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<P class="ps7"><FONT class="fs80"> &nbsp;íîìåð ïðîâàäæåííÿ ñïðàâè &nbsp;29/84/12</FONT></P>
<P class="ps3"><FONT class="fs82"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps3"><FONT class="fs37">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps3"><FONT class="fs36">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps3"><FONT class="fs35">ÓÕÂÀËÀ</FONT></P>
<P class="ps3"><FONT class="fs33"> &nbsp;</FONT></P>
<P class="ps0">24.10.12<FONT class="fs41"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;5009/3636/12</FONT></P>
<P class="ps1">Ãîñïîäàðñüêèé ñóä ó ñêëàä³ ñóää³ Øåâ÷åíêî Òåòÿíè Ìèêîëà¿âíè, ðîçãëÿíóâøè ìàòåð³àëè çàÿâè </P>
<P class="ps1">Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Êðàñíîãâàðä³éñüêîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà ïðî ïåðåãëÿä çà íîâîâèÿâëåíèìè îáñòàâèíàìè ïîñòàíîâè ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 10.10.2012 ð. ó ñïðàâ³ ¹ 5009/3636/12</P>
<P class="ps1">ïðî áàíêðóòñòâî áîðæíèêà Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Äåéâåðñ ²íâåñò»(ì. Çàïîð³ææÿ),</P>
<P class="ps4">ÂÑÒÀÍÎÂÈÂ:</P>
<P class="ps2">Äëÿ ðîçãëÿäó çàÿâè Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Êðàñíîãâàðä³éñüêîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà ïðî ïåðåãëÿä çà íîâîâèÿâëåíèìè îáñòàâèíàìè ïîñòàíîâè ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 10.10.2012 ð. ó ñïðàâ³ ¹ 5009/3636/12 â ïîðÿäêó ñò.ñò. 2<FONT class="fs76">1</FONT>, 20 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñïðàâó ¹ 5009/3636/12 ïåðåäàíî ñóää³ Øåâ÷åíêî Ò.Ì.</P>
<P class="ps2">Ñóä, âèâ÷èâøè çàÿâó òà äîäàí³ äî íå¿ ìàòåð³àëè, ââàæàº, ùî ó ïðèéíÿòò³ âêàçàíî¿ çàÿâè ñë³ä â³äìîâèòè ç íàñòóïíèõ ï³äñòàâ.</P>
<P class="ps2">Çã³äíî ³ç ÷. 1 ñò. 5 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì»ïðîâàäæåííÿ ó ñïðàâàõ ïðî áàíêðóòñòâî ðåãóëþºòüñÿ öèì Çàêîíîì, Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè, ³íøèìè çàêîíîäàâ÷èìè àêòàìè Óêðà¿íè.</P>
<P class="ps2">Â³äïîâ³äíî äî ÷. 2 ñò. 4<FONT class="fs75">1</FONT> Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ãîñïîäàðñüê³ ñóäè ðîçãëÿäàþòü ñïðàâè ïðî áàíêðóòñòâî ó ïîðÿäêó ïðîâàäæåííÿ, ïåðåäáà÷åíîìó öèì Êîäåêñîì, ç óðàõóâàííÿì îñîáëèâîñòåé, âñòàíîâëåíèõ Çàêîíîì Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì».</P>
<P class="ps2">×àñòèíîþ 1 ñòàòò³ 113 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè âñòàíîâëåíî, ùî ñóäîâå ð³øåííÿ ãîñïîäàðñüêîãî ñóäó ìîæå áóòè ïåðåãëÿíóòî çà íîâîâèÿâëåíèìè îáñòàâèíàìè çà çàÿâîþ ñòîðîíè, ïðîêóðîðà, òðåò³õ îñ³á, ïîäàíîþ ïðîòÿãîì îäíîãî ì³ñÿöÿ ç äíÿ âñòàíîâëåííÿ îáñòàâèí, ùî ñòàëè ï³äñòàâîþ äëÿ ïåðåãëÿäó ñóäîâîãî ð³øåííÿ. &lt;&gt;.</P>
<P class="ps2">Â³äïîâ³äíî äî ñòàòò³ 1 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì»ñòîðîíàìè ó ñïðàâ³ ïðî áàíêðóòñòâî º êðåäèòîðè (ïðåäñòàâíèê êîì³òåòó êðåäèòîð³â), áîðæíèê (áàíêðóò). Êðåäèòîð þðèäè÷íà àáî ô³çè÷íà îñîáà, ÿêà ìàº ó âñòàíîâëåíîìó ïîðÿäêó ï³äòâåðäæåí³ äîêóìåíòàìè âèìîãè ùîäî ãðîøîâèõ çîáîâ'ÿçàíü äî áîðæíèêà, ùîäî âèïëàòè çàáîðãîâàíîñò³ ³ç çàðîá³òíî¿ ïëàòè ïðàö³âíèêàì áîðæíèêà, à òàêîæ îðãàíè äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè òà ³íø³ äåðæàâí³ îðãàíè, ÿê³ çä³éñíþþòü êîíòðîëü çà ïðàâèëüí³ñòþ òà ñâîº÷àñí³ñòþ ñïðàâëÿííÿ ºäèíîãî âíåñêó íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ, ïîäàòê³â ³ çáîð³â (îáîâ'ÿçêîâèõ ïëàòåæ³â).</P>
<P class="ps2">Ïðè öüîìó ñë³ä âðàõóâàòè, ùî îñîáëèâîñò³ òà ïîðÿäîê çàÿâëåííÿ êðåäèòîðàìè âèìîã äî â³äñóòíüîãî áîðæíèêà, ùî ë³êâ³äóºòüñÿ â ïîðÿäêó ñò. 52 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì», âèçíà÷åí³ ïîëîæåííÿìè ïóíêòó 5 âêàçàíî¿ ñòàòò³ òà ïåðåäáà÷àþòü íàïðàâëåííÿ êðåäèòîðàìè ë³êâ³äàòîðó çàÿâ ³ç âèìîãàìè äî áàíêðóòà â ì³ñÿ÷íèé òåðì³í ï³ñëÿ îòðèìàííÿ â³ä ë³êâ³äàòîðà â³äñóòíüîãî áîðæíèêà ïîâ³äîìëåííÿ ïðî âèçíàííÿ áàíêðóòîì.</P>
<P class="ps2">Â ìàòåð³àëàõ ñïðàâè â³äñóòí³ äîêàçè ïîäàííÿ â óñòàíîâëåíîìó ïîðÿäêó Äåðæàâíîþ ïîäàòêîâîþ ³íñïåêö³ºþ ó Êðàñíîãâàðä³éñüêîìó ðàéîí³ ì.&nbsp;Äí³ïðîïåòðîâñüêà çàÿâè ïðî âèçíàííÿ ãðîøîâèõ âèìîã äî áàíêðóòà.</P>
<P class="ps2">Äî òîãî æ, â ñâî¿é çàÿâ³ äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ íå ïîñèëàºòüñÿ íà íàÿâí³ñòü ó ÒÎÂ «Äåéâåðñ ²íâåñò»çàáîðãîâàíîñò³ ïî ñïëàò³ ïîäàòê³â, çáîð³â (îáîâ'ÿçêîâèõ ïëàòåæ³â), òà â³äïîâ³äíî, áóäü-ÿêèõ âèìîã äî áîðæíèêà.</P>
<P class="ps2">Íàòîì³ñòü, â ìàòåð³àëàõ ñïðàâè ì³ñòèòüñÿ äîâ³äêà Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Êðàñíîãâàðä³éñüêîìó ðàéîí³ ì.&nbsp;Äí³ïðîïåòðîâñüêà â³ä 05.10.2012 ð., ÿêà ñâ³ä÷èòü ïðî â³äñóòí³ñòü ïîäàòêîâîãî áîðãó ó ÒÎÂ «Äåéâåðñ ²íâåñò»ñòàíîì íà 05.10.2012 ð.</P>
<P class="ps2">Êð³ì öüîãî, ñóä çàçíà÷àº, ùî âèçíà÷åí³ çàêîíîì îðãàíè ñïðàâëÿííÿ ïîäàòê³â, çáîð³â (îáîâ'ÿçêîâèõ ïëàòåæ³â) êîðèñòóþòüñÿ ïðàâàìè êðåäèòîð³â ùîäî íåïëàòîñïðîìîæíèõ áîðæíèê³â. Öÿ íîðìà ì³ñòèòüñÿ â ñò. 210 Ãîñïîäàðñüêîãî êîäåêñó Óêðà¿íè. Îäíàê, âêàçàíà íîðìà íå âñòàíîâëþº àâòîìàòè÷íîãî âèçíàííÿ öèõ îðãàí³â êðåäèòîðàìè ó âñ³õ ñïðàâàõ ïðî áàíêðóòñòâî. Ñòàòóñ êðåäèòîðà ùîäî íåïëàòîñïðîìîæíîãî áîðæíèêà íàáóâàºòüñÿ, ó òîìó ÷èñë³ ³ öèìè îðãàíàìè, ÷åðåç ïåâí³ ïðîöåäóðè, ÿê³ âèçíà÷åí³ ñïåö³àëüíîþ íîðìîþ çàêîíîäàâñòâà Çàêîíîì Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì».</P>
<P class="ps2">Îòæå, âðàõîâóþ÷è âèêëàäåí³ îáñòàâèíè òà àíàë³ç íîðì çàêîíîäàâñòâà ùîäî ïîðÿäêó âèçíà÷åííÿ òà âèçíàííÿ êðåäèòîðîì ó ñïðàâ³ ïðî áàíêðóòñòâî, ïåðåäáà÷åíèé ñò. 52 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì», ñóä ä³éøîâ âèñíîâêó, ùî Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Êðàñíîãâàðä³éñüêîìó ðàéîí³ ì.&nbsp;Äí³ïðîïåòðîâñüêà íå º êðåäèòîðîì áîðæíèêà (ÒÎÂ «Äåéâåðñ ²íâåñò»), îñê³ëüêè íå çâåðíóëàñÿ ó âñòàíîâëåíîìó çàêîíîì ïîðÿäêó ³ç âèìîãàìè äî ÒÎÂ «Äåéâåðñ ²íâåñò»òà íå ìàº ï³äòâåðäæåíèõ íàëåæíèìè äîêàçàìè êðåäèòîðñüêèõ âèìîã äî íüîãî, ó çâ'ÿçêó ç ÷èì Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Êðàñíîãâàðä³éñüêîìó ðàéîí³ ì.&nbsp;Äí³ïðîïåòðîâñüêà íå ìàº ñòàòóñó ñòîðîíè àáî ó÷àñíèêà ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî, à òîìó íå êîðèñòóºòüñÿ ïðàâàìè, íàäàíèìè ñòîðîí³ ó ñïðàâ³, â òîìó ÷èñë³ ùîäî ïîäàííÿ çàÿâè ïðî ïåðåãëÿä ñóäîâîãî ð³øåííÿ çà íîâîâèÿâëåíèìè îáñòàâèíàìè.</P>
<P class="ps2">Â³äïîâ³äíî äî ï. 8.5 Ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 26 ãðóäíÿ 2011 ðîêó N 17 «Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè ïåðåãëÿäó ð³øåíü, óõâàë, ïîñòàíîâ çà íîâîâèÿâëåíèìè îáñòàâèíàìè»ïîäàííÿ äî ãîñïîäàðñüêîãî ñóäó çàÿâè ïðî ïåðåãëÿä ñóäîâîãî ð³øåííÿ çà íîâîâèÿâëåíèìè îáñòàâèíàìè îñîáîþ, ÿêà íå ìàº íà öå ïðàâà, &lt;&gt;, âèêëþ÷àþòü ïåðåãëÿä ñóäîâîãî ð³øåííÿ çà íîâîâèÿâëåíèìè îáñòàâèíàìè. Òîìó â çàçíà÷åíèõ âèïàäêàõ ãîñïîäàðñüêèé ñóä ïîâèíåí â³äìîâèòè ó ïðèéíÿòò³ çàÿâè ³ âèíåñòè ç öüîãî ïðèâîäó â³äïîâ³äíó óõâàëó.</P>
<P class="ps2">Ç îãëÿäó íà âèêëàäåí³ îáñòàâèíè, ñóä â³äìîâëÿº ó ïðèéíÿòò³ çàÿâè Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Êðàñíîãâàðä³éñüêîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà ç çàçíà÷åíèõ âèùå ï³äñòàâ.</P>
<P class="ps2">Êåðóþ÷èñü ñò.ñò. 1, 5, 8 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì», ñò.ñò. 4<FONT class="fs74">1</FONT>, 4<FONT class="fs73">2</FONT>, 62, 86, 113 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ãîñïîäàðñüêèé ñóä</P>
<P class="ps4"><FONT class="fs40">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps1">Â³äìîâèòè ó ïðèéíÿòò³ çàÿâè Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Êðàñíîãâàðä³éñüêîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà ïðî ïåðåãëÿä çà íîâîâèÿâëåíèìè îáñòàâèíàìè ïîñòàíîâè ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 10.10.2012 ð. ó ñïðàâ³ ¹ 5009/3636/12.</P>
<P class="ps2">Çàâ³ðåí³ ïðèì³ðíèêè óõâàëè íàä³ñëàòè: êðåäèòîðó (ë³êâ³äàòîðó), áàíêðóòó, ÄÏ² ó Êðàñíîãâàðä³éñüêîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà.</P>
<P class="ps2">Äîäàòîê íà àäðåñó çàÿâíèêà: çàÿâà ç äîäàòêàìè âñüîãî íà 16-òè àðê.</P>
<P class="ps3"><FONT class="fs39">Ñóääÿ                                                                      Ò.Ì. Øåâ÷åíêî</FONT></P>
<P><FONT class="fs17"> </FONT></P>