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<P class="ps11"><FONT class="fs95">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÕÌÅËÜÍÈÖÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps5"><FONT class="fs158"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;_________________________________________________________________</FONT></P>
<P class="ps11"><FONT class="fs97">ÓÕÂÀËÀ</FONT></P>
<P class="ps7"><FONT class="fs109"> "04" êâ³òíÿ 2012 ð.                                                            Ñïðàâà ¹ 5/278-ÍÀ</FONT></P>
<P class="ps2"><FONT class="fs150">Çà ïîçîâîì Â³äêðèòå àêö³îíåðíå òîâàðèñòâî "Øåïåò³âñüêå ï³äïðèºìñòâî ïî çàáåçïå÷åííþ íàôòîïðîäóêòàìè" </FONT></P>
<P class="ps2"><FONT class="fs149">                                                                                                                                  ì.Øåïåò³âêà</FONT></P>
<P class="ps5"><FONT class="fs148">äî Øåïåò³âñüêî¿ îá'ºäíàíî¿ Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ &nbsp;ì. Øåïåò³âêà</FONT></P>
<P class="ps15"><FONT class="fs146"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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           Ãðàì÷óê ².Â.</FONT></P>
<P><FONT class="fs145">Ïðåäñòàâíèêè ñòîð³í:</FONT></P>
<P class="ps5"><FONT class="fs144">ïîçèâà÷à</FONT><FONT class="fs108">:</FONT><FONT class="fs143"> Ñòàøóê Ì.Î. - çà äîâ³ðåí³ñòþ â³ä 27.02.2012ð.</FONT></P>
<P class="ps5"><FONT class="fs142">â³äïîâ³äà÷à</FONT><FONT class="fs107">:</FONT><FONT class="fs141"> Áðîí³öüêà Ì.Î. - çà äîâ³ðåí³ñòþ ¹2/10/10 â³ä 24.01.2012ð.</FONT></P>
<P class="ps8"><FONT class="fs138">Â³äíîñèíè ïî çîâí³øí³é òîðã³âë³ òà ³íøèõ âèäàõ çîâí³øíüîåêîíîì³÷íî¿ ä³ÿëüíîñò³ âèçíà÷àþòüñÿ ñïåö³àëüíèì çàêîíîäàâñòâîì, çîêðåìà, Çàêîíîì Óêðà¿íè "Ïðî ïîðÿäîê çä³éñíåííÿ ðîçðàõóíê³â â ³íîçåìí³é âàëþò³". Ñòàòòåþ 1 3àêîíó Óêðà¿íè "Ïðî ïîðÿäîê çä³éñíåííÿ ðîçðàõóíê³â â ³íîçåìí³é âàëþò³" ïåðåäáà÷åíî, ùî âèðó÷êà ðåçèäåíò³â ó ³íîçåìí³é âàëþò³ ï³äëÿãàº çàðàõóâàííþ íà ¿õ âàëþòí³ ðàõóíêè â óïîâíîâàæåíèõ áàíêàõ ó òåðì³íè âèïëàòè çàáîðãîâàíîñòåé, çàçíà÷åí³ â êîíòðàêòàõ, àëå íå ï³çí³øå 90 êàëåíäàðíèõ äí³â ç äàòè ìèòíîãî îôîðìëåííÿ ïðîäóêö³¿, ùî åêñïîðòóºòüñÿ, à â ðàç³ åêñïîðòó ðîá³ò, ïðàâ ³íòåëåêòóàëüíî¿ âëàñíîñò³ - ç ìîìåíòó ï³äïèñàííÿ àêòà àáî ³íøîãî äîêóìåíòà, ùî çàñâ³ä÷óº âèêîíàííÿ ðîá³ò, íàäàííÿ ïîñëóã, åêñïîðò ïðàâ ³íòåëåêòóàëüíî¿ âëàñíîñò³. Ïîðóøåííÿ ðåçèäåíòàìè òåðì³í³â, ïåðåäáà÷åíèõ ñò. 1 ³ 2 öüîãî çàêîíó, òÿãíå çà ñîáîþ ñòÿãíåííÿ ïåí³ çà êîæíèé äåíü ïðîñòðî÷åííÿ ó ðîçì³ð³ 0,3 % â³ä ñóìè íåîäåðæàíî¿ âèðó÷êè â ³íîçåìí³é âàëþò³, ïåðåðàõîâàíî¿ ó ãðîøîâó îäèíèöþ Óêðà¿íè çà âàëþòíèì êóðñîì Íàö³îíàëüíîãî áàíêó Óêðà¿íè íà äåíü âèíèêíåííÿ çàáîðãîâàíîñò³ (ñò.4 Çàêîíó). &nbsp;Îñê³ëüêè, çàçíà÷åíèì Çàêîíîì Óêðà¿íè íå âñòàíîâëåíî îáìåæåíü ïî íàðàõóâàííþ, òî íàðàõóâàííÿ ïåí³ çä³éñíþºòüñÿ äî íàñòóïíîãî äíÿ ï³ñëÿ äíÿ íàäõîäæåííÿ âàëþòíî¿ âèðó÷êè. Â³äïîâ³äíî äî ïóíêòó 15.1.1 ïóíêòó 15.1 ñò. 15 Çàêîíó Óêðà¿íè Ïðî ïîðÿäîê ïîãàøåííÿ çîáîâ'ÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòàìè òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè ïåðåäáà÷åíî, ùî ïîäàòêîâèé îðãàí ìàº ïðàâî ñàìîñò³éíî âèçíà÷àòè ñóìó ïîäàòêîâèõ çîáîâ'ÿçàíü ïëàòíèêà ïîäàòê³â ó âèïàäêàõ, âèçíà÷åíèõ öèì çàêîíîì, íå ï³çí³øå çàê³í÷åííÿ 1095 äíÿ, íàñòóïíîãî çà îñòàíí³ì äíåì ãðàíè÷íîãî ñòðîêó ïîäàííÿ ïîäàòêîâî¿ äåêëàðàö³¿, à ó ðàç³, êîëè òàêà ïîäàòêîâà äåêëàðàö³ÿ áóëà íàäàíà ï³çí³øå, çà äíåì ¿¿ ôàêòè÷íîãî ïîäàííÿ. ßêùî ïðîòÿãîì çàçíà÷åíîãî ñòðîêó ïîäàòêîâèé îðãàí íå âèçíà÷àº ñóìó ïîäàòêîâèõ çîáîâ'ÿçàíü, ïëàòíèê ïîäàòê³â ââàæàºòüñÿ â³ëüíèì â³ä òàêîãî ïîäàòêîâîãî çîáîâ'ÿçàííÿ, à ñï³ð ñòîñîâíî òàêî¿ äåêëàðàö³¿ íå ï³äëÿãàº ðîçãëÿäó â àäì³í³ñòðàòèâíîìó àáî ñóäîâîìó ïîðÿäêó. Âðàõîâóþ÷è òå, ùî ïðè ñàìîñò³éíîìó âèçíà÷åí³ ïîäàòêîâèì îðãàíîì ñóìè ïîäàòêîâèõ çîáîâ'ÿçàíü ïðè çàñòîñóâàíí³ øòðàôíèõ ñàíêö³é äî ïëàòíèê³â ïîäàòê³â çà ïîðóøåííÿ ó ñôåð³ çîâí³øíüîåêîíîì³÷íî¿ ä³ÿëüíîñò³ íå ïåðåäáà÷åíî ïîäàííÿ ïîäàòêîâèõ äåêëàðàö³é, òî íîðìè ñò.15 Çàêîíîì Óêðà¿íè "Ïðî ïîðÿäîê ïîãàøåííÿ çîáîâ'ÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòàìè òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè", íå ðîçïîâñþäæóþòüñÿ íà íàðàõóâàííÿ ïåí³ çà ïîðóøåííÿ ó ñôåð³ çîâí³øíüîåêîíîì³÷íî¿ ä³ÿëüíîñò³ çà ïåð³îä, ÿêèé íà ÷àñ ïåðåâ³ðêè ïåðåâèùóº 1095 äí³â ç äíÿ âèíèêíåííÿ ïîðóøåííÿ, òî íàðàõóâàííÿ ïåí³ çä³éñíþºòüñÿ â³äïîâ³äíî äî íîðì ÷èííîãî âàëþòíîãî çàêîíîäàâñòâà.</FONT></P>
<P class="ps8"><FONT class="fs137">Ââàæàº, ùî ïîñèëàííÿ ÂÀÒ "Øåïåò³âñüêîãî ï³äïðèºìñòâà ïî çàáåçïå÷åííþ íàôòîïðîäóêòàìè" íà íîðìè Öèâ³ëüíîãî Êîäåêñó Óêðà¿íè, çîêðåìà íà òåðì³í ïîçîâíî¿ äàâíîñò³ º áåçï³äñòàâíèì. Çàñòîñóâàííÿ øòðàôíèõ ñàíêö³é çà ïîðóøåííÿ òåðì³í³â ó ñôåð³ ÇÅÄ äî ÂÀÒ "Øåïåò³âñüêîãî ï³äïðèºìñòâà ïî çàáåçïå÷åííþ íàôòîïðîäóêòàìè" º ïîäàòêîâèìè â³äíîñèíàìè, äî ÿêèõ öèâ³ëüíå çàêîíîäàâñòâî íå çàñòîñîâóºòüñÿ.</FONT></P>
<P class="ps8"><FONT class="fs136">Êð³ì òîãî, çã³äíî àêòó ïåðåâ³ðêè â³ä 18 êâ³òíÿ 2005 ðîêó ¹283/127-23 (03481603) ïîçèâà÷åì óçãîäæåí³ ïîäàòêîâ³ çîáîâ'ÿçàííÿ ïî ïîäàòêó ç âëàñíèê³â òðàíñïîðòíèõ çàñîá³â òà ³íøèõ ñàìîõ³äíèõ ìàøèí ³ ìåõàí³çì³â çà ïåð³îä ç êâ³òíÿ 2002 ðîêó ïî ÷åðâåíü 2004 ðîêó ñïëàòèâ ç ïîðóøåííÿì ãðàíè÷íîãî ñòðîêó ñïëàòè âñòàíîâëåíîãî ï³äïóíêòîì 5.3.1 ï.5.3 ñò.5 Çàêîíó Óêðà¿íè "Ïðî ïîðÿäîê ïîãàøåííÿ çîáîâ'ÿçàíü &nbsp;ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòàìè òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè" (³ç çàòðèìêîþ 505 äî 764 ê.ä.).</FONT></P>
<P class="ps8"><FONT class="fs135">Ïåðåâ³ðêîþ âñòàíîâëåíî, ùî çà ïåð³îä ç 01 ñ³÷íÿ 2003ð. ïî 30 ãðóäåíü 2004ð. ÂÀÒ "Øåïåò³âñüêå ï³äïðèºìñòâî ïî çàáåçïå÷åííþ íàôòîïðäóêòàìè" íàðàõîâóâàëî òà ñïëà÷óâàëî çåìåëüíèé ïîäàòîê âèõîäÿ÷è ç ñåðåäí³õ ñòàâîê çåìåëüíîãî ïîäàòêó, âèçíà÷åíèõ ÷.2 ñò.7 Çàêîíó Óêðà¿íè "Ïðî ïëàòó çà çåìëþ" áåç âðàõóâàííÿ ãðîøîâî¿ îö³íêè çåìë³ ì. Øåïåò³âêà. Çã³äíî ç äîâ³äêàìè Øåïåò³âñüêîãî ì³ñüêîãî â³ää³ëó çåìåëüíèõ ðåñóðñ³ â³ä 27.04.2004ð. ¹ 715, 716, 718 òà â³ä 28.04.2004ð. ¹ 152 ñòàíîì íà 01.01.2003ð. ³ çã³äíî ç äîâ³äêàìè â³ä 27.07.2004 ð. ¹715, 717, 718 òà â³ä 28.04.2004ð. ¹ 151 ñòàíîì íà 01</FONT><FONT class="fs111">.</FONT><FONT class="fs134">01.2004ð. Ïîçèâà÷ó âèçíà÷åíî ãðîøîâó îö³íêó çåìåëüíèõ ä³ëÿíîê. À îòæå, Ïîçèâà÷ çàíèçèâ ïîäàòêîâ³ çîáîâ'ÿçàííÿ ïî ïëàò³ çà çåìëþ çà 2003 ð³ê íà ñóìó 100417,28ãðí., çà 2004 ð³ê íà ñóìó 117326,82 ãðí.</FONT></P>
<P class="ps8"><FONT class="fs130">Ïóíêòîì 1.2 ñòàòò³ 1 Çàêîíó Óêðà¿íè "Ïðî ïîðÿäîê ïîãàøåííÿ çîáîâÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòàìè òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè" âèçíà÷åíî, ùî ïîäàòêîâå çîáîâ'ÿçàííÿ - öå çîáîâ'ÿçàííÿ ïëàòíèêà ïîäàòê³â ñïëàòèòè äî áþäæåò³â àáî äåðæàâíèõ ö³ëüîâèõ ôîíä³â â³äïîâ³äíó ñóìó êîøò³â ó ïîðÿäêó òà ó ñòðîêè, âèçíà÷åí³ öèì Çàêîíîì àáî ³íøèìè çàêîíàìè Óêðà¿íè. Â³äïîâ³äíî äî ïóíêòó 1.11 âêàçàíîãî Çàêîíó ïîäàòêîâà äåêëàðàö³ÿ, ðîçðàõóíîê - öå äîêóìåíò, ùî ïîäàºòüñÿ ïëàòíèêîì ïîäàòê³â äî êîíòðîëþþ÷îãî îðãàíó ó ñòðîêè, âñòàíîâëåí³ çàêîíîäàâñòâîì, íà ï³äñòàâ³ ÿêîãî çä³éñíþºòüñÿ íàðàõóâàííÿ àáî ñïëàòà ïîäàòêó, çáîðó.</FONT></P>
<P class="ps8"><FONT class="fs129">Ñòàòòåþ 5 Çàêîíó Óêðà¿íè "Ïðî ïîäàòîê ç âëàñíèê³â òðàíñïîðòíèõ çàñîá³â òà ³íøèõ ñàìîõ³äíèõ ìàøèí ³ ìåõàí³çì³â" âèçíà÷åíî, ùî ïîäàòîê ç âëàñíèê³â òðàíñïîðòíèõ çàñîá³â òà ³íøèõ ñàìîõ³äíèõ ìàøèí ³ ìåõàí³çì³â ñïëà÷óºòüñÿ þðèäè÷íèìè îñîáàìè - ùîêâàðòàëüíî ð³âíèìè ÷àñòèíàìè äî 15 ÷èñëà ì³ñÿöÿ, ùî íàñòàº çà çâ³òíèì êâàðòàëîì.</FONT></P>
<P class="ps8"><FONT class="fs128">Ï³äïóíêòîì 5.4 ïóíêòó 5.4 ²íñòðóêö³¿ ïðî ïîðÿäîê âåäåííÿ îðãàíàìè äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè îïåðàòèâíîãî îáë³êó ïîäàòê³â ³ çáîð³â (îáîâ'ÿçêîâèõ ïëàòåæ³â), ùî íàäõîäÿòü äî áþäæåò³â òà äî äåðæàâíèõ ö³ëüîâèõ ôîíä³â, çàòâåðäæåíî¿ íàêàçîì ÃÄÏ² â³ä 12.05.1994ð. ¹ 37 (ó ðåäàêö³¿ íàêàçó ÄÏÀ Óêðà¿íè â³ä 03.09.2001ð. ¹ 342) òà çàðåºñòðîâàíî¿ â Ì³í³ñòåðñòâ³ þñòèö³¿ Óêðà¿íè â³ä 18.10.2001ð. çà ¹ 887/6078, ïåðåäáà÷åíî, ùî îáë³ê íàäõîäæåííÿ ïëàòåæ³â â êàðòêàõ îñîáîâèõ ðàõóíê³â çä³éñíþºòüñÿ ó ïîðÿäêó êàëåíäàðíî¿ ÷åðãîâîñò³ íàñòàííÿ ãðàíè÷íèõ òåðì³í³â ñïëàòè óçãîäæåíèõ ïîäàòêîâèõ çîáîâ'ÿçàíü (ðîçðàõóíîê øòðàôíèõ ñàíêö³é).</FONT></P>
<P class="ps8"><FONT class="fs127">Ïîñèëàºòüñÿ íà ñò.ñò. 7, 8, 13 Çàêîíó Óêðà¿íè "Ïðî ïëàòó çà çåìëþ", ï. 2 Ïîëîæåííÿ ïðî ïîðÿäîê âåäåííÿ äåðæàâíîãî çåìåëüíîãî êàäàñòðó, çàòâåðäæåíîãî ïîñòàíîâîþ Êàá³íåòó ì³í³ñòð³â Óêðà¿íè â³ä 12.01.1993ð. ¹15, ï³äïóíêò 2 ï. 17.1.3 ï.17.1 ñò.17 Çàêîíó Óêðà¿íè "Ïðî ïîðÿäîê ïîãàøåííÿ çîáîâ'ÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòàìè òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè", ï.ï.17.1.7 ï.17.1 ñò.17 Çàêîíó Óêðà¿íè "Ïðî ïîðÿäîê ïîãàøåííÿ çîáîâ'ÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòàìè òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè".</FONT></P>
<P class="ps8"><FONT class="fs125">Äàíå êëîïîòàííÿ ñóäîì ïðèéíÿòî.</FONT></P>
<P class="ps8"><FONT class="fs124">Ðàçîì ç òèì ïîçèâà÷ ïîäàâ êëîïîòàííÿ â ÿêîìó çàçíà÷àº, ùî âðàõîâóþ÷è ïóáë³÷íî-ïðàâîâèé õàðàêòåð ñïîðó äàíà ñïðàâà º ñïðàâîþ àäì³í³ñòðàòèâíî¿ þðèñäèêö³¿, ðîçãëÿä ÿêèõ â³äíåñåíî äî ïîâíîâàæåíü àäì³í³ñòðàòèâíèõ ñóä³â (ï.ï.1 ñò.1 ÊÀÑÓ) ïðè öüîìó çã³äíî ï.ï.7 òà 7 Ðîçä³ëó VI Ïðèê³íöåâ³ òà ïåðåõ³äí³ ïîëîæåííÿ Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè äî ïî÷àòêó ä³ÿëüíîñò³ îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó àäì³í³ñòðàòèâí³ ñïðàâè ï³äâ³äîì÷³ ãîñïîäàðñüêèì ñóäàì â³äïîâ³äíî äî ÃÏÊ, âèð³øóþòüñÿ â³äïîâ³äíèì ãîñïîäàðñüêèì ñóäîì çà ïðàâèëàìè öüîãî Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè. Ï³ñëÿ íàáðàííÿ ÷èííîñò³ öèì Êîäåêñîì çàÿâè ³ ñêàðãè ùî âèíèêàþòü ç àäì³í³ñòðàòèâíî-ïðàâîâèõ â³äíîñèí, à òàêîæ çàÿâè ó ñïðàâàõ ùîäî â³äìîâè îðãàíó äåðæàâíî¿ ðåºñòðàö³¿ àêò³â öèâ³ëüíîãî ñòàíó âíåñòè âèïðàâëåííÿ â àêòîâèé çàïèñ öèâ³ëüíîãî ñòàíó, à òàêîæ àïåëÿö³éí³ êàñàö³éí³ ñêàðãè (ïîäàííÿ), çàÿâè (ïîäàííÿ) ïðî ïåðåãëÿä ñóäîâèõ ð³øåíü ó çâ'ÿçêó ç íîâîâèÿâëåíèìè òà âèíÿòêîâèìè îáñòàâèíàìè ó òàêèõ ñïðàâàõ, ïîäàí³ ³ íå ðîçãëÿíóò³ äî íàáðàííÿ ÷èííîñò³ Êîäåêñîì àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè ðîçãëÿäàþòüñÿ â ïîðÿäêó, âñòàíîâëåíîìó öèì Êîäåêñîì. Àäì³í³ñòðàòèâí³ ñïðàâè, ïðîâàäæåííÿ â ÿêèõ áóëî â³äêðèòî ì³ñöåâèìè òà àïåëÿö³éíèìè ãîñïîäàðñüêèìè ñóäàìè äî ïî÷àòêó ä³ÿëüíîñò³ â³äïîâ³äíîãî àäì³í³ñòðàòèâíîãî ñóäó, ðîçãëÿäàþòüñÿ òà âèð³øóþòüñÿ öèìè ñóäàìè â³äïîâ³äíî äî àáçàöó ïåðøîãî öüîãî ïóíêòó. Íà ï³äñòàâ³ âèêëàäåíîãî ïðîñèòü ñïðàâó ðîçãëÿäàòè â ïîðÿäêó Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè.</FONT></P>
<P class="ps10"><FONT class="fs123">Âðàõîâóþ÷è ïóáë³÷íî-ïðàâîâèé õàðàêòåð ñïîðó äàíà ñïðàâà º ñïðàâîþ àäì³í³ñòðàòèâíî¿ þðèñäèêö³¿, ðîçãëÿä ÿêèõ â³äíåñåíî äî ïîâíîâàæåíü àäì³í³ñòðàòèâíèõ ñóä³â (ï.ï.1 òà 3 ñò. 1 ÊÀÑÓ). Ïðè öüîìó çã³äíî ï.ï. 6 òà 7 Ðîçä³ëó VII "ÏÐÈÊ²ÍÖÅÂ² ÒÀ ÏÅÐÅÕ²ÄÍ² ÏÎËÎÆÅÍÍß" Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè äî ïî÷àòêó ä³ÿëüíîñò³ îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó àäì³í³ñòðàòèâí³ ñïðàâè, ï³äâ³äîì÷³ ãîñïîäàðñüêèì ñóäàì â³äïîâ³äíî äî ÃÏÊ Óêðà¿íè, âèð³øóþòüñÿ â³äïîâ³äíèì ãîñïîäàðñüêèì ñóäîì çà ïðàâèëàìè Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè. Ï³ñëÿ íàáðàííÿ ÷èííîñò³ öèì Êîäåêñîì çàÿâè ³ ñêàðãè ó ñïðàâàõ, ùî âèíèêàþòü ç àäì³í³ñòðàòèâíî-ïðàâîâèõ â³äíîñèí, à òàêîæ çàÿâè ó ñïðàâàõ ùîäî â³äìîâè îðãàíó äåðæàâíî¿ ðåºñòðàö³¿ àêò³â öèâ³ëüíîãî ñòàíó âíåñòè âèïðàâëåííÿ â àêòîâèé çàïèñ öèâ³ëüíîãî ñòàíó, à òàêîæ àïåëÿö³éí³, êàñàö³éí³ ñêàðãè (ïîäàííÿ), çàÿâè (ïîäàííÿ) ïðî ïåðåãëÿä ñóäîâèõ ð³øåíü ó çâ'ÿçêó ç íîâîâèÿâëåíèìè òà âèíÿòêîâèìè îáñòàâèíàìè ó òàêèõ ñïðàâàõ, ïîäàí³ ³ íå ðîçãëÿíóò³ äî íàáðàííÿ ÷èííîñò³ Êîäåêñîì àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, ðîçãëÿäàþòüñÿ â ïîðÿäêó, âñòàíîâëåíîìó öèì Êîäåêñîì.</FONT></P>
<P class="ps10"><FONT class="fs122">Àäì³í³ñòðàòèâí³ ñïðàâè, ïðîâàäæåííÿ â ÿêèõ áóëî â³äêðèòî ì³ñöåâèìè òà àïåëÿö³éíèìè ãîñïîäàðñüêèìè ñóäàìè äî ïî÷àòêó ä³ÿëüíîñò³ â³äïîâ³äíîãî àäì³í³ñòðàòèâíîãî ñóäó, ðîçãëÿäàþòüñÿ ³ âèð³øóþòüñÿ öèìè ñóäàìè â³äïîâ³äíî äî àáçàöó ïåðøîãî öüîãî ïóíêòó.</FONT></P>
<P class="ps10"><FONT class="fs121">Âðàõîâóþ÷è, ùî ïðîâàäæåííÿ ó ñïðàâ³ ïîðóøåíî 15.11.2005ð., çà êëîïîòàííÿì ïîâíîâàæíèõ ïðåäñòàâíèê³â ñòîð³í ó â³äïîâ³äíîñò³ äî íîðì ÷èííîãî çàêîíîäàâñòâà ñïðàâà ðîçãëÿäàºòüñÿ â ïîðÿäêó, âñòàíîâëåíîìó ÊÀÑ Óêðà¿íè ³ç ïðèçíà÷åííÿì äî ðîçãëÿäó â ïîïåðåäíüîìó ñóäîâîìó çàñ³äàíí³ ç âèêëèêîì ñòîð³í.</FONT></P>
<P class="ps10"><FONT class="fs119">Ïðèì³ðíèê âèùåçãàäàíî¿ çàÿâè ïîâíîâàæíèé ïðåäñòàâíèê â³äïîâ³äà÷à îòðèìàëà áåçïîñåðåäíüî â ñóäîâîìó çàñ³äàíí³ 4 êâ³òíÿ 2011ð., à òîìó ñóä ââàæàº çà íåîáõ³äíå â³äêëàñòè ïîïåðåäíº ñóäîâå çàñ³äàííÿ íà ³íøó äàòó, âèòðåáóâàâøè ó ñòîð³í ïèñüìîâó ³íôîðìàö³þ íà âèêîíàííÿ ïðèïèñ³â ï.4 ñò. 111 ÊÀÑ Óêðà¿íè.</FONT></P>
<P class="ps10"><FONT class="fs118">Êåðóþ÷èñü ï. ï. 6 òà 7 Ðîçä³ëó VII "ÏÐÈÊ²ÍÖÅÂ² ÒÀ ÏÅÐÅÕ²ÄÍ² ÏÎËÎÆÅÍÍß", ñò.ñò.156,165 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, ñóä -</FONT></P>
<P class="ps11"><FONT class="fs102">Ó Õ Â À Ë È Â:</FONT></P>
<P class="ps3"><FONT class="fs117">Ïðèçíà÷èòè ïîïåðåäíº ñóäîâå çàñ³äàííÿ ó ñïðàâ³ </FONT><FONT class="fs106">¹ 5/278-ÍÀ íà &nbsp;10:00 ãîä. "26" êâ³òíÿ 2012 ð.</FONT></P>
<P class="ps3"><FONT class="fs116">Çàñ³äàííÿ â³äáóäåòüñÿ â ïðèì³ùåíí³ ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ çà àäðåñîþ: ì.Õìåëüíèöüêèé, Ìàéäàí Íåçàëåæíîñò³, 1, ê. 336.</FONT></P>
<P class="ps3"><FONT class="fs115">Ïîçèâà÷ó ïîäàòè â ñóäîâå çàñ³äàííÿ óñòàíîâ÷³ äîêóìåíòè ïîçèâà÷à, äîêàçè ïðî âêëþ÷åííÿ ïîçèâà÷à òà â³äïîâ³äà÷à äî ªÄÐ îðèã³íàëè (äëÿ îãëÿäó â ñóäîâîìó çàñ³äàíí³) äîêàç³â ïîäàíèõ â îá´ðóíòóâàííÿ ïîçîâó.</FONT></P>
<P class="ps3"><FONT class="fs114">Â³äïîâ³äà÷ó - &nbsp;ïîäàòè ïèñüìîâ³ ïîÿñíåííÿ ùîäî ïîçîâíèõ âèìîã ç óðàõóâàííÿì íîðì ÊÀÑ Óêðà¿íè.</FONT></P>
<P class="ps9"><FONT class="fs113">Äîäàòêîâî çîáîâÿçàòè ñòîðîíè íàäàòè ñóäó ïèñüìîâó ³íôîðìàö³þ íà âèêîíàííÿ ïðèïèñ³â ï.4 ñò. 111 ÊÀÑ Óêðà¿íè.</FONT></P>
<P class="ps3"><FONT class="fs105">Âèçíàòè ÿâêó ïîâíîâàæíèõ ïðåäñòàâíèê³â ñòîð³í (ç äîâ³ðåíîñòÿìè òà äîêóìåíòàìè, ùî ïîñâ³ä÷óþòü îñîáó) ó ñóäîâå çàñ³äàííÿ îáîâÿçêîâîþ.</FONT></P>
<P class="ps11"><FONT class="fs104"> &nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps13"><FONT class="fs101"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñóääÿ                                                                      ².Â. Ãðàì÷óê </FONT></P>
<P><FONT class="fs152">Â³ääðóêîâàíî 3 ïðèì³ðíèêè: 1 â ñïðàâ³ , 2  ïîçèâà÷ó &nbsp;(ì. Øåïåò³âêà, âóë.Ãðàí³òíà,21) , 3 - â³äïîâ³äà÷ó &nbsp;(ì. Øåïåò³âêà, âóë. Îñòðîâñüêîãî,4) (âñ³ì ðåêîìåíäîâàíî) </FONT></P>