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<TABLE cellspacing=0 px class="tslast">
<TR><TD width="100 %" class="tds1"><P class="ps18"><FONT class="fs150"> &nbsp;</FONT><FONT class="fs148"><IMG src="herb.gif" height=70 width=52></FONT></P><BR>
<P class="ps14"><FONT class="fs94">ÓÕÂÀËÀ</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="33 %" class="tds3"><P><FONT class="fs93">Ñïðàâà ¹ &nbsp;29/693-À</FONT></P></TD><TD width="34 %" class="tds3"><BR>
</TD><TD width="34 %" class="tds3"><P class="ps17"><FONT class="fs92"> 06.02.14</FONT></P></TD></TR>
<P><FONT class="fs91">Çà ïîçîâîì          </FONT><FONT class="fs144">Êîìïàí³¿ &nbsp;"Ñèíãåíòà Ë³ì³òåä"</FONT></P>
<P><FONT class="fs90">Äî          </FONT><FONT class="fs143">Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ñîëîìÿíñüêîìó ðàéîí³ Ãîëîâíîãî </FONT></P>
<P><FONT class="fs142">          óïðàâë³ííÿ Ì³íäîõîä³â ó ì. Êèºâ³</FONT></P>
<P class="ps4"><FONT class="fs89">Ïðî          </FONT><FONT class="fs141">âèçíàííÿ íåä³éñíèìè ïîäàòêîâèõ ïîâ³äîìëåíü-ð³øåíü</FONT></P>
<P class="ps3"><FONT class="fs88">Ñóääÿ</FONT><FONT class="fs140"> Êàðòàâöåâà Þ.Â.</FONT></P>
<P class="ps1"><FONT class="fs87">Ïðåäñòàâíèêè ñòîð³í:</FONT><FONT class="fs139"> áåç âèêëèêó ñòîð³í </FONT></P>
<P class="ps2"><FONT class="fs86">ÑÓÒÜ ÑÏÎÐÓ</FONT></P>
<P class="ps11"><FONT class="fs137">Óõâàëîþ Ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà â³ä 12.11.2003 ð. (ñóääÿ Óñàòåíêî ².Â.) áóëî ïîðóøåíî ïðîâàäæåííÿ â ñïðàâ³ ¹ 29/693-À òà ïðèçíà÷åíî ñïðàâó äî ðîçãëÿäó. </FONT></P>
<P class="ps11"><FONT class="fs136">23.12.2003ð., ÷åðåç â³ää³ë ä³ëîâîäñòâà ñóäó ïîçèâà÷åì ïîäàíî çàÿâó ïðî äîïîâíåííÿ ïîçîâíèõ âèìîã, çã³äíî ÿêî¿, ïîçèâà÷ ïðîñèâ ñóä âèçíàòè íåä³éñíèìè íàñòóïí³ Ïîäàòêîâ³ ïîâ³äîìëåííÿ - ð³øåííÿ Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ñîëîìÿíñüêîìó &nbsp;ðàéîí³ ì. Êèºâà:</FONT></P>
<P class="ps10"><FONT class="fs131">12.01.2007ð. â³ää³ëîì ä³ëîâîäñòâà ñóäó â³ä ïðåäñòàâíèêà â³äïîâ³äà÷à îäåðæàíî êëîïîòàííÿ ïðî ïîíîâëåííÿ ïðîâàäæåííÿ ó ñïðàâ³.</FONT></P>
<P class="ps10"><FONT class="fs130">Çã³äíî ðîçïîðÿäæåííÿ Çàñòóïíèêà ãîëîâè Ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà â³ä 17.01.2007 ðîêó ¹ 04-1/4, ó çâÿçêó ç ïåðåáóâàííÿì ñóää³ Óñàòåíêî ².Â. ó äåêðåòí³é â³äïóñòö³, ç ìåòîþ óíèêíåííÿ çàòÿãóâàííÿ ðîçãëÿäó ñïðàâè, ñïðàâó ¹ 29/693 ïåðåäàíî äëÿ ïîäàëüøîãî ðîçãëÿäó ñóää³ Ñòàí³êó Ñ.Ð.</FONT></P>
<P class="ps10"><FONT class="fs129">Óõâàëîþ Ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà â³ä 22.01.2007 ð. ñóääåþ Ñòàí³êîì Ñ.Ð. ñïðàâó ¹ 29/693 áóëî ïðèéíÿòî äî ñâîãî ïðîâàäæåííÿ, ïîíîâëåíî ïðîâàäæåííÿ ó ñïðàâ³ ¹29/693, â³äêðèòî ïðîâàäæåííÿ â àäì³í³ñòðàòèâí³é ñïðàâ³ ¹ 29/693-À çà ïðàâèëàìè Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè òà ïðèçíà÷åíî ñóäîâèé ðîçãëÿä ñïðàâè.</FONT></P>
<P class="ps10"><FONT class="fs127">17.11.2008 ð. â³äïîâ³äà÷ ÷åðåç â³ää³ë ä³ëîâîäñòâà Ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà çâåðíóâñÿ ç êëîïîòàííÿì ïðî ïîíîâëåííÿ ïðîâàäæåííÿ â ñïðàâ³ ¹ 29/693-À. Êëîïîòàííÿ îá´ðóíòîâàíå òèì, ùî îáñòàâèíè ÿêèìè áóëî çóìîâëåíî çóïèíåííÿ ïðîâàäæåííÿ â ñïðàâ³  óñóíóò³, ùî ï³äòâåðäæóºòüñÿ ïîñòàíîâîþ Êè¿âñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 14.10.2008 ð. â ñïðàâ³ ¹ 29/692-33/157-11/224-à (22-à-4348/08).</FONT></P>
<P class="ps10"><FONT class="fs126">Óõâàëîþ Ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà â³ä 21.11.2008 ð. ïîíîâëåíî ïðîâàäæåííÿ ó ñïðàâ³ ¹ 26/693-À òà ïðèçíà÷åíî ñóäîâèé ðîçãëÿä ñïðàâè íà 09.12.2008 ð. </FONT></P>
<P class="ps10"><FONT class="fs125">13.03.2009 ð. ïîçèâà÷åì ÷åðåç â³ää³ë ä³ëîâîäñòâà Ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà áóëî ïîäàíî êëîïîòàííÿ ïðî çóïèíåííÿ ïðîâàäæåííÿ â ñïðàâ³ ¹ 29/693-À. Äàíå êëîïîòàííÿ ïîçèâà÷ îá´ðóíòóâàâ òèì, ùî, ïîçèâà÷åì 25.02.2009 ð. áóëî ïîäàíî äî Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè êàñàö³éíó ñêàðãó íà ïîñòàíîâó Êè¿âñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 14.10.2008 ð. ó ñïðàâ³ &nbsp;¹ 29/692-33/157-11/224-à (22-à-4348/08). Çà òàêèõ îáñòàâè, ïîçèâà÷ ââàæàº, ùî çíîâó ³ñíóþòü ï³äñòàâè çóïèíåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ¹ 29/693-À, äî îñòàòî÷íîãî âèð³øåííÿ ïîâÿçàíî¿ ç íåþ ñïðàâè ¹ 29/692-33/157-11/224-à (22-à-4348/08).</FONT></P>
<P class="ps10"><FONT class="fs123">Çà ðîçïîðÿäæåííÿì Çàñòóïíèêà ãîëîâè Ãîñïîäàðñüêîãî ñóäó ì. Êèºâà â³ä 03.10.2013 ð. ó çâÿçêó îáðàííÿì ñóää³ Ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà Ñòàí³êà Ñ.Ð. íà ïîñàäó ñóää³ Êè¿âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó áóëî çä³éñíåíî ïîâòîðíèé àâòîìàòè÷íèé ðîçïîä³ë ñïðàâè ¹ 29/693-À.</FONT></P>
<P class="ps10"><FONT class="fs122">Çà ðåçóëüòàòàìè ïîâòîðíîãî àâòîìàòè÷íîãî ðîçïîä³ëó ñïðàâ, ñïðàâó ¹ 29/693-À ïåðåäàíî äëÿ ðîçãëÿäó ñóää³ Êàðòàâöåâ³é Þ.Â. </FONT></P>
<P class="ps10"><FONT class="fs121">19.11.2013 ð. â³ää³ëîì ä³ëîâîäñòâà ñóäó îäåðæàíî ëèñò ¹5082/9/26-58-10-38 â³ä 18.11.2013 ð., çã³äíî ÿêîãî ÄÏ² ó Ñîëîìÿíñüêîìó ðàéîí³ ÃÓ Ì³íäîõîä³â ì. Êèºâà ïîâ³äîìèâ ñóä ïðî òàêå.</FONT></P>
<P class="ps10"><FONT class="fs120">Ïîñòàíîâîþ Ãîñïîäàðñüêîãî ñóäó ì.Êèºâà â³ä 18.07.2007ð. ïî ñïðàâ³ ¹29/692-33/157-11/224-À ïîçîâí³ âèìîãè ïîçèâà÷à çàäîâîëåíî ïîâí³ñòþ.</FONT></P>
<P class="ps10"><FONT class="fs119">Çà ðåçóëüòàòàìè ðîçãëÿäó àïåëÿö³éíî¿ ñêàðãè Â³äïîâ³äà÷à, Êè¿âñüêèì àïåëÿö³éíèì àäì³í³ñòðàòèâíèì ñóäîì 07.09.2010 ð. ïî ñïðàâ³ ¹ 29/692-33/157-11/224-À áóëî ïðèéíÿòî ïîñòàíîâó, ÿêîþ àïåëÿö³éíó ñêàðãó ïîäàòêîâîãî îðãàíó çàäîâîëåíî, ïîñòàíîâó Ãîñïîäàðñüêîãî ñóäó ì. Êèºâà â³ä 18.07.2007 ð. ïî çãàäàí³é ñïðàâ³ ñêàñîâàíî - â çàäîâîëåíí³ ïîçîâíèõ âèìîã â³äìîâëåíî.</FONT></P>
<P class="ps10"><FONT class="fs118">Óõâàëîþ Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 25.01.2011 ðîêó êàñàö³éíó ñêàðãó ïîçèâà÷à çàäîâîëåíî, Ïîñòàíîâó Êè¿âñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 07.09.2010ð. ñêàñîâàíî, ïîñòàíîâó Ãîñïîäàðñüêîãî ñóäó ì. Êèºâà â³ä 18.07.2007 ð. çàëèøåíî â ñèë³.</FONT></P>
<P class="ps10"><FONT class="fs117">Ïîñòàíîâîþ Âåðõîâíîãî ñóäó Óêðà¿íè â³ä 14.11.2011 ðîêó çàÿâó ÄÏ² ó Ñîëîì'ÿíñüêîìó ðàéîí³ ì³ñòà Êèºâà çàäîâîëåíî, óõâàëó Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 25.01.2011ðîêó ñêàñîâàíî, ñïðàâó íàïðàâëåíî íà íîâèé ðîçãëÿä äî ñóäó êàñàö³éíî¿ ³íñòàíö³¿.</FONT></P>
<P class="ps10"><FONT class="fs116">Óõâàëîþ Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè â³ä 28.05.2012ð. ¹ Ê/9991/3450/12 êàñàö³éíó ñêàðãó ïîçèâà÷à çàäîâîëåíî - Ïîñòàíîâó Êè¿âñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 07.09.2010 ð. ñêàñîâàíî, ïîñòàíîâó Ãîñïîäàðñüêîãî ñóäó ì. Êèºâà â³ä 18.07.2007ð. çàëèøåíî â ñèë³.</FONT></P>
<P class="ps10"><FONT class="fs115">Óõâàëîþ Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè â³ä 06.09.2012ð. ¹ Ê/9991 /3034/12 Äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó Ñîëîìÿíñüêîìó ðàéîí³ ì. Êèºâà ÄÏÑ ó äîïóñêó äî ñïðàâè äëÿ ïåðåãëÿäó Âåðõîâíèì Ñóäîì Óêðà¿íè óõâàëè Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè â³ä 28.05.2012ð. ó ñïðàâ³ ¹29/692-33/157-11/224-À  â³äìîâëåíî.</FONT></P>
<P class="ps10"><FONT class="fs114">Ïðîòå, äî äàíîãî ëèñòà â³äïîâ³äà÷åì íå äîäàíî æîäíèõ äîêàç³â íà ï³äòâåðäæåííÿ çàçíà÷åíèõ ôàêò³â.</FONT></P>
<P class="ps10"><FONT class="fs113">13.01.2014 ð. â³ää³ëîì ä³ëîâîäñòâà ñóäó îòðèìàíî â³ä ÄÏ² ó Ñîëîìÿíñüêîìó ðàéîí³ ÃÓ Ì³íäîõîä³â ó ì. Êèºâ³ ëèñò ¹ 128/9/26-58-10-38 â³ä 09.01.2014 ð. äîäàòêîì äî ÿêîãî, ÄÏ² ó Ñîëîìÿíñüêîìó ðàéîí³ ÃÓ Ì³íäîõîä³â ó ì. Êèºâ³ íàäàëà êîï³¿ ïðîöåñóàëüíèõ äîêóìåíò³â, íà ï³äòâåðäæåííÿ ³íôîðìàö³¿, âèêëàäåíî¿ ó ëèñò³ ¹5082/9/26-58-10-38 â³ä 18.11.2013 ð.</FONT></P>
<P class="ps2"><FONT class="fs112">Òàêèì ÷èíîì, îáñòàâèíè, ùî çóìîâèëè çóïèíåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ¹ 29/693-À óñóíóò³.</FONT></P>
<P class="ps10"><FONT class="fs111">Â³äïîâ³äíî äî ÷.5 ñòàòò³ 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. Ïðî ïîíîâëåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ñóä ïîñòàíîâëÿº óõâàëó. Ç äíÿ ïîíîâëåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïåðåá³ã ïðîöåñóàëüíèõ ñòðîê³â ïðîäîâæóºòüñÿ. Ïðîâàäæåííÿ ó ñïðàâ³ ïðîäîâæóºòüñÿ ç³ ñòàä³¿, íà ÿê³é âîíî áóëî çóïèíåíî.</FONT></P>
<P class="ps10"><FONT class="fs110">Êð³ì òîãî, äîñë³äèâøè ìàòåð³àëè ñïðàâè ¹ 29/265-À ñóä çàçíà÷àº, ùî çã³äíî Ïîñòàíîâè Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 21.09.2011 ðîêó ¹ 981 «Ïðî óòâîðåííÿ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè», øëÿõîì ðåîðãàí³çàö³¿ Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ñîëîìÿíñüêîìó ðàéîí³ ì. Êèºâà, óòâîðåíî Äåðæàâíó ïîäàòêîâó ³íñïåêö³þ â Ñîëîìÿíñüêîìó ðàéîí³ Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè.</FONT></P>
<P class="ps0"><FONT class="fs109">Òàêîæ, Óêàçîì Ïðåçèäåíòà Óêðà¿íè ¹ 141/2013 â³ä 18.03.2013 ñòâîðåíî òà çàòâåðäæåíî Ïîëîæåííÿ ïðî Ì³í³ñòåðñòâî äîõîä³â òà çáîð³â Óêðà¿íè, ÿêå, ó ñâîþ ÷åðãó, º ïðàâîíàñòóïíèêîì Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè Óêðà¿íè òà Äåðæàâíî¿ ìèòíî¿ ñëóæáè Óêðà¿íè, ùî ðåîðãàí³çóþòüñÿ.</FONT></P>
<P class="ps0"><FONT class="fs108">Ïîñòàíîâîþ Êàá³íåòó ì³í³ñòð³â Óêðà¿íè ¹229 â³ä 20.03.13 óòâîðåíî ÿê þðèäè÷í³ îñîáè ïóáë³÷íîãî ïðàâà òåðèòîð³àëüí³ îðãàíè Ì³í³ñòåðñòâà äîõîä³â ³ çáîð³â çã³äíî ç äîäàòêîì 1, ó ÿêîìó çàçíà÷åíà Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Ñîëîìÿíñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó ì. Êèºâ³. Ò³ºþ æ ïîñòàíîâîþ Êàá³íåòó ì³í³ñòð³â Óêðà¿íè âèçíà÷åíî &nbsp;òåðèòîð³àëüí³ îðãàíè Ì³í³ñòåðñòâà äîõîä³â ³ çáîð³â ïðàâîíàñòóïíèêàìè òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè òà Äåðæàâíî¿ ìèòíî¿ ñëóæáè, ùî ðåîðãàí³çóþòüñÿ çã³äíî ç ïóíêòîì 2 ö³º¿ ïîñòàíîâè.</FONT></P>
<P class="ps10"><FONT class="fs107">Â³äïîâ³äíî äî ñòàòò³ 55 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà 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. Óñ³ ä³¿, â÷èíåí³ â àäì³í³ñòðàòèâíîìó ïðîöåñ³ äî âñòóïó ïðàâîíàñòóïíèêà, îáîâ'ÿçêîâ³ äëÿ íüîãî â òàê³é ñàì³é ì³ð³, ó ÿê³é âîíè áóëè á îáîâ'ÿçêîâ³ äëÿ îñîáè, ÿêó â³í çàì³íèâ.</FONT></P>
<P class="ps12"><FONT class="fs106">Çà òàêèõ îáñòàâèí, ñóä ä³éøîâ âèñíîâêó ïðî íåîáõ³äí³ñòü çàì³íè â³äïîâ³äà÷à, Äåðæàâíó ïîäàòêîâó ³íñïåêö³þ ó Ñîëîìÿíñüêîìó ðàéîí³ ì. Êèºâà íà Äåðæàâíó ïîäàòêîâó ³íñïåêö³þ ó Ñîëîìÿíñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó ì. Êèºâ³.</FONT></P>
<P class="ps10"><FONT class="fs105">Íà ï³äñòàâ³ âèêëàäåíîãî, êåðóþ÷èñü ñò. ñò. 55, ÷. 5 ñò. 156, ñò.ñò. 160, 165, 254 ÊÀÑ Óêðà¿íè, ñóä- </FONT></P>
<P class="ps13"><FONT class="fs85">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps9"><FONT class="fs104">1.          Ïðèéíÿòè ñïðàâó ¹ 29/693-À äî ñâîãî ïðîâàäæåííÿ.</FONT></P>
<P class="ps9"><FONT class="fs103">2.          Ïîíîâèòè ïðîâàäæåííÿ ó ñïðàâ³ ¹ 29/693-À.</FONT></P>
<P class="ps9"><FONT class="fs102">3.          Çàì³íèòè â³äïîâ³äà÷à, Äåðæàâíó ïîäàòêîâó ³íñïåêö³þ ó Ñîëîìÿíñüêîìó ðàéîí³ ì. Êèºâà íà éîãî ïðàâîíàñòóïíèêà, Äåðæàâíó ïîäàòêîâó ³íñïåêö³þ ó Ñîëîìÿíñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó ì. Êèºâ³.</FONT></P>
<P class="ps7"><FONT class="fs101">4.          Ñïðàâó ïðèçíà÷èòè äî ñóäîâîãî ðîçãëÿäó ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ íà 14.02.14 ð. î 12:00 ãîä. ó ïðèì³ùåíí³ Ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà (ì. Êè¿â, âóë. Áîãäàíà Õìåëüíèöüêîãî, 44-Á, çàë ¹ 19), ïðî ùî ïîâ³äîìèòè îñ³á, ÿê³ áåðóòü ó÷àñòü ó ñïðàâ³.</FONT></P>
<P class="ps8"><FONT class="fs99">Çîáîâ'ÿçàòè ó÷àñíèê³â ñóäîâîãî ïðîöåñó íàïðàâèòè äëÿ ó÷àñò³ ó ðîçãëÿä³ ñïðàâè ñâî¿õ ïîâíîâàæíèõ ïðåäñòàâíèê³â, äîêàçè, ùî ï³äòâåðäæóþòü ïîâíîâàæåííÿ ïðåäñòàâíèê³â áóäóòü çàëó÷åí³ äî ìàòåð³àë³â ñïðàâè </FONT><FONT class="fs96">(îðèã³íàëè äëÿ îãëÿäó, íàëåæíèì ÷èíîì çàñâ³ä÷åí³ êîï³¿ äî ìàòåð³àë³â ñïðàâè).</FONT></P>
<P><FONT class="fs98">Ñóääÿ                                                                                           Þ.Â. Êàðòàâöåâà </FONT></P>