<TITLE>13/427/07-ÀÏ-5/182/07-ÀÏ</TITLE>
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<P class="ps18"><FONT class="fs84"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs185"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps11"><FONT class="fs108">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps11"><FONT class="fs107">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps11"><FONT class="fs106">ÏÎÑÒÀÍÎÂÀ</FONT></P>
<P class="ps11"><FONT class="fs105">²ìåíåì Óêðà¿íè</FONT></P>
<P class="ps13"><FONT class="fs104"> 02.07.12 &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;&nbsp;&nbsp;&nbsp;</FONT>¹ &nbsp;&nbsp;13/427/07-ÀÏ-5/182/07-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="ps6"><FONT class="fs101">ïðî ñòÿãíåííÿ 49 601,60 ãðí.</FONT></P>
<P class="ps10"><FONT class="fs100">Ñóääÿ &nbsp;Ïðîñêóðÿêîâ Ê.Â.</FONT></P>
<P class="ps6"><FONT class="fs99">Ïðåäñòàâíèêè ñòîð³í:</FONT></P>
<P class="ps6"><FONT class="fs98">Â³ä ïîçèâà÷à: </FONT>íå çÿâèâñÿ</P>
<P class="ps6"><FONT class="fs97">Â³ä â³äïîâ³äà÷à: </FONT>Áîðèñîâ Ê.Á., äîâ³ðåí³ñòü ¹01-25/20 â³ä 21.02.2012 ð.</P>
<P class="ps12"><FONT class="fs96">ÑÓÒÍ²ÑÒÜ ÑÏÎÐÓ:</FONT></P>
<P class="ps7">Óõâàëîþ ñóäó â³ä 18.07.2007 ð. â³äêðèòî ïðîâàäæåííÿ ó ñïðàâ³ ¹13/427/07-ÀÏ, ñóäîâå çàñ³äàííÿ ïðèçíà÷åíî íà 15.08.2007 ð.</P>
<P class="ps7">Ðîçïîðÿäæåííÿì ¹1042 â³ä 07.08.2007 ð. ãîëîâè ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ ñïðàâó ¹13/427/07-ÀÏ ïåðåäàíî íà ðîçãëÿä ñóää³ Ïðîñêóðÿêîâó Ê.Â. Óõâàëîþ â³ä 13.08.2007 ð. ñïðàâó ïðèéíÿòî äî ñâîãî ïðîâàäæåííÿ, ïðèâëàñíèâøè ¿é ¹13/427/07-ÀÏ-5/182/07-ÀÏ, â³äêðèòî ïðîâàäæåííÿ ó ñïðàâ³ ¹13/427/07-ÀÏ-5/182/07-ÀÏ, ñóäîâå çàñ³äàííÿ ïðèçíà÷åíî íà 21.09.2007 ð.</P>
<P class="ps7">Óõâàëîþ â³ä 11.06.2012 ð. ïðîâàäæåííÿ ó ñïðàâ³ ïîíîâëåíî ç 02.07.2012 ð., ñóäîâå çàñ³äàííÿ ïðèçíà÷åíî íà 02.07.2012 ð. Ó ñóäîâîìó çàñ³äàíí³ 02.07.2012 ð. ñóäîì îãîëîøåíî âñòóïíó òà ðåçîëþòèâíó ÷àñòèíè ïîñòàíîâè.</P>
<P class="ps3">Çàïèñ ðîçãëÿäó ñóäîâî¿ ñïðàâè çä³éñíþâàâñÿ çà äîïîìîãîþ òåõí³÷íèõ çàñîá³â, à ñàìå: ïðîãðàìíî-àïàðàòíîãî êîìïëåêñó Îáåð³ã. </P>
<P class="ps3">Ïðåäñòàâíèê ïîçèâà÷à ó ñóäîâå çàñ³äàííÿ íå çÿâèâñÿ, ïðî ïðè÷èíè íåÿâêè ñóä íå ïîâ³äîìèâ. Ïðî äàòó, ÷àñ òà ì³ñöå ïðèçíà÷åíîãî ñóäîâîãî çàñ³äàííÿ áóâ ïîâ³äîìëåíèé íàëåæíèì ÷èíîì øëÿõîì íàïðàâëåííÿ íà éîãî àäðåñó â³äïîâ³äíî¿ óõâàëè òà ñóäîâî¿ ïîâ³ñòêè. Êëîïîòàíü ïðî ðîçãëÿä ñïðàâè áåç óïîâíîâàæåíîãî ïðåäñòàâíèêà ïîçèâà÷à àáî ïðî â³äêëàäåííÿ ðîçãëÿäó ñïðàâè íà àäðåñó ñóäó íå íàäõîäèëè. Äîêóìåíòè âèòðåáóâàí³ óõâàëîþ ñóäó â³ä 11.06.2012 ð. íå íàä³ñëàâ.</P>
<P class="ps7">Íàÿâí³ ó ñïðàâ³ ìàòåð³àëè, íàäàí³ ïîçèâà÷åì äî ïîçîâíî¿ çàÿâè, äîçâîëÿþòü ðîçãëÿíóòè ñïðàâó ïî ñóò³.</P>
<P class="ps7">Ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè, çàñëóõàâøè ïðåäñòàâíèêà â³äïîâ³äà÷à, ñóä, -</P>
<P class="ps12"><FONT class="fs95">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps7">Â ïåð³îä ç 10 êâ³òíÿ ïî 16 òðàâíÿ 2006 ð., ç ïåðåðâîþ ç 3 ïî 9 òðàâíÿ 2006 ð. Êîíòðîëüíî-ðåâ³ç³éíèì óïðàâë³ííÿì â ÀÐÊ ïðîâîäèëàñü ðåâ³ç³ÿ îêðåìèõ ïèòàíü ô³íàíñîâî-ãîñïîäàðñüêî¿ ä³ÿëüíîñò³, âèêîðèñòàííÿ áþäæåòíèõ êîøò³â, âèä³ëåíèõ äëÿ ï³äãîòîâêè êàäð³â âèùèìè íàâ÷àëüíèìè çàêëàäàìè ²-²V ð³âí³â àêðåäèòàö³¿; ôóíäàìåíòàëüí³ äîñë³äæåííÿ; ïðèêëàäí³ ðîçðîáêè çà íàïðÿìàìè íàóêîâî-òåõí³÷íî¿ ä³ÿëüíîñò³; ô³íàíñîâó ï³äòðèìêó ðîçâèòêó íàóêîâî¿ ³íôðàñòðóêòóðè; äåðæàâíå ï³ëüãîâå êðåäèòóâàííÿ íà îòðèìàííÿ îñâ³òè â ÊÔÔÊÑÒ ÇÍÓ â ïåð³îä ç 01.01.2004 ð. ïî 01.04.2006ð.</P>
<P class="ps7">Çà ï³äñóìêàìè ïðîâåäåíî¿ ðåâ³ç³¿ áóâ ñêëàäåíèé àêò â³ä 16.05.2006 ð. ¹ 03-21/22, â ÿêîìó â³äîáðàæåí³ îêðåì³ ôàêòè ïîðóøåíü ô³íàíñîâî-ãîñïîäàðñüêî¿ ä³ÿëüíîñò³ ÊÔÔÊÑÒ ÇÍÓ, ó òîìó ÷èñë³ - ïîñòàíîâ Ïðàâë³ííÿ ÍÁÓ â³ä 19.02.2001 ð. ¹ 72 òà â³ä 15.12.2004 ð. ¹637.</P>
<P class="ps7">Íà ï³äñòàâ³ àêòó ïåðåâ³ðêè â³ä 16.05.2006 ð. ¹ 03-21/22 çàñòóïíèêîì íà÷àëüíèêà Êîíòðîëüíî-ðåâ³ç³éíîãî óïðàâë³ííÿ â ÀÐÊ Ñóááîò³íèì Ê.Ã. áóëî ñêëàäåíî ïîäàííÿ â³ä 22.05.2006 ð. ¹03-14/1-2960 äî Íà÷àëüíèêà Äåðæàâíî¿ ïîäàòêîâî¿ àäì³í³ñòðàö³¿ ì. Ñ³ìôåðîïîëü ïðî íåîáõ³äí³ñòü çàñòîñóâàííÿ â³äíîñíî ÊÔÔÊÑÒ ÇÍÓ ô³íàíñîâèõ (øòðàôíèõ) ñàíêö³é çà íàñòóïí³ ïîðóøåííÿ: </P>
<P class="ps7">ï. 2.15 Ïîëîæåííÿ ïðî âåäåííÿ êàñîâèõ îïåðàö³é â íàö³îíàëüí³é âàëþò³ â Óêðà¿í³, çàòâåðäæåíîãî Ïîñòàíîâîþ ïðàâë³ííÿ ÍÁÓ â³ä 19.02.2001 ð. ¹72 òà Ïîñòàíîâîþ ïðàâë³ííÿ ÍÁÓ â³ä 15.12.2004 ð. ¹637 îòðèìàí³ ãîò³âêîâ³ êîøòè ñâîº÷àñíî íå âèäàí³ ó îáë³ê äëÿ ïðèäáàííÿ ìàòåð³àëüíèõ ö³ííîñòåé, ùî òÿãíå çà ñîáîþ ïåðåâèùåííÿ âñòàíîâëåíîãî çàëèøêó ãîò³âêîâèõ êîøò³â â êàñ³ ó ñóì³ 24 800,80 ãðí.;</P>
<P class="ps7">ï.2.6 Ïîëîæåííÿ ïðî âåäåííÿ êàñîâèõ îïåðàö³é â íàö³îíàëüí³é âàëþò³ â Óêðà¿í³, çàòâåðäæåíîãî Ïîñòàíîâîþ ïðàâë³ííÿ ÍÁÓ â³ä 15.12.2004 ð. ¹637 îòðèìàíà ñóìà ïî ÷åêó áàíêà â³ä 27.12.2004 ð. ¹ê39938875 ó ðîçì³ð³ 53 386,50 ãðí., îïðèõîäóâàíà ó êàñó ïðèõ³äíèì êàñîâèì îðäåðîì ¹109 â³ä 27.12.2004 ð. ó ðîçì³ð³ 53 136,50 ãðí. Òàêèì ÷èíîì, ñóìè îïðèõîäóâàíà íå â ïîâíîìó îáñÿç³, ð³çíèöÿ ñêëàäàº 250,50 ãðí.</P>
<P class="ps7">Íà ï³äñòàâ³ Óêàçó Ïðåçèäåíòó Óêðà¿íè â³ä 12.06.1995 ð. ¹436/95 Ïðî çàñòîñóâàííÿ øòðàôíèõ ñàíêö³é çà ïîðóøåííÿ íîðì ïî ðåãóëþâàííþ îá³ãó ãîò³âêè â ðåäàêö³¿ Óêàçó Ïðåçèäåíòà â³ä 11.05.1999 ð. ¹491/99 ç³ çì³íàìè òà äîïîâíåííÿìè òà êåðóþ÷èñü ï. 1 çàçíà÷åíîãî Óêàçó çà ïåðåâèùåííÿ âñòàíîâëåíîãî ë³ì³òó çàëèøêó ãîò³âêè â êàñ³ ó äâîðàçîâîìó ðîçì³ð³ ñóì âèÿâëåíèõ ïîâåðõ ë³ì³òíî¿ ãîò³âêè çà êîæåí äåíü; çà íåîïðèõîäóâàííÿ (íåïîâíå òà/àáî íåñâîº÷àñíå) îïðèõîäóâàííÿ â êàñàõ ãîò³âêè â ïÿòèêðàòíîìó ðîçì³ð³ íåîïðèõîäóâàíî¿ ñóìè, çàñòóïíèê íà÷àëüíèêà ÊÐÓ â ÀÐÊ Ñóááîò³í Ê.Ã. ïðîñèòü çàñòîñóâàòè äî ÊÔÔÊÑÒ ÇÍÓ ñòÿãíåííÿ ô³íàíñîâèõ (øòðàôíèõ) ñàíêö³é ó ñóì³ 49 601,60 ãðí. çà ïîíàäë³ì³òíó ãîò³âêó ó êàñ³; 1 250,00 ãðí. çà íåïîâíå îïðèõîäóâàííÿ ó êàñ³ ãîò³âêè. Çàãàëüíà ñóìà øòðàôó ñêëàäàº 50 851,60 ãðí.</P>
<P class="ps7">24.05.2006 ð. çàñòóïíèêîì íà÷àëüíèêà ÊÐÓ Ñóááîò³íèì Ê.Ã. â ÊÔÔÊÑÒ ÇÍÓ áóëè íàïðàâëåí³ îáîâ'ÿçêîâ³ âêàç³âêè çà ï³äñóìêàìè ðåâ³ç³¿ â³ä 24.05.2006 ð. ¹ 03-14/2959.</P>
<P class="ps7">Â³äïîâ³äíî äî àáçàöó 8 çàçíà÷åíèõ âêàç³âîê áóëî âñòàíîâëåíî, ùî â ïîðóøåííÿ ï.2.15 Ïîëîæåííÿ ïðî âåäåííÿ êàñîâèõ îïåðàö³é â Íàö³îíàëüí³é âàëþò³ â Óêðà¿í³, çàòâåðäæåíà Ïîñòàíîâîþ Ïðàâë³ííÿ ÍÁÓ â³ä 19.02.2001 ð. ¹72 òà Ïîñòàíîâîþ Ïðàâë³ííÿ ÍÁÓ â³ä 15.12.2004 ð. ¹637 îòðèìàí³ ãîò³âêîâ³ ãðîøîâ³ êîøòè ñâîº÷àñíî íå âèäàí³ â ï³äçâ³ò äëÿ ïðèäáàííÿ ìàòåð³àëüíèõ ö³ííîñòåé, ùî ñïðè÷èíèëî ïåðåâèùåííÿ âñòàíîâëåíîãî ë³ì³òó çàëèøêó ãîò³âêîâèõ ãðîøåé ó êàñ³ íà çàãàëüíó ñóìó 24,8 òèñ. ãðí. Çã³äíî ï. 1 Óêàçó Ïðåçèäåíòà Óêðà¿íè Ïðî çàñòîñóâàííÿ øòðàôíèõ ñàíêö³é çà ïîðóøåííÿ íîðì ïî ðåãóëþâàííþ ðóõó ãîò³âêè â³ä 12.06.1995 ð. ¹436/65 (³ç çì³íàìè òà äîïîâíåííÿìè) çà ïåðåâèùåííÿ âñòàíîâëåíîãî ë³ì³òó çàëèøêó ãîò³âêè ãðîøåé â êàñ³, ô³íàíñîâ³ ñàíêö³¿ ó âèãëÿä³ øòðàôó â äâîêðàòíîìó ðîçì³ð³ â³ä ñóìè âñòàíîâëåíî¿ ïîíàäë³ì³òíî¿ ãîò³âêè çà êîæåí äåíü ñêëàäàþòü 49,6 òèñ. ãðí.</P>
<P class="ps7">Çàçíà÷åíå ð³øåííÿ â ÷àñòèí³ ñïëàòè 1250,00 ãðí. áóëî âèêîíàíî ÊÔÔÊÑÒ ÇÍÓ.</P>
<P class="ps7"><FONT class="fs94">Îö³íèâøè ïðåäñòàâëåí³ äîêàçè, ââàæàþ ùî ïîçîâí³ âèìîãè ï³äëÿãàþòü ÷àñòêîâîìó çàäîâîëåííþ, âèõîäÿ÷è ç íàñòóïíîãî.</FONT></P>
<P class="ps7">Â³äïîâ³äíî äî ÷. 1 Ïîñòàíîâè ÊÌÓ â³ä 27.06.2007 ð. ¹884 Ïðî çàòâåðäæåííÿ Ïîëîæåííÿ ïðî Ãîëîâíå êîíòðîëüíî-ðåâ³ç³éíå óïðàâë³ííÿ Óêðà¿íè (âòðàòèëà ÷èíí³ñòü íà ï³äñòàâ³ Ïîñòàíîâè ÊÌ N 968 â³ä 07.09.2011), ÿêà ä³ÿëà â ïåð³îä ïðîâåäåííÿ ïåðåâ³ðêè, âñòàíîâëåíî, ùî Ãîëîâíå êîíòðîëüíî-ðåâ³ç³éíå óïðàâë³ííÿ Óêðà¿íè º öåíòðàëüíèì îðãàíîì âèêîíàâ÷î¿ âëàäè, ä³ÿëüí³ñòü ÿêîãî ñïðÿìîâóºòüñÿ ³ êîîðäèíóºòüñÿ Êàá³íåòîì Ì³í³ñòð³â Óêðà¿íè ÷åðåç Ì³í³ñòðà ô³íàíñ³â.</P>
<P class="ps7">Çã³äíî ç ï. 1 ÷. 5 Ïîñòàíîâè ÊÌÓ â³ä 27.06.2007 ð. ¹884 Ïðî çàòâåðäæåííÿ Ïîëîæåííÿ ïðî Ãîëîâíå êîíòðîëüíî-ðåâ³ç³éíå óïðàâë³ííÿ Óêðà¿íè Ãîëîâíå ÊÐÓ â³äïîâ³äíî äî ïîêëàäåíèõ íà íüîãî çàâäàíü ³ ïîâíîâàæåíü ìàº ïðàâî: ïåðåâ³ðÿòè ó ï³äêîíòðîëüíèõ óñòàíîâàõ ãðîøîâ³ òà áóõãàëòåðñüê³ äîêóìåíòè, çâ³òè, êîøòîðèñè òà ³íø³ äîêóìåíòè, ùî ï³äòâåðäæóþòü íàäõîäæåííÿ ³ âèòðà÷àííÿ êîøò³â òà ìàòåð³àëüíèõ ö³ííîñòåé, ïðîâîäèòè ïåðåâ³ðêó ôàêòè÷íî¿ íàÿâíîñò³ ö³ííîñòåé (êîøò³â, ö³ííèõ ïàïåð³â, ñèðîâèíè, ìàòåð³àë³â, ãîòîâî¿ ïðîäóêö³¿, óñòàòêóâàííÿ òîùî).</P>
<P class="ps7">Çã³äíî ç ï.7 ñò. 10 Çàêîíó Óêðà¿íè Ïðî äåðæàâíó êîíòðîëüíî-ðåâ³ç³éíó ñëóæáó â Óêðà¿í³ ¹2939-ÕÏ â³ä 26.01.1993 ³ç çì³íàìè òà äîïîâíåííÿìè ÊÐÓ â ÀÐÊ íàäàºòüñÿ ïðàâî ïðåäÿâëÿòè êåð³âíèêàì òà ³íøèì ñëóæáîâèì îñîáàì ï³äêîíòðîëüíèõ óñòàíîâ, ùî ðåâ³çóþòüñÿ, âèìîãè ùîäî óñóíåííÿ âèÿâëåíèõ ïîðóøåíü çàêîíîäàâñòâà ç ïèòàíü çáåðåæåííÿ ³ âèêîðèñòàííÿ äåðæàâíî¿ âëàñíîñò³ òà ô³íàíñ³â.</P>
<P class="ps7">Çàêîí Óêðà¿íè Ïðî ïîðÿäîê ïîãàøåííÿ çîáîâÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòàìè òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè â³ä 21 ãðóäíÿ 2000 ð. ¹ 2181 âòðàòèâ ÷èíí³ñòü íà ï³äñòàâ³ Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, ÿêèé íàáðàâ ÷èííîñò³ ç 1 ñ³÷íÿ 2011 ð. Îäíàê, ð³øåííÿ ïðî çàñòîñóâàííÿ øòðàôíèõ (ô³íàíñîâèõ) ñàíêö³é ÄÏ² ó ì. Ñ³ìôåðîïîë³ âèíåñåíî 26.06.2006 ð., ó çâÿçêó ç ÷èì ñóäîì çàñòîñîâóþòüñÿ ïîëîæåííÿ çàçíà÷åíîãî çàêîíó. </P>
<P class="ps7">Â³äïîâ³äíî äî ï.3, 8 ñò. 10 Çàêîíó Óêðà¿íè â³ä 04.12.1990ð. ¹ 509-Õ²² Ïðî äåðæàâíó ïîäàòêîâó ñëóæáó â Óêðà¿í³ äåðæàâí³ ïîäàòêîâ³ ³íñïåêö³¿ â ðàéîíàõ, ì³ñòàõ áåç ðàéîííîãî ïîä³ëó, ðàéîíàõ ó ì³ñòàõ, ì³æðàéîíí³ òà îá`ºäíàí³ äåðæàâí³ ïîäàòêîâ³ ³íñïåêö³¿ êîíòðîëþþòü ñâîº÷àñí³ñòü ïîäàííÿ ïëàòíèêàìè ïîäàòê³â áóõãàëòåðñüêèõ çâ³ò³â ³ áàëàíñ³â, ïîäàòêîâèõ äåêëàðàö³é, ðîçðàõóíê³â òà ³íøèõ äîêóìåíò³â, ïîâ'ÿçàíèõ ç îá÷èñëåííÿì ïîäàòê³â, ³íøèõ ïëàòåæ³â, à òàêîæ ïåðåâ³ðÿþòü äîñòîâ³ðí³ñòü öèõ äîêóìåíò³â ùîäî ïðàâèëüíîñò³ âèçíà÷åííÿ îá'ºêò³â îïîäàòêóâàííÿ ³ îá÷èñëåííÿ ïîäàòê³â, ³íøèõ ïëàòåæ³â. Ïðîâîäÿòü ïåðåâ³ðêè ôàêò³â ïðèõîâóâàííÿ ³ çàíèæåííÿ ñóì ïîäàòê³â, ³íøèõ ïëàòåæ³â.</P>
<P class="ps7">Êîíòðîëü çà ïðàâèëüí³ñòþ òà ñâîº÷àñí³ñòþ ñïðàâëÿííÿ ïîäàòê³â ³ çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â) çä³éñíþþòü îðãàíè, ïåðåë³ê ÿêèõ âèçíà÷åíî ó ñò. 2 Çàêîíó Óêðà¿íè â³ä 21 ãðóäíÿ 2000 ðîêó ¹ 2181 Ïðî ïîðÿäîê ïîãàøåííÿ çîáîâÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòàìè òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè. Â³äïîâ³äíî äî öüîãî Çàêîíó êîíòðîëþþ÷èì îðãàíîì º:</P>
<P class="ps7">Ïîäàòêîâ³ îðãàíè ùîäî ñïðàâëÿííÿ ïîäàòê³â ³ çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â), ÿê³ íàïðàâëÿþòüñÿ äî áþäæåò³â òà äåðæàâíèõ ö³ëüîâèõ ôîíä³â.</P>
<P class="ps7">Êð³ì öüîãî, ï.ï.10.1.1 ï.10.1 ñò.10 Çàêîíó Óêðà¿íè Ïðî ïîðÿäîê ïîãàøåííÿ çîáîâÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòàìè òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè âñòàíîâëåíî, ùî ïîäàòêîâèé îðãàí çä³éñíþº ïîãàøåííÿ ïîäàòêîâîãî áîðãó, ïî-ïåðøå, øëÿõîì ñòÿãíåííÿ êîøò³â, à çà ¿õ íåäîñòàòíîñò³ øëÿõîì ïðîäàæó ³íøèõ àêòèâ³â ïëàòíèêà. </P>
<P class="ps7">Çã³äíî ï.1.2, 1.3, 1.4 ñò.1 Çàêîíó Óêðà¿íè Ïðî ïîðÿäîê ïîãàøåííÿ çîáîâÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòàìè òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè:</P>
<P class="ps7">ïîäàòêîâå çîáîâ'ÿçàííÿ - çîáîâ'ÿçàííÿ ïëàòíèêà ïîäàòê³â ñïëàòèòè äî áþäæåò³â àáî äåðæàâíèõ ö³ëüîâèõ ôîíä³â â³äïîâ³äíó ñóìó êîøò³â ó ïîðÿäêó òà ó ñòðîêè, âèçíà÷åí³ öèì Çàêîíîì àáî ³íøèìè çàêîíàìè Óêðà¿íè;</P>
<P class="ps7">ïîäàòêîâèé áîðã (íåäî¿ìêà) - ïîäàòêîâå çîáîâ'ÿçàííÿ (ç óðàõóâàííÿì øòðàôíèõ &nbsp;&nbsp;ñàíêö³é çà ¿õ íàÿâíîñò³), ñàìîñò³éíî óçãîäæåíå ïëàòíèêîì ïîäàòê³â àáî óçãîäæåíå â àäì³í³ñòðàòèâíîìó ÷è ñóäîâîìó ïîðÿäêó, àëå íå ñïëà÷åíå ó âñòàíîâëåíèé ñòðîê, à òàêîæ ïåíÿ, íàðàõîâàíà íà ñóìó òàêîãî ïîäàòêîâîãî çîáîâ'ÿçàííÿ; </P>
<P class="ps7">ïåíÿ - ïëàòà ó âèãëÿä³ ïðîöåíò³â, íàðàõîâàíèõ íà ñóìó ïîäàòêîâîãî áîðãó (áåç &nbsp;óðàõóâàííÿ ïåí³), ùî ñïðàâëÿºòüñÿ ç ïëàòíèêà ïîäàòê³â ó çâ'ÿçêó ç íåñâîº÷àñíèì ïîãàøåííÿì &nbsp;ïîäàòêîâîãî çîáîâ'ÿçàííÿ.</P>
<P class="ps7">Â³äïîâ³äíî äî ï.ï.5.2.4 ï.5.2 ñò.5 Çàêîíó Óêðà¿íè Ïðî ïîðÿäîê ïîãàøåííÿ çîáîâÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòàìè òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè Äåíü çàê³í÷åííÿ ïðîöåäóðè àäì³í³ñòðàòèâíîãî îñêàðæåííÿ ââàæàºòüñÿ äíåì &nbsp;óçãîäæåííÿ ïîäàòêîâîãî çîáîâ'ÿçàííÿ ïëàòíèêà ïîäàòê³â. Ïðè çâåðíåíí³ ïëàòíèêà ïîäàòê³â äî ñóäó ç ïîçîâîì ùîäî âèçíàííÿ íåä³éñíèì ð³øåííÿ êîíòðîëþþ÷îãî îðãàíó ïîäàòêîâå çîáîâÿçàííÿ ââàæàºòüñÿ íåóçãîäæåíèì äî ðîçãëÿäó ñóäîì ñïðàâè ïî ñóò³ òà ïðèéíÿòòÿ â³äïîâ³äíîãî ð³øåííÿ.</P>
<P class="ps7">Â³äïîâ³äíî äî ï³äïóíêòó 5.2.5 ïóíêòó 5.2 ñòàòò³ 5 Çàêîíó N 2181 âñòàíîâëåíî, ùî ç óðàõóâàííÿì ñòðîê³â äàâíîñò³ ïëàòíèê ïîäàòê³â ìàº ïðàâî îñêàðæèòè äî ñóäó ð³øåííÿ êîíòðîëþþ÷îãî îðãàíó ïðî íàðàõóâàííÿ ïîäàòêîâîãî çîáîâ'ÿçàííÿ ó áóäü-ÿêèé ìîìåíò ï³ñëÿ îòðèìàííÿ â³äïîâ³äíîãî ïîäàòêîâîãî ïîâ³äîìëåííÿ. Ó öüîìó âèïàäêó çàçíà÷åíå ð³øåííÿ êîíòðîëþþ÷îãî îðãàíó íå ï³äëÿãàº àäì³í³ñòðàòèâíîìó îñêàðæåííþ.</P>
<P class="ps7">Â ïåð³îä ç 10 êâ³òíÿ ïî 16 òðàâíÿ 2006 ð., ç ïåðåðâîþ ç 3 ïî 9 òðàâíÿ 2006 ð. Êîíòðîëüíî-ðåâ³ç³éíèì óïðàâë³ííÿì â ÀÐÊ ïðîâîäèëàñü ðåâ³ç³ÿ îêðåìèõ ïèòàíü ô³íàíñîâî-ãîñïîäàðñüêî¿ ä³ÿëüíîñò³ ÊÔÔÊÑÒ ÇÍÓ.</P>
<P class="ps7">Çà ðåçóëüòàòàìè ïåðåâ³ðêè ÊÐÓ â ÀÐÊ áóâ ñêëàäåíèé àêò â³ä 16.05.2006 ð. ¹ 03-21/22, â ÿêîìó â³äîáðàæåí³ îêðåì³ ôàêòè ïîðóøåíü ô³íàíñîâî-ãîñïîäàðñüêî¿ ä³ÿëüíîñò³ ÊÔÔÊÑÒ ÇÍÓ.</P>
<P class="ps7">Íà ï³äñòàâ³ àêòó ïåðåâ³ðêè â³ä 16.05.2006 ð. ¹ 03-21/22 Êîíòðîëüíî-ðåâ³ç³éíîãî óïðàâë³ííÿ â ÀÐÊ áóëî ñêëàäåíî ïîäàííÿ â³ä 22.05.2006 ð. ¹03-14/1-2960 äî Íà÷àëüíèêà Äåðæàâíî¿ ïîäàòêîâî¿ àäì³í³ñòðàö³¿ ì. Ñ³ìôåðîïîëü ïðî íåîáõ³äí³ñòü çàñòîñóâàííÿ â³äíîñíî ÊÔÔÊÑÒ ÇÍÓ ô³íàíñîâèõ (øòðàôíèõ) ñàíêö³é ó ðîçì³ð³ 50 851,60 ãðí. </P>
<P class="ps7">24.05.2006 ð. çàñòóïíèêîì íà÷àëüíèêà ÊÐÓ Ñóááîò³íèì Ê.Ã. â ÊÔÔÊÑÒ ÇÍÓ áóëè íàïðàâëåí³ îáîâ'ÿçêîâ³ âêàç³âêè çà ï³äñóìêàìè ðåâ³ç³¿ â³ä 24.05.2006 ð. ¹ 03-14/2959.</P>
<P class="ps7">Çàçíà÷åíå ð³øåííÿ â ÷àñòèí³ ñïëàòè 1250,00 ãðí. áóëî âèêîíàíî ÊÔÔÊÑÒ ÇÍÓ.</P>
<P class="ps7">Âêàçàíà ïîñòàíîâà íàáðàëà çàêîííî¿ ñèëè 10.04.2012 ð. òà ó êàñàö³éíîìó ïîðÿäêó íå îñêàðæóâàëàñü.</P>
<P class="ps7">Â³äïîâ³äíî äî ÷.1 ñò. 71 ÊÀÑ 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="ps7">Â³äïîâ³äíî äî ÷. 1 ñò. 72 ÊÀÑ Óêðà¿íè, îáñòàâèíè, âñòàíîâëåí³ ñóäîâèìè ð³øåííÿìè â àäì³í³ñòðàòèâí³é, öèâ³ëüí³é àáî ãîñïîäàðñüê³é ñïðàâ³, ùî íàáðàëî çàêîííî¿ ñèëè, íå äîêàçóþòüñÿ ïðè ðîçãëÿä³ ³íøèõ ñïðàâ, ó ÿêèõ áåðóòü ó÷àñòü ò³ ñàì³ îñîáè àáî îñîáà, ùîäî ÿêî¿ âñòàíîâëåíî ö³ îáñòàâèíè.</P>
<P class="ps7">Ç óðàõóâàííÿì âèêëàäåíîãî, ïîçîâí³ âèìîãè Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Ñ³ìôåðîïîë³ äî<FONT class="fs93"> </FONT>Äåðæàâíîãî âèùîãî íàâ÷àëüíîãî çàêëàäó Çàïîð³çüêèé íàö³îíàëüíèé óí³âåðñèòåò Ì³í³ñòåðñòâà îñâ³òè ³ íàóêè Óêðà¿íè ï³äëÿãàþòü çàäîâîëåííþ ÷àñòêîâî â ÷àñòèí³ ñòÿãíåííÿ ç<FONT class="fs92"> </FONT>Äåðæàâíîãî âèùîãî íàâ÷àëüíîãî çàêëàäó Çàïîð³çüêèé íàö³îíàëüíèé óí³âåðñèòåò Ì³í³ñòåðñòâà îñâ³òè ³ íàóêè Óêðà¿íè â äîõ³ä Äåðæàâíîãî áþäæåòó 26 873,80 ãðí. Â çàäîâîëåíí³ ³íøî¿ ÷àñòèíè ïîçîâíèõ â³äìîâèòè.</P>
<P class="ps7">Â³äïîâ³äíî äî ÷.4 ñò. 94 ÊÀÑ Óêðà¿íè ó ñïðàâàõ, â ÿêèõ ïîçèâà÷åì º ñóáºêò âëàäíèõ ïîâíîâàæåíü, à â³äïîâ³äà÷åì ô³çè÷íà ÷è þðèäè÷íà îñîáà, ñóäîâ³ âèòðàòè, çä³éñíåí³ ïîçèâà÷åì, ç â³äïîâ³äà÷à íå ñòÿãóþòüñÿ.</P>
<P class="ps7">Â³äïîâ³äíî äî ñò. 55 ÊÀÑ Óêðà¿íè ó ðàç³ âèáóòòÿ àáî çàì³íè ñòîðîíè ÷è òðåòüî¿ îñîáè ó â³äíîñèíàõ, ùîäî ÿêèõ âèíèê ñï³ð, ñóä äîïóñêàº íà áóäü-ÿê³é ñòàä³¿ àäì³í³ñòðàòèâíîãî ïðîöåñó çàì³íó â³äïîâ³äíî¿ ñòîðîíè ÷è òðåòüî¿ îñîáè ¿¿ ïðàâîíàñòóïíèêîì. Óñ³ ä³¿, â÷èíåí³ â àäì³í³ñòðàòèâíîìó ïðîöåñ³ äî âñòóïó ïðàâîíàñòóïíèêà, îáîâ'ÿçêîâ³ äëÿ íüîãî â òàê³é ñàì³é ì³ð³, ó ÿê³é âîíè áóëè á îáîâ'ÿçêîâ³ äëÿ îñîáè, ÿêó â³í çàì³íèâ.</P>
<P class="ps7">Ñóä ââàæàº çà íåîáõ³äíå çä³éñíèòè ïðîöåñóàëüíå ïðàâîíàñòóïíèöòâî, â³äïîâ³äà÷åì ïî ñïðàâ³ ñë³ä ââàæàòè - Äåðæàâíèé âèùèé íàâ÷àëüíèé çàêëàä Çàïîð³çüêèé íàö³îíàëüíèé óí³âåðñèòåò Ì³í³ñòåðñòâà îñâ³òè ³ íàóêè Óêðà¿íè. </P>
<P class="ps7"><FONT class="fs91">Êåðóþ÷èñü ñò. ñò. 55, 87-98, 158-163, 167 ÊÀÑ Óêðà¿íè, ñóä</FONT>          </P>
<P class="ps12"><FONT class="fs90">ÏÎÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps2">1.          Çä³éñíèòè ïðîöåñóàëüíå ïðàâîíàñòóïíèöòâî.</P>
<P class="ps2">3.          Àäì³í³ñòðàòèâíèé ïîçîâ çàäîâîëüíèòè ÷àñòêîâî.</P>
<P class="ps2">5.          Â ³íø³é ÷àñòèí³ ïîçîâíèõ âèìîã â³äìîâèòè.</P>
<P class="ps17"><FONT class="fs86">Ñóääÿ                                                                      Ê.Â. Ïðîñêóðÿêîâ</FONT></P>
<P class="ps0"><FONT class="fs181">Â³äïîâ³äíî äî ñò.ñò. 186 &nbsp;254 ÊÀÑ 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="ps16"><FONT class="fs180">Ïîñòàíîâó îôîðìëåíî ³ ï³äïèñàíî çã³äíî ³ç âèìîãàìè ñò. 167 ÊÀÑ Óêðà¿íè </FONT><FONT class="fs88">05.07.2012 ð.</FONT></P>