîâîãî äîãîâîðó òà íà ³íøèõ ï³äñòàâàõ, ïåðåäáà÷åíèõ öèâ³ëüíèì çàêîíîäàâñòâîì Óêðà¿íè. Ïðè öüîìó, íåäî¿ìêà (ïåíÿ òà øòðàô) äî ñêëàäó ãðîøîâèõ çîáîâÿçàíü áîðæíèêà íå çàðàõîâóºòüñÿ. </FONT></P>
<P class="ps6"><FONT class="fs71">Â³äïîâ³äíî äî âèìîã ÷àñòèíè 1 ñòàòò³ 2 Çàêîíó Óêðà¿íè "Ïðî ñèñòåìó îïîäàòêóâàííÿ" 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. Çã³äíî ³ç ïîëîæåííÿìè ñòàòò³ 13 öüîãî Çàêîíó â Óêðà¿í³ ñïðàâëÿþòüñÿ çàãàëüíîäåðæàâí³ ³ ì³ñöåâ³ ïîäàòêè ³ çáîðè (îáîâÿçêîâ³ ïëàòåæ³), âè÷åðïàíèé ïåðåë³ê ÿêèõ ì³ñòèòüñÿ ó ñòàòòÿõ 14 ³ 15 öüîãî Çàêîíó. &nbsp;Ïîäàòêè ³ çáîðè (îáîâÿçêîâ³ ïëàòåæ³), ñïðàâëÿííÿ ÿêèõ íå ïåðåäáà÷åíî Çàêîíîì Óêðà¿íè "Ïðî ñèñòåìó îïîäàòêóâàííÿ", ñïëàò³ íå ï³äëÿãàþòü. </FONT></P>
<P class="ps6"><FONT class="fs70">Ñóìè íåóñòîéêè (øòðàô³â, ïåí³) ³ ô³íàíñîâèõ ñàíêö³é òîùî, ùî ñòÿãóþòüñÿ çà ïîðóøåííÿ ïîäàòêîâîãî çàêîíîäàâñòâà, Çàêîí Óêðà¿íè "Ïðî ñèñòåìó îïîäàòêóâàííÿ" äî êàòåãîð³¿ ïîäàòê³â ³ çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â) íå â³äíîñèòü. &nbsp;Òîìó, ñóìè øòðàôíèõ ñàíêö³é çà ïîðóøåííÿ ïîäàòêîâîãî çàêîíîäàâñòâà íå çàðàõîâóþòüñÿ äî ñêëàäó áåçñï³ðíèõ âèìîã êðåäèòîðà ÄÏ², ÿê³ ìîæóòü áóòè ï³äñòàâîþ äëÿ ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî, îñê³ëüêè áåçñï³ðí³ âèìîãè, çã³äíî çàãàëüíèõ ïîëîæåíü Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", â òàêîìó âèïàäêó, ìîæóòü ñêëàäàòèñü ³ç ñóìè çàáîðãîâàíîñò³ áîðæíèêà ùîäî ñïëàòè ïîäàòê³â ³ çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â), ùî ïåðåäáà÷åí³ ñòàòòÿìè 14 ³ 15 Çàêîíó Óêðà¿íè "Ïðî ñèñòåìó îïîäàòêóâàííÿ". </FONT></P>
<P class="ps6"><FONT class="fs69">Òàêà ïðàâîâà ïîçèö³ÿ ðîç'ÿñíåíà ïóíêòîì 17 Ïîñòàíîâè Ïëåíóìó Âåðõîâíîãî Ñóäó Óêðà¿íè "Ïðî ñóäîâó ïðàêòèêó â ñïðàâàõ ïðî áàíêðóòñòâî" ¹17 â³ä 18.12.2009 ðîêó. </FONT></P>
<P class="ps6"><FONT class="fs68">Âèõîäÿ÷è ç âèìîã ÷àñòèíè 2 ñòàòò³ 34 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè îáñòàâèíè ñïðàâè, ÿê³ â³äïîâ³äíî äî çàêîíîäàâñòâà &nbsp;ïîâèíí³ áóòè ï³äòâåðäæåí³ ïåâíèìè çàñîáàìè äîêàçóâàííÿ, íå ìîæóòü ï³äòâåðäæóâàòèñü ³íøèìè çàñîáàìè äîêàçóâàííÿ. </FONT></P>
<P class="ps6"><FONT class="fs67">ßê âáà÷àºòüñÿ ç ìàòåð³àë³â ñïðàâè òà âñòàíîâëåíî ñóäîì ïîïåðåäíüî¿ ³íñòàíö³¿, çàáîðãîâàí³ñòü áîðæíèêà, íà äóìêó ÄÏ², ùî âèíèêëà ïåðåä áþäæåòîì, ñêëàäàº 497&nbsp;999,22 ãðí. Ïðè öüîìó, ÄÏ² ó Ïå÷åðñüêîìó ðàéîí³ ì. Êèºâà ïîñèëàºòüñÿ íà ïîñòàíîâó Ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà ¹ 32/165-À â³ä 15.05.2007, ñàìîñò³éíî ïîäàí³ áîðæíèêîì ïîäàòêîâ³ äåêëàðàö³¿ òà ïðèéíÿò³ çà ðåçóëüòàòàìè ïåðåâ³ðêè áîðæíèêà ïîäàòêîâ³ ïîâ³äîìëåííÿ-ð³øåííÿ. </FONT></P>
<P class="ps6"><FONT class="fs66">ßê âèäíî ç ìàòåð³àë³â ñïðàâè, ïîñòàíîâîþ Ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà ¹ 32/165-À â³ä 15.05.2007 ïðèñóäæåíî äî ñòÿãíåííÿ íà êîðèñòü äåðæàâíîãî áþäæåòó ç áîðæíèêà ïîäàòêîâîãî áîðãó ç ïîäàòêó íà äîäàíó âàðò³ñòü â ðîçì³ð³ 197&nbsp;499, 85 ãðí. òà ïî çåìåëüíîìó ïîäàòêó â ñóì³ 138&nbsp;585,24 ãðí. </FONT></P>
<P class="ps6"><FONT class="fs65">Îäíàê, ïðèñóäæåí³ äî ñòÿãíåííÿ ñóìè â ïîâíîìó îáñÿç³ ñêëàäàþòüñÿ ç³ øòðàôíèõ ñàíêö³é, âèçíà÷åíèõ áîðæíèêó ïîäàòêîâèì îðãàíîì çà íåñâîº÷àñíó ñïëàòó ïîäàòêîâèõ çîáîâÿçàíü òà íåñâîº÷àñíå ïîäàííÿ çâ³òíîñò³. </FONT></P>
<P class="ps6"><FONT class="fs64">Òîáòî, çàáîðãîâàí³ñòü áîðæíèêà ïåðåä áþäæåòîì â ðîçì³ð³ 336&nbsp;085,09 ãðí., ùî çàÿâëåíà ³í³ö³þþ÷èì êðåäèòîðîì â ÿêîñò³ áåçñï³ðíèõ âèìîã äî áîðæíèêà äëÿ ïîðóøåííÿ ïðîâàäæåííÿ ïî ñïðàâ³ &nbsp;çà çàãàëüíîþ ïðîöåäóðîþ, â ïîâíîìó îáñÿç³ ñêëàäàºòüñÿ ç³ øòðàôíèõ ñàíêö³é. </FONT></P>
<P class="ps6"><FONT class="fs63">Ç ðåøòè çàÿâëåíèõ âèìîã íà ñóìó 161 914,13 ãðí., çã³äíî äîâ³äêè ÄÏ² ó Ïå÷åðñüêîìó ðàéîí³ ì. Êèºâà òà íàÿâíèõ â ìàòåð³àëàõ ñïðàâè äîêàç³â, ïîäàòêîâèìè çîáîâÿçàííÿìè áîðæíèêà º ñóìà â ðîçì³ð³ 980,18 ãðí., ùî óòâîðèëàñü íà ï³äñòàâ³ ñàìîñò³éíî ïîäàíèõ áîðæíèêîì ïîäàòêîâèõ äåêëàðàö³é ç ïîäàòêó íà äîõîäè ô³çè÷íèõ îñ³á ïîäàòêó íà ïðèáóòîê ï³äïðèºìñòâ, ³íø³ æ âèìîãè ñêëàäàþòüñÿ ç³ øòðàôíèõ ñàíêö³é íàðàõîâàíèõ ïîäàòêîâèì îðãàíîì &nbsp;áîðæíèêó çà ïîðóøåííÿ ñòðîê³â ïîäàííÿ ïîäàòêîâî¿ çâ³òíîñò³ òà ïåí³ çà íåñâîº÷àñíó ñïëàòó óçãîäæåíèõ çîáîâÿçàíü. </FONT></P>
<P class="ps6"><FONT class="fs62">Îñê³ëüêè ðîçì³ð áåçñï³ðíèõ âèìîã êðåäèòîðà, áåç óðàõóâàííÿ ñóì íàðàõîâàíèõ ïåí³ òà øòðàôó ñêëàäàº 980,18 ãðí., ùî º ìåíøå í³æ òðèñòà ì³í³ìàëüíèõ ðîçì³ð³â çàðîá³òíî¿ ïëàòè, îòæå, â³äñóòíÿ îäíà ç ãîëîâíèõ îçíàê íåïëàòîñïðîìîæíîñò³ áîðæíèêà, ïåðåäáà÷åíèõ ÷.3 ñò. 6 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì»³ â³äïîâ³äíî â³äñóòí³ ï³äñòàâè äëÿ ïðîäîâæåííÿ çàãàëüíî¿ ïðîöåäóðè áàíêðóòñòâà òàêîãî áîðæíèêà. </FONT></P>
<P class="ps6"><FONT class="fs61">Êîëåã³ÿ ñóää³â ïîãîäæóºòüñÿ âèñíîâêàìè ñóäó ïåðøî¿ ³íñòàíö³¿, ïðî òå, ùî ³í³ö³þþ÷èì êðåäèòîðîì íå íàäàíî äîêàç³â áåçñï³ðíîñò³ ãðîøîâèõ âèìîã &nbsp;³í³ö³þþ÷îãî êðåäèòîðà â³äïîâ³äíî äî Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" òà Çàêîíó Óêðà¿íè "Ïðî ñèñòåìó îïîäàòêóâàííÿ", îñê³ëüêè ïåí³ òà øòðàôè ïî ïîäàòêîâèõ çîáîâ'ÿçàííÿõ íå çàðàõîâóþòüñÿ äî ñêëàäó áåçñï³ðíèõ âèìîã ³í³ö³þþ÷îãî êðåäèòîðà ïîäàòêîâîãî îðãàíó. </FONT></P>
<P class="ps6"><FONT class="fs60">Âñòàíîâëåííÿ ñóäîì îáñòàâèí â³äñóòíîñò³ íàëåæíèõ äîêàç³â â îá´ðóíòóâàííÿ íàÿâíîñò³ áåçñï³ðíèõ ãðîøîâèõ âèìîã ³í³ö³þþ÷îãî êðåäèòîðà, ùî º ãîëîâíîþ óìîâîþ äëÿ ïîðóøåííÿ ïðîöåäóðè áàíêðóòñòâà, âèêëþ÷àº îá´ðóíòîâàí³ñòü ñàìîãî ïðîâàäæåííÿ ïî ñïðàâ³ ïðî áàíêðóòñòâî.</FONT></P>
<P class="ps6"><FONT class="fs59">Çàçíà÷åíà ïîçèö³ÿ òàêîæ ï³äòâåðäæóºòüñÿ ïîñòàíîâîþ Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 22.10.2008 ïî ñïðàâ³ ¹ 43/787-15/596-á-28/15-á.</FONT></P>
<P class="ps6"><FONT class="fs58">Äîâîäè ñêàðæíèêà ïðî ìîæëèâ³ñòü ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïîäàòêîâèìè îðãàíàìè íà ï³äñòàâ³ íàðàõîâàíèõ íèìè øòðàôíèõ ñàíêö³é, ÿê òàêèõ, ùî âõîäÿòü äî ïîäàòêîâîãî áîðãó â³äïîâ³äíî äî Çàêîíó Óêðà¿íè ¹2181-Ø "Ïðî ïîðÿäîê ïîãàøåííÿ çîáîâ'ÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòàìè òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè" êîëåã³ÿ ñóää³â ââàæàº íåîá´ðóíòîâàíèìè òà òàêèìè, ùî ñóïåðå÷àòü ïîëîæåííÿì Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" òà Çàêîíó Óêðà¿íè "Ïðî ñèñòåìó îïîäàòêóâàííÿ". </FONT></P>
<P class="ps6"><FONT class="fs57">Òàêèì ÷èíîì, ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì áóëî ïîâí³ñòþ ç'ÿñîâàíî âñ³ îáñòàâèíè ñïðàâè òà íàäàíî ¿ì ïðàâèëüíó þðèäè÷íó îö³íêó. Ïîðóøåíü íîðì ìàòåð³àëüíîãî ÷è ïðîöåñóàëüíîãî ïðàâà, ÿê³ á ìîãëè ïðèçâåñòè äî çì³íè ÷è ñêàñóâàííÿ Óõâàëè &nbsp;â³ä 09.08.2011 ïî äàíî¿ &nbsp;ñïðàâ³, ñóäîâîþ êîëåã³ºþ íå âñòàíîâëåíî. </FONT></P>
<P class="ps6"><FONT class="fs56">Êåðóþ÷èñü &nbsp;Çàêîíîì Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", ÷. 2 ñò. 41 , ñò. ñò. 99, 101 - 105 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä</FONT></P>
<P class="ps6"><FONT class="fs55"> </FONT></P>
<P class="ps8"><FONT class="fs42">ÏÎÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps6"><FONT class="fs54"> 1. Àïåëÿö³éíó ñêàðãó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ïå÷åðñüêîìó ðàéîí³ ì. Êèºâà çàëèøèòè áåç çàäîâîëåííÿ, à óõâàëó ãîñïîäàðñüêîãî ñóäó ì. Êèºâà â³ä 09.08.2011 ðîêó ó ñïðàâ³ ¹ 28/115-á - áåç çì³í. </FONT></P>
<P class="ps6"><FONT class="fs53">2. Ñïðàâó ¹ 28/115-á ïîâåðíóòè äî ãîñïîäàðñüêîãî ñóäó ì. Êèºâà.</FONT></P>
<P class="ps6"> </P>
<P class="ps7"><FONT class="fs51"> </FONT><FONT class="fs41">Ãîëîâóþ÷èé ñóääÿ</FONT><FONT class="fs50">                                                                      Âåðõîâåöü À.À. </FONT></P>
<P class="ps3"><FONT class="fs40"> Ñóää³</FONT><FONT class="fs49">                                                                                          Ãàðíèê Ë.Ë.</FONT></P>
<P class="ps3"><FONT class="fs48">                                                                                          Ïàíòåë³ºíêî Â.Î.</FONT></P>
<P class="ps10"><FONT class="fs47"> &nbsp;</FONT></P>