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<P class="ps10"><FONT class="fs90"> &nbsp;íîìåð ïðîâàäæåííÿ ñïðàâè &nbsp;23/17/12</FONT></P>
<P class="ps6"><FONT class="fs92"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps6"><FONT class="fs39">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps6"><FONT class="fs38">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps2"><FONT class="fs37">ÓÕÂÀËÀ</FONT></P>
<P class="ps6"><FONT class="fs35"> &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs47"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;30.05.12 &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;Ñïðàâà ¹ &nbsp;5009/443/12</FONT></P>
<P class="ps4">Ãîñïîäàðñüêèé ñóä ó ñêëàä³ ñóää³ Øåâ÷åíêî Ò.Ì., ðîçãëÿíóâøè êëîïîòàííÿ ¹ Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Øåâ÷åíê³âñüêîìó ðàéîí³ ì. Çàïîð³ææÿ ¹ 7793/10-024 â³ä 29.05.2012 ð. ó ñïðàâ³ ¹ 5009/443/12</P>
<P class="ps4"><FONT class="fs44">ïðî </FONT>âèçíàííÿ áàíêðóòîì</P>
<P class="ps5"><FONT class="fs43">áåç âèêëèêó ñòîð³í,</FONT></P>
<P class="ps7">ÂÑÒÀÍÎÂÈÂ:</P>
<P class="ps4">Ïîñòàíîâîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 17.04.2012 ð. âèçíàíî áàíêðóòîì Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Çàïîð³æ-Àãðîì³í, ë³êâ³äàòîðîì ïðèçíà÷åíî Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ ²íôî-Êîìï, çîáîâÿçàíî ë³êâ³äàòîðà ïîâ³äîìèòè ïðî âèçíàííÿ â³äñóòíüîãî áîðæíèêà áàíêðóòîì óñ³õ â³äîìèõ êðåäèòîð³â òà çä³éñíèòè ë³êâ³äàö³éíó ïðîöåäóðó çã³äíî ³ç Çàêîíîì Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, çà ðåçóëüòàòàìè ïðîâåäåíî¿ ðîáîòè ïîäàòè ñóäó çâ³ò ïðî ñâîþ ä³ÿëüí³ñòü òà ë³êâ³äàö³éíèé áàëàíñ áàíêðóòà äëÿ çàòâåðäæåííÿ òîùî.</P>
<P class="ps4">30.05.2012 ð. â³ä ÄÏ² ó Øåâ÷åíê³âñüêîìó ðàéîí³ ì. Çàïîð³ææÿ íàä³éøëî êëîïîòàííÿ ¹ 7793/10-024 â³ä 29.05.2012 ð. ïðî çóïèíåííÿ ïðîâàäæåííÿ ó ñïðàâ³ òà çîáîâÿçàííÿ ë³êâ³äàòîðà íàäàòè âñþ ô³íàíñîâî-ãîñïîäàðñüêó äîêóìåíòàö³þ áîðæíèêà äëÿ ïðîâåäåííÿ ïåðåâ³ðêè.</P>
<P class="ps3">Ðîçãëÿíóâøè çàÿâëåíå êëîïîòàííÿ ÄÏ² ó Øåâ÷åíê³âñüêîìó ðàéîí³ ì. Çàïîð³ææÿ, ñóä çàçíà÷àº íàñòóïíå.</P>
<P class="ps3">Ñòàòòåþ 79 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ïåðåäáà÷åíî âè÷åðïíèé ïåðåë³ê ï³äñòàâ çóïèíåííÿ ïðîâàäæåííÿ ó ñïðàâ³.</P>
<P class="ps3">Ïðîâåäåííÿ ïåðåâ³ðêè ï³äïðèºìñòâà-áàíêðóòà îðãàíàìè ïîäàòêîâî¿ ñëóæáè íå â³äíåñåíî äî âêàçàíèõ îáñòàâèí.</P>
<P class="ps3">Ðàçîì ç òèì, â³äïîâ³äíî äî âèìîã ÷. 5 ñò. 52 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì(äàë³ - Çàêîí ïðî áàíêðóòñòâî) ë³êâ³äàòîð ïèñüìîâî ïîâ³äîìëÿº ïðî âèçíàííÿ ãîñïîäàðñüêèì ñóäîì â³äñóòíüîãî áîðæíèêà áàíêðóòîì óñ³õ â³äîìèõ éîìó êðåäèòîð³â â³äñóòíüîãî áîðæíèêà, ò³ â ì³ñÿ÷íèé ñòðîê ç äíÿ îäåðæàííÿ ïîâ³äîìëåííÿ ìîæóòü íàïðàâèòè ë³êâ³äàòîðó ñâî¿ çàÿâè ç âèìîãàìè äî áàíêðóòà. </P>
<P class="ps3">Îñê³ëüêè êðåäèòîð â ñèëó ñò. ñò. 25, 52 Çàêîíó ïðî áàíêðóòñòâî çîáîâ'ÿçàíèé â ì³ñÿ÷íèé òåðì³í ç äíÿ îòðèìàííÿ ïîâ³äîìëåííÿ ïðî âèçíàííÿ áîðæíèêà áàíêðóòîì çàÿâèòè ãðîøîâ³ âèìîãè äî áàíêðóòà, òî äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ïîâèííà â öåé òåðì³í çä³éñíèòè ïîçàïëàíîâó ïåðåâ³ðêó áàíêðóòà.</P>
<P class="ps3">Çàçíà÷åíà ïðàâîâà ïîçèö³ÿ âèêëàäåíà â ëèñò³ Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 05.02.2010 ð. N 05-06/520/78.</P>
<P class="ps3">Êð³ì òîãî, â³äïîâ³äíî äî ï. 11.2 Ïîðÿäêó îáë³êó ïëàòíèê³â ïîäàòê³â ³ çáîð³â, çàòâåðäæåíîãî Íàêàçîì Ì³í³ñòåðñòâà ô³íàíñ³â Óêðà¿íè 09.12.2011 N 1588, ó çâ'ÿçêó ç ïðèïèíåííÿì ïëàòíèêà ïîäàòê³â îðãàíè äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ðîçïî÷èíàþòü òà ïðîâîäÿòü ïðîöåäóðè, ïåðåäáà÷åí³ öèì ðîçä³ëîì, ó ðàç³ îäåðæàííÿ õî÷à á îäíîãî ç òàêèõ äîêóìåíò³â (â³äîìîñòåé): ñóäîâèõ ð³øåíü àáî â³äîìîñòåé ç ªäèíîãî äåðæàâíîãî ðåºñòðó, ³íøî¿ ³íôîðìàö³¿ ùîäî ïðèéíÿòòÿ ñóäîì ð³øåíü ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî ÷è âèçíàííÿ áàíêðóòîì ïëàòíèêà ïîäàòê³â, ïîðóøåííÿ ñïðàâè àáî ïðèéíÿòòÿ ð³øåííÿ ñóäîì ïðî ïðèïèíåííÿ þðèäè÷íî¿ îñîáè, âèçíàííÿ íåä³éñíîþ äåðæàâíî¿ ðåºñòðàö³¿ ÷è óñòàíîâ÷èõ äîêóìåíò³â ïëàòíèêà ïîäàòê³â, çì³íó ìåòè óñòàíîâè, ðåîðãàí³çàö³þ ïëàòíèêà ïîäàòê³â.</P>
<P class="ps3">Çã³äíî ³ç ï. 11.3 Ïîðÿäîê îáë³êó ïëàòíèê³â ïîäàòê³â ³ çáîð³â, çàòâåðäæåíîãî Íàêàçîì Ì³í³ñòåðñòâà ô³íàíñ³â Óêðà¿íè 09.12.2011 N 1588, ó ðàç³ îòðèìàííÿ äîêóìåíò³â çã³äíî ç ïóíêòîì 11.2 öüîãî ðîçä³ëó òà/àáî ÿêùî ðîçïî÷àòî ïðîöåäóðó ðåîðãàí³çàö³¿ þðèäè÷íî¿ îñîáè (êð³ì ïåðåòâîðåííÿ), ïðèïèíåííÿ þðèäè÷íî¿ îñîáè àáî ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³ ô³çè÷íî¿ îñîáè - ï³äïðèºìöÿ, ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ ïðî âèçíàííÿ áàíêðóòîì ïëàòíèêà ïîäàòê³â àáî ïîäàíî çàÿâó ïðî çíÿòòÿ ç îáë³êó ïëàòíèêà ïîäàòê³â, îðãàíîì äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ïðèéìàºòüñÿ ð³øåííÿ ïðî ïðîâåäåííÿ (íå ïðîâåäåííÿ çà ï³äñòàâàìè, âñòàíîâëåíèìè ï³äïóíêòàìè 11.3.2 òà 11.3.3 öüîãî ïóíêòó) äîêóìåíòàëüíî¿ ïîçàïëàíîâî¿ ïåðåâ³ðêè ïëàòíèêà ïîäàòê³â, ÿêèé ïåðåáóâàº íà îáë³êó â òàêîìó îðãàí³. Ïðèçíà÷àºòüñÿ òà ðîçïî÷èíàºòüñÿ ïåðåâ³ðêà ó òàê³ ñòðîêè: ïðîòÿãîì äåñÿòè ðîáî÷èõ äí³â ç äàòè ïóáë³êàö³¿ ïîâ³äîìëåííÿ ïðî ð³øåííÿ çàñíîâíèê³â (ó÷àñíèê³â) þðèäè÷íî¿ îñîáè àáî óïîâíîâàæåíîãî íèìè îðãàíó ùîäî ïðèïèíåííÿ þðèäè÷íî¿ îñîáè, ó ðàç³ ë³êâ³äàö³¿ þðèäè÷íî¿ îñîáè çà ð³øåííÿì çàñíîâíèê³â (ó÷àñíèê³â) þðèäè÷íî¿ îñîáè àáî óïîâíîâàæåíîãî íèìè îðãàíó; ïðîòÿãîì ì³ñÿöÿ ï³ñëÿ îäåðæàííÿ òîãî äîêóìåíòà, ùî íàä³éøîâ äî îðãàíó äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ïåðøèì, â ³íøèõ âèïàäêàõ.</P>
<P class="ps3">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 02.02.2012 ð. òà ïîñòàíîâîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 17.04.2012 ð. ó ñïðàâ³ ¹ 5009/443/12 Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Øåâ÷åíê³âñüêîìó ðàéîí³ ì. Çàïîð³ææÿ ïîâ³äîìëåíà ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Çàïîð³æ-Àãðîì³í ïðî âèçíàííÿ áîðæíèêà áàíêðóòîì òà âèçíàííÿ áîðæíèêà áàíêðóòîì. Íà äàíèé ÷àñ ïðîöåäóðà ë³êâ³äàö³¿ áîðæíèêà òðèâàº.</P>
<P class="ps3">Çà òàêèõ îáñòàâèí, ñóä íå âáà÷àº ïåðåøêîä ó ïðîâåäåíí³ ïîäàòêîâèì îðãàíîì ïåðåâ³ðêè ó âèçíà÷åíí³ çàêîíîäàâñòâîì ñòðîêè.</P>
<P class="ps3">Ðàçîì ç òèì, çã³äíî ç ÷àñòèíîþ 2 ñòàòò³ 22 Çàêîíó ïðî áàíêðóòñòâî ñòðîê ë³êâ³äàö³éíî¿ ïðîöåäóðè íå ìîæå ïåðåâèùóâàòè äâàíàäöÿòè ì³ñÿö³â. Ãîñïîäàðñüêèé ñóä ìîæå ïðîäîâæèòè öåé ñòðîê íà ø³ñòü ì³ñÿö³â, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì.</P>
<P class="ps3">Ïðîâåäåííÿ ë³êâ³äàòîðîì ë³êâ³äàö³éíî¿ ïðîöåäóðè íå îáìåæóº ïðàâà îðãàíó äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè íà ïðîâåäåííÿ äîêóìåíòàëüíî¿ ïîçàïëàíîâî¿ ïåðåâ³ðêè ïëàòíèêà ïîäàòê³â, ÿêèé ïåðåáóâàº íà îáë³êó â òàêîìó îðãàí³.</P>
<P class="ps3">Çà íàâåäåíèõ âèùå îáñòàâèí â³äñóòí³ âèçíà÷åí³ çàêîíîì ï³äñòàâè äëÿ çàäîâîëåííÿ êëîïîòàííÿ òà çóïèíåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ¹ 5009/443/12 ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Çàïîð³æ-Àãðîì³í.</P>
<P class="ps3">Ùîäî êëîïîòàííÿ ïðî çîáîâÿçàííÿ ë³êâ³äàòîðà íàäàòè ô³íàíñîâî-ãîñïîäàðñüêó äîêóìåíòàö³þ áîðæíèêà, òî, ç îãëÿäó íà ïîëîæåííÿ ÷. 2 ñò. 23, ÷. 2 ñò. 25 Çàêîíó ïðî áàíêðóòñòâî, ç âðàõóâàííÿì îñîáëèâîñò³ ïðîöåäóðè áàíêðóòñòâà â³äñóòíüîãî áîðæíèêà, âèçíà÷åíî¿ ñò. 52 Çàêîíó Óêðà¿íè, ñóä çîáîâÿçóº ë³êâ³äàòîðà íàäàòè Äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó Øåâ÷åíê³âñüêîìó ðàéîí³ ì. Çàïîð³ææÿ óñþ íàÿâíó ô³íàíñîâî-ãîñïîäàðñüêó äîêóìåíòàö³þ áàíêðóòà ç ìåòîþ ïðîâåäåííÿ äîêóìåíòàëüíî¿ ïåðåâ³ðêè.</P>
<P class="ps3">Íà ï³äñòàâ³ âèêëàäåíîãî, êåðóþ÷èñü ñò.ñò. 5, 23-25, 52 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, ñò.ñò. 4<FONT class="fs86">1</FONT>, 4<FONT class="fs85">5</FONT>, 22, 79, 86 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ãîñïîäàðñüêèé ñóä Çàïîð³çüêî¿ îáëàñò³ </P>
<P class="ps0"><FONT class="fs42">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps4">Â³äìîâèòè â çàäîâîëåíí³ êëîïîòàííÿ Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Øåâ÷åíê³âñüêîìó ðàéîí³ ì. Çàïîð³ææÿ ¹ 7793/10-024 â³ä 29.05.2012 ð. ó ñïðàâ³ ¹ 5009/443/12 ïðî çóïèíåííÿ ïðîâàäæåííÿ ó ñïðàâ³.</P>
<P class="ps4">Êëîïîòàííÿ Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Øåâ÷åíê³âñüêîìó ðàéîí³ ì. Çàïîð³ææÿ ¹ 7793/10-024 â³ä 29.05.2012 ð. &nbsp;ó ñïðàâ³ ¹ 5009/443/12 ïðî çîáîâÿçàííÿ ë³êâ³äàòîðà íàäàòè âñþ ô³íàíñîâî-ãîñïîäàðñüêó äîêóìåíòàö³þ áîðæíèêà äëÿ ïðîâåäåííÿ ïåðåâ³ðêè çàäîâîëüíèòè.</P>
<P class="ps4">Çàâ³ðåí³ ïðèì³ðíèêè óõâàëè íàä³ñëàòè: êðåäèòîðó (ë³êâ³äàòîðó), áàíêðóòó, ÄÏ² ó Øåâ÷åíê³âñüêîìó ðàéîí³ ì. Çàïîð³ææÿ.</P>
<P class="ps2"><FONT class="fs41">Ñóääÿ                                                                      Ò.Ì. Øåâ÷åíêî</FONT></P>