<TITLE>5023/2537/11</TITLE>
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<P class="ps13"><FONT class="fs24"> </FONT><FONT class="fs20"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps9"><FONT class="fs76">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps7"><FONT class="fs75">ÓÕÂÀËÀ</FONT></P>
<P class="ps7"><FONT class="fs97">ïðî ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè äî ïðîâàäæåííÿ</FONT></P>
<P><FONT class="fs123"> "16" ÷åðâíÿ 2011 ð. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 5023/2537/11 &nbsp;</FONT></P>
<P><FONT class="fs82">          Êîëåã³ÿ ñóää³â ó ñêëàä³: ãîëîâóþ÷èé ñóääÿ Ïóøàé Â.²., ñóääÿ Á³ëåöüêà À.Ì., ñóääÿ Ñëîáîä³í Ì.Ì. </FONT></P>
<P class="ps4"><FONT class="fs122">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó cïåö³àë³çîâàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ïî ðîáîò³ ç âåëèêèìè ïëàòíèêàìè ïîäàòê³â ó ì. Õàðêîâ³ </FONT><FONT class="fs96">(âõ. ¹ 2375 Õ/3-9)</FONT><FONT class="fs121"> íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 19.04.11 ð. ó ñïðàâ³ ¹ 5023/2537/11</FONT></P>
<P class="ps4"><FONT class="fs95">çà ïîçîâîì</FONT><FONT class="fs120"> Àêö³îíåðíî¿ êîìïàí³¿ «Õàðê³âîáëåíåðãî», ì. Õàðê³â</FONT></P>
<P class="ps4"><FONT class="fs94">äî </FONT><FONT class="fs119">Ïðèâàòíîãî ï³äïðèºìñòâà «Äîíêîì», ì. Õàðê³â</FONT></P>
<P class="ps4"><FONT class="fs93">ïðî</FONT><FONT class="fs118"> âèçíàííÿ íåä³éñíèì ïðàâî÷èíó</FONT></P>
<P class="ps7"><FONT class="fs92">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps6"><FONT class="fs117">Ñïåö³àë³çîâàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ïî ðîáîò³ ç âåëèêèìè ïëàòíèêàìè ïîäàòê³â ó ì. Õàðêîâ³ çâåðíóëàñÿ ç àïåëÿö³éíîþ ñêàðãîþ â³ä 27.05.2011 ð. íà ñóäîâå ð³øåííÿ â³ä 19.04.2011 ð. ïî ñïðàâ³ ¹ 5023/2537/11.</FONT></P>
<P class="ps6"><FONT class="fs116">Îäíî÷àñíî ç ïîäàííÿì ñêàðãè </FONT><FONT class="fs127">¿¿ çàÿâíèê, ùî íå áðàâ ó÷àñòü ó ñïðàâ³ </FONT><FONT class="fs115">&nbsp;íàïîëÿãàº íà òîìó, ùî ñóä âèð³øèâ &nbsp;ïèòàííÿ &nbsp;ïðî &nbsp;éîãî ïðàâà &nbsp;òà &nbsp;îáîâ'ÿçêè, íàäàâ </FONT><FONT class="fs126">êëîïîòàííÿ</FONT><FONT class="fs114"> ïðî ïîíîâëåííÿ ïðîïóùåíîãî ñòðîêó íà ¿¿ ïîäàííÿ ç ïîñèëàííÿì íà òå, ùî â³í ïðîïóùåíèé ç ïîâàæíèõ ïðè÷èí.</FONT></P>
<P class="ps6"><FONT class="fs113">Çàñëóõàâøè äîïîâ³äü ñóää³ äîïîâ³äà÷à, ñóäîâà êîëåã³ÿ âñòàíîâèëà, ùî ñòðîê ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè ïðîïóùåíèé ç ïîâàæíèõ ïðè÷èí ³ â³äïîâ³äíî äî ñò.ñò. 53, 91, 93 ÃÏÊ Óêðà¿íè ïðè âèçíàíí³ ïðè÷èíè ïðîïóñêó ïðîöåñóàëüíîãî ñòðîêó âñòàíîâëåíîãî çàêîíîì ïîâàæíîþ, ñóä ìîæå â³äíîâèòè ïðîïóùåíèé ñòðîê, â ò.÷. ñòîñîâíî àïåëÿö³éíî¿ ñêàðãè îñîáè,</FONT><FONT class="fs125"> ÿêà íå áðàëà ó÷àñòü ó ñïðàâ³ </FONT><FONT class="fs112">òà ââàæàº, ùî ñóä âèð³øèâ &nbsp;ïèòàííÿ &nbsp;ïðî &nbsp;¿¿ ïðàâà &nbsp;òà &nbsp;îáîâ'ÿçêè. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps6"><FONT class="fs111">Àïåëÿö³éíà ñêàðãà ³ äîäàí³ äî íå¿ äîêóìåíòè â³äïîâ³äàþòü âèìîãàì ñò. 94 &nbsp;Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ³ º äîñòàòí³ìè äëÿ ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè äî ïðîâàäæåííÿ ³ ðîçãëÿäó â àïåëÿö³éíîìó ïîðÿäêó.</FONT></P>
<P class="ps4"><FONT class="fs110">Âðàõîâóþ÷è ïîâàæí³ñòü ïðè÷èí ïðîïóñêó ñòðîêó äëÿ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè, à òàêîæ &nbsp;â³äïîâ³äí³ñòü ñêàðãè âèìîãàì ñò. 94 ÃÏÊ Óêðà¿íè, êåðóþ÷èñü ñò.ñò. 53, 93, 94, 98 ÃÏÊ Óêðà¿íè, ñóäîâà êîëåã³ÿ </FONT></P>
<P class="ps7"><FONT class="fs91">ÓÕÂÀËÈËÀ:</FONT></P>
<P class="ps11"><FONT class="fs109"> &nbsp;&nbsp;&nbsp;1.</FONT><FONT class="fs132"> </FONT><FONT class="fs108">Ñòðîê íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè â³äíîâèòè òà ïðèéíÿòè ¿¿ äî</FONT><FONT class="fs129"> </FONT><FONT class="fs107">ïðîâàäæåííÿ.</FONT><FONT class="fs131"> &nbsp;</FONT></P>
<P class="ps10"><FONT class="fs105">3. Çîáîâ*ÿçàòè ñòîðîíè íå ìåíøå í³æ çà òðè äí³ äî ïî÷àòêó ñóäîâîãî çàñ³äàííÿ ïîäàòè äî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó:</FONT></P>
<P class="ps10"><FONT class="fs90">ñòîðîíàì</FONT><FONT class="fs104"> - &nbsp;â³äçèâ ÷è</FONT><FONT class="fs89"> </FONT><FONT class="fs103">çàïåðå÷åííÿ ïî ñêàðç³, äîêóìåíòè â îá´ðóíòóâàííÿ âèìîã òà çàïåðå÷åíü;</FONT></P>
<P class="ps10"><FONT class="fs84">ïîçèâà÷ó, çàÿâíèêó</FONT><FONT class="fs81"> àïåëÿö³éíî¿ ñêàðãè -</FONT><FONT class="fs102"> äîêóìåíòè â îá´ðóíòóâàííÿ âèìîã, äîêàçè íàÿâíîñò³ ïîðóøåíü ñòàíîì íà â³äïîâ³äíèé ÷àñ.</FONT></P>
<P><FONT class="fs101"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. Âèêëèêàòè â ñóäîâå çàñ³äàííÿ ïðåäñòàâíèê³â ñòîð³í ç íàëåæíèì ÷èíîì îôîðìëåíèìè ïîâíîâàæåííÿìè. Ïðî íåìîæëèâ³ñòü ïðèáóòòÿ ïðåäñòàâíèê³â îáîâÿçêîâî ïèñüìîâî ïîâ³äîìèòè ñóä.</FONT></P>
<P><FONT class="fs88">Ãîëîâóþ÷èé 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;Ïóøàé Â.². &nbsp;</FONT></P>
<P><FONT class="fs87">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;&nbsp;&nbsp;Á³ëåöüêà À.Ì. &nbsp;</FONT></P>
<P><FONT class="fs86">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;&nbsp;&nbsp;Ñëîáîä³í Ì.Ì.</FONT><FONT class="fs80"> &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs79">Ïðèì³òêà: </FONT><FONT class="fs99">Çâåðíóòè óâàãó ñòîð³í íà òå, ùî ñóä ìàº ïðàâî ñòÿãóâàòè â äîõîä äåðæàâíîãî áþäæåòó ç âèííî¿ ñòîðîíè øòðàô ó ðîçì³ð³ äî 100 íåîïîäàòêîâóâàíèõ ì³í³ìóì³â äîõîä³â ãðîìàäÿí çà íåíàä³ñëàííÿ ó âñòàíîâëåíèé ñòðîê â³äçèâó íà ïîçîâíó çàÿâó àáî âèòðåáóâàíèõ ãîñïîäàðñüêèì ñóäîì ìàòåð³àë³â, à òàêîæ çà óõèëåííÿ â³ä â÷èíåííÿ ä³é, ïîêëàäåíèõ ãîñïîäàðñüêèì ñóäîì íà ñòîðîíó (ï. 5 ñò.83 ÃÏÊ Óêðà¿íè).</FONT></P>
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