<TITLE>8/60-1280</TITLE>
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<P class="ps12"><FONT class="fs89"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps8"><FONT class="fs104">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÒÅÐÍÎÏ²ËÜÑÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps8"><FONT class="fs103">ÓÕÂÀËÀ</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="48 %" class="tds4"><P><FONT class="fs108"> "24" áåðåçíÿ 2011 ð.</FONT></P></TD><TD width="52 %" class="tds4"><P class="ps11"><FONT class="fs107">Ñïðàâà ¹ 8/60-1280</FONT></P></TD></TR>
<P><FONT class="fs106"> &nbsp;ì. Òåðíîï³ëü</FONT></P>
<P class="ps7"><FONT class="fs56">Ãîñïîäàðñüêèé ñóä Òåðíîï³ëüñüêî¿ îáëàñò³</FONT></P>
<P class="ps3"><FONT class="fs55">ó ñêëàä³ &nbsp;&nbsp;ñóää³ Ãèðèëè ².Ì. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps4"><FONT class="fs110"> </FONT><FONT class="fs67">Ðîçãëÿíóâ ìàòåð³àëè ñïðàâè</FONT></P>
<P class="ps4"><FONT class="fs66">çà ïîçîâîì:</FONT><FONT class="fs85"> &nbsp;Áîðù³âñüêî¿ ì³æðàéîííî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿, âóë. Êîíäðè, 5, ì. Áîðù³â Òåðíîï³ëüñüêî¿ îáëàñò³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps4"><FONT class="fs65">äî â³äïîâ³äà÷à:</FONT><FONT class="fs84"> Êîîïåðàòèâíîãî ï³äïðèºìñòâà «Ëàêîìêà», âóë. Øåâ÷åíêà, 32, ì. Áîðù³â Òåðíîï³ëüñüêî¿ îáëàñò³</FONT></P>
<P class="ps4"><FONT class="fs64">ïðî:</FONT><FONT class="fs83"> ñòÿãíåííÿ 3400 ãðí. çàáîðãîâàíîñò³ ïî ñïëàò³ øòðàôíèõ ñàíêö³é</FONT></P>
<P class="ps4"><FONT class="fs63">Ñóòü ñïðàâè:</FONT></P>
<P class="ps4"><FONT class="fs82">Áîðù³âñüêà ì³æðàéîííà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ, ì. Áîðù³â çâåðíóëàñÿ äî ãîñïîäàðñüêîãî ñóäó ç ïîçîâîì äî â³äïîâ³äà÷à Êîîïåðàòèâíîãî ï³äïðèºìñòâà «Ëàêîìêà», âóë. Øåâ÷åíêà, 32, ì. Áîðù³â Òåðíîï³ëüñüêî¿ îáëàñò³ ïðî ñòÿãíåííÿ, ç âðàõóâàííÿì çàÿâè ïðî óòî÷íåííÿ (çìåíøåííÿ ðîçì³ðó) ïîçîâíèõ âèìîã â³ä 06.05.2008ð., 3400 ãðí. øòðàôíèõ (ô³íàíñîâèõ) ñàíêö³é, çàñòîñîâàíèõ ð³øåííÿì ¹5 â³ä 14.09.2006ð., çà ïîðóøåííÿ â³äïîâ³äà÷åì ñò. 15 Çàêîíó Óêðà¿íè «Ïðî äåðæàâíå ðåãóëþâàííÿ âèðîáíèöòâà ³ îá³ãó ñïèðòó åòèëîâîãî, êîíüÿ÷íîãî ³ ïëîäîâîãî, àëêîãîëüíèõ íàïî¿â òà òþòþíîâèõ âèðîá³â»¹ 981/95-ÂÐ â³ä 19.12.1995 ð. (äàë³ Çàêîí ¹ 981/95-ÂÐ), ïðî ùî ïðèéíÿòå ð³øåííÿ ïðî çàñòîñóâàííÿ ô³íàíñîâèõ ñàíêö³é ¹ 5 â³ä 14.09.2006 ð.</FONT></P>
<P class="ps4"><FONT class="fs81">Óõâàëîþ ñóäó â³ä 07.05.2008 ð. ïðîâàäæåííÿ ó ñïðàâ³ ¹ 8/60-1280, íà ï³äñòàâ³ ï.4 ÷.2 ñò. 156, áóëî çóïèíåíî äî âèð³øåííÿ Âèùèì àäì³í³ñòðàòèâíèì ñóäîì Óêðà¿íè êàñàö³éíî¿ ñêàðãè ÊÏ "Ëàêîìêà" íà ïîñòàíîâó Ëüâ³âñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 31.01.2008 ðîêó ó ñïðàâ³ ¹22à-4648/07, îñê³ëüêè ïðåäìåòîì ðîçãëÿäó îñòàííüî¿ áóëî, ó ò.÷. ³ ñêàñóâàííÿ ð³øåííÿ ïðî çàñòîñóâàííÿ øòðàôíèõ (ô³íàíñîâèõ) ñàíêö³é ¹ 5 â³ä 14.09.2006 ð., òà çîáîâÿçàíî â³äïîâ³äà÷à ïîâ³äîìèòè ïðî ðåçóëüòàò ðîçãëÿäó äàíî¿ ñêàðãè ³ç äîëó÷åííÿì â³äïîâ³äíîãî ñóäîâîãî àêòà, ùî íàáðàâ çàêîííî¿ ñèëè.</FONT></P>
<P class="ps5"><FONT class="fs80">22 áåðåçíÿ 2011 ðîêó Áîðù³âñüêîþ ÌÄÏ² íà àäðåñó ñóäó íàä³ñëàíî êîï³þ ð³øåííÿ ÂÀÑ Óêðà¿íè â³ä 09.02.2011 ðîêó çà ðîçãëÿäîì êàñàö³éíî¿ ñêàðãè ÊÏ "Ëàêîìêà" ïî ñïðàâ³ ¹7à/83-2690 (22à-1458/08) ïðî ñêàñóâàííÿ ð³øåíü Áîðù³âñüêî¿ ÌÄÏ² ïðî çàñòîñóâàííÿ øòðàôíèõ ñàíêö³é.</FONT></P>
<P class="ps4"><FONT class="fs79">Çã³äíî ï. 5 ñò. 254 ÊÀÑ Óêðà¿íè ïîñòàíîâà àáî óõâàëà ñóäó àïåëÿö³éíî¿ ÷è êàñàö³éíî¿ ³íñòàíö³¿ çà íàñë³äêàìè ïåðåãëÿäó, ïîñòàíîâà Âåðõîâíîãî Ñóäó Óêðà¿íè íàáèðàþòü çàêîííî¿ ñèëè ç ìîìåíòó ïðîãîëîøåííÿ.</FONT></P>
<P class="ps4"><FONT class="fs78">Ñóäîì âñòàíîâëåíî, ùî óõâàëîþ Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè â³ä 09.02.2011 ðîêó êàñàö³éíó ñêàðãó ÊÏ "Ëàêîìêà" çàäîâîëåíî. Ïîñòàíîâó Ëüâ³âñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 31.01.2008 ðîêó ñêàñîâàíî, à ïîñòàíîâó Ãîñïîäàðñüêîãî ñóäó Òåðíîï³ëüñüêî¿ îáëàñò³ â³ä 13.08.2007 ðîêó, ÿêîþ ñêàñîâàíî ð³øåííÿ Áîðù³âñüêî¿ ÌÄÏ² ¹5 â³ä 14.09.2006ð. ïðî çàñòîñóâàííÿ øòðàôíèõ ñàíêö³é â ñóì³ 3 400ãðí., çàëèøåíî â ñèë³.</FONT></P>
<P class="ps4"><FONT class="fs77">×. 5 ñò. 156 ÊÀÑ Óêðà¿íè ïåðåäáà÷åíî, ùî ïðîâàäæåííÿ ó ñïðàâ³ ïîíîâëþºòüñÿ çà êëîïîòàííÿì îñ³á, ÿê³ áåðóòü ó÷àñòü ó ñïðàâ³, àáî çà ³í³ö³àòèâîþ ñóäó, ÿêùî â³äïàäóòü îáñòàâèíè, ÿê³ áóëè ï³äñòàâîþ &nbsp;äëÿ çóïèíåííÿ ïðîâàäæåííÿ.</FONT></P>
<P class="ps5"><FONT class="fs76">Ïðèéìàþ÷è äî óâàãè âèùåíàâåäåíå, ñóä âèçíàâ çà íåîáõ³äíå:</FONT></P>
<P class="ps5"><FONT class="fs75">-          ïîíîâèòè ïðîâàäæåííÿ ó ñïðàâ³ ¹8/60-1280</FONT></P>
<P class="ps5"><FONT class="fs74">-          ïðèçíà÷èòè ñóäîâå çàñ³äàííÿ ïî äàí³é ñïðàâ³.</FONT></P>
<P class="ps5"><FONT class="fs73">Ç îãëÿäó íà íàâåäåíå, êåðóþ÷èñü ñò. ñò. 6, 10, 11, 12, 49, 51, 110, 111, 127, 128, 158 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, ãîñïîäàðñüêèé ñóä ,-</FONT></P>
<P class="ps9"><FONT class="fs54">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps1"><FONT class="fs62">1.          Ïîíîâèòè ïðîâàäæåííÿ ó ñïðàâ³ ¹8/60-1280.</FONT></P>
<P class="ps2"><FONT class="fs61">2.          </FONT><FONT class="fs72">Ïðèçíà÷èòè ñóäîâå çàñ³äàííÿ ïî ñïðàâ³ ¹ 8/60-1380 íà </FONT><FONT class="fs60">10:40 ãîä. 13.04.2011ð., </FONT><FONT class="fs71">ÿêå â³äáóäåòüñÿ â ïðèì³ùåíí³ ãîñïîäàðñüêîãî ñóäó çà àäðåñîþ: ì. Òåðíîï³ëü, âóë. Êí. Îñòðîçüêîãî,14à (çàë ñóäîâèõ çàñ³äàíü ¹ 3, 5 é ïîâåðõ).</FONT></P>
<P class="ps1"><FONT class="fs59">3.          Çîáîâÿçàòè ïîçèâà÷à</FONT><FONT class="fs70"> íàäàòè â ñóäîâå çàñ³äàííÿ ïèñüìîâ³ äîäàòêîâ³ îá´ðóíòóâàííÿ ïîçîâíèõ âèìîã, ç âðàõóâàííÿì óõâàëè Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè â³ä 09.02.2011 ð. ïî ñïðàâ³ 7à/83-2690.</FONT></P>
<P class="ps0"><FONT class="fs58">4.          </FONT><FONT class="fs69">Óõâàëó íàïðàâèòè ñòîðîíàì ïî ñïðàâ³ ðåêîìåíäîâàíîþ êîðåñïîíäåíö³ºþ ç ïîâ³äîìëåííÿì ïðî âðó÷åííÿ ïîøòîâîãî â³äïðàâëåííÿ.</FONT></P>
<P><FONT class="fs53">Ñóääÿ                                                                                ².Ì. Ãèðèëà </FONT></P>