<TITLE>5023/2654/11</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="fs86"> "15" êâ³òíÿ 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 5023/2654/11 </FONT></P>
<P class="ps2"><FONT class="fs59">âõ. ¹ 2654/11</FONT></P>
<P class="ps3"><FONT class="fs58">Ñóääÿ Ì³íüêîâñüêèé Ñ.Â. </FONT></P>
<P class="ps3"><FONT class="fs85">ðîçãëÿíóâøè çàÿâó </FONT><FONT class="fs57">&nbsp;ÓÏÔÓ â Äåðãà÷³âñüêîìó ðàéîí³, ì. Äåðãà÷³ &nbsp;</FONT></P>
<P class="ps3"><FONT class="fs84">ïðî âèçíàííÿ áàíêðóòîì &nbsp;</FONT><FONT class="fs56"> ÏÏ "Åäåëüâåéñ-Ñàí", ñ. Ìàëà Äàíèë³âêà &nbsp;</FONT></P>
<P class="ps6"><FONT class="fs55">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps4"><FONT class="fs83"> 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 ÏÏ "Åäåëüâåéñ-Ñàí" áàíêðóòîì íà ò³é ï³äñòàâ³, ùî áîðæíèê &nbsp;íå &nbsp;ïîäàº äî ÄÏ² ô³íàíñîâó &nbsp;òà ïîäàòêîâó çâ³òí³ñòü á³ëüøå ðîêó òà º &nbsp;íåïëàòîñïðîìîæíèì &nbsp;- &nbsp;íå ñïëà÷åíèé áîðã íà ñóìó øòðàôíèõ ñàíêö³é 170,00 ãðí. </FONT></P>
<P class="ps4"><FONT class="fs82">Ðîçãëÿíóâøè íàäàíó ñóäó çàÿâó êðåäèòîðà ³ äîäàí³ äî çàÿâè êðåäèòîðà äîêóìåíòè, ñóä âñòàíîâèâ, ùî ïîäàíà çàÿâà êðåäèòîðà íå ï³äëÿãàº ðîçãëÿäó ó ãîñïîäàðñüêèõ ñóäàõ Óêðà¿íè, ùî îá´ðóíòîâóºòüñÿ íàñòóïíèì. </FONT></P>
<P class="ps4"><FONT class="fs81">Â³äïîâ³äíî äî âèìîã ñò. 52 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì (äàë³ Çàêîí ïðî áàíêðóòñòâî) çàÿâà ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî â³äñóòíüîãî áîðæíèêà ìîæå áóòè ïîäàíà êðåäèòîðîì íåçàëåæíî â³ä ðîçì³ðó éîãî âèìîã äî áîðæíèêà òà ñòðîêó âèêîíàííÿ ãðîøîâèõ çîáîâÿçàíü.</FONT></P>
<P class="ps4"><FONT class="fs80">Ðàçîì ç òèì, ÿê âñòàíîâëåíî ñóäîì, êðåäèòîðîì äî áîðæíèêà âèçíà÷åíî ãðîøîâå çîáîâÿçàííÿ ó ðîçì³ð³ 170,00 ãðí, ùî ñêëàäàºòüñÿ ³ç ñóìè øòðàôíèõ ñàíêö³é íà ï³äñòàâ³ ð³øåííÿ íà÷àëüíèêà ÓÏÔÓ â Äåðãà÷³âñüêîìó ð-í³ Õàðê³âñüêî¿ îáëàñò³ ¹ 693 â³ä 12.12.06 ð. "Ïðî çàñòîñóâàííÿ ô³íàíñîâèõ ñàíêö³é çà íåïîäàííÿ ðîçðàõóíêó ñóì ñòðàõîâèõ âíåñê³â íà îáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ ó ñòðîêè, âèçíà÷åí³ çàêîíîäàâñòâîì" çà ïîðóøåííÿ Çàêîíó Óêðà¿íè "Ïðî çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ". Âêàçàí³ ñóìè øòðàôíèõ ñàíêö³é áóëè íàðàõîâàí³ êðåäèòîðîì áîðæíèêó íà ï³äñòàâ³ ð³øåííÿ ó 2006 ð. ó â³äïîâ³äíîñò³ äî ïîëîæåíü "Ïðî çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ" â ðåäàêö³¿ ³ç çì³íàìè òà äîïîâíåííÿìè â³ä 09.07.2003 ð. Êð³ì òîãî, ñóäó íàäàíà ïîñòàíîâà Õàðê³âñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 10.01.08 ð. ïðî ñòÿãíåííÿ ç áîðæíèêà âêàçàíî¿ ñóìè ô³íàíñîâèõ ñàíêö³é çà íåïîäàííÿ ðîçðàõóíêó ñóì ñòðàõîâèõ âíåñê³â.</FONT></P>
<P class="ps4"><FONT class="fs79">Çà çì³ñòîì ñò. 67 Êîíñòèòóö³¿ Óêðà¿íè, ðîçì³ð ïîäàòê³â ³ çáîð³â, ïîðÿäîê ¿õ ñïëàòè âñòàíîâëþºòüñÿ çàêîíîì. </FONT></P>
<P class="ps4"><FONT class="fs78">Òàêèì çàãàëüíèì çàêîíîì, ùî ä³ÿâ äî 01.01.2011 ð. áóâ Çàêîí Óêðà¿íè «Ïðî ñèñòåìó îïîäàòêóâàííÿ».</FONT></P>
<P class="ps4"><FONT class="fs77">Ñòàòòÿ 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. ²äåíòè÷íå ïîíÿòòÿ ïîäàòêó òà çáîðó âèçíà÷åíî ñò. 6 «Ïîäàòêîâîãî Êîäåêñó Óêðà¿íè» (äàë³  Êîäåêñ) òà Çàêîíîì Óêðà¿íè "Ïðî çá³ð òà îáë³ê ºäèíîãî âíåñêó íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ", ùî ïî÷àëè ä³ÿòè ç 01.01.2011ð.</FONT></P>
<P class="ps4"><FONT class="fs76">Â³äïîâ³äíî äî ñò. 1 Çàêîíó áóäü-ÿê³ ïîäàòêè ³ çáîðè (îáîâÿçêîâ³ ïëàòåæ³), ÿê³ çàïðîâàäæóþòüñÿ çàêîíàìè Óêðà¿íè, ìàþòü áóòè âêëþ÷åí³ äî öüîãî Çàêîíó. Ïîäàòêè, &nbsp;çáîðè (îáîâÿçêîâ³ ïëàòåæ³), ñïðàâëÿííÿ ÿêèõ íå ïåðåäáà÷åíî öèì Çàêîíîì, ñïëàò³ íå ï³äëÿãàþòü.</FONT></P>
<P class="ps4"><FONT class="fs75">Çã³äíî ç³ ñò.ñò. 14, 15 Çàêîíó òà ñò.ñò. 9, 10 Êîäåêñó â Óêðà¿í³ âèçíà÷åíî ïåðåë³ê çàãàëüíîäåðæàâíèõ ³ ì³ñöåâèõ ïîäàòê³â ³ çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â), ùî º ïåðåë³êîì âè÷åðïíèì.</FONT></P>
<P class="ps4"><FONT class="fs74">Òàêîæ, çã³äíî ç ñò.1 çàãàëüíèõ ïîëîæåíü Çàêîíó Óêðà¿íè Ïðî çàãàëüíîîáîâÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ âèçíà÷åíî, ùî ñòðàõîâ³ âíåñêè - êîøòè â³äðàõóâàíü íà ñîö³àëüíå ñòðàõóâàííÿ, çá³ð íà îáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ òà ñòðàõîâ³ âíåñêè íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ, ñïëà÷åí³ (ÿê³ ï³äëÿãàþòü ñïëàò³) çã³äíî ³ç çàêîíîäàâñòâîì, ùî ä³ÿëî ðàí³øå; íàäõîäæåííÿ â³ä ñïëàòè ºäèíîãî âíåñêó íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ, ùî ñïðÿìîâóþòüñÿ íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ. </FONT></P>
<P class="ps4"><FONT class="fs73">Çã³äíî äî ÷.1 ñò.1 Çàêîíó Óêðà¿íè "Ïðî çá³ð òà îáë³ê ºäèíîãî âíåñêó íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ" íåäî¿ìêîþ ââàæàºòüñÿ ñóìà ºäèíîãî âíåñêó, ñâîº÷àñíî íå íàðàõîâàíà òà/àáî íå ñïëà÷åíà ó ñòðîêè, âñòàíîâëåí³ öèì Çàêîíîì, îá÷èñëåíà òåðèòîð³àëüíèìè îðãàíàìè Ïåíñ³éíîãî ôîíäó Óêðà¿íè ó âèïàäêàõ, ïåðåäáà÷åíèõ öèì Çàêîíîì. </FONT></P>
<P class="ps4"><FONT class="fs72">Ç óðàõóâàííÿì âèùåíàâåäåíîãî, ìîæëèâî ñòâåðäæóâàòè, ùî äî ñêëàäó &nbsp;ñòðàõîâèõ âíåñê³â, ÿêèé º ö³ëüîâèì çàãàëüíîîáîâ'ÿçêîâèì ïëàòåæåì çã³äíî ç Çàêîíîì Óêðà¿íè Ïðî çàãàëüíîîáîâÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ, íå â³äíîñÿòüñÿ ñóìè ïåí³ òà ô³íàíñîâèõ ñàíêö³é, ùî íàðàõîâóþòüñÿ çà ïîðóøåííÿ ä³þ÷îãî ïåíñ³éíîãî çàêîíîäàâñòâà, àëå ïðè íàðàõóâàíí³ ëèøå ñòâîðþþòü ñóì³ñíî ç³ ñòðàõîâèìè âíåñêàìè íåäî¿ìêó ó áîðæíèêà. Êð³ì òîãî íàðàõóâàííÿ òàêèõ ñàíêö³é íå ï³äïàäàº ï³ä ³íø³ âèäè çàãàëüíîîáîâ'ÿçêîâîãî äåðæàâíîãî ñîö³àëüíîãî ñòðàõóâàííÿ. </FONT></P>
<P class="ps4"><FONT class="fs71">Â³äïîâ³äíî äî àáç. 7 ñò. 1 Çàêîíó ïðî áàíêðóòñòâî âèçíà÷åíî ïîíÿòòÿ ãðîøîâîãî çîáîâÿçàííÿ.</FONT></P>
<P class="ps4"><FONT class="fs70">Çã³äíî ç ñò. 1 Çàêîíó ïðî áàíêðóòñòâî ïåðåäáà÷åíî, ùî äî ñêëàäó ãðîøîâèõ çîáîâÿçàíü áîðæíèêà íå çàðàõîâóºòüñÿ íåäî¿ìêà (ïåíÿ òà øòðàô), ÿêà âèçíà÷åíà íà äàòó ïîäàííÿ çàÿâè äî ãîñïîäàðñüêîãî ñóäó.</FONT></P>
<P class="ps4"><FONT class="fs69">Êð³ì òîãî, àáç. 6 ñò. 1 Çàêîíó ïðî áàíêðóòñòâî âèçíà÷åíî, ùî êðåäèòîðîì áîðæíèêà º þðèäè÷íà àáî ô³çè÷íà îñîáà, ÿêà ìàº ó âñòàíîâëåíîìó ïîðÿäêó ï³äòâåðäæåí³ äîêóìåíòàìè âèìîãè ùîäî ãðîøîâèõ çîáîâÿçàíü äî áîðæíèêà., à òàêîæ îðãàíè äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè òà ³íø³ äåðæàâí³ îðãàíè, ÿê³ çä³éñíþþòü êîíòðîëü çà ïðàâèëüí³ñòþ òà ñâîº÷àñí³ñòþ ñïðàâëÿííÿ ºäèíîãî âíåñêó íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ..., ïîäàòê³â ³ çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â).</FONT></P>
<P class="ps4"><FONT class="fs68">Îòæå, â çâÿçêó ç òèì, ùî âèçíà÷åí³ çàÿâíèêîì (êðåäèòîðîì) ÏÔÓ â çàÿâ³ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ãðîøîâ³ âèìîãè äî áîðæíèêà ñêëàäàþòüñÿ ëèøå ç ñóì øòðàôíèõ ñàíêö³é çà ïîðóøåííÿ ïåíñ³éíîãî çàêîíîäàâñòâà, îñòàíí³ íå çàðàõîâóþòüñÿ äî ñêëàäó ãðîøîâèõ çîáîâÿçàíü ïðè ïîðóøåíí³ ñïðàâè ïðî áàíêðóòñòâî áîðæíèêà, ³, ÿê íàñë³äîê, íå ìîæóòü ïîêëàäàòèñÿ â ï³äñòàâó êðåäèòîðñüêèõ âèìîã äî áîðæíèêà ó â³äïîâ³äíîñò³ äî ïîëîæåíü ñò. 1 Çàêîíó ïðî áàíêðóòñòâî, îñê³ëüêè 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 ïðî áàíêðóòñòâî ïðîâàäæåííÿ ó ñïðàâàõ ïðî áàíêðóòñòâî ðåãóëþºòüñÿ öèì Çàêîíîì, Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè, ³íøèìè çàêîíîäàâ÷èìè àêòàìè Óêðà¿íè.</FONT></P>
<P class="ps4"><FONT class="fs66">Çã³äíî ç ÷. 2 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 âñòàíîâëåíèõ Çàêîíîì Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì». Â³ä òàê, ó ïðèéíÿòò³ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî áîðæíèêà ìîæå áóòè 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, ï. 1 ñò. 62, ñò. 86 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 ïðèéíÿòò³ çàÿâè êðåäèòîðó ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ÏÏ "Åäåëüâåéñ-Ñàí".</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>