<TITLE>24/430/07-ÀÏ</TITLE>
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<P class="ps11"><FONT class="fs95"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs108"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps8"><FONT class="fs101">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps8"><FONT class="fs100">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps8"><FONT class="fs99">ÓÕÂÀËÀ</FONT></P>
<P class="ps8"><FONT class="fs98">Ðîç*ÿñíåííÿ ñóäîâîãî ð³øåííÿ</FONT></P>
<P class="ps6"><FONT class="fs97"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.03.12 &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;</FONT>¹ &nbsp;&nbsp;24/430/07-ÀÏ</P>
<P class="ps6">ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;Ãîí÷àðåíêî Ñ.À.</P>
<P><FONT class="fs94">ðîçãëÿíóâøè êëîïîòàííÿ Ñïåö³àë³çîâàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ïî ðîáîò³ ç âåëèêèìè ïëàòíèêàìè ïîäàòê³â ó ì. Çàïîð³ææ³ ïðî ðîçÿñíåííÿ ñóäîâîãî ð³øåííÿ ïî àäì³í³ñòðàòèâí³é ñïðàâ³ </FONT></P>
<P class="ps2"><FONT class="fs68">ïðî:</FONT><FONT class="fs91"> ñêàñóâàííÿ ïîäàòêîâîãî ïîâ³äîìëåííÿ-ð³øåííÿ, - </FONT></P>
<P class="ps8"><FONT class="fs67">Â Ñ Ò À Í Î Â È Â :</FONT></P>
<P class="ps3"><FONT class="fs89">08.06.2007ð. â³äêðèòî ïðîâàäæåííÿ â àäì³í³ñòðàòèâí³é ñïðàâ³ ¹24/430/07-ÀÏ òà ïðèçíà÷åíèé ñóäîâèé ðîçãëÿä ñïðàâè.</FONT></P>
<P class="ps4"><FONT class="fs85">Çà íàñë³äêàìè àïåëÿö³éíîãî îñêàðæåííÿ ïîñòàíîâà ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 02.07.2007ð. ïî ñïðàâ³ ¹24/430/07-ÀÏ çàëèøåíà áåç çì³í, àïåëÿö³éíà ñêàðãà áåç çàäîâîëåííÿ.</FONT></P>
<P class="ps4"><FONT class="fs83">Íå ïîãîäæóþ÷èñü ç ïîñòàíîâîþ Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè ÇÀÒ «ÇÀÇ»îñêàðæèëî ¿¿ äî Âåðõîâíîãî Ñóäó Óêðà¿íè.</FONT></P>
<P class="ps4"><FONT class="fs82">Ïîñòàíîâîþ Âåðõîâíîãî Ñóäó Óêðà¿íè â³ä 08.09.2009ð. ñêàñîâàíî ïîñòàíîâó Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè â³ä 23.04.2009ð., ñïðàâó íàïðàâëåíî íà íîâèé êàñàö³éíèé ðîçãëÿä.</FONT></P>
<P class="ps4"><FONT class="fs81">Óõâàëîþ Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè â³ä 22 ãðóäíÿ 2009 ðîêó êàñàö³éíó ñêàðãó ñïåö³àë³çîâàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ïî ðîáîò³ ç âåëèêèìè ïëàòíèêàìè ïîäàòê³â ó ì. Çàïîð³ææÿ çàäîâîëåíî ÷àñòêîâî, ïîñòàíîâó ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 02.07.2007ð. òà óõâàëó Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 06.08.2007ð. ó ñïðàâ³ ¹ 24/430/07-ÀÏ ñêàñîâàíî â ÷àñòèí³ çàäîâîëåííÿ ïîçîâíèõ âèìîã ïðî âèçíàííÿ ïðàâà ïîçèâà÷à íà îïîäàòêóâàííÿ ïðèáóòêó ï³äïðèºìñòâà â³äïîâ³äíî äî âèìîã Çàêîíó Óêðà¿íè «Ïðî ñòèìóëþâàííÿ âèðîáíèöòâà àâòîìîá³ë³â â Óêðà¿í³»òà ïóíêòó 22.21 ñòàòò³ 22 Çàêîíó Óêðà¿íè «Ïðî îïîäàòêóâàííÿ ïðèáóòêó ï³äïðèºìñòâ»ó ðåäàêö³¿, ùî ä³ÿëà äî íàáðàííÿ ÷èííîñò³ Çàêîíîì Óêðà¿íè â³ä 25.03.2005ð. ¹ 2505 «Ïðî âíåñåííÿ çì³í äî Çàêîíó Óêðà¿íè «Ïðî Äåðæàâíèé áþäæåò Óêðà¿íè íà 2005 ð³ê»òà äåÿêèõ ³íøèõ çàêîíîäàâ÷èõ àêò³â Óêðà¿íè». Â ö³é ÷àñòèí³ ñïðàâó ïåðåäàíî íà íîâèé ðîçãëÿä äî ñóäó ïåðøî¿ ³íñòàíö³¿. Â ðåøò³ ïîñòàíîâó ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 02.07.2007ð. òà óõâàëó Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 06.08.2007ð. ó ñïðàâ³ ¹24/430/07-ÀÏ çàëèøåíî áåç çì³í.</FONT></P>
<P class="ps4"><FONT class="fs80">Óõâàëîþ Çàïîð³çüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 03 áåðåçíÿ 2010 ðîêó àäì³í³ñòðàòèâíèé ïîçîâ Çàêðèòîãî àêö³îíåðíîãî òîâàðèñòâà ç ³íîçåìíîþ ³íâåñòèö³ºþ «Çàïîð³çüêèé àâòîìîá³ëåáóä³âíèé çàâîä»äî Ñïåö³àë³çîâàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ïî ðîáîò³ ç âåëèêèìè ïëàòíèêàìè ïîäàòê³â ó ì. Çàïîð³ææ³ ïðî âèçíàííÿ ïðàâà íà îïîäàòêóâàííÿ çà ï³ëüãîâèì ðåæèìîì çàëèøåíî áåç ðîçãëÿäó.</FONT></P>
<P class="ps4"><FONT class="fs79">Òàêèì ÷èíîì íà òåïåð³øí³é ÷àñ â³äñóòí³ ï³äñòàâè äëÿ ðîçÿñíåííÿ ñóäîâîãî ð³øåííÿ ïî ñïðàâ³ ¹24/430/07-ÀÏ â³ä 02.07.2007ð. Êð³ì òîãî, ñë³ä çàçíà÷èòè, ùî ìàòåð³àëè ñïðàâè çíàõîäÿòüñÿ â Çàïîð³çüêîìó îêðóæíîìó àäì³í³ñòðàòèâíîìó ñóä³.</FONT></P>
<P class="ps3"><FONT class="fs78">Çã³äíî àáçàöàì 3, 5 ïóíêòó 6 ðîçä³ëó V²² «Ïðèê³íöåâ³ òà ïåðåõ³äí³ ïîëîæåííÿ»Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè (äàë³ - ÊÀÑ), ï³ñëÿ ïî÷àòêó ä³ÿëüíîñò³ îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó àäì³í³ñòðàòèâí³ ïîçîâè, ïîäàí³ äî â³äïîâ³äíèõ ì³ñöåâèõ ãîñïîäàðñüêèõ ñóä³â ó ñïðàâàõ, ùî ï³äñóäí³ îêðóæíîìó àäì³í³ñòðàòèâíîìó ñóäó, ïåðåäàþòüñÿ öèìè ñóäàìè äî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó, ÿêùî ïðîâàäæåííÿ ó ñïðàâ³ ùå íå â³äêðèòî.</FONT></P>
<P class="ps3"><FONT class="fs77">Â³äïîâ³äíî äî àáçàö³â 1, 3 ïóíêòó 4 ðîçä³ëó V²² «Ïðèê³íöåâ³ òà ïåðåõ³äí³ ïîëîæåííÿ»ÊÀÑ Óêðà¿íè, îêðóæíèé àäì³í³ñòðàòèâíèé ñóä ïî÷èíàº ñâîþ ä³ÿëüí³ñòü ï³ñëÿ ïðèçíà÷åííÿ (îáðàííÿ) äî éîãî ñêëàäó íå ìåíøå òðüîõ ñóää³â ³ çà íàÿâíîñò³ îáëàøòîâàíîãî ïðèì³ùåííÿ.</FONT></P>
<P class="ps3"><FONT class="fs76">ßê çàçíà÷àºòüñÿ ó ï. 2 ÷. 2 ²íôîðìàö³éíîãî ëèñòà Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 29.09.09 ¹di_000421 ïðî äåÿê³ ïèòàííÿ, ïîðóøåí³ ó äîïîâ³äíèõ çàïèñêàõ ãîñïîäàðñüêèõ ñóä³â Óêðà¿íè ó ïåðøîìó ï³âð³÷÷³ 2009 ðîêó ùîäî çàñòîñóâàííÿ íîðì Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ï³ñëÿ ïî÷àòêó ä³ÿëüíîñò³ îêðóæíèõ àäì³í³ñòðàòèâíèõ ñóä³â ïîâíîâàæåííÿ ì³ñöåâèõ ãîñïîäàðñüêèõ ñóä³â ùîäî ðîçãëÿäó ñïðàâ àäì³í³ñòðàòèâíî¿ þðèñäèêö³¿ ïðèïèíåíî. Òîìó çàÿâè (êëîïîòàííÿ, ñêàðãè) â ðàç³ ¿õ íàäõîäæåííÿ äî ãîñïîäàðñüêèõ ñóä³â ìàþòü ïåðåäàâàòèñÿ íèìè (ðàçîì ç ìàòåð³àëàìè â³äïîâ³äíèõ ñïðàâ) íà ðîçãëÿä àäì³í³ñòðàòèâíèõ ñóä³â çà âñòàíîâëåíîþ ï³äâ³äîì÷³ñòþ òà ï³äñóäí³ñòþ.</FONT></P>
<P class="ps1"><FONT class="fs75">Òàêèì ÷èíîì, ó ðàç³ âèíèêíåííÿ ïèòàíü, ÿê³ ñòîñóþòüñÿ ðîçãëÿäó àäì³í³ñòðàòèâíî¿ ñïðàâè ¹24/430/07-ÀÏ â³ä 02.07.2007ð. ñòîðîíàì ñë³ä çâåðòàòèñü äî Çàïîð³çüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó.</FONT></P>
<P class="ps3"><FONT class="fs74">Íà ï³äñòàâ³ âèêëàäåíîãî, êåðóþ÷èñü ï. 6 ðîçä³ëó V²² «Ïðèê³íöåâ³ òà ïåðåõ³äí³ ïîëîæåííÿ»Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, -</FONT></P>
<P class="ps8"><FONT class="fs64">Ó Õ Â À Ë È Â :</FONT></P>
<P class="ps3"><FONT class="fs73">Ó çàäîâîëåíí³ êëîïîòàííÿ Ñïåö³àë³çîâàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ïî ðîáîò³ ç âåëèêèìè ïëàòíèêàìè ïîäàòê³â ó ì. Çàïîð³ææ³ ïðî ðîçÿñíåííÿ ñóäîâîãî ð³øåííÿ ïî àäì³í³ñòðàòèâí³é ñïðàâ³ ¹ 24/430/07-ÀÏ â³ä 02.07.2007ð. â³äìîâèòè.</FONT></P>
<P class="ps7"><FONT class="fs72">Ñóääÿ                                                                      Ãîí÷àðåíêî Ñ.À. </FONT></P>
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