<TITLE>15/35/2012/5003</TITLE>
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<P class="ps10"><FONT class="fs85"> </FONT><FONT class="fs83"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps6"><FONT class="fs79"> &nbsp;&nbsp;</FONT></P>
<P class="ps6"><FONT class="fs54">Ð²ÂÍÅÍÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps6"><FONT class="fs59">ÓÕÂÀËÀ</FONT></P>
<P class="ps6">13 ëþòîãî 2013 ðîêó &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;&nbsp;15/35/2012/5003</P>
<P class="ps2">Ñóääÿ Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó &nbsp;Òèìîøåíêî Î.Ì., ðîçãëÿíóâøè çàÿâó &nbsp;Õì³ëüíèöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ïðî â³äíîâëåííÿ ïðîïóùåíîãî ñòðîêó ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà &nbsp;óõâàëó &nbsp;ãîñïîäàðñüêîãî ñóäó Â³ííèöüêî¿ îáëàñò³ â³ä 10.01.13 ð. ó ñïðàâ³ ¹ 15/35/2012/5003 </P>
<P class="ps2">çà çàÿâîþ Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Àêàðàìáóñ" &nbsp;</P>
<P class="ps2">ïðî âèçíàííÿ áàíêðóòîì</P>
<P class="ps1"><FONT class="fs58">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps5"> Íå ïîãîäæóþ÷èñü ç óõâàëîþ ãîñïîäàðñüêîãî ñóäó Â³ííèöüêî¿ îáëàñò³ â³ä 10.01.2013 ð. ó ñïðàâ³ ¹ 15/35/2012/5003, êðåäèòîð - Õì³ëüíèöüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ îñêàðæèëà ¿¿ â àïåëÿö³éíîìó ïîðÿäêó. Ñêàðãà íàä³ñëàíà ïîøòîâèì çâ'ÿçêîì 28.01.2013 ðîêó (çã³äíî â³äì³òêè ïîøòè) òà îòðèìàíà ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì 30.01.2013 ð. (çã³äíî â³äì³òêè ñóäó).</P>
<P class="ps5">Îñê³ëüêè Ñêàðæíèêîì áóëî ïðîïóùåíî ñòðîê ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè, â³í çâåðíóâñÿ ç çàÿâîþ ïðî â³äíîâëåííÿ òàêîãî.</P>
<P class="ps5">Ó â³äïîâ³äíîñò³ äî ñò. 93 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè àïåëÿö³éíà ñêàðãà ïîäàºòüñÿ íà ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ïðîòÿãîì äåñÿòè äí³â, à íà óõâàëó ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó - ïðîòÿãîì ï'ÿòè äí³â ç äíÿ ¿õ îãîëîøåííÿ ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì. Ó ðàç³ ÿêùî â ñóäîâîìó çàñ³äàíí³ áóëî îãîëîøåíî ëèøå âñòóïíó òà ðåçîëþòèâíó ÷àñòèíó ð³øåííÿ, çàçíà÷åíèé ñòðîê îá÷èñëþºòüñÿ ç äíÿ ï³äïèñàííÿ ð³øåííÿ, îôîðìëåíîãî â³äïîâ³äíî äî ñòàòò³ 84 öüîãî Êîäåêñó. Àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ïîñòàíîâëÿº óõâàëó ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè ó âèïàäêàõ, ÿêùî âîíà ïîäàíà ï³ñëÿ çàê³í÷åííÿ ñòðîê³â, óñòàíîâëåíèõ ö³ºþ ñòàòòåþ, ³ ñóä çà çàÿâîþ îñîáè, ÿêà ¿¿ ïîäàëà, íå çíàéäå ï³äñòàâ äëÿ ïîíîâëåííÿ ñòðîêó, òà íåçàëåæíî â³ä ïîâàæíîñò³ ïðè÷èíè ïðîïóñêó öüîãî ñòðîêó - ó ðàç³, ÿêùî àïåëÿö³éíà ñêàðãà ïîäàíà ïðîêóðîðîì, îðãàíîì äåðæàâíî¿ âëàäè, îðãàíîì ì³ñöåâîãî ñàìîâðÿäóâàííÿ ï³ñëÿ ñïëèâó îäíîãî ðîêó ç äíÿ îãîëîøåííÿ îñêàðæóâàíîãî ñóäîâîãî ð³øåííÿ. Ðîçãëÿä çàÿâè îñîáè ïðî ïîíîâëåííÿ ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè çä³éñíþºòüñÿ îäíèì ³ç ñóää³â êîëåã³¿ ñóää³â àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó, ñêëàä ÿêî¿ âèçíà÷åíèé ïðè ðåºñòðàö³¿ ñïðàâè â³äïîâ³äíî äî ïîëîæåíü ÷àñòèíè ÷åòâåðòî¿ ñòàòò³ 91 öüîãî Êîäåêñó.</P>
<P class="ps5">Àïåëÿíò â çàÿâ³ ïðî ïîíîâëåííÿ ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè âêàçóº, ùî ó÷àñò³ â ñóäîâîìó çàñ³äàíí³, â ÿêîìó áóëî âèíåñåíî îñêàðæóâàíó óõâàëó, íå ïðèéìàâ òà îòðèìàâ ¿¿ ïîâíèé òåêñò ëèøå 21.01.2013 ð. Îñê³ëüêè ï'ÿòèäåííèé ñòðîê ç ìîìåíòó îòðèìàííÿ óõâàëè - 26.01.2013 ð. ïðèïàäàâ íà âèõ³äí³ äí³, ñêàðãà íàïðàâëåíà â ïåðøèé ðîáî÷èé äåíü - 28.01.2013 ð. Â³äòàê çàçíà÷àº, ùî ôàêòè÷íî íå ìàâ ìîæëèâîñò³ îñêàðæèòè óõâàëó ó âñòàíîâëåíèé ñòðîê, à òîìó ïðîñèòü éîãî â³äíîâèòè.</P>
<P class="ps5">Ñóääÿ-äîïîâ³äà÷, ïåðåâ³ðèâøè äîâîäè ñêàðæíèêà ùîäî ïîíîâëåííÿ ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ãîñïîäàðñüêîãî ñóäó Â³ííèöüêî¿ îáëàñò³ â³ä 10.01.2013 ð. ó ñïðàâ³ ¹ 15/35/2012/5003 ââàæàº, ùî çàÿâó ñë³ä çàäîâîëèòè.</P>
<P class="ps5">Êåðóþ÷èñü ñò. ñò. 53, 86,93 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè , ñóä, -</P>
<P class="ps7"><FONT class="fs57">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps5">1. Â³äíîâèòè ñòðîê íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè Õì³ëüíèöüê³é îá'ºäíàí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Â³ííèöüêî¿ îáëàñò³ â³ä "10" ñ³÷íÿ 2013 ð. ó ñïðàâ³ ¹ 15/35/2012/5003.</P>
<P class="ps0">2. Óõâàëà îñêàðæåííþ íå ï³äëÿãàº.</P>
<P class="ps9">Ñ<FONT class="fs56">óääÿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Òèìîøåíêî Î.Ì.</FONT></P>
<P><FONT class="fs77"> &nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P><FONT class="fs87"> </FONT></P>