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<P class="ps9"><FONT class="fs114"> &nbsp;íîìåð ïðîâàäæåííÿ ñïðàâè &nbsp;23/69/12</FONT></P>
<P class="ps6"><FONT class="fs116"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps6"><FONT class="fs66">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps6"><FONT class="fs65">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps2"><FONT class="fs64">ÓÕÂÀËÀ</FONT></P>
<P class="ps6"><FONT class="fs62"> &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs74"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;28.08.12 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 &nbsp;5009/2852/12</FONT></P>
<P class="ps4">ïðî <FONT class="fs71">&nbsp;</FONT>âèçíàííÿ áàíêðóòîì</P>
<P class="ps5"><FONT class="fs70">Ñóääÿ Øåâ÷åíêî Ò.Ì.</FONT></P>
<P class="ps4"><FONT class="fs76">(áåç âèêëèêó ñòîð³í)</FONT></P>
<P class="ps4">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ &nbsp;â³ä 30.07.2012 ð. ïðèéíÿòî äî ðîçãëÿäó çàÿâó ÏÏ «Ãðàíäïðîì»òà ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ ¹5009/2852/12 ïðî áàíêðóòñòâî ÏÀÒ «Åíåðãîìàø», ââåäåíî ìîðàòîð³é íà çàäîâîëåííÿ âèìîã êðåäèòîð³â, çàñ³äàííÿ ñóäó ïðèçíà÷åíî íà 13.08.2012 ð.</P>
<P class="ps4">Ïîñòàíîâîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 13.08.2012 ð. ó ñïðàâ³ ¹ 5009/2852//12 âèçíàíî áàíêðóòîì ÏÀÒ «Åíåðãîìàø», â³äêðèòî ë³êâ³äàö³éíó ïðîöåäóðó, ë³êâ³äàòîðîì áàíêðóòà ïðèçíà÷åíî ³í³ö³þþ÷îãî êðåäèòîðà Ïðèâàòíå ï³äïðèºìñòâî «Ãðàíäïðîì», çîáîâÿçàíî ë³êâ³äàòîðà çä³éñíèòè ë³êâ³äàö³éíó ïðîöåäóðó çã³äíî ç ïîëîæåííÿìè Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì», çà ðåçóëüòàòàìè ïðîâåäåíî¿ ðîáîòè ïîäàòè äî ãîñïîäàðñüêîãî ñóäó çâ³ò ïðî ñâîþ ä³ÿëüí³ñòü òà ë³êâ³äàö³éíèé áàëàíñ äëÿ çàòâåðäæåííÿ.</P>
<P class="ps4">15.08.2012 ð. äî ñóäó íàä³éøëî êëîïîòàííÿ â³ä äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Êðàñíîãâàðäåéñüêîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà Äí³ïðîïåòðîâñüêî¿ îáëàñò³ Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ïðî çîáîâÿçàííÿ ë³êâ³äàòîðà áàíêðóòà âæèòè çàõîä³â, ñïðÿìîâàíèõ íà îòðèìàííÿ áóõãàëòåðñüêî¿ äîêóìåíòàö³¿ áàíêðóòà òà ïåðåäà÷³ ¿¿ ÄÏ² äëÿ &nbsp;ïðîâåäåííÿ ïîäàòêîâèì îðãàíîì ïåðåâ³ðêè ï³äïðèºìñòâà áàíêðóòà.</P>
<P class="ps4">Ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè, äîñë³äèâøè íîðìè ÷èííîãî çàêîíîäàâñòâà, ãîñïîäàðñüêèé ñóä âèçíàâ êëîïîòàííÿ â ö³é ÷àñòèí³ îá´ðóíòîâàíèì òà òàêèì, ùî ï³äëÿãàº çàäîâîëåííþ, ç íàñòóïíèõ ï³äñòàâ.</P>
<P class="ps4">Ó ë³êâ³äàö³éí³é ïðîöåäóð³ ãîñïîäàðñüêèé ñóä: ðîçãëÿäàº ñêàðãè íà ä³¿ ó÷àñíèê³â ë³êâ³äàö³éíî¿ ïðîöåäóðè; çä³éñíþº ³íø³ ïîâíîâàæåííÿ, ïåðåäáà÷åí³ öèì Çàêîíîì.</P>
<P class="ps4">Â³äïîâ³äíî äî ÷àñòèíè 2 ñòàòò³ 25 Çàêîíó ïðî áàíêðóòñòâî ç äíÿ ïðèçíà÷åííÿ ë³êâ³äàòîðà äî íüîãî ïåðåõîäÿòü ïðàâà êåð³âíèêà (îðãàí³â óïðàâë³ííÿ) þðèäè÷íî¿ îñîáè áàíêðóòà.</P>
<P class="ps4">Ë³êâ³äàòîðîì áàíêðóòà áóëî ïðèçíà÷åíî ³í³ö³þþ÷îãî êðåäèòîðà - ÏÏ «Ãðàíäïðîì»(ïîñòàíîâà ñóäó â³ä 13.08.2012 ð.).</P>
<P class="ps4">Çã³äíî ³ç ï.ï. 61.1, 61.2 ñò. 61 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ïîäàòêîâèé êîíòðîëü - ñèñòåìà çàõîä³â, ùî âæèâàþòüñÿ êîíòðîëþþ÷èìè îðãàíàìè ç ìåòîþ êîíòðîëþ ïðàâèëüíîñò³ íàðàõóâàííÿ, ïîâíîòè ³ ñâîº÷àñíîñò³ ñïëàòè ïîäàòê³â ³ çáîð³â, à òàêîæ äîòðèìàííÿ çàêîíîäàâñòâà ç ïèòàíü ðåãóëþâàííÿ îá³ãó ãîò³âêè, ïðîâåäåííÿ ðîçðàõóíêîâèõ òà êàñîâèõ îïåðàö³é, ïàòåíòóâàííÿ, ë³öåíçóâàííÿ òà ³íøîãî çàêîíîäàâñòâà, êîíòðîëü çà äîòðèìàííÿì ÿêîãî ïîêëàäåíî íà êîíòðîëþþ÷³ îðãàíè. Ïîäàòêîâèé êîíòðîëü çä³éñíþºòüñÿ îðãàíàìè, çàçíà÷åíèìè ó ñòàòò³ 41 öüîãî Êîäåêñó, â ìåæàõ ¿õ ïîâíîâàæåíü, âñòàíîâëåíèõ öèì Êîäåêñîì.</P>
<P class="ps4">Êîíòðîëþþ÷èìè îðãàíàìè, çîêðåìà, º îðãàíè äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè - ùîäî ïîäàòê³â, ÿê³ ñïðàâëÿþòüñÿ äî áþäæåò³â òà äåðæàâíèõ ö³ëüîâèõ ôîíä³â, êð³ì çàçíà÷åíèõ ó ï³äïóíêò³ 41.1.2 öüîãî ïóíêòó, à òàêîæ ñòîñîâíî çàêîíîäàâñòâà, êîíòðîëü çà äîòðèìàííÿì ÿêîãî ïîêëàäàºòüñÿ íà îðãàíè äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè (ï.ï. 41.1.1 ï. 41.1 ñò. 41 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè).</P>
<P class="ps4">Â³äïîâ³äíî äî ï.ï. 20.1.4. ï. 20.1 ñò. 20 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè îðãàíè äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ìàþòü ïðàâî: ïðîâîäèòè ïåðåâ³ðêè ïëàòíèê³â ïîäàòê³â (êð³ì Íàö³îíàëüíîãî áàíêó Óêðà¿íè) â ïîðÿäêó, âñòàíîâëåíîìó öèì Êîäåêñîì.</P>
<P class="ps4">Îðãàíè äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ìàþòü ïðàâî ïðîâîäèòè êàìåðàëüí³, äîêóìåíòàëüí³ (ïëàíîâ³ àáî ïîçàïëàíîâ³; âè¿çí³ àáî íåâè¿çí³) òà ôàêòè÷í³ ïåðåâ³ðêè (ï.75.1 ñò. 75 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè).</P>
<P class="ps4">Ï³äïóíêòîì 78.1.7 ï. 78.1 ñò. 78 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè âñòàíîâëåíî, ùî äîêóìåíòàëüíà ïîçàïëàíîâà âè¿çíà ïåðåâ³ðêà çä³éñíþºòüñÿ çà íàÿâíîñò³ õî÷à á îäí³º¿ ç òàêèõ îáñòàâèí: çîêðåìà, ÿêùî ðîçïî÷àòî ïðîöåäóðó ðåîðãàí³çàö³¿ þðèäè÷íî¿ &nbsp;îñîáè (êð³ì ïåðåòâîðåííÿ), ïðèïèíåííÿ þðèäè÷íî¿ îñîáè àáî ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³ ô³çè÷íî¿ îñîáè - ï³äïðèºìöÿ, ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ ïðî âèçíàííÿ áàíêðóòîì ïëàòíèêà ïîäàòê³â àáî ïîäàíî çàÿâó ïðî çíÿòòÿ ç îáë³êó ïëàòíèêà ïîäàòê³â.</P>
<P class="ps4">Àíàë³ç çàçíà÷åíèõ íîðì ÷èííîãî çàêîíîäàâñòâà äàº ï³äñòàâè äëÿ âèñíîâêó ïðî îá´ðóíòîâàí³ñòü çàÿâëåíîãî ÄÏ² ó Êðàñíîãâàðäåéñüêîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà êëîïîòàííÿ â ÷àñòèí³ çîáîâÿçàííÿ ë³êâ³äàòîðà íàäàòè ïîäàòêîâîìó îðãàíó äîêóìåíòè ô³íàíñîâî-ãîñïîäàðñüêî¿ ä³ÿëüíîñò³ ³ áóõãàëòåðñüêîãî îáë³êó ÏÀÒ «Åíåðãîìàø»çà ïåð³îä éîãî ä³ÿëüíîñò³.</P>
<P class="ps4">Ðàçîì ç òèì, ñóä çàóâàæóº, ùî ñïðàâà ïðî áàíêðóòñòâî ÏÀÒ «Åíåðãîìàø»çä³éñíþºòüñÿ â ïîðÿäêó ñò. 52 Çàêîíó ïðî áàíêðóòñòâî, ÿêà âñòàíîâëþº îñîáëèâîñò³ ñïðîùåíîþ ïðîöåäóðè áàíêðóòñòâà â³äñóòíüîãî áîðæíèêà. Îñê³ëüêè ë³êâ³äàö³ÿ áîðæíèêà â³äáóâàºòüñÿ çà ñïðîùåíîþ ïðîöåäóðîþ (áàíêðóòñòâî â³äñóòíüîãî áîðæíèêà), çàñòîñóâàííÿ çàãàëüíèõ íîðì ùîäî ë³êâ³äàö³éíî¿ ïðîöåäóðè çä³éñíþºòüñÿ ç óðàõóâàííÿì âèìîã ñò. 52 Çàêîíó ïðî áàíêðóòñòâî.</P>
<P class="ps4">Ùîäî âèÿâëåííÿ ë³êâ³äàòîðîì äîêóìåíò³â, ÿê³ ñòîñóþòüñÿ ô³íàíñîâî-ãîñïîäàðñüêî¿ ä³ÿëüíîñò³ áîðæíèêà, òî ó çâ'ÿçêó ç â³äñóòí³ñòþ áîðæíèêà ó ë³êâ³äàòîðà íåìàº ³ áóäü-ÿêèõ äîêóìåíò³â ñòîñîâíî éîãî ä³ÿëüíîñò³, òîìó ë³êâ³äàòîð äëÿ ç'ÿñóâàííÿ àêòèâó ³ ïàñèâó áîðæíèêà íàïðàâëÿº â³äïîâ³äí³ çàïèòè äî ÿâíèõ òà ïîòåíö³éíèõ êðåäèòîð³â áîðæíèêà, à òàêîæ äî â³äïîâ³äíèõ äåðæàâíèõ îðãàí³â ç ìåòîþ âèÿâëåííÿ ìàéíà áàíêðóòà.</P>
<P class="ps4">Îòæå, ë³êâ³äàòîð áîðæíèêà ìàº ëèøå ò³ äîêóìåíòè, ÿê³ îòðèìàí³ íèì ï³ä ÷àñ ïðîâåäåííÿ ë³êâ³äàö³éíî¿ ïðîöåäóðè.</P>
<P class="ps4">Òàêèì ÷èíîì, ñóä çîáîâÿçóº ë³êâ³äàòîðà (ÏÏ «Ãðàíäïðîì») íàäàòè Äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó Êðàñíîãâàðäåéñüêîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà Äí³ïðîïåòðîâñüêî¿ îáëàñò³ Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè äëÿ ïðîâåäåííÿ äîêóìåíòàëüíî¿ ïåðåâ³ðêè ï³äïðèºìñòâà-áàíêðóòà íàÿâí³ äîêóìåíòè ô³íàíñîâî-ãîñïîäàðñüêî¿ ä³ÿëüíîñò³ ÏÀÒ «Åíåðãîìàø».</P>
<P class="ps4">Íà ï³äñòàâ³ âèêëàäåíîãî, êåðóþ÷èñü ñò.ñò. 5, 22-25, 52 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì», ñò.ñò. 4<FONT class="fs110">1</FONT>, 4<FONT class="fs109">5</FONT>, 86 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ãîñïîäàðñüêèé ñóä</P>
<P class="ps0"><FONT class="fs69">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps4">Çîáîâÿçàòè ë³êâ³äàòîðà (ÏÏ «Ãðàíäïðîì») íàäàòè Äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó Êðàñíîãâàðäåéñüêîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà Äí³ïðîïåòðîâñüêî¿ îáëàñò³ Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè äëÿ ïðîâåäåííÿ äîêóìåíòàëüíî¿ ïåðåâ³ðêè ï³äïðèºìñòâà-áàíêðóòà íàÿâí³ äîêóìåíòè ô³íàíñîâî-ãîñïîäàðñüêî¿ ä³ÿëüíîñò³ ÏÀÒ «Åíåðãîìàø».</P>
<P class="ps4">Çàâ³ðåí³ ïðèì³ðíèêè óõâàëè íàä³ñëàòè: áàíêðóòó, êðåäèòîðó (ë³êâ³äàòîðó), ÄÏ² ó Êðàñíîãâàðäåéñüêîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà.</P>
<P class="ps2"><FONT class="fs68">Ñóääÿ                                                                      Ò.Ì. Øåâ÷åíêî</FONT></P>