<TITLE>5023/8472/11</TITLE>
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<P class="ps17"><FONT class="fs28"> </FONT><FONT class="fs24"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps9"><FONT class="fs110">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps6"><FONT class="fs109">ÓÕÂÀËÀ</FONT></P>
<P class="ps6"><FONT class="fs129">ïðî ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè äî ïðîâàäæåííÿ</FONT></P>
<P><FONT class="fs156"> "28" ëèñòîïàäà 2013 ð. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 ¹5023/8472/11 &nbsp;</FONT></P>
<P class="ps6"><FONT class="fs121">Êîëåã³ÿ ñóää³â ó ñêëàä³:</FONT></P>
<P class="ps6"><FONT class="fs120">ãîëîâóþ÷èé ñóääÿ Ïóëü Î.À., ñóääÿ Á³ëîóñîâà ß.Î., ñóääÿ Õà÷àòðÿí Â.Ñ.,</FONT></P>
<P class="ps14"><FONT class="fs155">ðîçãëÿíóâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè Ñïåö³àë³çîâàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ç îáñëóãîâóâàííÿ âåëèêèõ ïëàòíèê³â ó ì.Õàðêîâ³ Ì³æðåã³îíàëüíîãî ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â, ì.Õàðê³â </FONT><FONT class="fs128">(âõ.¹3647Õ/2-7)</FONT><FONT class="fs154"> íà óõâàëó ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 13.11.2013 ðîêó ó ñïðàâ³ ¹5023/8472/11, </FONT></P>
<P class="ps4"><FONT class="fs119">çà çàÿâîþ</FONT><FONT class="fs153"> Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Áóäíàäðà», ì.Õàðê³â,</FONT></P>
<P class="ps4"><FONT class="fs118">äî </FONT><FONT class="fs152">Ïðèâàòíîãî ï³äïðèºìñòâà «ÏÀÏ  Ñåðâ³ñ», ì.Õàðê³â,</FONT></P>
<P class="ps4"><FONT class="fs117">ïðî</FONT><FONT class="fs133"> </FONT><FONT class="fs116">âèçíàííÿ áàíêðóòîì,-</FONT></P>
<P class="ps6"><FONT class="fs127">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps11"><FONT class="fs151">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 13.11.2013 ðîêó ó ñïðàâ³ ¹5023/8472/11 </FONT><FONT class="fs132">(ñóääÿ Äçþáà Î.À.)</FONT><FONT class="fs150">, çîêðåìà, ïðèéíÿòî â³äìîâó ÑÄÏ² ÎÂÏ ó ì.Õàðêîâ³ â³ä ñêàðãè íà ä³¿ ë³êâ³äàòîðà â ÷àñòèí³ âèìîã íà ñóìó 1292314,90 ãðí. òà ïðèïèíåíî ïðîâàäæåííÿ ó ñïðàâ³ â ö³é ÷àñòèí³.</FONT></P>
<P class="ps11"><FONT class="fs149">Â³äìîâëåíî ÑÄÏ² ÎÂÏ ó ì.Õàðêîâ³ ó çàäîâîëåí³ ñêàðãè íà ä³¿ ë³êâ³äàòîðà â ÷àñòèí³ íåâèçíàííÿ âèìîã â çàãàëüí³é ñóì³ 2040,00 ãðí. </FONT></P>
<P class="ps11"><FONT class="fs148">Ñïåö³àë³çîâàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ç îáñëóãîâóâàííÿ âåëèêèõ ïëàòíèê³â ó ì.Õàðêîâ³ Ì³æðåã³îíàëüíîãî ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â çâåðíóëàñÿ äî Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é, ïîñèëàþ÷èñü íà ïîðóøåííÿ ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì ïðè ïðèéíÿòò³ óõâàëè íîðì ìàòåð³àëüíîãî òà ïðîöåñóàëüíîãî ïðàâà, ïðîñèòü ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 07.11.2013 ðîêó ïî ñïðàâ³ ¹5023/8472/11 òà çîáîâÿçàòè ë³êâ³äàòîðà âêëþ÷èòè äî ðåºñòðó âèìîã êðåäèòîð³â ñóìó 2040,00 ãðí. </FONT></P>
<P class="ps11"><FONT class="fs147">Êîëåã³ÿ ñóää³â ïåðåâ³ðèâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè òà ñïðàâè âñòàíîâèëà, ùî ãîñïîäàðñüêèì ñóäîì Õàðê³âñüêî¿ îáëàñò³ íå âèíîñèëèñÿ óõâàëè 07.11.2013 ðîêó. Òàêèì ÷èíîì, àïåëÿíòó ñë³ä íàäàòè óòî÷íåííÿ äî ïðîõàëüíî¿ ÷àñòèíè àïåëÿö³éíî¿ ñêàðãè òà çàçíà÷èòè â³ðíó äàòó óõâàëè, ÿêó â³í îñêàðæóº. &nbsp;</FONT></P>
<P class="ps15"><FONT class="fs146">Ïåðåâ³ðèâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè, ¿õ â³äïîâ³äí³ñòü âèìîãàì Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó âñòàíîâèëà, ùî ïîäàí³ ìàòåð³àëè º äîñòàòí³ìè äëÿ ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè äî ïðîâàäæåííÿ.</FONT></P>
<P class="ps5"><FONT class="fs145">Âðàõîâóþ÷è âèêëàäåíå òà êåðóþ÷èñü ñò. ñò. 86, 90, 93, 98 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â, - </FONT></P>
<P class="ps7"><FONT class="fs126">ÓÕÂÀËÈËÀ:</FONT></P>
<P class="ps10"><FONT class="fs144">1.          Ïðèéíÿòè àïåëÿö³éíó ñêàðãó Ñïåö³àë³çîâàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ç îáñëóãîâóâàííÿ âåëèêèõ ïëàòíèê³â ó ì.Õàðêîâ³ Ì³æðåã³îíàëüíîãî ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â</FONT><FONT class="fs115"> </FONT><FONT class="fs143">&nbsp;äî ïðîâàäæåííÿ. </FONT></P>
<P class="ps10"><FONT class="fs140">3.          Àïåëÿíòó íàäàòè óòî÷íåííÿ äî ïðîõàëüíî¿ ÷àñòèíè àïåëÿö³éíî¿ ñêàðãè òà çàçíà÷èòè â³ðíó äàòó óõâàëè, ÿêó â³í îñêàðæóº.</FONT></P>
<P class="ps10"><FONT class="fs139">4.          Áîðæíèêó òà ë³êâ³äàòîðó íàäàòè äî ñóäó â³äçèâè íà àïåëÿö³éíó ñêàðãó òà äîêóìåíòè â îá´ðóíòóâàííÿ ñâîº¿ ïîçèö³¿ ïî ñïðàâ³.</FONT></P>
<P class="ps10"><FONT class="fs138">5.          Ñòîðîíàì íàäàòè äî ñóäó äîâ³äêó òà âèòÿã ç ªäèíîãî äåðæàâíîãî ðåºñòðó þðèäè÷íèõ îñ³á òà ô³çè÷íèõ îñ³á-ï³äïðèºìö³â ñòàíîì íà äåíü ðîçãëÿäó ñïðàâè.</FONT></P>
<P class="ps0"><FONT class="fs137">6.          Âèêëèêàòè â ñóäîâå çàñ³äàííÿ ïðåäñòàâíèê³â ñòîð³í ç íàëåæíèì ÷èíîì îôîðìëåíèìè ïîâíîâàæåííÿìè. Ïðî íåìîæëèâ³ñòü ïðèáóòòÿ ïðåäñòàâíèê³â ïèñüìîâî ïîâ³äîìèòè ñóä.</FONT></P>
<P class="ps0"><FONT class="fs136">7.          Ïîïåðåäèòè ñòîðîíè, ùî ó ðàç³ íåÿâêè ïðåäñòàâíèê³â ñòîð³í ç íàëåæíèì ÷èíîì îôîðìëåíèìè ïîâíîâàæåííÿìè, íåíàäàííÿì âèòðåáóâàíèõ äîêóìåíò³â, ñïðàâà ìîæå áóòè ðîçãëÿíóòà çà íàÿâíèìè â í³é äîêóìåíòàìè.</FONT></P>
<P class="ps12"><FONT class="fs125">Ãîëîâóþ÷èé ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ïóëü Î.À.</FONT></P>
<P class="ps13"><FONT class="fs124">Ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Á³ëîóñîâà ß.Î.</FONT></P>
<P class="ps13"><FONT class="fs123">Ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          &nbsp;&nbsp;&nbsp;Õà÷àòðÿí Â.Ñ.</FONT></P>
<P class="ps1"><FONT class="fs113">Ïðèì³òêà: </FONT><FONT class="fs131">Çâåðíóòè óâàãó ñòîð³í íà òå, ùî ñóä ìàº ïðàâî ñòÿãóâàòè â äîõîä äåðæàâíîãî áþäæåòó ç âèííî¿ ñòîðîíè øòðàô ó ðîçì³ð³ äî 100 íåîïîäàòêîâóâàíèõ ì³í³ìóì³â äîõîä³â ãðîìàäÿí çà íåíàä³ñëàííÿ ó âñòàíîâëåíèé ñòðîê â³äçèâó íà ïîçîâíó çàÿâó àáî âèòðåáóâàíèõ ãîñïîäàðñüêèì ñóäîì ìàòåð³àë³â, à òàêîæ çà óõèëåííÿ â³ä â÷èíåííÿ ä³é, ïîêëàäåíèõ ãîñïîäàðñüêèì ñóäîì íà ñòîðîíó (ï. 5 ñò.83 ÃÏÊ Óêðà¿íè).</FONT></P>
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