<TITLE>13/1/09-ÀÏ</TITLE>
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<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
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<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
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<P class="ps13"><FONT class="fs64"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs111"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps9"><FONT class="fs87">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps9"><FONT class="fs86">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps9"><FONT class="fs85">ÓÕÂÀËÀ</FONT></P>
<P class="ps9"><FONT class="fs84">ïðî &nbsp;ïðîöåñóàëüíå ïðàâîíàñòóïíèöòâî</FONT></P>
<P class="ps4"><FONT class="fs83"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;02.08.12 &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;</FONT>¹ &nbsp;&nbsp;13/1/09-ÀÏ</P>
<P class="ps4">ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;Ñåðê³ç Â.Ã.</P>
<P class="ps4"><FONT class="fs82"> &nbsp;&nbsp;Ñóääÿ Ñåðê³ç Â.Ã., ðîçãëÿíóâøè </FONT>ìàòåð³àëè ñïðàâè ¹ 13/1/09-ÀÏ</P>
<P class="ps2"><FONT class="fs81">çà ïîçîâîì:</FONT> Ïóáë³÷íîãî àêö³îíåðíîãî òîâàðèñòâà «Çàïîð³çüêèé çàâîä ôåðîñïëàâ³â», ì. Çàïîð³ææÿ</P>
<P class="ps2"><FONT class="fs80">äî 1. </FONT>&nbsp;Ñïåö³àë³çîâàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ïî ðîáîò³ ç âåëèêèìè ïëàòíèêàìè ïîäàòê³â ó ì. Çàïîð³ææÿ, ì. Çàïîð³ææÿ</P>
<P class="ps2"><FONT class="fs79"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. &nbsp;</FONT>Ãîëîâíîãî óïðàâë³ííÿ<FONT class="fs78"> </FONT>äåðæàâíîãî êàçíà÷åéñòâà Óêðà¿íè ó Çàïîð³çüê³é îáëàñò³, ì. Çàïîð³ææÿ</P>
<P class="ps4"><FONT class="fs77">ïðî </FONT>ñòÿãíåííÿ 7&nbsp;869&nbsp;424,00 ãðí.</P>
<P><FONT class="fs76"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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></P>
<P class="ps9"><FONT class="fs75"> &nbsp;&nbsp;&nbsp;&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></P>
<P class="ps9"><FONT class="fs74"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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></P>
<P class="ps6"><FONT class="fs73">Áåç âèêëèêó ñòîð³í</FONT></P>
<P class="ps3"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps3"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 class="fs72">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps1">ÏÀÒ «Çàïîð³çüêèé çàâîä ôåðîñïëàâ³â», ì. Çàïîð³ææÿ, çâåðíóëîñü äî ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ ³ç àäì³í³ñòðàòèâíèì ïîçîâîì ïðî âèçíàííÿ ïðîòèïðàâíîþ áåçä³ÿëüíîñò³ Ñïåö³àë³çîâàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ïî ðîáîò³ ç âåëèêèìè ïëàòíèêàìè ïîäàòê³â ó ì. Çàïîð³ææÿ, ÿêà âèðàçèëàñÿ ó íåíàäàíí³ äî îðãàíó äåðæàâíîãî êàçíà÷åéñòâà âèñíîâêó ïðî â³äøêîäóâàííÿ ÂÀÒ «Çàïîð³çüêèé çàâîä ôåðîñïëàâ³â»ïîäàòêó íà äîäàíó âàðò³ñòü çà ãðóäåíü 2006 ðîêó òà &nbsp;&nbsp;ñòÿãíåííÿ ç Äåðæàâíîãî áþäæåòó Óêðà¿íè ñóìè ïîäàòêó íà äîäàíó âàðò³ñòü, ùî ï³äëÿãàº â³äøêîäóâàííþ ç áþäæåòó ïî äåêëàðàö³¿ ç ÏÄÂ çà ãðóäåíü 2006 ðîêó ó ðîçì³ð³ 7&nbsp;869&nbsp;424,00 ãðí. </P>
<P class="ps1">Ïîñòàíîâîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 03.11.2011ð. ó ñïðàâ³ ¹ 13/1/09-ÀÏ ó çàäîâîëåíí³ àäì³í³ñòðàòèâíîãî ïîçîâó ÏÀÒ «Çàïîð³çüêèé çàâîä ôåðîñïëàâ³â»â³äìîâëåíî.</P>
<P class="ps1">Ïîñòàíîâîþ Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 22.05.2012ð. ïîñòàíîâó ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 03.11.2011ð. ó ñïðàâ³ ¹ 13/1/09-ÀÏ ñêàñîâàíî, ïîçîâí³ âèìîãè ÏÀÒ «Çàïîð³çüêèé çàâîä ôåðîñïëàâ³â»çàäîâîëåíî ÷àñòêîâî, ïðèñóäæåíî äî ñòÿãíåííÿ ç Äåðæàâíîãî áþäæåòó íà êîðèñòü &nbsp;ÏÀÒ «Çàïîð³çüêèé çàâîä ôåðîñïëàâ³â»ñóìó ïîäàòêó íà äîäàíó âàðò³ñòü, ùî ï³äëÿãàº â³äøêîäóâàííþ ç áþäæåòó ïî äåêëàðàö³¿ ç ïîäàòêó íà äîäàíó âàðò³ñòü çà ãðóäåíü 2006 ðîêó ó ñóì³ 7&nbsp;869&nbsp;424 ãðí. 00 êîï.</P>
<P class="ps1">Ñóäîì âñòàíîâëåíî, ùî íà âèêîíàííÿ ïîñòàíîâè Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 28.03.2011ð. ¹ 364 «Ïðî ë³êâ³äàö³þ óðÿäîâèõ îðãàí³â», íàêàçó Äåðæàâíîãî êàçíà÷åéñòâà Óêðà¿íè â³ä 05.05.2011ð. ¹ 116 «Ùîäî ë³êâ³äàö³¿ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíîãî êàçíà÷åéñòâà Óêðà¿íè»Ãîëîâíå óïðàâë³ííÿ Äåðæàâíîãî êàçíà÷åéñòâà Óêðà¿íè ó Çàïîð³çüê³é îáëàñò³ áóëî ë³êâ³äîâàíå. Çã³äíî ³ç ï. 2 ïîñòàíîâè Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè &nbsp;â³ä 15.06.2011ð. ¹ 651 «Ïðî óòâîðåííÿ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè»òåðèòîð³àëüí³ îðãàíè Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè º ïðàâîíàñòóïíèêàìè ïðàâ òà îáîâÿçê³â òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíîãî êàçíà÷åéñòâà Óêðà¿íè.</P>
<P class="ps1">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. </P>
<P class="ps1">Âðàõîâóþ÷è âèêëàäåíå, ñóä ââàæàº çà íåîáõ³äíå çä³éñíèòè â ïîðÿäêó ñò.. 55 ÊÀÑ Óêðà¿íè &nbsp;ïðîöåñóàëüíå ïðàâîíàñòóïíèöòâî òà çàì³íèòè<FONT class="fs71"> </FONT>Ãîëîâíå óïðàâë³ííÿ Äåðæàâíîãî êàçíà÷åéñòâà Óêðà¿íè ó Çàïîð³çüê³é îáëàñò³ íà Óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó ì. Çàïîð³ææ³ Çàïîð³çüêî¿ îáëàñò³.</P>
<P class="ps1"><FONT class="fs70">Âðàõîâóþ÷è âèêëàäåí³ îáñòàâèíè, êåðóþ÷èñü ñò. 55 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, ñóä </FONT></P>
<P class="ps9"><FONT class="fs69">ÓÕÂÀË ÈÂ:</FONT></P>
<P class="ps0"><FONT class="fs67">2.          Êîï³þ äàíî¿ óõâàëè íàïðàâèòè ñòîðîíàì.</FONT></P>
<P class="ps12"><FONT class="fs66"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñóääÿ                                                   &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Â.Ã.Ñåðê³ç</FONT></P>
<P class="ps4"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps4">Äàòà ñëóõàííÿ &nbsp;&nbsp;&nbsp;÷àñ ñëóõàííÿ &nbsp;</P>