<TITLE>23/102/06-ÀÏ-11/295/09-ÀÏ</TITLE>
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<!-- [3] Íàéìåíóâàííÿ ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(COURTNAME) -->
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<!-- [4] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT) -->
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<!-- [6] Äàòà ñïðàâè TAGNAME(CAUSEDATE) -->
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<!-- [7] Äàòà óõâàëåííÿ ð³øåííÿ TAGNAME(DOCDATE) -->
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<META NAME="DOCTYPE" CONTENT="3">
<!-- [10] Ôîðìà ñóäî÷èíñòâà (ID) TAGNAME(CAUSETYPE) -->
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<META NAME="CAUSETYPE" CONTENT="3">
<!-- [11] Êîä êàòåãîð³¿ ñïðàâè TAGNAME(CAUSECATEGORY) -->
<!-- [12] Ñïðàâà ðîçãëÿäàºòüñÿ ïî ³íñòàíö³¿ (ID) TAGNAME(CAUSELOCATION) -->
<!-- àïåëÿö³éí³é = A -->
<!-- êàñàö³éí³é = C -->
<META NAME="CAUSELOCATION" CONTENT="P">
<!-- [13] Ïîïåðåäí³é íîìåð ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSENUM) -->
<!-- [14] Ïîïåðåäíÿ äàòà ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSEDATE) -->
<!-- [15] Íîìåð ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSENUM) -->
<!-- [16] Äàòà ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSEDATE) -->
<!-- [17] Äàòà óõâàëåííÿ (ïîñòàíîâëåííÿ) ñóäîâîãî ð³øåííÿ, ùî ïåðåãëÿäàºòüñÿ TAGNAME(PREVRESCAUSEDATE) -->
<!-- [18] Ñóä, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCOURTNAME) -->
<!-- [19] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT) -->
<!-- [19.1] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT2013) -->
<!-- [20] Êîä êàòåãîð³¿ ïîïåðåäíüî¿ ñïðàâè TAGNAME(PREVCAUSECATEGORY) -->
<!-- [21] Ñåêðåòàð ñóäîâîãî çàñ³äàííÿ TAGNAME(SECRETARY) -->
<!-- [22] Çàáîðîíà îïðèëþäíåííÿ TAGNAME(HEARINGCLOSED) -->
<!-- íå çàáîðîíåíî = V -->
<!-- çàáîðîíåíî = Z -->
<!-- çàáîðîíåíî òèì÷àñîâî = T -->
<META NAME="HEARINGCLOSED" CONTENT="V">
<!-- [23] Ê³ëüê-òü àðêóø³â äîêóìåíòà (ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß) -->
<!-- Ñóää³ â ð³øåíí³: -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION1" CONTENT="1">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME1" CONTENT="Ãîí÷àðåíêî Ñ.À.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- Ñòîðîíè ð³øåííÿ: -->
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION1" CONTENT="1">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE1" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE1" CONTENT="P">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE1" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE1" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME1" CONTENT="ÒÎÂ &quot;Àëåêñ-Êàòð³í&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT1" CONTENT="Ïîçèâà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO1" CONTENT="23856206">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL1" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION2" CONTENT="2">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE2" CONTENT="V">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE2" CONTENT="">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE2" CONTENT="V">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE2" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME2" CONTENT="Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Çàâîäñüêîìó ðàéîí³ ì. Çàïîð³ææÿ Çàïîð³çüêî¿ îáëàñò³ Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT2" CONTENT="Â³äïîâ³äà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO2" CONTENT="20523131">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL2" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION3" CONTENT="3">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE3" CONTENT="V">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE3" CONTENT="">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE3" CONTENT="V">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE3" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME3" CONTENT="Ãîëîâíå óïðàâë³ííÿ Äåðæàâíîãî êàçíà÷åéñòâà Óêðà¿íè â Çàïîð³çüê³é îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT3" CONTENT="Â³äïîâ³äà÷ 2">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO3" CONTENT="23786842">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL3" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION4" CONTENT="4">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE4" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE4" CONTENT="Z">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE4" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE4" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME4" CONTENT="Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Çàâîäñüêîìó ðàéîí³ ì. Çàïîð³ææÿ Çàïîð³çüêî¿ îáëàñò³ Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT4" CONTENT="Ïîçèâà÷ 2">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO4" CONTENT="20523131">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL4" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION5" CONTENT="5">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE5" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE5" CONTENT="Z">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE5" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE5" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME5" CONTENT="Ïðîêóðàòóðà Çàïîð³çüêî¿ îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT5" CONTENT="Ïîçèâà÷ 3">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO5" CONTENT="02909973">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL5" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION6" CONTENT="6">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE6" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE6" CONTENT="Z">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE6" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
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<P class="ps13"><FONT class="fs166"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs189"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps10"><FONT class="fs172">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps10"><FONT class="fs171">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps10"><FONT class="fs170">ÏÎÑÒÀÍÎÂÀ</FONT></P>
<P class="ps10"><FONT class="fs169">²ìåíåì Óêðà¿íè</FONT></P>
<P class="ps11"><FONT class="fs168"> 28.02.12 &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;23/102/06-ÀÏ-11/295/09-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;Ãîí÷àðåíêî Ñ.À.</P>
<P><FONT class="fs165">11 ãîä. 20 õâ.</FONT></P>
<P><FONT class="fs164">Ãîñïîäàðñüêèé ñóä Çàïîð³çüêî¿ îáëàñò³ ó ñêëàä³:</FONT></P>
<P><FONT class="fs163">ãîëîâóþ÷èé ñóääÿ Ãîí÷àðåíêî Ñ.À.,</FONT></P>
<P><FONT class="fs162">ïðè ñåêðåòàð³ ñóäîâîãî çàñ³äàííÿ Âàêà Â.Ñ.,</FONT></P>
<P><FONT class="fs161">ðîçãëÿíóâøè ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ ìàòåð³àëè àäì³í³ñòðàòèâíî¿ ñïðàâè </FONT></P>
<P class="ps3"><FONT class="fs156">ó ïðèñóòíîñò³ ïðåäñòàâíèê³â:</FONT></P>
<P class="ps3"><FONT class="fs104">ïîçèâà÷à: </FONT><FONT class="fs155">Êóêóðóäç Ð.Î. äîâ. á/í â³ä 17.10.2011ð.;</FONT></P>
<P class="ps3"><FONT class="fs103">â³äïîâ³äà÷à 1: </FONT><FONT class="fs154">Äåì÷åíêî À.À. äîâ. ¹ 4054/10/10-121 â³ä 04.08.2011ð.;</FONT></P>
<P class="ps3"><FONT class="fs102">â³äïîâ³äà÷à 2: </FONT><FONT class="fs153">íå çÿâèâñÿ;</FONT></P>
<P class="ps3"><FONT class="fs101">ïðîêóðîðà: </FONT><FONT class="fs152">Ìàðêîâ ².Î. äîâ³ðåí³ñòü ¹ 80 â³ä 11.08.2010ð.</FONT></P>
<P class="ps3"><FONT class="fs100">ïðî:</FONT><FONT class="fs151"> çîáîâÿçàííÿ ñïëàòèòè â³äøêîäóâàííÿ ïîäàòêó íà äîäàíó âàðò³ñòü ó ðîçì³ð³ 576&nbsp;263,50 ãðí., -</FONT></P>
<P class="ps10"><FONT class="fs99">Â Ñ Ò À Í Î Â È Â:</FONT></P>
<P class="ps5"><FONT class="fs150">Äî ãîñïîäàðñüêîãî ñóäó çâåðíóëîñü òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Àëåêñ-Êàòð³í»ç àäì³í³ñòðàòèâíèì ïîçîâîì ïðî çîáîâÿçàííÿ â³ää³ëåííÿ Äåðæàâíîãî êàçíà÷åéñòâà ó Çàâîäñüêîìó ðàéîí³ ì. Çàïîð³ææÿ ñïëàòèòè ñóìó â³äøêîäóâàííÿ ïîäàòêó íà äîäàíó âàðò³ñòü ó ðîçì³ð³ 576&nbsp;263,50ãðí.</FONT></P>
<P class="ps5"><FONT class="fs149">19.01.2006ð. íà ï³äñòàâ³ ñò. ñò. 104-107 ³ ï. 6 ðîçä³ëó V²² «Ïðèê³íöåâ³ òà ïåðåõ³äí³ ïîëîæåííÿ»Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè (â ðåäàêö³¿ Çàêîíó Óêðà¿íè «Ïðî âíåñåííÿ çì³í äî Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè»â³ä 06.10.2005ð. ¹ 2953-²V) ïîðóøåíî ïðîâàäæåííÿ â àäì³í³ñòðàòèâí³é ñïðàâ³ ³ ïðèçíà÷åíî ñóäîâå çàñ³äàííÿ.</FONT></P>
<P class="ps5"><FONT class="fs148">Çã³äíî ïîâ³äîìëåííÿ ïðîêóðàòóðè Çàïîð³çüêî¿ îáëàñò³ â³ä 09.02.2006ð. çà ¹05/137 âèõ06, ó ñïðàâó âñòóïèâ ïðîêóðîð.</FONT></P>
<P class="ps5"><FONT class="fs147">Óõâàëîþ â³ä 20.02.2006ð. ïðîâàäæåííÿ ó ñïðàâ³ ¹ 23/102/06-ÀÏ çóïèíÿëîñü äî ðîçãëÿäó ãîñïîäàðñüêèì ñóäîì Çàïîð³çüêî¿ îáëàñò³ ïîâÿçàíî¿ ç íåþ ñïðàâè ¹18/400-ÀÏ-5/459-ÀÏ-23/86-ÀÏ.</FONT></P>
<P class="ps5"><FONT class="fs146">23.06.2009ð. ñïðàâà ïðèéíÿòà äî ïðîâàäæåííÿ äàíèì ñêëàäîì ñóäó.</FONT></P>
<P class="ps8"><FONT class="fs145">Çà êëîïîòàííÿìè äðóãîãî â³äïîâ³äà÷à ó çâÿçêó ç ðåîðãàí³çàö³ºþ éîãî íàéìåíóâàííÿ çì³íþâàëîñü íà Ãîëîâíå óïðàâë³ííÿ Äåðæàâíîãî êàçíà÷åéñòâà Óêðà¿íè ó Çàïîð³çüê³é îáëàñò³, à çãîäîì íà Óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Çàâîäñüêîìó ðàéîí³ ì. Çàïîð³ææÿ Çàïîð³çüêî¿ îáëàñò³.</FONT></P>
<P class="ps8"><FONT class="fs144">Ç ìåòîþ íàäàííÿ äîäàòêîâèõ äîêàç³â òà äëÿ íàäàííÿ ìîæëèâîñò³ ñòîðîíàì íîðìàòèâíî òà äîêóìåíòàëüíî îá´ðóíòóâàòè ñâî¿ äîâîäè òà çàïåðå÷åííÿ â ñóäîâîìó çàñ³äàíí³ îãîëîøóâàëèñü ïåðåðâè.</FONT></P>
<P class="ps8"><FONT class="fs143">Ïîçèâà÷ íàäàâ êëîïîòàííÿ ïðî óòî÷íåííÿ ïîçîâíèõ âèìîã. Ïðîñèòü ñòÿãíóòè ç Äåðæàâíîãî áþäæåòó Óêðà¿íè ñóìó áþäæåòíî¿ çàáîðãîâàíîñò³ ç â³äøêîäóâàííÿ ïîäàòêó íà äîäàíó âàðò³ñòü ó ðîçì³ð³ 576&nbsp;263,50ãðí.</FONT></P>
<P class="ps8"><FONT class="fs142">Êëîïîòàííÿ â³äïîâ³äàº âèìîãàì ä³þ÷îãî çàêîíîäàâñòâà, çîêðåìà ñò. 51 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, íå ïîðóøóº ïðàâà òà îõîðîíþâàí³ çàêîíîì ³íòåðåñè ñòîð³í ó÷àñíèê³â ñóäîâîãî ïðîöåñó òà òðåò³õ îñ³á, òîìó ñóäîì ïðèéíÿòî äî ðîçãëÿäó.</FONT></P>
<P class="ps8"><FONT class="fs141">Â îá´ðóíòóâàííÿ ïîçîâíèõ âèìîã </FONT><FONT class="fs113">ïîçèâà÷</FONT><FONT class="fs140"> ïîñèëàºòüñÿ íà òå, ùî ï³äñòàâîþ äëÿ îòðèìàííÿ òà â³äøêîäóâàííÿ ñóì ïîäàòêó íà ïîäàíó âàðò³ñòü º äàíí³ ïîäàòêîâî¿ äåêëàðàö³¿ çà çâ³òíèé ïåð³îä. Ðîçðàõîâàíà ñóìà ÏÄÂ, ÿêà ïîâèííà áóòè â³äøêîäîâàíà ç áþäæåòó ÒÎÂ «Àëåêñ-Êàòð³í»ñêëàäàº 753&nbsp;217,00 ãðí. Ó â³äíîøåíí³ ÷àñòèíè ÏÄÂ â ñóì³ 176&nbsp;953,50 ãðí. ãîñïîäàðñüêèì ñóäîì âæå ðîçãëÿäàâñÿ àäì³í³ñòðàòèâíèé ïîçîâ çà ïîçîâîì ïîçèâà÷à. Ðåøòà ñóìà çàáîðãîâàíîñò³ â ñêëàäàº 576&nbsp;263,50 ãðí. Âêàçàíà ñóìà áþäæåòíîãî (åêñïîðòíîãî) â³äøêîäóâàííÿ â³äïîâ³äà÷åì-2 íà àäðåñó ïîçèâà÷à íå ïåðåðàõîâàíà.</FONT></P>
<P class="ps5"><FONT class="fs112">Â³äïîâ³äà÷-1</FONT><FONT class="fs139"> ïðîòè çàäîâîëåííÿ àäì³í³ñòðàòèâíîãî ïîçîâó çàïåðå÷óâàâ, ïîâ³äîìëÿâ ñóä ïðî ïðèéíÿòòÿ ïîäàòêîâèõ ïîâ³äîìëåíü-ð³øåíü, ÿêèìè ñóìà çàáîðãîâàíîñò³ áþäæåòó ïåðåä ÒÎÂ «Àëåêñ-Êàòð³í»áóëî çìåíøåíî íà 576&nbsp;263,50 ãðí.</FONT></P>
<P class="ps5"><FONT class="fs138">Êð³ì òîãî, ïðåäñòàâíèê â³äïîâ³äà÷à-1 ïîÿñíèâ, ùî ä³þ÷èì çàêîíîäàâñòâîì, çîêðåìà Çàêîíîì Óêðà¿íè «Ïðî ïîäàòîê íà äîäàíó âàðò³ñòü»¹ 168/97-ÂÐ íå ïåðåäáà÷åíî ïðàâî íà çâåðíåííÿ äî ñóäó ç ïîçîâîì ïðî ñòÿãíåííÿ ç áþäæåòó êîøò³â. Íàâïàêè, ïðîöåñóàëüíå çàêîíîäàâñòâî (ñò. 105 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè) ïåðåäáà÷àº ëèøå çâåðíåííÿ äî ñóäó ç âèìîãîþ ïðî ñòÿãíåííÿ ç â³äïîâ³äà÷à ñóáºêòà âëàäíèõ ïîâíîâàæåíü, êîøò³â íà â³äøêîäóâàííÿ øêîäè, çàâäàíî¿ éîãî íåçàêîííèì ð³øåííÿì, ä³ºþ àáî áåçä³ÿëüí³ñòþ. Ïîçèâà÷åì òàêà âèìîãà íå ñòàâèëàñü.</FONT></P>
<P class="ps5"><FONT class="fs137">Ïðîñèòü ó çàäîâîëåíí³ àäì³í³ñòðàòèâíîãî ïîçîâó â³äìîâèòè.</FONT></P>
<P class="ps5"><FONT class="fs136">Â³äïîâ³äà÷-2 ïðîòè àäì³í³ñòðàòèâíîãî ïîçîâó òàêîæ çàïåðå÷óº, ïðè öüîìó çàçíà÷èâ, ùî â³äøêîäóâàííÿ ïîäàòêó íà äîäàíó âàðò³ñòü çä³éñíþºòüñÿ îðãàíàìè Äåðæàâíîãî êàçíà÷åéñòâà íà ï³äñòàâ³ âèñíîâê³â çã³äíî ç ðåºñòðàìè ñóáºêò³â ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³ íà â³äøêîäóâàííÿ ïîäàòêó íà äîäàíó âàðò³ñòü ïîäàòêîâèõ îðãàí³â àáî çà ð³øåííÿì ñóäó.</FONT></P>
<P class="ps5"><FONT class="fs135">Ó çâÿçêó ç òèì, ùî äî Ãîëîâíîãî óïðàâë³ííÿ íå íàäõîäèëî â³äïîâ³äíîãî âèñíîâêó òà ðåºñòðó ñóáºêò³â ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³ íà â³äøêîäóâàííÿ ïîçèâà÷ó ïîäàòêó íà äîäàíó âàðò³ñòü, òî ³ ï³äñòàâ äëÿ ïåðåðàõóâàííÿ êîøò³â ó â³äïîâ³äà÷à-2 íåìàº.</FONT></P>
<P class="ps5"><FONT class="fs134">Ïðîêóðîð â ñóäîâîìó çàñ³äàíí³ ï³äòðèìàâ ïîçèö³þ â³äïîâ³äà÷³â. </FONT></P>
<P class="ps6"><FONT class="fs133">Âèâ÷èâøè ìàòåð³àëè ñïðàâè ³ âèñëóõàâøè ïîÿñíåííÿ ïðåäñòàâíèê³â ñòîð³í, </FONT><FONT class="fs98">âñòàíîâèâ íàñòóïí³ îáñòàâèíè:</FONT></P>
<P class="ps5"><FONT class="fs132">Ïóíêòîì 7.7. ñò. 7 Çàêîíó âèçíà÷åíèé ïîðÿäîê ðîçðàõóíêó ñóìè ïîäàòêó, ùî ï³äëÿãàº ñïëàò³ (ïåðåðàõóâàííþ) äî Äåðæàâíîãî áþäæåòó Óêðà¿íè àáî â³äøêîäóâàííþ ç Äåðæàâíîãî áþäæåòó Óêðà¿íè (áþäæåòíîìó â³äøêîäóâàííþ), òà ñòðîêè ïðîâåäåííÿ ðîçðàõóíê³â.</FONT></P>
<P class="ps5"><FONT class="fs131">Â³äïîâ³äíî äî àáçàö³â 1 ³ 3 ï³äïóíêòó 7.7.1 ïóíêòó 7.1 ñò. 7 Çàêîíó, ñóìà ïîäàòêó, ùî ï³äëÿãàº ñïëàò³ (ïåðåðàõóâàííþ) äî áþäæåòó àáî áþäæåòíîìó â³äøêîäóâàííþ, âèçíà÷àºòüñÿ ÿê ð³çíèöÿ ì³æ ñóìîþ ïîäàòêîâîãî çîáîâÿçàííÿ çâ³òíîãî ïîäàòêîâîãî ïåð³îäó òà ñóìîþ ïîäàòêîâîãî êðåäèòó òàêîãî çâ³òíîãî ïîäàòêîâîãî ïåð³îäó. Ïðè â³äºìíîìó çíà÷åíí³ ñóìè, ðîçðàõîâàíî¿ çã³äíî ç ï³äïóíêòîì 7.7.1 öüîãî ïóíêòó, òàêà ñóìà âðàõîâóºòüñÿ ó çìåíøåííÿ ñóìè ïîäàòêîâîãî áîðãó ç öüîãî ïîäàòêó, ùî âèíèê çà ïîïåðåäí³ ïîäàòêîâ³ ïåð³îäè (ó òîìó ÷èñë³ ðîçñòðî÷åíîãî àáî â³äñòðî÷åíîãî â³äïîâ³äíî äî çàêîíó), à ïðè éîãî â³äñóòíîñò³ çàðàõîâóºòüñÿ äî ñêëàäó ïîäàòêîâîãî êðåäèòó íàñòóïíîãî ïîäàòêîâîãî ïåð³îäó.</FONT></P>
<P class="ps5"><FONT class="fs130">Â³äïîâ³äíî äî ï³äïóíêòó 7.7.3 ï. 7.7 ñò. 7 Çàêîíó Óêðà¿íè «Ïðî ïîäàòîê íà äîäàíó âàðò³ñòü»(â ðåäàêö³¿, ùî ä³ÿëà äî 01.06.2005ð.) ó ðàç³ êîëè çà ðåçóëüòàòàìè çâ³òíîãî ïåð³îäó ñóìà, âèçíà÷åíà çã³äíî ç ï³äïóíêòîì 7.7.1 ï.7.7 ñò. 7 öüîãî Çàêîíó, ìàº â³äºìíå çíà÷åííÿ, òàêà ñóìà ï³äëÿãàº â³äøêîäóâàííþ ïëàòíèêó ïîäàòêó ç Äåðæàâíîãî áþäæåòó Óêðà¿íè ïðîòÿãîì ì³ñÿöÿ, íàñòóïíîãî ï³ñëÿ ïîäà÷³ äåêëàðàö³¿.</FONT></P>
<P class="ps5"><FONT class="fs129">Ï³äñòàâîþ äëÿ îòðèìàííÿ â³äøêîäóâàííÿ º äàí³ ò³ëüêè ïîäàòêîâî¿ äåêëàðàö³¿ çà çâ³òíèé ïåð³îä.</FONT></P>
<P class="ps5"><FONT class="fs128">Êð³ì òîãî, â³äïîâ³äíî äî ïóíêòó 8.1 ñò. 8 Çàêîíó Óêðà¿íè «Ïðî ïîäàòîê íà äîäàíó âàðò³ñòü»(â ðåäàêö³¿, ùî ä³ÿëà äî 31.03.2005ð.) ïëàòíèê ïîäàòêó, ÿêèé çä³éñíþº îïåðàö³¿ ç âèâåçåííÿ (ïåðåñèëàííÿ) òîâàð³â (ðîá³ò, ïîñëóã) çà ìåæ³ ìèòíî¿ òåðèòîð³¿ Óêðà¿íè (åêñïîðò) ³ ïîäàº ðîçðàõóíîê åêñïîðòíîãî â³äøêîäóâàííÿ çà íàñë³äêàìè ïîäàòêîâîãî ì³ñÿöÿ, ìàº ïðàâî íà îòðèìàííÿ òàêîãî â³äøêîäóâàííÿ ïðîòÿãîì 30 êàëåíäàðíèõ äí³â ç äíÿ ïîäàííÿ òàêîãî ðîçðàõóíêó.</FONT></P>
<P class="ps5"><FONT class="fs127">Â³äïîâ³äíî äî àáçàöó 12 ïóíêòó 13 «Ïåðåõ³äí³ ïîëîæåííÿ»ñò. 2 ðîçä³ëó ² Çàêîíó Óêðà¿íè «Ïðî âíåñåííÿ çì³í äî Çàêîíó Óêðà¿íè «Ïðî Äåðæàâíèé áþäæåò Óêðà¿íè íà 2005 ð³ê»òà äåÿêèõ ³íøèõ çàêîíîäàâ÷èõ àêò³â Óêðà¿íè» â³ä 25.03.2005ð. ¹ 2505-²Ó ïóíêò 7.7 ñòàòò³ 7 Çàêîíó Óêðà¿íè «Ïðî ïîäàòîê íà äîäàíó âàðò³ñòü»íàáèðàº ÷èííîñò³ ç 01 ÷åðâíÿ 2005 ðîêó, êð³ì ï³äïóíêòó 7.7.8 öüîãî ïóíêòó, ÿêèé íàáèðàº ÷èííîñò³ ç 1 ñ³÷íÿ 2006 ðîêó. Äî ö³º¿ äàòè çàñòîñîâóºòüñÿ ïðîöåäóðà óçãîäæåííÿ ñóìè òà íàäàííÿ áþäæåòíîãî (åêñïîðòíîãî) â³äøêîäóâàííÿ, ä³þ÷à äî íàáðàííÿ ÷èííîñò³ öèì çàêîíîì, ç óðàõóâàííÿì òîãî, ùî òàêå áþäæåòíå (åêñïîðòíå) â³äøêîäóâàííÿ íàäàºòüñÿ ïðîòÿãîì òðèäöÿòè êàëåíäàðíèõ äí³â, íàñòóïíèõ çà äíåì íàäàííÿ ïîäàòêîâî¿ äåêëàðàö³¿ ïîäàòêîâîãî ïåð³îäó, çà íàñë³äêàìè ÿêîãî âèíèêàº ïðàâî íà òàêå îòðèìàííÿ çã³äíî ç ðåäàêö³ºþ ï³äïóíêòó 7.7.2 ïóíêòó 7.7 ñòàòò³ 7 öüîãî Çàêîíó.</FONT></P>
<P class="ps5"><FONT class="fs126">Ðîçðàõîâàíà çã³äíî ç çàçíà÷åíèìè íîðìàìè Çàêîíó Óêðà¿íè «Ïðî ÏÄÂ»(ç óðàõóâàííÿì âèìîã àáçàöó 12 ïóíêòó 13 «Ïåðåõ³äí³ ïîëîæåííÿ»ñò. 2 ðîçä³ëó ² Çàêîíó Óêðà¿íè «Ïðî âíåñåííÿ çì³í äî Çàêîíó Óêðà¿íè «Ïðî Äåðæàâíèé áþäæåò Óêðà¿íè íà 2005 ð³ê»òà äåÿêèõ ³íøèõ çàêîíîäàâ÷èõ àêò³â Óêðà¿íè»â³ä 25.03.2005ð. ¹ 2505-²Ó), ñóìà ïîäàòêó íà äîäàíó âàðò³ñòü, ÿêà ïîâèííà áóòè â³äøêîäîâàíà â³äïîâ³äà÷ó ç áþäæåòó, çà ïåð³îä æîâòåíü 2004ð. ÷åðâåíü 2005ð. ñêëàäàº 753,217,00 ãðí.</FONT></P>
<P class="ps5"><FONT class="fs125">Âñ³ äîêóìåíòè, íåîáõ³äí³ äëÿ îòðèìàííÿ áþäæåòíîãî (åêñïîðòíîãî) â³äøêîäóâàííÿ, ïåðåäáà÷åí³ Çàêîíîì Óêðà¿íè «Ïðî ïîäàòîê íà äîäàíó âàðò³ñòü», â³äïîâ³äà÷åì áóëè ñâîº÷àñíî íàïðàâëåí³ äî ÄÏ² Çàâîäñüêîãî ðàéîíó ì.Çàïîð³ææÿ.</FONT></P>
<P class="ps5"><FONT class="fs124">ÄÏ² Çàâîäñüêîãî ðàéîíó ì. Çàïîð³ææÿ, ÿê îðãàí âëàäíèõ ïîâíîâàæåíü, çä³éñíþþ÷è êîíòðîëü çà îá÷èñëåííÿì òà ñïëàòîþ ïîäàòêó íà äîäàíó âàðò³ñòü, ïîâèíåí ä³ÿòè ó ñïîñ³á ïåðåäáà÷åíèé çàêîíîì, à ñàìå: íàäàòè âèñíîâîê ³ç çàçíà÷åííÿì ñóìè ïîäàòêó íà äîäàíó âàðò³ñòü, ùî ï³äëÿãàº â³äøêîäóâàííþ ç áþäæåòó. Â ñâîþ ÷åðãó, îðãàí äåðæàâíîãî êàçíà÷åéñòâà íà ï³äñòàâ³ âèñíîâêó ïðî ï³äòâåðäæåííÿ ñóì ÏÄÂ, ùî ï³äëÿãàþòü â³äøêîäóâàííþ ç áþäæåòó çä³éñíþº ôàêòè÷íå ïåðåðàõóâàííÿ ãðîøîâèõ ñóì &nbsp;íà ðàõóíîê ï³äïðèºìñòâà. </FONT></P>
<P class="ps5"><FONT class="fs123">Íà ÷àñ âèð³øåííÿ ñïîðó ÒÎÂ «Àïåêñ-Êàòð³í»íå îòðèìàâ íàëåæíèõ äî ïîâåðíåííÿ éîìó ñóì ÏÄÂ ³ç äåðæàâíîãî áþäæåòó, ùî ñâ³ä÷èòü ïðî ïîðóøåííÿ âèìîã Çàêîíó Óêðà¿íè «Ïðî ïîäàòîê íà äîäàíó âàðò³ñòü».</FONT></P>
<P class="ps5"><FONT class="fs122">×àñòèíà ñóìè ÏÄÂ, ùî ï³äëÿãàº áþäæåòíîìó â³äøêîäóâàííÿ â ðîçì³ð³ 176&nbsp;953,50 ãðí. âæå áóëà ïðåäìåòîì ðîçãëÿäó ³íøîãî àäì³í³ñòðàòèâíîãî ïîçîâó. Ðåøòà ñóìà çàáîðãîâàíîñò³ â ñêëàäàº 576&nbsp;263,50 ãðí.</FONT></P>
<P class="ps5"><FONT class="fs121">Çà òàêèõ îáñòàâèí, ãîñïîäàðñüêèé ñóä ä³éøîâ âèñíîâêó, ùî ïîçîâí³ âèìîãè ïîçèâà÷à ïðî ñòÿãíåííÿ ç Äåðæàâíîãî áþäæåòó Óêðà¿íè ñóìè ïîäàòêó íà äîäàíó âàðò³ñòü ó ðîçì³ð³ 276&nbsp;263,50 ãðí. çàêîíí³, îá´ðóíòîâàí³ ³ ï³äòâåðäæóþòüñÿ ç³áðàíèìè â ñïðàâ³ äîêàçàìè.</FONT></P>
<P class="ps6"><FONT class="fs120">Íà ï³äñòàâ³ âèêëàäåíîãî, êåðóþ÷èñü ñò. ñò. 94, 158 - 163, ï.6 ðîçä³ëó V²² Ïðèê³íöåâ³ òà ïåðåõ³äí³ ïîëîæåííÿ Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè (â ðåäàêö³¿ Çàêîíó Óêðà¿íè Ïðî âíåñåííÿ çì³í äî Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè â³ä 06.10.05ð. ¹2953-²V), -</FONT></P>
<P class="ps10"><FONT class="fs97">ÏÎÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps7"><FONT class="fs119">Àäì³í³ñòðàòèâíèé ïîçîâ çàäîâîëüíèòè ïîâí³ñòþ.</FONT></P>
<P class="ps2">Ïîñòàíîâà àáî óõâàëà ñóäó ïåðøî¿ ³íñòàíö³¿, ÿêùî ³íøå íå âñòàíîâëåíî öèì Êîäåêñîì, &nbsp;íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ çàê³í÷åííÿ ñòðîêó ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ, &nbsp;âñòàíîâëåíîãî öèì Êîäåêñîì, ÿêùî òàêó çàÿâó íå áóëî ïîäàíî.</P>
<P class="ps5">ßêùî áóëî ïîäàíî çàÿâó ïðî àïåëÿö³éíå îñêàðæåííÿ, àëå àïåëÿö³éíà ñêàðãà íå áóëà ïîäàíà ó ñòðîê, âñòàíîâëåíèé öèì Êîäåêñîì, ïîñòàíîâà àáî óõâàëà ñóäó ïåðøî¿ ³íñòàíö³¿ íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ çàê³í÷åííÿ öüîãî ñòðîêó. </P>
<P class="ps6">Ó ðàç³ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè ñóäîâå ð³øåííÿ, ÿêùî éîãî íå ñêàñîâàíî, íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ çàê³í÷åííÿ àïåëÿö³éíîãî ðîçãëÿäó ñïðàâè.</P>
<P class="ps5">ßêùî ñòðîê àïåëÿö³éíîãî îñêàðæåííÿ áóäå ïîíîâëåíî, òî ââàæàºòüñÿ, ùî ïîñòàíîâà ÷è óõâàëà ñóäó íå íàáðàëà çàêîííî¿ ñèëè.</P>
<P class="ps5">Ïðî àïåëÿö³éíå îñêàðæåííÿ ð³øåííÿ ñóäó ïåðøî¿ ³íñòàíö³¿ ñïî÷àòêó ïîäàºòüñÿ çàÿâà. Îá´ðóíòóâàííÿ ìîòèâ³â îñêàðæåííÿ ³ âèìîãè äî ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ âèêëàäàþòüñÿ â àïåëÿö³éí³é ñêàðç³.</P>
<P class="ps5">Çàÿâà ïðî àïåëÿö³éíå îñêàðæåííÿ òà àïåëÿö³éíà ñêàðãà ïîäàþòüñÿ äî àäì³í³ñòðàòèâíîãî ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ ÷åðåç ñóä ïåðøî¿ ³íñòàíö³¿, ÿêèé óõâàëèâ îñêàðæóâàíå ñóäîâå ð³øåííÿ. Êîï³ÿ àïåëÿö³éíî¿ ñêàðãè îäíî÷àñíî íàäñèëàºòüñÿ îñîáîþ, ÿêà ¿¿ ïîäàº, äî ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿.</P>
<P class="ps6">Çàÿâà ïðî àïåëÿö³éíå îñêàðæåííÿ ïîñòàíîâè ñóäó ïåðøî¿ ³íñòàíö³¿ ïîäàºòüñÿ ïðîòÿãîì äåñÿòè äí³â ç äíÿ ¿¿ ïðîãîëîøåííÿ, à â ðàç³ ñêëàäåííÿ ïîñòàíîâè ó ïîâíîìó îáñÿç³ â³äïîâ³äíî äî ñòàòò³ 160 öüîãî Êîäåêñó - ç äíÿ ñêëàäåííÿ â ïîâíîìó îáñÿç³. Àïåëÿö³éíà ñêàðãà íà ïîñòàíîâó ñóäó ïåðøî¿ ³íñòàíö³¿ ïîäàºòüñÿ ïðîòÿãîì äâàäöÿòè äí³â ï³ñëÿ ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ.</P>
<P class="ps5">Àïåëÿö³éíà ñêàðãà ìîæå áóòè ïîäàíà áåç ïîïåðåäíüîãî ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ, ÿêùî ñêàðãà ïîäàºòüñÿ ó ñòðîê, âñòàíîâëåíèé äëÿ ïîäàííÿ çàÿâè ïðî àïåëÿö³éíå îñêàðæåííÿ.</P>
<P class="ps7">Çàÿâà ïðî àïåëÿö³éíå îñêàðæåííÿ ÷è àïåëÿö³éíà ñêàðãà, ïîäàí³ ï³ñëÿ çàê³í÷åííÿ ñòðîê³â, âñòàíîâëåíèõ ö³ºþ ñòàòòåþ, çàëèøàþòüñÿ áåç ðîçãëÿäó, ÿêùî ñóä àïåëÿö³éíî¿ ³íñòàíö³¿ çà çàÿâîþ îñîáè, ÿêà ¿õ ïîäàëà, íå çíàéäå ï³äñòàâ äëÿ ïîíîâëåííÿ ñòðîêó, ïðî ùî ïîñòàíîâëÿºòüñÿ óõâàëà.</P>
<P class="ps7"><FONT class="fs117"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñóääÿ</FONT><FONT class="fs96"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT class="fs116">&nbsp;Ãîí÷àðåíêî Ñ.À. </FONT></P>
<P class="ps7"><FONT class="fs115">Â ñóäîâîìó çàñ³äàíí³ 28.02.2012ð. îãîëîøåí³ âñòóïíà òà ðåçîëþòèâíà ÷àñòèíè ïîñòàíîâè. Ïîâíèé òåêñò ïîñòàíîâè ñêëàäåíèé ³ ï³äïèñàíèé 01.03.2012ð.</FONT></P>