<TITLE>26/5009/5052/11</TITLE>
<!-- BEGIN METADATA -->
<!-- Íàéìåíóâàííÿ ôàéëà ç ð³øåííÿì -->
<META NAME="FILENAME" CONTENT="5009_1110489.html">
<!-- 1,2 ID ð³øåííÿ TAGNAME(DOCID, DOCORGID) - íóæíî äëÿ ïîëó÷åíèÿ ïîäòâåðæäåíèÿ ðååñòðàöèè -->
<META NAME="DOCID" CONTENT="1110489">
<META NAME="DOCORGID" CONTENT="9">
<!-- [3] Íàéìåíóâàííÿ ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(COURTNAME) -->
<META NAME="COURTNAME" CONTENT="Ãîñïîäàðñüêèé ñóä Çàïîð³çüêî¿ îáëàñò³">
<!-- [4] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT) -->
<META NAME="CAUSECOURT" CONTENT="5009">
<!-- [4.1] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT2013) -->
<META NAME="CAUSECOURT2013" CONTENT="908">
<!-- [5] Ñïðàâà íîìåð TAGNAME(CAUSENUM) -->
<META NAME="CAUSENUM" CONTENT="26/5009/5052/11">
<!-- [6] Äàòà ñïðàâè TAGNAME(CAUSEDATE) -->
<META NAME="CAUSEDATE" CONTENT="16.10.2012">
<!-- [7] Äàòà óõâàëåííÿ ð³øåííÿ TAGNAME(DOCDATE) -->
<META NAME="DOCDATE" CONTENT="12.11.2012">
<!-- [9] Ôîðìà ð³øåííÿ (ID) TAGNAME(DOCTYPE) -->
<!-- ð³øåííÿ = 2 -->
<!-- ïîñòàíîâà = 3 -->
<!-- óõâàëà ñóäó = 4 -->
<!-- ñóäîâèé íàêàç = 5 -->
<!-- îêðåìà óõâàëà = 6 -->
<META NAME="DOCTYPE" CONTENT="4">
<!-- [10] Ôîðìà ñóäî÷èíñòâà (ID) TAGNAME(CAUSETYPE) -->
<!-- àäì³í³ñòðàòèâíà = 1 -->
<!-- êðèì³íàëüíà = 2 -->
<!-- ãîñïîäàðñüêà = 3 -->
<!-- öèâ³ëüíà = 4 -->
<!-- àäì³í³ñòðàòèâíå ïðàâîïîðóøåííÿ = 5 -->
<META NAME="CAUSETYPE" CONTENT="3">
<!-- [11] Êîä êàòåãîð³¿ ñïðàâè TAGNAME(CAUSECATEGORY) -->
<META NAME="CAUSECATEGORY" CONTENT="4110">
<!-- [12] Ñïðàâà ðîçãëÿäàºòüñÿ ïî ³íñòàíö³¿ (ID) TAGNAME(CAUSELOCATION) -->
<!-- àïåëÿö³éí³é = A -->
<!-- êàñàö³éí³é = C -->
<META NAME="CAUSELOCATION" CONTENT="P">
<!-- [13] Ïîïåðåäí³é íîìåð ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSENUM) -->
<!-- [14] Ïîïåðåäíÿ äàòà ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSEDATE) -->
<!-- [15] Íîìåð ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSENUM) -->
<!-- [16] Äàòà ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSEDATE) -->
<!-- [17] Äàòà óõâàëåííÿ (ïîñòàíîâëåííÿ) ñóäîâîãî ð³øåííÿ, ùî ïåðåãëÿäàºòüñÿ TAGNAME(PREVRESCAUSEDATE) -->
<!-- [18] Ñóä, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCOURTNAME) -->
<!-- [19] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT) -->
<!-- [19.1] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT2013) -->
<!-- [20] Êîä êàòåãîð³¿ ïîïåðåäíüî¿ ñïðàâè TAGNAME(PREVCAUSECATEGORY) -->
<!-- [21] Ñåêðåòàð ñóäîâîãî çàñ³äàííÿ TAGNAME(SECRETARY) -->
<!-- [22] Çàáîðîíà îïðèëþäíåííÿ TAGNAME(HEARINGCLOSED) -->
<!-- íå çàáîðîíåíî = V -->
<!-- çàáîðîíåíî = Z -->
<META NAME="HEARINGCLOSED" CONTENT="V">
<!-- [23] Ê³ëüê-òü àðêóø³â äîêóìåíòà (ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß) -->
<!-- Ñóää³ â ð³øåíí³: -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION1" CONTENT="1">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME1" CONTENT="Øåâ÷åíêî Ò.Ì.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- Ñòîðîíè ð³øåííÿ: -->
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION1" CONTENT="1">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE1" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE1" CONTENT="P">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE1" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE1" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME1" CONTENT="ÒÎÂ &quot;Ñåë³íã Ãðóï&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT1" CONTENT="Ïîçèâà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO1" CONTENT="37292499">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL1" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION2" CONTENT="2">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE2" CONTENT="V">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE2" CONTENT="">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE2" CONTENT="V">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE2" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME2" CONTENT="ÒÎÂ &quot;Ëåìïðîí&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT2" CONTENT="Â³äïîâ³äà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO2" CONTENT="37256712">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL2" CONTENT="FALSE">
<!-- [38] Âåðñ³ÿ êë³ºíòà TAGNAME(APPVER) -->
<META NAME="APPVER" CONTENT="1.13.2.59">
<!-- [39] Êîä ïðîâàéäåðà ÅÖÏ TAGNAME(CRYPTPROVIDER) -->
<META NAME="CRYPTPROVIDER" CONTENT="USC">
<!-- END METADATA -->
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=windows-1251">
<META NAME="Author" CONTENT="">
<META NAME="Description" CONTENT="Document">
<META NAME="Document-state" CONTENT="static">
<META NAME="Updated" CONTENT="18.11.2013 15:26:42">
<META NAME="Robots" CONTENT="All">
<META NAME="Keywords" CONTENT="">
<STYLE TYPE="text/css">
margin-right: 10 mm;
margin-bottom: 10 mm;
mso-paper-source: 0;
@charset "Windows-1251";
font-family: Times New Roman;
font-family: Facefont SSH;
vertical-align: super;
vertical-align: super;
vertical-align: super;
font-family: Times New Roman;
margin-bottom: 0 mm;
white-space: normal;
word-spacing: normal;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
margin-right: -5 mm;
<P class="ps14"><FONT class="fs119"> &nbsp;íîìåð ïðîâàäæåííÿ ñïðàâè &nbsp;23/102/12</FONT></P>
<P class="ps8"><FONT class="fs121"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps8"><FONT class="fs69">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps8"><FONT class="fs68">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps8"><FONT class="fs67">ÓÕÂÀËÀ</FONT></P>
<P class="ps8"><FONT class="fs65"> &nbsp;</FONT></P>
<P><FONT class="fs74"> 12.11.12 &nbsp;                                                                      Ñïðàâà ¹ 26/5009/5052/11</FONT></P>
<P class="ps2">Ãîñïîäàðñüêèé ñóä ó ñêëàä³ ñóää³ Øåâ÷åíêî Òåòÿíè Ìèêîëà¿âíè, </P>
<P class="ps6">çà ó÷àñòþ:</P>
<P class="ps6">ïðîêóðîðà: Òðîíÿ Ã.Ì., ïîñâ³ä÷åííÿ ¹ 004050, âèäàíå 13.09.2012 ð.</P>
<P class="ps6">ïðåäñòàâíèêè ñòîð³í íå çÿâèëèñü;</P>
<P class="ps6">ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè ¹ 26/5009/5052/11</P>
<P class="ps6">ïðî áàíêðóòñòâî</P>
<P class="ps13">ë³êâ³äàòîð ÒÎÂ «Ñåë³íã Ãðóï»</P>
<P class="ps12">çà ó÷àñòþ çàñòóïíèêà ïðîêóðîðà Çàïîð³çüêî¿ îáëàñò³</P>
<P class="ps9">ÂÑÒÀÍÎÂÈÂ:</P>
<P class="ps4">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 07.09.2011 ð. ó ñïðàâ³ ¹ 26/5009/5052/11 (ñóääÿ Þëäàøåâ Î.Î.) çàòâåðäæåíî çâ³ò ë³êâ³äàòîðà òà ë³êâ³äàö³éíèé áàëàíñ ÒÎÂ «Ëåìïðîí», þðèäè÷íó îñîáó ÒÎÂ «Ëåìïðîí», ë³êâ³äîâàíî, ïðîâàäæåííÿ ó ñïðàâ³ ïðèïèíåíî.</P>
<P class="ps4">Ïîñòàíîâîþ Äîíåöüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 10.09.2012 ð. ó ñïðàâ³ ¹ 26/5009/5052/11 óõâàëó ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 07.09.2012 ð. ïðî çàòâåðäæåííÿ çâ³òó ë³êâ³äàòîðà òà ë³êâ³äàö³éíîãî áàëàíñó òà ïðèïèíåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ¹ 26/5009/5052/11 ïðî áàíêðóòñòâî ñêàñîâàíî, ñïðàâó íàïðàâëåíî äëÿ ðîçãëÿäó äî ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ íà ñòàä³þ ë³êâ³äàö³éíî¿ ïðîöåäóðè.</P>
<P class="ps4">Â ïîðÿäêó ñò. 2<FONT class="fs115">1</FONT> ÃÏÊ Óêðà¿íè ñïðàâó ¹ 26/5009/5052/11 ïåðåäàíî ñóää³ Øåâ÷åíêî Ò.Ì.</P>
<P class="ps4">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó â³ä 17.10.2012 ð. ñïðàâó ïðèéíÿòî äî ñâîãî ïðîâàäæåííÿ íà ñòàä³¿ ë³êâ³äàö³éíî¿ ïðîöåäóðè, ïðèñâîºíî ñïðàâ³ íîìåð ïðîâàäæåííÿ 23/102/12, çàñ³äàííÿ ñóäó ïðèçíà÷èòè íà<FONT class="fs73"> </FONT>12.11.2012 ð.</P>
<P class="ps4">Â ñóäîâå çàñ³äàííÿ 12.11.2012 ð. ë³êâ³äàòîð òà ïðåäñòàâíèêè ³íøèõ ó÷àñíèê³â ïðîöåñó íå çÿâèëèñü.</P>
<P class="ps4">Ïðîêóðîð ó ñóäîâîìó çàñ³äàíí³ 12.11.2012 ð. çàçíà÷èâ, ùî ë³êâ³äàòîð íå ïîâ³äîìèâ ïîäàòêîâèé îðãàí, â ÿêîìó áîðæíèê ïåðåáóâàº íà îáë³êó, 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 ãîñïîäàðñüêîãî ñóäó ïðî çàòâåðäæåííÿ çâ³òó ë³êâ³äàòîðà òà ïðèïèíåííÿ ïðîâàäæåííÿ ó ñïðàâ³. </P>
<P class="ps6">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 10.09.2012 ð. ó ñïðàâ³ ¹ 26/5009/5052/11.</P>
<P class="ps6">Êð³ì òîãî, ùîäî ïðîâåäåííÿ ïîäàòêîâèì îðãàíîì ïåðåâ³ðêè ï³äïðèºìñòâà-áàíêðóòà ñóä çàçíà÷àº íàñòóïíå.</P>
<P class="ps6">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.</P>
<P class="ps6">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.</P>
<P class="ps6">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;.</P>
<P class="ps6">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:</P>
<P class="ps6">- 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;</P>
<P class="ps6">- ïðîòÿãîì ì³ñÿöÿ ï³ñëÿ îäåðæàííÿ òîãî äîêóìåíòà, ùî íàä³éøîâ äî îðãàíó äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ïåðøèì, â ³íøèõ âèïàäêàõ.</P>
<P class="ps5">Ç îãëÿäó íà âèêëàäåíå, ñóä íå âáà÷àº ïåðåøêîä ó ïðîâåäåíí³ ïîäàòêîâèì îðãàíîì ïåðåâ³ðêè ó âèçíà÷åíí³ çàêîíîäàâñòâîì òåðì³íè â ìåæàõ ñòðîê³â ë³êâ³äàö³éíî¿ ïðîöåäóðè.</P>
<P class="ps5">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».</P>
<P class="ps4">Êåðóþ÷èñü ñò.ñò. 5, 22-25, 32, 52 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, ñò.ñò. 4<FONT class="fs114">1</FONT>, 4<FONT class="fs113">5</FONT>, 86 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä</P>
<P class="ps9"><FONT class="fs72">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps1">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 10.09.2012 ð.; çà ðåçóëüòàòàìè ïðîâåäåíî¿ ðîáîòè ïîäàòè äî ãîñïîäàðñüêîãî ñóäó çâ³ò ïðî ñâîþ ä³ÿëüí³ñòü òà ë³êâ³äàö³éíèé áàëàíñ äëÿ çàòâåðäæåííÿ.</P>
<P class="ps7">Çàâ³ðåí³ ïðèì³ðíèêè óõâàëè íàä³ñëàòè: êðåäèòîðó (ë³êâ³äàòîðó), áàíêðóòó, çàñòóïíèêó ïðîêóðîðà Çàïîð³çüêî¿ îáëàñò³, ÄÏ² ó Âèøãîðîäñüêîìó ðàéîí³ Êè¿âñüêî¿ îáëàñò³.</P>
<P class="ps3"><FONT class="fs71">Ñóääÿ                                                                      Ò.Ì. Øåâ÷åíêî</FONT></P>