<TITLE>23/276/07-ÀÏ-13/205/08-ÀÏ</TITLE>
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<P class="ps10"><FONT class="fs43"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs81"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps7"><FONT class="fs72">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps7"><FONT class="fs71">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps7"><FONT class="fs70">ÓÕÂÀËÀ</FONT></P>
<P class="ps7"><FONT class="fs69">ïðî &nbsp;ïðîöåñóàëüíå ïðàâîíàñòóïíèöòâî</FONT></P>
<P class="ps6"><FONT class="fs68"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.07.12 &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;</FONT>¹ &nbsp;&nbsp;23/276/07-ÀÏ-13/205/08-ÀÏ</P>
<P class="ps6">ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;Ñåðê³ç Â.Ã.</P>
<P><FONT class="fs56">çà ïîçîâîì:</FONT><FONT class="fs66"> &nbsp;Ïðèâàòíîãî ï³äïðèºìñòâà Ñê³ô, ì. Êàìÿíêà-Äí³ïðîâñüêà Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps2"><FONT class="fs55">äî:</FONT><FONT class="fs65"> Åíåðãîäàðñüêà îáºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Çàïîð³çüêî¿ îáëàñò³ Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè, ì. Åíåðãîäàð Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P><FONT class="fs54">ïðî</FONT><FONT class="fs64"> ñêàñóâàííÿ ïîäàòêîâîãî ïîâ³äîìëåííÿ-ð³øåííÿ</FONT></P>
<P class="ps3"><FONT class="fs53">Ñóääÿ Ñåðê³ç Â.Ã., ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè òà çàÿâó â³äïîâ³äà÷à, áåç âèêëèêó ïðåäñòàâíèê³â ñòîð³í, </FONT></P>
<P class="ps8"><FONT class="fs52">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps4"><FONT class="fs63">30.05.2008ð. ïðîâàäæåííÿ ó ñïðàâ³ ¹</FONT>23/276/07-ÀÏ-13/205/08-ÀÏ<FONT class="fs62"> çóïèíåíî äî íàáðàííÿ çàêîííî¿ ñèëè ñóäîâèì ð³øåííÿì ïî ñïðàâ³ ¹24/202/07-ÀÏ, ÿêà ðîçãëÿäàºòüñÿ â ïîðÿäêó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà &nbsp;Äí³ïðîïåòðîâñüêèì &nbsp;àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì.</FONT></P>
<P class="ps4"><FONT class="fs61">09.07.2012ð. äî ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³äïîâ³äà÷ ïî ñïðàâ³ çâåðíóâñÿ ç çàÿâîþ ïðî çä³éñíåííÿ ïðîöåñóàëüíîãî ïðàâîíàñòóïíèöòâà òà ïîíîâëåííÿ ðîçãëÿäó ñïðàâè, â ÿê³é âêàçàâ, ùî ïîñòàíîâîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 26.07.2009ð. ïî ñïðàâ³ 24/202/07-ÀÏ ñóä ïîçîâ çàäîâîëüíèâ ÷àñòêîâî, óõâàëîþ Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 23.06.2009ð. ïî ñïðàâ³ ¹24/202/07-ÀÏ ñóä â³äìîâèâ â çàäîâîëåí³ àïåëÿö³éíî¿ ñêàðãè Êàìÿíñüêî-Äí³ïðîâñüêî¿ ì³æðàéîííî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Çàïîð³çüêî¿ îáëàñò³, óõâàëîþ Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè â³ä 14.06.2012ð. ïî ñïðàâ³ ¹24/202/07-ÀÏ ó â³äêðèòò³ êàñàö³éíîãî ïðîâàäæåííÿ çà êàñàö³éíîþ ñêàðãîþ Åíåðãîäàðñüêî¿ ÎÄÏ² â³äìîâëåíî. </FONT></P>
<P class="ps4"><FONT class="fs60">Â çâÿçêó ç ïðîâåäåííÿì ðåîðãàí³çàö³¿, â³äïîâ³äíî äî ïîñòàíîâè Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè ¹981 â³ä 21.09.2011ð. «Ïðî óòâîðåííÿ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè»Åíåðãîäàðñüêà îáºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Çàïîð³çüêî¿ îáëàñò³ Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè º ïðàâîíàñòóïíèêîì Êàìÿíñüêî-Äí³ïðîâñüêî¿ ì³æðàéîííî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³ÿ Çàïîð³çüêî¿ îáëàñò³.</FONT></P>
<P class="ps5"><FONT class="fs59">Â³äïîâ³äíî äî ÷.5 ñò. 156 ÊÀÑ Óêðà¿íè, ïðîâàäæåííÿ ó ñïðàâ³ ïîíîâëþºòüñÿ çà êëîïîòàííÿì îñ³á, ÿê³ áåðóòü ó÷àñòü ó ñïðàâ³, àáî çà ³í³ö³àòèâîþ ñóäó, ÿêùî â³äïàäóòü îáñòàâèíè, ÿê³ áóëè ï³äñòàâîþ äëÿ çóïèíåííÿ ïðîâàäæåííÿ.</FONT></P>
<P class="ps3"><FONT class="fs58">Ó çâÿçêó ç òèì, ùî îáñòàâèíè, ÿê³ çóìîâèëè çóïèíåííÿ ïðîâàäæåííÿ ó ñïðàâ³ â³äïàëè, ñóä ââàæàº çà íåîáõ³äíå ïîíîâèòè ïðîâàäæåííÿ ó ñïðàâ³.</FONT></P>
<P class="ps3"><FONT class="fs51">Êåðóþ÷èñü ñò. 55, ÷. 5 ñò. 156 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, ñóä</FONT></P>
<P class="ps7"><FONT class="fs50">ÓÕÂÀË È Â:</FONT></P>
<P class="ps1"><FONT class="fs49">1.          Ïðîâåñòè ïðîöåñóàëüíå ïðàâîíàñòóïíèöòâî â³äïîâ³äà÷à ó ñïðàâ³ ¹23/276/07-ÀÏ-13/205/08-ÀÏ ó çâÿçêó ç ðåîðãàí³çàö³ºþ Êàìÿíñüêî-Äí³ïðîâñüêî¿ &nbsp;ÌÄÏ² Çàïîð³çüêî¿ îáëàñò³.</FONT></P>
<P class="ps1"><FONT class="fs48">2.          Â³äïîâ³äà÷åì ó ñïðàâ³ ¹23/276/07-ÀÏ-13/205/08-ÀÏ ââàæàòè Åíåðãîäàðñüêó îáºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Çàïîð³çüêî¿ îáëàñò³ Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè.</FONT></P>
<P class="ps0"><FONT class="fs47">3.          Ïîíîâèòè ïðîâàäæåííÿ ó ñïðàâ³ ç 21.08 .2012ð.</FONT></P>
<P class="ps0"><FONT class="fs46">4.          Ïðèçíà÷èòè ñóäîâå çàñ³äàííÿ íà 21.08.2012ð. &nbsp;îá 11 &nbsp;ãîä. 00 õâ.</FONT></P>
<P class="ps3"><FONT class="fs45">Ñóääÿ                                                                      Â.Ã.Ñåðê³ç</FONT></P>
<P class="ps6">Äàòà ñëóõàííÿ &nbsp;21.08.12 &nbsp;÷àñ ñëóõàííÿ &nbsp;11:00</P>