<TITLE>23/509/07-ÀÏ-5/104/09-ÀÏ</TITLE>
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<P class="ps23"><FONT class="fs68"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs154"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps18"><FONT class="fs87">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps18"><FONT class="fs86">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps18"><FONT class="fs85">ÏÎÑÒÀÍÎÂÀ</FONT></P>
<P class="ps18"><FONT class="fs84">²ìåíåì Óêðà¿íè</FONT></P>
<P class="ps21"><FONT class="fs83"> 12.11.12 &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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>¹ &nbsp;&nbsp;23/509/07-ÀÏ-5/104/09-ÀÏ</P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P> &nbsp;ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;Ê.Â. Ïðîñêóðÿêîâ</P>
<P class="ps9"><FONT class="fs80">ïðî ñêàñóâàííÿ ïåðøî¿ ïîäàòêîâî¿ âèìîãè â³ä 09.08.2007ð. ¹ 1/1111. &nbsp;</FONT></P>
<P class="ps17"><FONT class="fs79">Ñóääÿ Ïðîñêóðÿêîâ Ê.Â.</FONT></P>
<P class="ps9"><FONT class="fs78">Ïðåäñòàâíèêè ñòîð³í: </FONT></P>
<P class="ps9"><FONT class="fs77">Â³ä ïîçèâà÷à: </FONT>×åìèð³ñ Â.Â., äîâ³ðåí³ñòü ¹ á/í â³ä 22.08.2012ð.<FONT class="fs76"> &nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps9"><FONT class="fs75">Â³ä â³äïîâ³äà÷à: </FONT>íå çÿâèâñÿ </P>
<P class="ps19"><FONT class="fs66">ÑÓÒÍ²ÑÒÜ &nbsp;ÑÏÎÐÓ:</FONT></P>
<P class="ps12">27.08.2007ð. Â³äêðèòå àêö³îíåðíå òîâàðèñòâî «Ãàììà»çâåðíóëîñü äî ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ ç ïîçîâíîþ çàÿâîþ ïðî ñêàñóâàííÿ ïåðøî¿ ïîäàòêîâî¿ âèìîãè Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ëåí³íñüêîìó ðàéîí³ ì. Çàïîð³ææ³ â³ä 09.08.2007ð. ¹ 1/1111.</P>
<P class="ps12">Óõâàëîþ ñóäó â³ä 28.08.2007ð. â³äêðèòî ïðîâàäæåííÿ â àäì³í³ñòðàòèâí³é ñïðàâ³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 23/509/07-ÀÏ, ðîçãëÿä ÿêî¿ ïðèçíà÷åíî íà 26.09.2007ð. Ó ñóäîâèõ çàñ³äàííÿõ íåîäíîðàçîâî îãîëîøóâàëàñü ïåðåðâà.</P>
<P class="ps12">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 24.10.2007ð. ïðîâàäæåííÿ ó ñïðàâ³ ¹ 23/509/07-ÀÏ áóëî çóïèíåíî äî ðîçãëÿäó ïîâÿçàíèõ ñïðàâ ¹ 3/550/07-ÀÏ, &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 3/551/07-ÀÏ, &nbsp;¹ 3/552/07-ÀÏ âèíåñåííÿ ð³øåíü ç öèõ ñïðàâ òà íàáðàííÿ íèìè ÷èííîñò³.</P>
<P class="ps12">Ðîçïîðÿäæåííÿì â. î. ãîëîâè ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ ¹ 597 â³ä 24.06.2009ð. ñïðàâó ¹ 23/509/07-ÀÏ ïåðåäàíî íà ðîçãëÿä ñóää³ Ïðîñêóðÿêîâó Ê.Â.</P>
<P class="ps12">Óõâàëîþ ñóäó â³ä 24.06.2009ð. ñïðàâó ¹ 23/509/07-ÀÏ ïðèéíÿòî äî ïðîâàäæåííÿ ñóää³ Ïðîñêóðÿêîâà Ê.Â., â³äêðèòî ïðîâàäæåííÿ â àäì³í³ñòðàòèâí³é ñïðàâ³ ¹ 23/509/07-ÀÏ-5/104/09-ÀÏ, ïðîâàäæåííÿ ó ñïðàâ³ çóïèíåíî äî ðîçãëÿäó ïîâÿçàíèõ ñïðàâ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 3/550/07-ÀÏ, ¹ 3/551/07-ÀÏ, ¹ 3/552/07-ÀÏ, âèíåñåííÿ ð³øåíü ç öèõ ñïðàâ òà íàáðàííÿ íèìè ÷èííîñò³.</P>
<P class="ps12">Óõâàëîþ Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè â³ä 03.09.2012ð. êàñàö³éíó ñêàðãó ÄÏ² ó Ëåí³íñüêîìó ðàéîí³ ì. Çàïîð³ææÿ çàëèøåíî áåç çàäîâîëåííÿ, óõâàëó Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 24.11.2008ð. òà ïîñòàíîâó Ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 24.01.2008ð. ïî ñïðàâ³ ¹ 3/550/07-ÀÏ-13/600/07-ÀÏ &nbsp;çàëèøåíî áåç çì³í.</P>
<P class="ps12">Óõâàëîþ Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè â³ä 30.05.2012ð. ïî ñïðàâ³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 3/551/07-ÀÏ-13/601/07-ÀÏ êàñàö³éíó ñêàðãó ÄÏ² ó Ëåí³íñüêîìó ðàéîí³ ì. Çàïîð³ææÿ çàëèøåíî áåç çàäîâîëåííÿ, óõâàëó Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 24.11.2008ð. òà ïîñòàíîâó Ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 24.01.2008ð. çàëèøåíî áåç çì³í.</P>
<P class="ps12">Óõâàëîþ Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè â³ä 17.11.2011ð. êàñàö³éíó ñêàðãó ÄÏ² ó Ëåí³íñüêîìó ðàéîí³ ì. Çàïîð³ææÿ çàëèøåíî áåç çàäîâîëåííÿ, óõâàëó Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 21.01.2009ð. òà ïîñòàíîâó ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 24.01.2008ð. ïî ñïðàâ³ ¹ 3/552/07-ÀÏ-13/602/07-ÀÏ çàëèøåíî áåç çì³í.</P>
<P class="ps12">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 01.10.2012ð. ïðîâàäæåííÿ ó ñïðàâ³ ¹ 23/509/07-ÀÏ-5/104/09-ÀÏ ïîíîâëåíî ç 18.10.2012ð., ñóäîâå çàñ³äàííÿ ïðèçíà÷åíî íà 18.10.2012ð. Óõâàëîþ â³ä 18.10.2012ð., ó çâÿçêó ç íåÿâêîþ ïðåäñòàâíèêà â³äïîâ³äà÷à ðîçãëÿä ñïðàâè â³äêëàäåíî íà 12.11.2012ð. Ó ñóäîâîìó çàñ³äàíí³ 12.11.2012ð. îãîëîøåíî âñòóïíó òà ðåçîëþòèâíó ÷àñòèíè ïîñòàíîâè.</P>
<P class="ps12">Çà ïèñüìîâîþ çàÿâîþ ïðåäñòàâíèêà ïîçèâà÷à, ðîçãëÿä ñïðàâè â³äáóâñÿ áåç ô³êñàö³¿ ñóäîâîãî ïðîöåñó çà äîïîìîãîþ òåõí³÷íèõ çàñîá³â.</P>
<P class="ps12">Ó ñóäîâîìó çàñ³äàíí³ 12.11.2012ð. ïðåäñòàâíèê ïîçèâà÷à íàäàâ ñóäó ïèñüìîâ³ ïîÿñíåííÿ ¹ 12/11/1 â³ä 12.11.2012ð., â³äïîâ³äíî äî ÿêèõ ï³äòðèìóº äîâîäè, âèêëàäåí³ ó ïîçîâí³é çàÿâ³ ¹ 07/604 â³ä 27.08.2007ð. Âêàçóº, ùî â ïåð³îä ç 05.02.201ð. ïî 07.12.2006ð. íà ÂÀÒ «Ãàììà»ä³ÿâ ìîðàòîð³é íà çàäîâîëåííÿ âèìîã êðåäèòîð³â. Âðàõîâóþ÷è âèêëàäåíå øòðàôí³ ñàíêö³¿ çà íåñâîº÷àñíó ñïëàòó çåìåëüíîãî ïîäàòêó â ïåð³îä ç 02.01.2002ð. ïî 07.03.2006ð. ÄÏ² ó Ëåí³íñüêîìó ðàéîí³ ì. Çàïîð³ææÿ íå ïîâèíí³ áóëè íàðàõîâóâàòèñÿ, ó çâÿçêó ç ÷èì ïðåäñòàâíèê ïîçèâà÷à ââàæàº ïðîòèïðàâíèìè ä³¿ ÄÏ² ó Ëåí³íñüêîìó ðàéîí³ ì. Çàïîð³ææÿ ùîäî ïðåäÿâëåííÿ ïîäàòêîâî¿ âèìîãè â³ä 09.08.2007ð. ¹ 1/111 ïðî ñòÿãíåííÿ ç ÂÀÒ «Ãàììà»øòðàôó â ðîçì³ð³ 8&nbsp;602,54 ãðí. Ïðîñèòü ñóä ïîçîâ çàäîâîëüíèòè.</P>
<P class="ps12">Ïðåäñòàâíèê â³äïîâ³äà÷à ó ñóäîâå çàñ³äàííÿ 12.11.2012ð. íå çÿâèâñÿ, ïðî ïðè÷èíè íåÿâêè ñóäó íå ïîâ³äîìèâ. Ïðî äàòó, ÷àñ òà ì³ñöå ïðèçíà÷åíîãî ñóäîâîãî çàñ³äàííÿ áóâ ïîâ³äîìëåí íàëåæíèì ÷èíîì øëÿõîì íàïðàâëåííÿ íà éîãî àäðåñó â³äïîâ³äíî¿ óõâàëè. Êëîïîòàíü ïðî ðîçãëÿä ñïðàâè áåç óïîâíîâàæåíîãî ïðåäñòàâíèêà â³äïîâ³äà÷à àáî ïðî â³äêëàäåííÿ ðîçãëÿäó ñïðàâè íà àäðåñó ñóäó íå íàäõîäèëî. Äîêóìåíòè âèòðåáóâàí³ óõâàëàìè ñóäó â³ä 01.10.2012ð. òà â³ä 18.10.2012ð. íå íàä³ñëàâ.</P>
<P class="ps12">Â³äïîâ³äíî äî ÷. 6 ñò. 71 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, ÿêùî îñîáà, ÿêà áåðå ó÷àñòü ó ñïðàâ³, áåç ïîâàæíèõ ïðè÷èí íå íàäàñòü äîêàçè íà ïðîïîçèö³þ ñóäó äëÿ ï³äòâåðäæåííÿ îáñòàâèí, íà ÿê³ âîíà ïîñèëàºòüñÿ, ñóä âèð³øóº ñïðàâó íà îñíîâ³ íàÿâíèõ äîêàç³â.</P>
<P class="ps12"><FONT class="fs74">Ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè, çàñëóõàâøè ïðåäñòàâíèêà ïîçèâà÷à , ñóä</FONT></P>
<P class="ps20"><FONT class="fs73">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps11">Äåðæàâíîþ ïîäàòêîâîþ ³íñïåêö³ºþ ó Ëåí³íñüêîìó ðàéîí³ ì. Çàïîð³ææÿ ïðîâåäåíà ïåðåâ³ðêà ç ïèòàííÿ äîòðèìàííÿ ãðàíè÷íîãî ñòðîêó ñïëàòè óçãîäæåíî¿ ñóìè ïîäàòêîâîãî çîáîâÿçàííÿ Â³äêðèòîãî àêö³îíåðíîãî òîâàðèñòâà «Ãàììà»çà ïåð³îä ç 02.01.2002ð. ïî 07.03.2006ð.</P>
<P class="ps11">Çà íàñë³äêàìè âêàçàíî¿ ïåðåâ³ðêè, ÄÏ² ó Ëåí³íñüêîìó ðàéîí³ ì. Çàïîð³ææÿ áóëî ñêëàäåíî â³äïîâ³äíèé àêò ¹ 1053 â³ä 03.07.2007ð., ÿêèì âñòàíîâëåíî, ùî â ïîðóøåííÿ &nbsp;ï.ï. 5.3.1 ï. 5.3 ñò. 5 Çàêîíó Óêðà¿íè «Ïðî ïîðÿäîê ïîãàøåííÿ çîáîâÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòàìè òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè»â³ä 21.12.2000ð. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 2181-Ø ç³ çì³íàìè òà äîïîâíåííÿìè ï³äïðèºìñòâîì ïîðóøåí³ ãðàíè÷í³ ñòðîêè ñïëàòè ïîäàòêîâîãî çîáîâÿçàííÿ, ÿêå ñïëà÷óºòüñÿ ïðîòÿãîì äåñÿòè êàëåíäàðíèõ äí³â, íàñòóïíèõ çà îñòàíí³ì äíåì ãðàíè÷íîãî ñòðîêó, ïåðåäáà÷åíîãî ï.ï. 4.1.4 «à»ï. 4.1 ñò. 4 öüîãî Çàêîíó äëÿ ïîäàííÿ ïîäàòêîâî¿ äåêëàðàö³¿.</P>
<P class="ps11">16.08.2007ð. äî Â³äêðèòîãî àêö³îíåðíîãî òîâàðèñòâà «Ãàììà»â³ä Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ëåí³íñüêîìó ðàéîí³ ì. Çàïîð³ææÿ íàä³éøëà ïåðøà ïîäàòêîâà âèìîãà â³ä 09.08.2007ð. çà ¹ 1/1111 ïðî ñïëàòó øòðàôíèõ ñàíêö³é çà íåñâîº÷àñíó ñïëàòó çåìåëüíîãî ïîäàòêó â ïåð³îä ç 02.01.2002ð. ïî 07.03.2006ð. â ñóì³ 8&nbsp;602,54 ãðí.</P>
<P class="ps2"><FONT class="fs72">Îö³íèâøè ïðåäñòàâëåí³ äîêàçè ó ¿õ ñóêóïíîñò³ ââàæàþ, ùî ïîçîâ ï³äëÿãàº çàäîâîëåííþ ç íàñòóïíèõ ï³äñòàâ.</FONT></P>
<P class="ps6">ßê âáà÷àºòüñÿ ç ìàòåð³àë³â ñïðàâè, Äåðæàâíîþ ïîäàòêîâîþ ³íñïåêö³ºþ ó Ëåí³íñüêîìó ðàéîí³ ó ì. Çàïîð³ææÿ áóëà ïðîâåäåíà ïåðåâ³ðêà Â³äêðèòîãî àêö³îíåðíîãî òîâàðèñòâà «Ãàììà»ç ïèòàííÿ äîòðèìàííÿ ãðàíè÷íîãî ñòðîêó ñïëàòè óçãîäæåíî¿ ñóìè ïîäàòêîâîãî çîáîâÿçàííÿ çà ïåð³îä ç 02.01.2002ð. ïî 07.03.2006ð., ïðî ùî ñêëàäåíèé â³äïîâ³äíèé àêò ¹ 1053 â³ä 03.07.2007ð. (à.ñ. 28-29).</P>
<P class="ps2">Ñòàòòåþ 72 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè ïåðåäáà÷åíî ï³äñòàâè äëÿ çâ³ëüíåííÿ â³ä äîêàçóâàííÿ, à ñàìå: îáñòàâèíè, âñòàíîâëåí³ ñóäîâèì ð³øåííÿì â àäì³í³ñòðàòèâí³é, öèâ³ëüí³é àáî ãîñïîäàðñüê³é ñïðàâ³, ùî íàáðàëî çàêîííî¿ ñèëè, <FONT class="fs90">íå äîêàçóþòüñÿ ïðè ðîçãëÿä³ ³íøèõ ñïðàâ</FONT>, ó ÿêèõ áåðóòü ó÷àñòü ò³ ñàì³ îñîáè àáî îñîáà, ùîäî ÿêî¿ âñòàíîâëåíî ö³ îáñòàâèíè.</P>
<P class="ps2">Â³äïîâ³äíî äî ñò. 12 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì»ìîðàòîð³é íà çàäîâîëåííÿ âèìîã êðåäèòîð³â ââîäèòüñÿ îäíî÷àñíî ç ïîðóøåííÿì ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî, ïðî ùî çàçíà÷àºòüñÿ â óõâàë³ ãîñïîäàðñüêîãî ñóäó.</P>
<P class="ps2">Ïðîòÿãîì ä³¿ ìîðàòîð³þ íà çàäîâîëåííÿ âèìîã êðåäèòîð³â: çàáîðîíÿºòüñÿ ñòÿãíåííÿ íà ï³äñòàâ³ âèêîíàâ÷èõ äîêóìåíò³â òà ³íøèõ äîêóìåíò³â, çà ÿêèìè çä³éñíþºòüñÿ ñòÿãíåííÿ â³äïîâ³äíî äî çàêîíîäàâñòâà; íå íàðàõîâóþòüñÿ íåóñòîéêà (øòðàô, ïåíÿ), íå çàñòîñîâóþòüñÿ ³íø³ ñàíêö³¿ çà íåâèêîíàííÿ ÷è íåíàëåæíå âèêîíàííÿ ãðîøîâèõ çîáîâÿçàíü ³ çîáîâÿçàíü ùîäî ñïëàòè ïîäàòê³â ³ çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â).</P>
<P class="ps2">Ïðè öüîìó ñóäè çàçíà÷àþòü, ùî áàíêðóòñòâî öå ïåðø çà âñå ìåõàí³çì, ÿêèé äàº ìîæëèâ³ñòü óíèêíóòè êàòàñòðîôè òà âèã³äíî ðîçïîðÿäæàòèñÿ àêòèâàìè, ç ìåòîþ ô³íàíñîâîãî îçäîðîâëåííÿ íåïëàòîñïðîìîæíèõ ï³äïðèºìñòâ, ïîâåðíåííÿ áîðã³â, çàëó÷åííÿ ðåàëüíèõ ³íâåñòîð³â.</P>
<P class="ps2">Êð³ì öüîãî, âêàçàíà âèùå íîðìà âèçíà÷àº êîíêðåòíèé ïðîì³æ óòîê ÷àñó, ïðîòÿãîì ÿêîãî íå íàðàõîâóºòüñÿ øòðàô çà íåíàëåæíå âèêîíàííÿ çîáîâÿçàíü ùîäî ñïëàòè, ³ öåé ïðîì³æ óòîê ÷àñó â³äïîâ³äàº ñòðîêó ä³¿ ìîðàòîð³þ, àëå í³ÿê íå ïîâ'ÿçàíèé ç éîãî ñóòòþ. Òîáòî, çà çì³ñòîì ö³º¿ íîðìè áîðæíèê ïîâèíåí âèêîíóâàòè çîáîâÿçàííÿ, ùî âèíèêëè ï³ñëÿ âåäåííÿ ìîðàòîð³þ, àëå ïåíÿ òà øòðàô çà ¿õ íåâèêîíàííÿ àáî íåíàëåæíå âèêîíàííÿ, ùîäî ñïëàòè, íå íàðàõîâóþòüñÿ.</P>
<P class="ps2">Ïîçèö³ÿ îðãàíó ñòÿãíåííÿ ïðî ìîæëèâ³ñòü çàñòîñóâàííÿ ñàíêö³é ï³ñëÿ çàê³í÷åííÿ ä³¿ ìîðàòîð³þ, òà ùîäî ïîä³é, ÿê³ ìàëè ì³ñöå ïðîòÿãîì ä³¿ ìîðàòîð³þ, íå â³äïîâ³äàº ñóò³ òà ìåò³ Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì».</P>
<P class="ps6">Ñòàòòåþ 72 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè ïåðåäáà÷åíî ï³äñòàâè äëÿ çâ³ëüíåííÿ â³ä äîêàçóâàííÿ, à ñàìå: îáñòàâèíè, âñòàíîâëåí³ ñóäîâèì ð³øåííÿì â àäì³í³ñòðàòèâí³é, öèâ³ëüí³é àáî ãîñïîäàðñüê³é ñïðàâ³, ùî íàáðàëî çàêîííî¿ ñèëè, <FONT class="fs89">íå äîêàçóþòüñÿ ïðè ðîçãëÿä³ ³íøèõ ñïðàâ</FONT>, ó ÿêèõ áåðóòü ó÷àñòü ò³ ñàì³ îñîáè àáî îñîáà, ùîäî ÿêî¿ âñòàíîâëåíî ö³ îáñòàâèíè.</P>
<P class="ps6">Ç îãëÿäó íà âèêëàäåíå, ñóä ïðèõîäèòü äî âèñíîâêó ïðî áåçï³äñòàâí³ñòü âèçíà÷åííÿ ñóìè ïîäàòêîâîãî çîáîâÿçàííÿ ç óðàõóâàííÿì øòðàôíèõ (ô³íàíñîâèõ) ñàíêö³é ó ðîçì³ð³ 8&nbsp;602,54 ãðí.</P>
<P class="ps5">Â³äïîâ³äíî äî ñò. 71 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, êîæíà ñòîðîíà ïîâèííà äîâåñòè ò³ îáñòàâèíè, íà ÿêèõ ´ðóíòóþòüñÿ ¿¿ âèìîãè òà çàïåðå÷åííÿ, êð³ì âèïàäê³â, âñòàíîâëåíèõ ñòàòòåþ 72 öüîãî Êîäåêñó.</P>
<P class="ps5">Â àäì³í³ñòðàòèâíèõ ñïðàâàõ ïðî ïðîòèïðàâí³ñòü ð³øåíü, ä³é ÷è áåçä³ÿëüíîñò³ ñóáºêòà âëàäíèõ ïîâíîâàæåíü, îáîâÿçîê ùîäî äîêàçóâàííÿ ïðàâîì³ðíîñò³ ñâîãî ð³øåííÿ, ä³¿ ÷è áåçä³ÿëüíîñò³ ïîêëàäàºòüñÿ íà â³äïîâ³äà÷à, ÿêùî â³í çàïåðå÷óº ïðîòè àäì³í³ñòðàòèâíîãî ïîçîâó.</P>
<P class="ps5">Âðàõîâóþ÷è âèùåâèêëàäåíå, ïîäàòêîâèì îðãàíîì íå äîâåäåíî ïðàâîì³ðí³ñòü ôîðìóâàííÿ ïåðøî¿ ïîäàòêîâî¿ âèìîãè, à òàêîæ íå äîâåäåíî ïðàâîì³ðí³ñòü âèñíîâê³â, âèêëàäåíèõ â àêò³ ïåðåâ³ðêè âèìîãàì ÷èííîãî çàêîíîäàâñòâà Óêðà¿íè, ó çâÿçêó ç ÷èì ñóä ââàæàº âèìîãè ïîçèâà÷à îá´ðóíòîâàíèìè òà òàêèìè, ùî ï³äëÿãàþòü çàäîâîëåííþ.</P>
<P class="ps5">Â³äïîâ³äíî äî ñò. 162 ÊÀÑ Óêðà¿íè ïðè âèð³øåíí³ ñïðàâè ïî ñóò³ ñóä ìîæå çàäîâîëüíèòè àäì³í³ñòðàòèâíèé ïîçîâ ïîâí³ñòþ àáî ÷àñòêîâî ÷è â³äìîâèòè â éîãî çàäîâîëåíí³ ïîâí³ñòþ àáî ÷àñòêîâî.</P>
<P class="ps2">Ó ðàç³ çàäîâîëåííÿ àäì³í³ñòðàòèâíîãî ïîçîâó ñóä ìîæå ïðèéíÿòè ïîñòàíîâó ïðî âèçíàííÿ ïðîòèïðàâíèì ð³øåííÿ ñóáºêòà âëàäíèõ ïîâíîâàæåíü ÷è îêðåìèõ éîãî ïîëîæåíü, ä³é ÷è áåçä³ÿëüíîñò³ ³ ïðî ñêàñóâàííÿ àáî âèçíàííÿ íå÷èííèì ð³øåííÿ ÷è îêðåìèõ éîãî ïîëîæåíü.</P>
<P class="ps2">Ñóä ìîæå ïðèéíÿòè ³íøó ïîñòàíîâó, ÿêà á ãàðàíòóâàëà äîòðèìàííÿ ³ çàõèñò ïðàâ, ñâîáîä, ³íòåðåñ³â ëþäèíè ³ ãðîìàäÿíèíà, ³íøèõ ñóáºêò³â ó ñôåð³ ïóáë³÷íî-ïðàâîâèõ â³äíîñèí â³ä ïîðóøåíü ç áîêó ñóáºêò³â âëàäíèõ ïîâíîâàæåíü.</P>
<P class="ps2">Çã³äíî ç ÷. 1 ñò. 94 ÊÀÑ Óêðà¿íè, ÿêùî ñóäîâå ð³øåííÿ óõâàëåíå íà êîðèñòü ñòîðîíè, ÿêà íå º ñóáºêòîì âëàäíèõ ïîâíîâàæåíü, ñóä ïðèñóäæóº âñ³ çä³éñíåí³ íåþ äîêóìåíòàëüíî ï³äòâåðäæåí³ ñóäîâ³ âèòðàòè ç Äåðæàâíîãî áþäæåòó Óêðà¿íè (àáî â³äïîâ³äíîãî ì³ñöåâîãî áþäæåòó, ÿêùî ³íøîþ ñòîðîíîþ áóâ îðãàí ì³ñöåâîãî ñàìîâðÿäóâàííÿ, éîãî ïîñàäîâà ÷è ñëóæáîâà îñîáà).</P>
<P class="ps2">Ñóäîâ³ âèòðàòè ï³äëÿãàþòü ñòÿãíåííþ ç Äåðæàâíîãî áþäæåòó íà êîðèñòü ïîçèâà÷à.</P>
<P class="ps2"><FONT class="fs71">Êåðóþ÷èñü ñò. ñò. 94, 158, 160-163, 167 ðîçä³ëó VII «Ïåðåõ³äí³ ïîëîæåííÿ»Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, ñóä,</FONT></P>
<P class="ps3"><FONT class="fs70">ÏÎÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps1">1.           Àäì³í³ñòðàòèâíèé ïîçîâ çàäîâîëüíèòè.</P>
<P class="ps8">2.           Ñêàñóâàòè ïåðøó ïîäàòêîâó âèìîãó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ëåí³íñüêîìó ðàéîí³ ì. Çàïîð³ææÿ â³ä 09.08.2007ð. ¹ 1/1111 ùîäî ñòÿãíåííÿ ç Â³äêðèòîãî àêö³îíåðíîãî òîâàðèñòâà «Ãàììà»øòðàôíèõ ñàíêö³é çà íåñâîº÷àñíó ñïëàòó çåìåëüíîãî ïîäàòêó â ïåð³îä ç 02.01.2002ð. ïî 07.03.2006ð. â ñóì³ 8&nbsp;602,54 ãðí.</P>
<P class="ps14"><FONT class="fs65">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;Ê.Â. Ïðîñêóðÿêîâ </FONT></P>
<P class="ps9"><FONT class="fs150">          </FONT></P>
<P class="ps15"><FONT class="fs148">Â³äïîâ³äíî äî ñò. 168, 254 ÊÀÑ &nbsp;Óêðà¿íè ïîñòàíîâà àáî óõâàëà ñóäó ïåðøî¿ ³íñòàíö³¿ íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ çàê³í÷åííÿ ñòðîêó ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ, ÿêùî òàêó çàÿâó íå áóëî ïîäàíî. Çàÿâà ïðî àïåëÿö³éíå îñêàðæåííÿ ïîñòàíîâè ñóäó ïåðøî¿ ³íñòàíö³¿ ïîäàºòüñÿ ïðîòÿãîì 10 äí³â ç äíÿ ¿¿ ïðîãîëîøåííÿ, à â ðàç³ ñêëàäàííÿ ïîñòàíîâè ó ïîâíîìó îáñÿç³ ç äíÿ ñêëàäàííÿ ó ïîâíîìó îáñÿç³.</FONT></P>
<P class="ps15"><FONT class="fs147">Ïîñòàíîâà &nbsp;îôîðìëåíà ³ ï³äïèñàíà ó ïîâíîìó îáñÿç³ &nbsp;</FONT><FONT class="fs143">&nbsp;&nbsp;19.11.2012</FONT><FONT class="fs145">ð.</FONT></P>