<TITLE>924/67/14</TITLE>
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<P class="ps13"><FONT class="fs122"> </FONT><FONT class="fs120"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps9"><FONT class="fs116"> &nbsp;&nbsp;</FONT></P>
<P class="ps9"><FONT class="fs67">Ð²ÂÍÅÍÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps9"><FONT class="fs66">ÓÕÂÀËÀ</FONT></P>
<P class="ps9"><FONT class="fs76"> </FONT></P>
<P class="ps9">"14" áåðåçíÿ 2014 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;&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;924/67/14</P>
<P class="ps8">Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿:</P>
<P class="ps8">Ãîëîâóþ÷îãî &nbsp;ñóää³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ïàâëþê ². Þ.</P>
<P class="ps8"> ñóää³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ìèõàíþê Ì.Â. , <BR>
&nbsp;ñóää³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñàâ÷åíêî Ã.². &nbsp;&nbsp;</P>
<P class="ps7">ðîçãëÿíóâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Áóä³âåëüíà êîìïàí³ÿ "Ïîä³ëëÿ-Òðàíñáóä", ì.Êàì'ÿíåöü-Ïîä³ëüñüêèé Õìåëüíèöüêî¿ îáëàñò³ </P>
<P class="ps7">íà &nbsp;ð³øåííÿ &nbsp;ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ </P>
<P class="ps7">â³ä 18.02.14 ó ñïðàâ³ ¹ 924/67/14 </P>
<P class="ps7">çà ïîçîâîì Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Áóä³âåëüíà êîìïàí³ÿ "Ïîä³ëëÿ-Òðàíñáóä", ì.Êàì'ÿíåöü-Ïîä³ëüñüêèé Õìåëüíèöüêî¿ îáëàñò³</P>
<P class="ps7">äî Ïðèâàòíîãî àêö³îíåðíîãî òîâàðèñòâà "Çîâí³øíüîòîðãîâåëüíà âèðîáíè÷à ô³ðìà "Áóä³íâåñò", ì.Õìåëüíèöüêèé </P>
<P class="ps4"><FONT class="fs75">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps3">Íå ïîãîäæóþ÷èñü ç ïðèéíÿòèì ð³øåííÿì, ïîçèâà÷ çâåðíóâñÿ äî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïðîñèòü îñêàðæåíå ð³øåííÿ ñêàñóâàòè òà ïðèéíÿòè íîâå, ÿêèì çàäîâîëèòè ïîçîâí³ âèìîãè.</P>
<P class="ps3">Âîäíî÷àñ â àïåëÿö³éí³é ñêàðç³ ñêàðæíèê çàçíà÷àº, ùî ñóäîì ïåðøî¿ ³íñòàíö³¿ â³äìîâëåíî â çàäîâîëåíí³ êëîïîòàííÿ ÒÎÂ "Áóä³âåëüíà êîìïàí³ÿ "Ïîä³ëëÿ-Òðàíñáóä" ïðî âèòðåáóâàííÿ ó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì.Õìåëüíèöüêîìó Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õìåëüíèöüê³é îáëàñò³ â³äîìîñòåé ïî ÏÀÒ "Çîâí³øíüîòîðã³âåëüíà âèðîáíè÷à ô³ðìà "Áóä³íâåñò" ñòîñîâíî â³äîáðàæåííÿ ó ïîäàòêîâ³é çâ³òíîñò³ âçàºìîðîçðàõóíê³â ì³æ ÒÎÂ "Áóä³âåëüíà êîìïàí³ÿ "Ïîä³ëëÿ-Òðàíñáóä" òà ÏÀÒ "Çîâí³øíüîòîðã³âåëüíà âèðîáíè÷à ô³ðìà "Áóä³íâåñò" çà ïåð³îä ç ãðóäíÿ 2012ð. ïî 18.02.2014ð., ùî ì³ñòÿòüñÿ ó äåêëàðàö³ÿõ ç ïîäàòêó íà ïðèáóòîê ïî â³äîáðàæåíèõ ô³íàíñîâèõ äîïîìîãàõ òà äåêëàðàö³ÿõ ç ÏÄÂ øëÿõîì ñï³âñòàâëåííÿ ïîêàçíèê³â çàçíà÷åíèõ êîíòðàãåíò³â.</P>
<P class="ps3">Óõâàëîþ Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 14.03.2014ð. àïåëÿö³éíó ñêàðãó ïðèéíÿòî äî ïðîâàäæåííÿ òà ïðèçíà÷åíî ¿¿ ðîçãëÿä íà 15.04.2014ð..</P>
<P class="ps3">Â ñèëó ñò. 99 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, â àïåëÿö³éí³é ³íñòàíö³¿ ñïðàâè ïåðåãëÿäàþòüñÿ çà ïðàâèëàìè ðîçãëÿäó öèõ ñïðàâ ó ïåðø³é ³íñòàíö³¿ ç óðàõóâàííÿì îñîáëèâîñòåé, ïåðåäáà÷åíèõ ó öüîìó ðîçä³ë³; àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä, ïåðåãëÿäàþ÷è ð³øåííÿ â àïåëÿö³éíîìó ïîðÿäêó, êîðèñòóºòüñÿ ïðàâàìè, íàäàíèìè ñóäó ïåðøî¿ ³íñòàíö³¿. </P>
<P class="ps3">Ó â³äïîâ³äíîñò³ äî ÷.1 ñò.101 ÃÏÊ Óêðà¿íè, ó ïðîöåñ³ ïåðåãëÿäó ñïðàâè àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä çà íàÿâíèìè ó ñïðàâ³ ³ äîäàòêîâî ïîäàíèìè äîêàçàìè ïîâòîðíî ðîçãëÿäàº ñïðàâó. Äîäàòêîâ³ äîêàçè ïðèéìàþòüñÿ ñóäîì, ÿêùî çàÿâíèê îá´ðóíòóâàâ íåìîæëèâ³ñòü ¿õ ïîäàííÿ ñóäó ïåðøî¿ ³íñòàíö³¿ ç ïðè÷èí, ùî íå çàëåæàëè â³ä íüîãî.</P>
<P class="ps3">Ïóíêòîì 2.1 ïîñòàíîâè ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä &nbsp;26.11.2011ð. N18 "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóäàìè ïåðøî¿ ³íñòàíö³¿" çàçíà÷åíî, ùî çã³äíî ç ÷àñòèíîþ äðóãîþ ñòàòò³ 43 ÃÏÊ òà ñòàòòåþ 33 ÃÏÊ êîæíà ñòîðîíà ïîâèííà äîâåñòè ò³ îáñòàâèíè, íà ÿê³ âîíà ïîñèëàºòüñÿ ÿê íà ï³äñòàâó ñâî¿õ âèìîã ³ çàïåðå÷åíü. ßêùî ïîäàí³ ñòîðîíàìè òà ³íøèìè ó÷àñíèêàìè ñóäîâîãî ïðîöåñó äîêàçè º íåäîñòàòí³ìè, ãîñïîäàðñüêèé ñóä ìîæå çà ¿õ êëîïîòàííÿì ÷è çà âëàñíîþ ³í³ö³àòèâîþ âèòðåáóâàòè â ïîðÿäêó ï³äãîòîâêè ñïðàâè äî ðîçãëÿäó íåîáõ³äí³ äëÿ öüîãî ïèñüìîâ³ ³ ðå÷îâ³ äîêàçè, ³íø³ ìàòåð³àëè (ïóíêòè 3, 4, 6, 8 ³ 11 ñòàòò³ 65 ÃÏÊ), ïðèòîìó íå ëèøå â³ä ó÷àñíèê³â ñóäîâîãî ïðîöåñó, à é â³ä ³íøèõ ï³äïðèºìñòâ, óñòàíîâ, îðãàí³çàö³é, äåðæàâíèõ îðãàí³â. Ó ðàç³ íåìîæëèâîñò³ ñàìîñò³éíî ïîäàòè íåîáõ³äí³ äëÿ ðîçãëÿäó ñïðàâè äîêàçè ñòîðîíà, ïðîêóðîð, òðåòÿ îñîáà âïðàâ³ çâåðíóòèñÿ äî ãîñïîäàðñüêîãî ñóäó, â òîìó ÷èñë³ é àïåëÿö³éíî¿ ³íñòàíö³¿, ç êëîïîòàííÿì ïðî âèòðåáóâàííÿ äîêàç³â; ïðè öüîìó îá´ðóíòóâàííÿ òàêî¿ íåìîæëèâîñò³ ïîêëàäàºòüñÿ íà îñîáó, ùî çàÿâëÿº â³äïîâ³äíå êëîïîòàííÿ. Çâåðòàþ÷èñü ç êëîïîòàííÿì ïðî âèòðåáóâàííÿ äîêàç³â äî ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿, çàÿâíèê, ç îãëÿäó íà âèìîãè ÷àñòèíè ïåðøî¿ ñòàòò³ 101 ÃÏÊ, ïîâèíåí òàêîæ îá´ðóíòóâàòè íåìîæëèâ³ñòü ïîäàííÿ öèõ äîêàç³â äî ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó. Òàêà íåìîæëèâ³ñòü ìîæå áóòè çóìîâëåíà, çîêðåìà, òèì, ùî: ñòîðîíà (ñòîðîíè) çàÿâëÿëà â ì³ñöåâîìó ãîñïîäàðñüêîìó ñóä³ êëîïîòàííÿ ïðî âèòðåáóâàííÿ â ³íøèõ îñ³á â³äñóòí³õ ó íå¿ (íèõ) äîêàç³â, àëå çàçíà÷åíèì ñóäîì òàêå êëîïîòàííÿ íå çàäîâîëåíî; íà ÷àñ ïðèéíÿòòÿ ð³øåííÿ ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì çàÿâíèêîâ³ íå áóëî ³ íå ìîãëî áóòè â³äîìî ïðî ³ñíóâàííÿ â³äïîâ³äíèõ äîêàç³â; äîêàçè ç'ÿâèëèñÿ ï³ñëÿ ðîçãëÿäó ñïðàâè ñóäîì ïåðøî¿ ³íñòàíö³¿.</P>
<P class="ps3">Âðàõîâóþ÷è âèùå çàçíà÷åíå, ç ìåòîþ ïîâíîãî, âñåá³÷íîãî òà îá'ºêòèâíîãî ðîçãëÿäó ñïðàâè, êîëåã³ÿ ñóää³â ââàæàº çà íåîáõ³äíå âèòðåáóâàòè ó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì.Õìåëüíèöüêîìó Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õìåëüíèöüê³é îáëàñò³ â³äîìîñòåé ïî ÏÀÒ "Çîâí³øíüîòîðã³âåëüíà âèðîáíè÷à ô³ðìà "Áóä³íâåñò" ñòîñîâíî â³äîáðàæåííÿ ó ïîäàòêîâ³é çâ³òíîñò³ âçàºìîðîçðàõóíê³â ì³æ ÒÎÂ "Áóä³âåëüíà êîìïàí³ÿ "Ïîä³ëëÿ-Òðàíñáóä" òà ÏÀÒ "Çîâí³øíüîòîðã³âåëüíà âèðîáíè÷à ô³ðìà "Áóä³íâåñò" çà ïåð³îä ç ãðóäíÿ 2012ð. ïî òåïåð³øí³é ÷àñ, ùî ì³ñòÿòüñÿ ó äåêëàðàö³ÿõ ç ïîäàòêó íà ïðèáóòîê ïî â³äîáðàæåíèõ ô³íàíñîâèõ äîïîìîãàõ òà äåêëàðàö³ÿõ ç ÏÄÂ øëÿõîì ñï³âñòàâëåííÿ ïîêàçíèê³â çàçíà÷åíèõ êîíòðàãåíò³â.</P>
<P class="ps6">Êåðóþ÷èñü ñò.ñò. 86, 99, 101 &nbsp;&nbsp;Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä,-</P>
<P class="ps4"><FONT class="fs74">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps2">- äåêëàðàö³ÿõ ç ïîäàòêó íà ïðèáóòîê ïî â³äîáðàæåíèõ ô³íàíñîâèõ äîïîìîãàõ;</P>
<P class="ps2">- äåêëàðàö³ÿõ ç ÏÄÂ øëÿõîì ñï³âñòàâëåííÿ ïîêàçíèê³â çàçíà÷åíèõ êîíòðàãåíò³â.</P>
<P class="ps2">2. Óõâàëó äî âèêîíàííÿ íàïðàâèòè Äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó ì.Õìåëüíèöüêîìó Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õìåëüíèöüê³é îáëàñò³, ñòîðîíàì - äî â³äîìà.</P>
<P class="ps2"> </P>
<P class="ps5"><FONT class="fs73">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;&nbsp;&nbsp;&nbsp;&nbsp;Ïàâëþê ². Þ. &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs72">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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ìèõàíþê Ì.Â. &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs71"><BR>
</FONT><FONT class="fs70">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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñàâ÷åíêî Ã.². &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs69"> </FONT></P>
<P><FONT class="fs114"> &nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps11">Â³ääðóê. ïðèì.:</P>
<P class="ps11">1  äî ñïðàâè,</P>
<P class="ps11">äî â³äîìà:</P>
<P class="ps11"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;37à),</P>