<TITLE>13/594/08-ÀÏ</TITLE>
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<P class="ps10"><FONT class="fs72"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs132"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps6"><FONT class="fs115">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps6"><FONT class="fs114">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps6"><FONT class="fs113">ÏÎÑÒÀÍÎÂÀ</FONT></P>
<P class="ps6"><FONT class="fs112">äîäàòêîâå ñóäîâå ð³øåííÿ</FONT></P>
<P class="ps5"><FONT class="fs111"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;01.07.11 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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>¹ &nbsp;&nbsp;13/594/08-ÀÏ</P>
<P class="ps5">ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;Ñåðê³ç Â.Ã.</P>
<P class="ps0"><FONT class="fs88">Çà ïîçîâîì: </FONT><FONT class="fs109">Çàêðèòîãî àêö³îíåðíîãî òîâàðèñòâà Ïîëîã³âñüêèé àãðîøëÿõáóä, ì.Ïîëîãè Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps0"><FONT class="fs87">äî: </FONT><FONT class="fs108">Ïîëîã³âñüêî¿ ì³æðàéîííî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Çàïîð³çüêî¿ îáëàñò³, ì.Ïîëîãè Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps0"><FONT class="fs86">ïðî </FONT><FONT class="fs107">âèçíàííÿ ïðîòèïðàâíèìè òà ñêàñóâàííÿ ïîäàòêîâèõ ïîâ³äîìëåíü-ð³øåíü </FONT></P>
<P class="ps0"><FONT class="fs85"> &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>
<P><FONT class="fs84"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñóääÿ Â.Ã. Ñåðê³ç</FONT></P>
<P class="ps2"><FONT class="fs83">Áåç âèêëèêó ñòîð³í.</FONT></P>
<P class="ps2"><FONT class="fs106">Ðîãëÿíóâøè çàÿâó &nbsp;ÇÀÒ Ïîëîã³âñüêèé àãðîøëÿõáóä ïðî ïðèéíÿòòÿ &nbsp;äîäàòêîâî¿ ïîñòàíîâè ïî ñïðàâ³ ¹13/594/08-ÀÏ, </FONT></P>
<P class="ps2"><FONT class="fs105"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Âñòàíîâèâ:</FONT></P>
<P class="ps2"><FONT class="fs103">Óõâàëîþ ñóäó â³ä 29.09.2008ð. áóëî â³äêðèòî &nbsp;ïðîâàäæåííÿ â àäì³í³ñòðàòèâí³é ñïðàâ³ òà ïðèçíà÷åíî ñïðàâó äî ðîçãëÿäó.</FONT></P>
<P class="ps2"><FONT class="fs96">Â³äïîâ³äíî &nbsp;äî ï.1 ÷.1 &nbsp;ñò. ÊÀÑ Óêðà¿íè, - ñóä, ùî óõâàëèâ &nbsp;ñóäîâå ð³øåííÿ , ìîæå çà çàÿâîþ &nbsp;îñîáè, ÿêà áðàëà ó÷àñòü ó ñïðàâ³, ÷è ç âëàñíî¿ ³í³ö³àòèâè &nbsp;ïðèéíÿòè äîäàòêîâó ïîñòàíîâó &nbsp;÷è ïîñòàíîâèòè &nbsp;äîäàòêîâó óõâàëó ó âèïàäêàõ , ÿêùî - &nbsp;ùîäî îäí³º¿ ³ç ïîçîâíèõ âèìîã, ç ïðèâîäó ÿêî¿ äîñë³äæóâàëèñÿ &nbsp;äîêàçè, ÷è îäíîãî ç êëîïîòàíü &nbsp;íå óõâàëåíî &nbsp;ð³øåííÿ.</FONT></P>
<P class="ps2"><FONT class="fs94">Ðåçîëþòèâíó ÷àñòèíó ïîñòàíîâè â³ä 20.11.2008ð. &nbsp;ó ñïðàâ³ ¹13/594/08-ÀÏ âèêëàñòè â íàñòóïí³é &nbsp;ðåäàêö³¿:</FONT></P>
<P class="ps3"><FONT class="fs93">Ïîçîâ çàäîâîëüíèòè.</FONT></P>
<P class="ps3"><FONT class="fs91">Ñóäîâ³ âèòðàòè ïðèñóäèòè ç Äåðæàâíîãî áþäæåòó.</FONT></P>
<P class="ps9"><FONT class="fs82"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Êåðóþ÷èñü ñò. ñò. 168 &nbsp;ÊÀÑ Óêðà¿íè, ñóä </FONT></P>
<P class="ps7"><FONT class="fs81">ÏÎÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps1"><FONT class="fs80">Çàäîâîëüíèòè &nbsp;çàÿâó &nbsp;ïîçèâàà ïðî ïðèéíÿòòÿ äîäàòêîâî¿ ïîñòàíîâè. </FONT></P>
<P class="ps3"><FONT class="fs77">Ïîçîâ çàäîâîëüíèòè.</FONT></P>
<P class="ps3"><FONT class="fs75">Ñóäîâ³ âèòðàòè ïðèñóäèòè ç Äåðæàâíîãî áþäæåòó.</FONT></P>
<P class="ps3">Ïîñòàíîâà àáî óõâàëà ñóäó ïåðøî¿ ³íñòàíö³¿, ÿêùî ³íøå íå âñòàíîâëåíî öèì Êîäåêñîì, íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ çàê³í÷åííÿ ñòðîêó ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ, âñòàíîâëåíîãî öèì Êîäåêñîì, ÿêùî òàêó çàÿâó íå áóëî ïîäàíî.</P>
<P class="ps2">ßêùî áóëî ïîäàíî çàÿâó ïðî àïåëÿö³éíå îñêàðæåííÿ, àëå àïåëÿö³éíà ñêàðãà íå áóëà ïîäàíà ó ñòðîê, âñòàíîâëåíèé öèì Êîäåêñîì, ïîñòàíîâà àáî óõâàëà ñóäó ïåðøî¿ ³íñòàíö³¿ íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ çàê³í÷åííÿ öüîãî ñòðîêó. </P>
<P class="ps2">Ó ðàç³ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè ñóäîâå ð³øåííÿ, ÿêùî éîãî íå ñêàñîâàíî, íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ çàê³í÷åííÿ àïåëÿö³éíîãî ðîçãëÿäó ñïðàâè.</P>
<P class="ps2">ßêùî ñòðîê àïåëÿö³éíîãî îñêàðæåííÿ áóäå ïîíîâëåíî, òî ââàæàºòüñÿ, ùî ïîñòàíîâà ÷è óõâàëà ñóäó íå íàáðàëà çàêîííî¿ ñèëè. </P>
<P class="ps2">Ïðî àïåëÿö³éíå îñêàðæåííÿ ð³øåííÿ ñóäó ïåðøî¿ ³íñòàíö³¿ ñïî÷àòêó ïîäàºòüñÿ çàÿâà. Îá´ðóíòóâàííÿ ìîòèâ³â îñêàðæåííÿ ³ âèìîãè äî ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ âèêëàäàþòüñÿ â àïåëÿö³éí³é ñêàðç³.</P>
<P class="ps2">Çàÿâà ïðî àïåëÿö³éíå îñêàðæåííÿ òà àïåëÿö³éíà ñêàðãà ïîäàþòüñÿ äî àäì³í³ñòðàòèâíîãî ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ ÷åðåç ñóä ïåðøî¿ ³íñòàíö³¿, ÿêèé óõâàëèâ îñêàðæóâàíå ñóäîâå ð³øåííÿ. Êîï³ÿ àïåëÿö³éíî¿ ñêàðãè îäíî÷àñíî íàäñèëàºòüñÿ îñîáîþ, ÿêà ¿¿ ïîäàº, äî ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿.</P>
<P class="ps2">Çàÿâà ïðî àïåëÿö³éíå îñêàðæåííÿ ïîñòàíîâè ñóäó ïåðøî¿ ³íñòàíö³¿ ïîäàºòüñÿ ïðîòÿãîì äåñÿòè äí³â ç äíÿ ¿¿ ïðîãîëîøåííÿ, à â ðàç³ ñêëàäåííÿ ïîñòàíîâè ó ïîâíîìó îáñÿç³ â³äïîâ³äíî äî ñòàòò³ 160 öüîãî Êîäåêñó - ç äíÿ ñêëàäåííÿ â ïîâíîìó îáñÿç³. Àïåëÿö³éíà ñêàðãà íà ïîñòàíîâó ñóäó ïåðøî¿ ³íñòàíö³¿ ïîäàºòüñÿ ïðîòÿãîì äâàäöÿòè äí³â ï³ñëÿ ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ.</P>
<P class="ps2">Çàÿâà ïðî àïåëÿö³éíå îñêàðæåííÿ óõâàëè ñóäó ïåðøî¿ ³íñòàíö³¿ ïîäàºòüñÿ ïðîòÿãîì ïÿòè äí³â ç äíÿ ïðîãîëîøåííÿ óõâàëè. ßêùî óõâàëó áóëî ïîñòàíîâëåíî áåç âèêëèêó îñîáè, ÿêà ¿¿ îñêàðæóº, òî ñòðîê ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ îá÷èñëþºòüñÿ ç äíÿ îòðèìàííÿ íåþ êîï³¿ óõâàëè. Àïåëÿö³éíà ñêàðãà íà óõâàëó ñóäó ïåðøî¿ ³íñòàíö³¿ ïîäàºòüñÿ ïðîòÿãîì äåñÿòè äí³â ï³ñëÿ ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ.</P>
<P class="ps2">Àïåëÿö³éíà ñêàðãà ìîæå áóòè ïîäàíà áåç ïîïåðåäíüîãî ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ, ÿêùî ñêàðãà ïîäàºòüñÿ ó ñòðîê, âñòàíîâëåíèé äëÿ ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ.</P>
<P class="ps4">Çàÿâà ïðî àïåëÿö³éíå îñêàðæåííÿ ÷è àïåëÿö³éíà ñêàðãà, ïîäàí³ ï³ñëÿ çàê³í÷åííÿ ñòðîê³â, âñòàíîâëåíèõ ö³ºþ ñòàòòåþ, çàëèøàþòüñÿ áåç ðîçãëÿäó, ÿêùî ñóä àïåëÿö³éíî¿ ³íñòàíö³¿ çà çàÿâîþ îñîáè, ÿêà ¿õ ïîäàëà, íå çíàéäå ï³äñòàâ äëÿ ïîíîâëåííÿ ñòðîêó, ïðî ùî ïîñòàíîâëÿºòüñÿ óõâàëà.</P>
<P><FONT class="fs74">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;Â.Ã. Ñåðê³ç </FONT></P>