<TITLE>5009/40/12</TITLE>
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<P class="ps12"><FONT class="fs124"> &nbsp;íîìåð ïðîâàäæåííÿ ñïðàâè &nbsp;26/59/12-23/100/12</FONT></P>
<P class="ps6"><FONT class="fs126"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps6"><FONT class="fs69">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps6"><FONT class="fs68">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps6"><FONT class="fs67">ÓÕÂÀËÀ</FONT></P>
<P class="ps6"><FONT class="fs65"> &nbsp;</FONT></P>
<P><FONT class="fs71"> 12.11.12 &nbsp;                                                                      Ñïðàâà ¹ 5009/40/12</FONT></P>
<P class="ps1"><FONT class="fs118">Ãîñïîäàðñüêèé ñóä ó ñêëàä³ ñóää³ Øåâ÷åíêî Òåòÿíè Ìèêîëà¿âíè, </FONT></P>
<P class="ps4"><FONT class="fs117">çà ó÷àñòþ:</FONT></P>
<P class="ps4"><FONT class="fs116">ïðîêóðîðà: Òðîíÿ Ã.Ì., ïîñâ³ä÷åííÿ ¹ 004050, âèäàíå 13.09.2012 ð.</FONT></P>
<P class="ps4"><FONT class="fs115">ïðåäñòàâíèêè ñòîð³í íå çÿâèëèñü;</FONT></P>
<P class="ps4"><FONT class="fs114">ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè ¹ 5009/40/12</FONT></P>
<P class="ps4"><FONT class="fs110">ïðî áàíêðóòñòâî</FONT></P>
<P class="ps11"><FONT class="fs109">ë³êâ³äàòîð ÒÎÂ «Àäïàê Óêðà¿íà»,</FONT></P>
<P class="ps10"><FONT class="fs108">çà ó÷àñòþ çàñòóïíèêà ïðîêóðîðà Çàïîð³çüêî¿ îáëàñò³,</FONT></P>
<P class="ps7"><FONT class="fs107">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs106">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 21.02.2012 ð. ó ñïðàâ³ ¹ 5009/40/12 (ñóääÿ Þëäàøåâ Î.Î.) çàòâåðäæåíî çâ³ò ë³êâ³äàòîðà òà ë³êâ³äàö³éíèé áàëàíñ ÒÎÂ «ÒÄ «Òðåéäñòàð», þðèäè÷íó îñîáó ÒÎÂ «ÒÄ «Òðåéäñòàð», ë³êâ³äîâàíî, ïðîâàäæåííÿ ó ñïðàâ³ ïðèïèíåíî.</FONT></P>
<P class="ps2"><FONT class="fs105">Ïîñòàíîâîþ Äîíåöüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 19.09.2012 ð. ó ñïðàâ³ ¹ 5009/40/12 óõâàëó ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 21.02.2012 ð. ïðî çàòâåðäæåííÿ çâ³òó ë³êâ³äàòîðà òà ë³êâ³äàö³éíîãî áàëàíñó òà ïðèïèíåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ¹ 5009/40/12 ïðî áàíêðóòñòâî ñêàñîâàíî, ñïðàâó íàïðàâëåíî äëÿ ðîçãëÿäó äî ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ íà ñòàä³þ ë³êâ³äàö³éíî¿ ïðîöåäóðè.</FONT></P>
<P class="ps2"><FONT class="fs104">Â ïîðÿäêó ñò. 2</FONT><FONT class="fs122">1</FONT><FONT class="fs103"> ÃÏÊ Óêðà¿íè ñïðàâó ¹ 5009/40/12 ïåðåäàíî ñóää³ Øåâ÷åíêî Ò.Ì.</FONT></P>
<P class="ps2"><FONT class="fs102">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó â³ä 17.10.2012 ð. ñïðàâó ïðèéíÿòî äî ñâîãî ïðîâàäæåííÿ íà ñòàä³¿ ë³êâ³äàö³éíî¿ ïðîöåäóðè, ïðèñâîºíî ñïðàâ³ íîìåð ïðîâàäæåííÿ 26/59/12-23/102/12, çàñ³äàííÿ ñóäó ïðèçíà÷èòè íà</FONT><FONT class="fs78"> </FONT><FONT class="fs101">12.11.2012 ð.</FONT></P>
<P class="ps2"><FONT class="fs100">Â ñóäîâå çàñ³äàííÿ 12.11.2012 ð. ë³êâ³äàòîð òà ïðåäñòàâíèêè ³íøèõ ó÷àñíèê³â ïðîöåñó íå çÿâèëèñü.</FONT></P>
<P class="ps2"><FONT class="fs99">Ïðîêóðîð ó ñóäîâîìó çàñ³äàíí³ 12.11.2012 ð. çàçíà÷èâ, ùî ë³êâ³äàòîð íå ïîâ³äîìèâ ÄÏ² ó Ãîëîñ³¿âñüêîìó ðàéîí³ ì. Êèºâà, ÿê ïîòåíö³éíîãî êðåäèòîðà, ïðî âèçíàííÿ áîðæíèêà áàíêðóòîì, ùî çðîáèëî íåìîæëèâèì ïðîâåäåííÿ ïîäàòêîâîþ ³íñïåêö³ºþ ïåðåâ³ðêè áîðæíèêà ç ïèòàíü ñâîº÷àñíîñò³, äîñòîâ³ðíîñò³ òà ïîâíîòè íàðàõóâàííÿ ³ ñïëàòè ïîäàòê³â ³ çáîð³â òà ñòàëî îäí³ºþ ç ï³äñòàâ ñêàñóâàííÿ ñóäîì àïåëÿö³éíî¿ ³íñòàíö³¿ óõâàëè &nbsp;ãîñïîäàðñüêîãî ñóäó ïðî çàòâåðäæåííÿ çâ³òó ë³êâ³äàòîðà òà ïðèïèíåííÿ ïðîâàäæåííÿ ó ñïðàâ³. </FONT></P>
<P class="ps4"><FONT class="fs98">Îñê³ëüêè ñïðàâà ïåðåäàíà äëÿ ðîçãëÿäó íà ñòàä³¿ ë³êâ³äàö³éíî¿ ïðîöåäóðè, ñóä ââàæàº çà íåîáõ³äíå çîáîâÿçàòè ë³êâ³äàòîðà çä³éñíèòè ë³êâ³äàö³éíó ïðîöåäóðó, ç âðàõóâàííÿì âèñíîâê³â àïåëÿö³éíî¿ ³íñòàíö³¿, âèêëàäåíèõ â ïîñòàíîâ³ Äîíåöüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 19.09.2012 ð. ó ñïðàâ³ ¹ 5009/40/12.</FONT></P>
<P class="ps4"><FONT class="fs97">Êð³ì òîãî, ùîäî ïðîâåäåííÿ ïîäàòêîâèì îðãàíîì ïåðåâ³ðêè ï³äïðèºìñòâà-áàíêðóòà ñóä çàçíà÷àº íàñòóïíå.</FONT></P>
<P class="ps4"><FONT class="fs96">Çã³äíî ³ç ï. 78.1.7 ñò. 78 Ïîäàòêîâîãî êîäåêñó äîêóìåíòàëüíà ïîçàïëàíîâà ïåðåâ³ðêà çä³éñíþºòüñÿ çà íàÿâíîñò³ õî÷à á îäí³º¿ ç òàêèõ îáñòàâèí: &lt;&gt; ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ ïðî âèçíàííÿ áàíêðóòîì ïëàòíèêà ïîäàòê³â àáî ïîäàíî çàÿâó ïðî çíÿòòÿ ç îáë³êó ïëàòíèêà ïîäàòê³â.</FONT></P>
<P class="ps4"><FONT class="fs95">Â³äïîâ³äíî äî ï. 82.2 ñò. 82 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè òðèâàë³ñòü ïåðåâ³ðîê, âèçíà÷åíèõ ó ñòàòò³ 78 öüîãî Êîäåêñó (êð³ì ïåðåâ³ðîê, ùî ïðîâîäÿòüñÿ çà íàÿâíîñò³ îáñòàâèí, âèçíà÷åíèõ ó ï³äïóíêò³ 78.1.8 ïóíêòó 78.1 ñòàòò³ 78 öüîãî Êîäåêñó, òðèâàë³ñòü ÿêèõ âñòàíîâëåíà ó ñòàòò³ 200 öüîãî Êîäåêñó), íå ïîâèííà ïåðåâèùóâàòè 15 ðîáî÷èõ äí³â äëÿ âåëèêèõ ïëàòíèê³â ïîäàòê³â, ùîäî ñóá'ºêò³â ìàëîãî ï³äïðèºìíèöòâà - 5 ðîáî÷èõ äí³â, ³íøèõ ïëàòíèê³â ïîäàòê³â - 10 ðîáî÷èõ äí³â. Ïðîäîâæåííÿ ñòðîê³â ïðîâåäåííÿ ïåðåâ³ðîê, âèçíà÷åíèõ ó ñòàòò³ 78 öüîãî Êîäåêñó, ìîæëèâå çà ð³øåííÿì êåð³âíèêà îðãàíó äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè íå á³ëüø ÿê íà 10 ðîáî÷èõ äí³â äëÿ âåëèêèõ ïëàòíèê³â ïîäàòê³â, ùîäî ñóá'ºêò³â ìàëîãî ï³äïðèºìíèöòâà - íå á³ëüø ÿê íà 2 ðîáî÷èõ äí³, ³íøèõ ïëàòíèê³â ïîäàòê³â - íå á³ëüø ÿê íà 5 ðîáî÷èõ äí³â.</FONT></P>
<P class="ps4"><FONT class="fs94">Ïóíêòîì 11.2 Ïîðÿäêó îáë³êó ïëàòíèê³â ïîäàòê³â ³ çáîð³â, çàòâåðäæåíîãî íàêàçîì Ì³í³ñòåðñòâà ô³íàíñ³â Óêðà¿íè ¹ 1588 â³ä 09.12.2011 ð., ó çâ'ÿçêó ç ïðèïèíåííÿì ïëàòíèêà ïîäàòê³â îðãàíè äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ðîçïî÷èíàþòü òà ïðîâîäÿòü ïðîöåäóðè, ïåðåäáà÷åí³ öèì ðîçä³ëîì, ó ðàç³ îäåðæàííÿ õî÷à á îäíîãî ç òàêèõ äîêóìåíò³â (â³äîìîñòåé): ñóäîâèõ ð³øåíü àáî â³äîìîñòåé ç ªäèíîãî äåðæàâíîãî ðåºñòðó, ³íøî¿ ³íôîðìàö³¿ ùîäî ïðèéíÿòòÿ ñóäîì ð³øåíü ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî ÷è âèçíàííÿ áàíêðóòîì ïëàòíèêà ïîäàòê³â, ïîðóøåííÿ ñïðàâè àáî ïðèéíÿòòÿ ð³øåííÿ ñóäîì ïðî ïðèïèíåííÿ þðèäè÷íî¿ îñîáè, &lt;&gt;.</FONT></P>
<P class="ps4"><FONT class="fs93">Â³äïîâ³äíî äî ï. 11.3 Ïîðÿäêó îáë³êó ïëàòíèê³â ïîäàòê³â ³ çáîð³â, çàòâåðäæåíîãî íàêàçîì Ì³í³ñòåðñòâà ô³íàíñ³â Óêðà¿íè ¹ 1588 â³ä 09.12.2011 ð., ó ðàç³ &lt;&gt; ÿêùî ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ ïðî âèçíàííÿ áàíêðóòîì ïëàòíèêà ïîäàòê³â àáî ïîäàíî çàÿâó ïðî çíÿòòÿ ç îáë³êó ïëàòíèêà ïîäàòê³â, îðãàíîì äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ïðèéìàºòüñÿ ð³øåííÿ ïðî ïðîâåäåííÿ (íå ïðîâåäåííÿ çà ï³äñòàâàìè, âñòàíîâëåíèìè ï³äïóíêòàìè 11.3.2 òà 11.3.3 öüîãî ïóíêòó) äîêóìåíòàëüíî¿ ïîçàïëàíîâî¿ ïåðåâ³ðêè ïëàòíèêà ïîäàòê³â, ÿêèé ïåðåáóâàº íà îáë³êó â òàêîìó îðãàí³. Ïðèçíà÷àºòüñÿ òà ðîçïî÷èíàºòüñÿ ïåðåâ³ðêà ó òàê³ ñòðîêè:</FONT></P>
<P class="ps4"><FONT class="fs92">- ïðîòÿãîì äåñÿòè ðîáî÷èõ äí³â ç äàòè ïóáë³êàö³¿ ïîâ³äîìëåííÿ ïðî ð³øåííÿ çàñíîâíèê³â (ó÷àñíèê³â) þðèäè÷íî¿ îñîáè àáî óïîâíîâàæåíîãî íèìè îðãàíó ùîäî ïðèïèíåííÿ þðèäè÷íî¿ îñîáè, ó ðàç³ ë³êâ³äàö³¿ þðèäè÷íî¿ îñîáè çà ð³øåííÿì çàñíîâíèê³â (ó÷àñíèê³â) þðèäè÷íî¿ îñîáè àáî óïîâíîâàæåíîãî íèìè îðãàíó;</FONT></P>
<P class="ps4"><FONT class="fs91">- ïðîòÿãîì ì³ñÿöÿ ï³ñëÿ îäåðæàííÿ òîãî äîêóìåíòà, ùî íàä³éøîâ äî îðãàíó äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ïåðøèì, â ³íøèõ âèïàäêàõ.</FONT></P>
<P class="ps3"><FONT class="fs90">Ç îãëÿäó íà âèêëàäåíå, ñóä íå âáà÷àº ïåðåøêîä ó ïðîâåäåíí³ ïîäàòêîâèì îðãàíîì ïåðåâ³ðêè ó âèçíà÷åíí³ çàêîíîäàâñòâîì òåðì³íè â ìåæàõ ñòðîê³â ë³êâ³äàö³éíî¿ ïðîöåäóðè.</FONT></P>
<P class="ps3"><FONT class="fs89">Ñóä òàêîæ çàóâàæóº, ùî ïðîâåäåííÿ ë³êâ³äàòîðîì ë³êâ³äàö³éíî¿ ïðîöåäóðè íå îáìåæóº ïðàâà îðãàíó äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè íà ïðîâåäåííÿ äîêóìåíòàëüíî¿ ïîçàïëàíîâî¿ ïåðåâ³ðêè ïëàòíèêà ïîäàòê³â, ÿêèé ïåðåáóâàº íà îáë³êó â òàêîìó îðãàí³, òà çà ðåçóëüòàòàìè ïðîâåäåííÿ òàêî¿ ïåðåâ³ðêè çàÿâèòè âèìîãè äî áîðæíèêà ó â³äïîâ³äíîñò³ äî ïðèïèñ³â ñò. 52 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì.</FONT></P>
<P class="ps2"><FONT class="fs88">Êåðóþ÷èñü ñò.ñò. 5, 22-25, 32, 52 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, ñò.ñò. 4</FONT><FONT class="fs121">1</FONT><FONT class="fs87">, 4</FONT><FONT class="fs120">5</FONT><FONT class="fs86">, 86 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä</FONT></P>
<P class="ps7"><FONT class="fs77">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps0"><FONT class="fs85">Çîáîâÿçàòè ë³êâ³äàòîðà çä³éñíèòè ë³êâ³äàö³éíó ïðîöåäóðó çã³äíî ³ç Çàêîíîì Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, ç âðàõóâàííÿì âèñíîâê³â, âèêëàäåíèõ â ïîñòàíîâ³ Äîíåöüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 19.09.2012 ð.; çà ðåçóëüòàòàìè ïðîâåäåíî¿ ðîáîòè ïîäàòè äî ãîñïîäàðñüêîãî ñóäó çâ³ò ïðî ñâîþ ä³ÿëüí³ñòü òà ë³êâ³äàö³éíèé áàëàíñ äëÿ çàòâåðäæåííÿ.</FONT></P>
<P class="ps5"><FONT class="fs84">Çàâ³ðåí³ ïðèì³ðíèêè óõâàëè íàä³ñëàòè: êðåäèòîðó (ë³êâ³äàòîðó), áàíêðóòó, çàñòóïíèêó ïðîêóðîðà Çàïîð³çüêî¿ îáëàñò³, ÄÏ² ó Ãîëîñ³¿âñüêîìó ðàéîí³ ì. Êèºâà.</FONT></P>
<P><FONT class="fs76">Ñóääÿ                                                                      Ò.Ì. Øåâ÷åíêî</FONT> </P>