<TITLE>5019/1034/11</TITLE>
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<P class="ps11"><FONT class="fs111"> &nbsp;&nbsp;&nbsp;</FONT><FONT class="fs107"><IMG src="herb.gif" height=65 width=49></FONT></P>
<P class="ps8"><FONT class="fs64"> ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ Ð²ÂÍÅÍÑÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps2"><FONT class="fs62">ÓÕÂÀËÀ</FONT></P>
<P class="ps2"><FONT class="fs73"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps2"> "21" ãðóäíÿ 2012 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà &nbsp;¹ 5019/1034/11<FONT class="fs72"> </FONT></P>
<P class="ps5">Ñóääÿ Âîéòþê Â.Ð., ðîçãëÿíóâøè çàÿâè Êîñòîï³ëüñüêî¿ ì³æðàéîííî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ð³âíåíñüêî¿ îáëàñò³ Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè<FONT class="fs68"> </FONT>&nbsp;ïðî âèäà÷ó äóáë³êàò³â íàêàç³â ó ñïðàâ³ </P>
<P class="ps4">çà ïîçîâîì: Ïðîêóðîðà Êîñòîï³ëüñüêîãî ðàéîíó â ³íòåðåñàõ äåðæàâè â îñîá³ Óêðà¿íñüêîãî äåðæàâíîãî ôîíäó ï³äòðèìêè ôåðìåðñüêèõ ãîñïîäàðñòâ óïîâíîâàæåíîþ îñîáîþ ÿêîãî âèñòóïàº Ð³âíåíñüêå â³ää³ëåííÿ Óêðà¿íñüêîãî äåðæàâíîãî ôîíäó ï³äòðèìêè ôåðìåðñüêèõ ãîñïîäàðñòâ</P>
<P class="ps10">äî â³äïîâ³äà÷à: &nbsp;Ôåðìåðñüêîãî ãîñïîäàðñòâà "Äîâ³ðà"</P>
<P class="ps4">ïðî &nbsp;ñòÿãíåííÿ â ñóì³ 5 675 ãðí. 80 êîï. </P>
<P class="ps8"><FONT class="fs71">ÂÑÒÀÍÎÂÈÂ: </FONT></P>
<P class="ps5"> 27 òðàâíÿ 2011 ðîêó ãîñïîäàðñüêèì ñóäîì Ð³âíåíñüêî¿ îáëàñò³ âèíåñåíî ð³øåííÿ ó ñïðàâ³ &nbsp;&nbsp;¹ 5019/1034/11 çà ïîçîâîì ïðîêóðîðà Êîñòîï³ëüñüêîãî ðàéîíó â ³íòåðåñàõ äåðæàâè â îñîá³ Óêðà¿íñüêîãî äåðæàâíîãî ôîíäó ï³äòðèìêè ôåðìåðñüêèõ ãîñïîäàðñòâ &nbsp;óïîâíîâàæåíîþ îñîáîþ ÿêîãî âèñòóïàº Ð³âíåíñüêå â³ää³ëåííÿ Óêðà¿íñüêîãî äåðæàâíîãî ôîíäó ôåðìåðñüêèõ ãîñïîäàðñòâ äî ãîñïîäàðñòâà "Äîâ³ðà" ïðî &nbsp;ñòÿãíåííÿ 5675 ãðí. 80 êîï. Ïîçîâ çàäîâîëåíî.</P>
<P class="ps6">14 ÷åðâíÿ 2011 ðîêó ãîñïîäàðñüêèì ñóäîì Ð³âíåíñüêî¿ îáëàñò³ âèäàíî íàêàçè ïðî ïðèìóñîâå âèêîíàííÿ ð³øåííÿ â³ä 27 òðàâíÿ 2011 ðîêó ïî ñïðàâ³ ¹ 5019/1034/11.</P>
<P class="ps5">Ó âêàçàíèõ íàêàçàõ çàçíà÷åíî, ùî âîíè ä³éñí³ äî ïðåä'ÿâëåííÿ ó äåðæàâíó âèêîíàâ÷ó ñëóæáó äî 15 ÷åðâíÿ 2012 ðîêó.</P>
<P class="ps3">Çã³äíî ðåºñòðó íà â³äïðàâêó ðåêîìåíäîâàíî¿ êîðåñïîíäåíö³¿ â³ä 17 ÷åðâíÿ 2011 ðîêó, íàêàç ïðî ñòÿãíåííÿ ç Ôåðìåðñüêîãî ãîñïîäàðñòâà "Äîâ³ðà" íà êîðèñòü Óêðà¿íñüêîãî äåðæàâíîãî ôîíäó ï³äòðèìêè ôåðìåðñüêèõ ãîñïîäàðñòâ &nbsp;â îñîá³ &nbsp;Ð³âíåíñüêîãî â³ää³ëåííÿ Óêðà¿íñüêîãî äåðæàâíîãî ôîíäó ï³äòðèìêè ôåðìåðñüêèõ ãîñïîäàðñòâ &nbsp;&nbsp;5000 ãðí. áîðãó, 350 ãðí. 80 êîï. ïåí³, 325 ãðí. 00 êîï. ³íôëÿö³éíèõ íàïðàâëåíî Ð³âíåíñüêîìó â³ää³ëåííþ Óêðà¿íñüêîãî äåðæàâíîãî ôîíäó ï³äòðèìêè ôåðìåðñüêèõ ãîñïîäàðñòâ, à íàêàçè ïðî ñòÿãíåííÿ ç Ôåðìåðñüêîãî ãîñïîäàðñòâà "Äîâ³ðà" äî äåðæàâíîãî áþäæåòó Óêðà¿íè 102 ãðí. 00 êîï. äåðæàâíîãî ìèòà òà 236 ãðí. 00 êîï. âèòðàò íà ³íôîðìàö³éíî-òåõí³÷íå çàáåçïå÷åííÿ ñóäîâîãî ïðîöåñó íàïðàâëåíî Êîñòîï³ëüñüê³é ì³æðàéîíí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ Ð³âíåíñüêî¿ îáëàñò³.</P>
<P class="ps5">Êîñòîï³ëüñüêà ì³æðàéîííà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ð³âíåíñüêî¿ îáëàñò³ Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè<FONT class="fs67"> &nbsp;</FONT>çâåðíóëàñü äî ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³ ç çàÿâàìè ¹ 7534/10-07 òà ¹7533/10-07 â³ä 05 ãðóäíÿ 2012 ðîêó ïðî âèäà÷ó äóáë³êàò³â íàêàç³â ïðî ñòÿãíåííÿ ç Ôåðìåðñüêîãî ãîñïîäàðñòâà "Äîâ³ðà" 102 ãðí. äåðæàâíîãî ìèòà ³ 236 ãðí. 00 êîï. âèòðàòà íà ³íôîðìàö³éíî-òåõí³÷íå çàáåçïå÷åííÿ ñóäîâîãî ïðîöåñó òà ïðî â³äíîâëåííÿ ïðîïóùåíîãî ñòðîêó &nbsp;äëÿ ïðåä`ÿâëåííÿ äî âèêîíàííÿ íàêàç³â ñóäó ó ñïðàâ³ ¹ 5019/1034/11 .</P>
<P class="ps5">Â³äïîâ³äíî äî ñò.120 ÃÏÊ Óêðà¿íè, ó ðàç³ âòðàòè íàêàçó ãîñïîäàðñüêèé ñóä ìîæå âèäàòè éîãî äóáë³êàò, ÿêùî ñòÿãóâà÷ àáî äåðæàâíèé âèêîíàâåöü çâåðíóâñÿ ³ç çàÿâîþ ïðî öå äî çàê³í÷åííÿ ñòðîêó, âñòàíîâëåíîãî äëÿ ïðåä'ÿâëåííÿ íàêàçó äî âèêîíàííÿ.</P>
<P class="ps5">Ïðèïèñàìè ñòàòò³ 120 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ïåðåäáà÷åíî, ÿêùî íàêàç âòðà÷åíî ñòÿãóâà÷åì äî ïðåä'ÿâëåííÿ íàêàçó äî âèêîíàííÿ, â³í ïîâèíåí äîäàòè äî çàÿâè ïðî âèäà÷ó äóáë³êàòó íàêàçó äîâ³äêó ñòÿãóâà÷à, ï³äïèñàíó êåð³âíèêîì ÷è çàñòóïíèêîì êåð³âíèêà òà ãîëîâíèì (ñòàðøèì) áóõãàëòåðîì ï³äïðèºìñòâà, îðãàí³çàö³¿. Ó ö³é äîâ³äö³ ìàº áóòè çàçíà÷åíî, ùî íàêàç âòðà÷åíî ³ äî âèêîíàííÿ íå ïðåä'ÿâëåíî. </P>
<P class="ps5">ßêùî íàêàç âòðà÷åíî äåðæàâíèì âèêîíàâöåì, äî çàÿâè äîäàºòüñÿ äîâ³äêà äåðæàâíîãî âèêîíàâöÿ ïðî âòðàòó íàêàçó. </P>
<P class="ps5">ßêùî íàêàç âòðà÷åíî óñòàíîâîþ áàíêó, â ÿêîãî íàêàç ïðåä'ÿâëåíî äî âèêîíàííÿ, äî çàÿâè äîäàºòüñÿ äîâ³äêà ö³º¿ óñòàíîâè áàíêó ïðî âòðàòó íàêàçó. </P>
<P class="ps5">ßêùî íàêàç âòðà÷åíî ï³ä ÷àñ ïåðåñèëàííÿ éîãî ïîøòîþ, äî çàÿâè äîäàºòüñÿ äîâ³äêà îðãàíó çâ'ÿçêó (ïîøòîâîãî â³ää³ëåííÿ) ïðî âòðàòó ïîøòîâîãî â³äïðàâëåííÿ, â ÿêîìó ïåðåñèëàâñÿ íàêàç.</P>
<P class="ps5">Ãîñïîäàðñüêèé ïðîöåñóàëüíèé êîäåêñ Óêðà¿íè íå çîáîâ'ÿçóº ñòÿãóâà÷à àáî äåðæàâíîãî âèêîíàâöÿ íàâîäèòè ïðè÷èíè âòðàòè íàêàçó. Ï³äñòàâîþ äëÿ âèäà÷³ íàêàçó º ïîäàíà çàÿâà ç äîêóìåíòàìè, ÿê³ ï³äòâåðäæóþòü ôàêò âòðàòè íàêàçó.</P>
<P class="ps5">Âîäíî÷àñ, ó âèäà÷³ äóáë³êàòà íàêàçó ìîæå áóòè â³äìîâëåíî, ÿêùî äî çàÿâè ïðî âèäà÷ó äóáë³êàòà íå äîäàíî äîêóìåíò³â, ïåðåäáà÷åíèõ ÷.3 ñò. 120 ÃÏÊ Óêðà¿íè.</P>
<P class="ps5">Â äàíîìó âèïàäêó ìàº ì³ñöå âòðàòà íàêàçó ñòÿãóâà÷åì. Ó çâ'ÿçêó ç öèì, â³äïîâ³äíî äî âèìîã ä³þ÷îãî çàêîíîäàâñòâà, ñòÿãóâà÷åì íà ï³äòâåðäæåííÿ ñâî¿õ âèìîã ïîâèíí³ áóòè äîäàí³ íàñòóïí³ äîêóìåíòè: äîâ³äêà ñòÿãóâà÷à, ï³äïèñàíà êåð³âíèêîì ÷è çàñòóïíèêîì êåð³âíèêà òà ãîëîâíèì (ñòàðøèì) áóõãàëòåðîì ï³äïðèºìñòâà, îðãàí³çàö³¿, ùî íàêàç âòðà÷åíî ³ äî âèêîíàííÿ íå ïðåä'ÿâëåíî.</P>
<P class="ps5">Ñóä çàçíà÷àº, ùî âêàçàíî¿ äîâ³äêè, âñóïåðå÷ &nbsp;âèìîãàì ñò.120 ÃÏÊ Óêðà¿íè äî çàÿâ íå äîäàíî.</P>
<P class="ps5">Òàêîæ ñóä çâåðòàº óâàãó, ùî &nbsp;ñòðîê âñòàíîâëåíèé äëÿ ïðåä'ÿâëåííÿ íàêàç³â äî âèêîíàííÿ ïî ñïðàâ³ ¹ 5019/1034/11 çàê³í÷èâñÿ 15 ÷åðâíÿ 2012 ðîêó.</P>
<P class="ps5">Çâàæàþ÷è íà íàâåäåíå, ãîñïîäàðñüêèé ñóä â³äìîâëÿº Êîñòîï³ëüñüê³é ì³æðàéîíí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ Ð³âíåíñüêî¿ îáëàñò³ Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ó çàäîâîëåíí³ çàÿâ ïðî &nbsp;&nbsp;âèäà÷ó äóáë³êàò³â íàêàç³â &nbsp;¹5019/1034/11, âèäàíèõ ãîñïîäàðñüêèì ñóäîì &nbsp;14 ÷åðâíÿ 2011 ðîêó.</P>
<P class="ps5">Êåðóþ÷èñü ñò.ñò. 86,119, 120 ÃÏÊ Óêðà¿íè &nbsp;&nbsp;ñóä - </P>
<P class="ps0"><FONT class="fs70">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps7"> </P>
<P class="ps1">Â³äìîâèòè ó çàäîâîëåíí³ çàÿâ Êîñòîï³ëüñüêî¿ ì³æðàéîííî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ð³âíåíñüêî¿ îáëàñò³ Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè<FONT class="fs66"> </FONT>ïðî âèäà÷ó äóáë³êàò³â íàêàç³â ó ñïðàâ³ ¹ 5019/1034/11.</P>
<P class="ps1"> <FONT class="fs105">&nbsp;</FONT></P>
<P class="ps8"> &nbsp;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;Âîéòþê Â.Ð.</P>
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