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<P class="ps13"><FONT class="fs35"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps11"><FONT class="fs29">ÓÊÐÀ¯ÍÀ</FONT></P>
<P class="ps11"><FONT class="fs28">Ãîñïîäàðñüêèé ñóä</FONT></P>
<P class="ps11"><FONT class="fs27">Æèòîìèðñüêî¿ îáëàñò³</FONT></P>
<P class="ps9"><FONT class="fs26">______________________________________________________________________</FONT></P>
<P class="ps10"><FONT class="fs48">ÓÕÂÀËÀ</FONT></P>
<P class="ps10"><FONT class="fs47">ÏÐÎ Â²ÄÌÎÂÓ Ó ÏÐÈÉÍßÒÒ² ÏÎÇÎÂÍÎ¯ ÇÀßÂÈ &nbsp;</FONT></P>
<P class="ps8"><FONT class="fs46"> â³ä</FONT> "07" ëþòîãî 2012 ð. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹<FONT class="fs45"> 5/5007/1/12-Ï</FONT></P>
<P class="ps8"><FONT class="fs44"> Ñóääÿ</FONT> Ëÿõåâè÷ À.À. , ðîçãëÿíóâøè ìàòåð³àëè çà ïîçîâîì Êîðîñòèø³âñüêî¿ ì³æðàéîííî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ (ì.Êîðîñòèø³â) &nbsp;</P>
<P class="ps7"><FONT class="fs43"> äî</FONT> Ñ³ëüñüêîãîñïîäàðñüêîãî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Â³ëåíüêà" (ñ.Â³ëåíüêà Êîðîñòèø³âñüêîãî ðàéîíó Æèòîìèðñüêî¿ îáëàñò³)</P>
<P class="ps7"><FONT class="fs42"> ïðî</FONT> ñòÿãíåííÿ 7542,15 ãðí.</P>
<P class="ps0"> </P>
<P class="ps2"><FONT class="fs41"> ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps0"> </P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;Äî ãîñïîäàðñüêîãî ñóäó Æèòîìèðñüêî¿ îáëàñò³ çâåðíóëàñü Êîðîñòèø³âñüêà ì³æðàéîííà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ç ïîçîâíîþ çàÿâîþ ïðî ñòÿãíåííÿ ç Ñ³ëüñüêîãîñïîäàðñüêîãî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Â³ëåíüêà" 7542,15ãðí. </P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;&nbsp;Ðîçãëÿíóâøè ïîçîâíó çàÿâó ñóä ä³éøîâ äî âèñíîâêó ïðî â³äìîâó â ¿¿ ïðèéíÿòò³ ç îãëÿäó íà íàñòóïíå.</P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;&nbsp;Çã³äíî ñò.1 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ï³äïðèºìñòâà, &nbsp;óñòàíîâè, îðãàí³çàö³¿, ³íø³ þðèäè÷í³ îñîáè (ó òîìó ÷èñë³ ³íîçåìí³), ãðîìàäÿíè, ÿê³ çä³éñíþþòü ï³äïðèºìíèöüêó ä³ÿëüí³ñòü áåç ñòâîðåííÿ þðèäè÷íî¿ îñîáè ³ â óñòàíîâëåíîìó ïîðÿäêó íàáóëè ñòàòóñó ñóá'ºêòà ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³, ìàþòü ïðàâî çâåðòàòèñÿ äî ãîñïîäàðñüêîãî ñóäó çã³äíî ç âñòàíîâëåíîþ ï³äâ³äîì÷³ñòþ ãîñïîäàðñüêèõ ñïðàâ çà çàõèñòîì ñâî¿õ ïîðóøåíèõ àáî îñïîðþâàíèõ ïðàâ ³ îõîðîíþâàíèõ çàêîíîì ³íòåðåñ³â, à &nbsp;òàêîæ äëÿ âæèòòÿ ïåðåäáà÷åíèõ &nbsp;öèì &nbsp;Êîäåêñîì &nbsp;çàõîä³â, &nbsp;ñïðÿìîâàíèõ &nbsp;íà çàïîá³ãàííÿ</P>
<P class="ps0">ïðàâîïîðóøåííÿì. Ó âèïàäêàõ, &nbsp;ïåðåäáà÷åíèõ çàêîíîäàâ÷èìè &nbsp;àêòàìè &nbsp;Óêðà¿íè, &nbsp;äî ãîñïîäàðñüêîãî &nbsp;ñóäó ìàþòü ïðàâî òàêîæ çâåðòàòèñÿ äåðæàâí³ òà ³íø³ îðãàíè, ô³çè÷í³ &nbsp;&nbsp;îñîáè, &nbsp;ùî &nbsp;íå &nbsp;º &nbsp;ñóá'ºêòàìè &nbsp;ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³.</P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;Ñòîðîíàìè â ñóäîâîìó ïðîöåñ³ - ïîçèâà÷àìè ³ â³äïîâ³äà÷àìè - ìîæóòü áóòè ï³äïðèºìñòâà òà îðãàí³çàö³¿, çàçíà÷åí³ ó ñòàòò³ 1 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè (÷.1 ñò. 21 ÃÏÊ Óêðà¿íè).</P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Îòæå, ãîñïîäàðñüê³ ñóäè ðîçãëÿäàþòü ñïðàâè â ïîðÿäêó ïîçîâíîãî ïðîâàäæåííÿ, êîëè ñêëàä ó÷àñíèê³â ñïîðó â³äïîâ³äàº ïîëîæåííÿì ñòàòò³ 1 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, à ïðàâîâ³äíîñèíè, ùîäî ÿêèõ âèíèê ñï³ð, íîñÿòü ãîñïîäàðñüêèé õàðàêòåð.</P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ïåðåë³ê ñïîð³â, ï³äâ³äîì÷èõ ãîñïîäàðñüêèì ñóäàì íàâåäåíî ó ñò.12 ÃÏÊ Óêðà¿íè. Ö³ºþ æ ñòàòåþ âèçíà÷åíî, ùî ãîñïîäàðñüêèì ñóäàì íå ï³äâ³äîì÷³ ñïîðè, ùî âèíèêàþòü ³ç ïóáë³÷íî - ïðàâîâèõ â³äíîñèí òà â³äíåñåí³ äî êîìïåòåíö³¿ Êîíñòèòóö³éíîãî Ñóäó Óêðà¿íè òà àäì³í³ñòðàòèâíèõ ñóä³â.</P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;&nbsp;Ó â³äïîâ³äíîñò³ äî ñò.17 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, þðèñäèêö³ÿ àäì³í³ñòðàòèâíèõ ñóä³â ïîøèðþºòüñÿ íà ïðàâîâ³äíîñèíè, ùî âèíèêàþòü ó çâ'ÿçêó ç çä³éñíåííÿì ñóá'ºêòîì âëàäíèõ ïîâíîâàæåíü âëàäíèõ óïðàâë³íñüêèõ ôóíêö³é, à òàêîæ ó çâ'ÿçêó ç ïóáë³÷íèì ôîðìóâàííÿì ñóá'ºêòà âëàäíèõ ïîâíîâàæåíü øëÿõîì âèáîð³â àáî ðåôåðåíäóìó.</P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;&nbsp;Þðèñäèêö³ÿ àäì³í³ñòðàòèâíèõ ñóä³â ïîøèðþºòüñÿ íà ïóáë³÷íî-ïðàâîâ³ ñïîðè, çîêðåìà: ñïîðè çà çâåðíåííÿì ñóá'ºêòà âëàäíèõ ïîâíîâàæåíü ó âèïàäêàõ, âñòàíîâëåíèõ Êîíñòèòóö³ºþ òà çàêîíàìè Óêðà¿íè.</P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Â³äïîâ³äíî äî ÷.2 ñò.4 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, þðèñäèêö³ÿ àäì³í³ñòðàòèâíèõ ñóä³â ïîøèðþºòüñÿ íà âñ³ ïóáë³÷íî-ïðàâîâ³ ñïîðè, êð³ì ñïîð³â, äëÿ ÿêèõ çàêîíîì âñòàíîâëåíèé ³íøèé ïîðÿäîê ñóäîâîãî âèð³øåííÿ.</P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;&nbsp;Ïóíêòîì 1 ÷.1 ñò.3 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè âñòàíîâëåíî, ùî ñïðàâà àäì³í³ñòðàòèâíî¿ þðèñäèêö³¿ (àäì³í³ñòðàòèâíà ñïðàâà) - ïåðåäàíèé íà âèð³øåííÿ àäì³í³ñòðàòèâíîãî ñóäó ïóáë³÷íî-ïðàâîâèé ñï³ð, ó ÿêîìó õî÷à á îäí³ºþ ç³ ñòîð³í º îðãàí âèêîíàâ÷î¿ âëàäè, îðãàí ì³ñöåâîãî ñàìîâðÿäóâàííÿ, ¿õíÿ ïîñàäîâà ÷è ñëóæáîâà îñîáà àáî ³íøèé ñóá'ºêò, ÿêèé çä³éñíþº âëàäí³ óïðàâë³íñüê³ ôóíêö³¿ íà îñíîâ³ çàêîíîäàâñòâà, â òîìó ÷èñë³ íà âèêîíàííÿ äåëåãîâàíèõ ïîâíîâàæåíü.</P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ïóíêòàìè 6 òà 7 ÷.1 ñò.3 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè âèçíà÷åíî, ùî àäì³í³ñòðàòèâíèì ïîçîâîì º çâåðíåííÿ &nbsp;äî &nbsp;àäì³í³ñòðàòèâíîãî ñóäó ïðî çàõèñò ïðàâ, ñâîáîä òà ³íòåðåñ³â àáî íà âèêîíàííÿ ïîâíîâàæåíü ó ïóáë³÷íî-ïðàâîâèõ â³äíîñèíàõ, à ñóá'ºêòîì âëàäíèõ ïîâíîâàæåíü º îðãàí äåðæàâíî¿ âëàäè, îðãàí ì³ñöåâîãî ñàìîâðÿäóâàííÿ, ¿õíÿ ïîñàäîâà ÷è ñëóæáîâà îñîáà, ³íøèé ñóá'ºêò ïðè çä³éñíåíí³ íèìè âëàäíèõ óïðàâë³íñüêèõ ôóíêö³é íà îñíîâ³ çàêîíîäàâñòâà, â òîìó ÷èñë³ íà âèêîíàííÿ äåëåãîâàíèõ ïîâíîâàæåíü.</P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ç àíàë³çó âèùåíàâåäåíèõ íîðì âáà÷àºòüñÿ, ùî ñï³ð º ïóáë³÷íî-ïðàâîâèì ³ ï³äëÿãàº ðîçãëÿäó â ïîðÿäêó àäì³í³ñòðàòèâíî¿ þðèñäèêö³¿ ó òîìó ðàç³, ÿêùî â³í âèíèê ³ç ïóáë³÷íî-ïðàâîâèõ â³äíîñèí çà ó÷àñòþ ñóá'ºêòà âëàäíèõ ïîâíîâàæåíü, ÿêèé ñàìå ó öèõ â³äíîñèíàõ çä³éñíþº íàäàí³ éîìó ÷èííèì çàêîíîäàâñòâîì âëàäí³ óïðàâë³íñüê³ ôóíêö³¿.</P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;Ó äàíîìó âèïàäêó, ó ïîçîâí³é çàÿâ³ Êîðîñòèø³âñüêà ÌÄÏ² çàÿâëÿº âèìîãó ïðî íàäàííÿ äîçâîëó íà ñòÿãíåííÿ ç³ ÑÒÎÂ "Â³ëåíüêà" 7542,15 ãðí. áîðãó ï³äïðèºìñòâà ïî ïëàòåæàõ äî áþäæåòó (çàáîðãîâàíîñò³ ïî áþäæåòíèõ ïîçè÷êàõ). Ìîòèâîâàíèé ïîçîâ òèì, ùî â³äïîâ³äíî äî ñò.41 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, îðãàíàìè ñòÿãíåííÿ º âèêëþ÷íî îðãàíè äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè, ÿê³ óïîâíîâàæåí³ çä³éñíþâàòè çàõîäè ùîäî çàáåçïå÷åííÿ ïîãàøåííÿ ïîäàòêîâîãî áîðãó â ìåæàõ ¿õ ïîâíîâàæåíü. Ïîçèâà÷ òàêîæ ïîñèëàºòüñÿ íà â³äïîâ³äíèé Ïîðÿäîê, çàòâåðäæåíèé ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 02.03.11ð. ¹174, çã³äíî ÿêîãî ïðîñòðî÷åíà çàáîðãîâàí³ñòü çà êðåäèòàìè, áþäæåòíèìè ïîçè÷êàìè/ ô³íàíñîâîþ äîïîìîãîþ, ÿêà íå ïîãàøåíà áîðæíèêîì ïðîòÿãîì 30 êàëåíäàðíèõ äí³â ï³ñëÿ íàñòàííÿ ñòðîêó ïëàòåæó, à òàêîæ íàðàõîâàíà ïåíÿ ñòÿãóþòüñÿ â óñòàíîâëåíîìó çàêîíîäàâñòâîì ïîðÿäêó îðãàíàìè äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè çà ì³ñöåì ðåºñòðàö³¿ áîðæíèêà.</P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Òîáòî, ïîçîâ ïðî íàäàííÿ äîçâîëó íà ñòÿãíåííÿ ç â³äïîâ³äà÷à 7542,15 ãðí. áîðãó çà áþäæåòíîþ ïîçè÷êîþ º ñïîñîáîì çàõèñòó öèâ³ëüíèõ ïðàâ, ÿêèé ðåàë³çóºòüñÿ â³äïîâ³äíî äî âèùåíàâåäåíèõ íîðì Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, îñê³ëüêè çà ñâî¿ì ïðåäìåòîì òà ñóá'ºêòíèì ñêëàäîì ï³äâ³äîì÷èé àäì³í³ñòðàòèâíèì ñóäàì Óêðà¿íè.</P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ó â³äïîâ³äíîñò³ äî ï.1 ÷.1 ñò.62 ÃÏÊ Óêðà¿íè ñóääÿ â³äìîâëÿº ó ïðèéíÿòò³ ïîçîâíî¿ çàÿâè, ÿêùî çàÿâà íå ï³äëÿãàº ðîçãëÿäó â ãîñïîäàðñüêèõ ñóäàõ Óêðà¿íè.</P>
<P class="ps0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Çà òàêèõ îáñòàâèí, ó ïðèéíÿòò³ ïîçîâíî¿ çàÿâè ñë³ä â³äìîâèòè íà ï³äñòàâ³ ï.1 ÷.1 ñò. 62 ÃÏÊ Óêðà¿íè.</P>
<P class="ps1"> &nbsp;&nbsp;</P>
<P class="ps1"> Êåðóþ÷èñü ï.1 ÷.1 ñò.62 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî Êîäåêñó Óêðà¿íè, - ãîñïîäàðñüêèé ñóä</P>
<P class="ps1"> </P>
<P class="ps3"><FONT class="fs40"> ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps6"> Ó ïðèéíÿòò³ ïîçîâíî¿ çàÿâè â³äìîâèòè.</P>
<P class="ps6"> </P>
<P class="ps6"> Äîäàòîê: íà 24 &nbsp;àðêóøàõ. &nbsp;&nbsp;&nbsp;</P>
<P class="ps6"> </P>
<P class="ps6">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;Ëÿõåâè÷ À.À.</P>
<P><FONT class="fs115"> &nbsp;â³ääðóê.ïðèì.:</FONT></P>
<P><FONT class="fs114">1 - ïîçèâà÷ó (ðåê. ç ïîâ³ä.)</FONT></P>
<P><FONT class="fs113">2 - â³äïîâ³äà÷ó (ðåê. ç ïîâ³ä.)</FONT></P>
<P><FONT class="fs112">3 - â íàðÿä </FONT></P>