<TITLE>903/1223/14</TITLE>
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<P class="ps19"><FONT class="fs83"> &nbsp;&nbsp;&nbsp;</FONT><FONT class="fs143"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps12"><FONT class="fs86">Ð²ÂÍÅÍÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps10"><FONT class="fs85">ÓÕÂÀËÀ</FONT></P>
<P class="ps10"><FONT class="fs105">ïðî ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè äî ïðîâàäæåííÿ</FONT></P>
<P class="ps10"> "19" ñ³÷íÿ 2015 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;&nbsp;&nbsp;Ñïðàâà ¹ 903/1223/14 &nbsp;</P>
<P class="ps11"><FONT class="fs104">Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿:</FONT></P>
<P class="ps11"><FONT class="fs103">Ãîëîâóþ÷îãî &nbsp;ñóää</FONT>³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs88">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;Ô³ë³ïîâà Ò.Ë.</P>
<P class="ps11"> <FONT class="fs102">ñóää³ &nbsp;</FONT><FONT class="fs141">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Áó÷èíñüêà Ã.Á. , <BR>
&nbsp;<FONT class="fs101">ñóää³ &nbsp;</FONT><FONT class="fs140">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Âàñèëèøèí À.Ð. &nbsp;&nbsp;</P>
<P class="ps6"><FONT class="fs100"> ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó</FONT> &nbsp;Ëóöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Âîëèíñüê³é îáëàñò³ &nbsp;íà &nbsp;óõâàëó &nbsp;ãîñïîäàðñüêîãî ñóäó Âîëèíñüêî¿ îáëàñò³ â³ä 05.12.14 ð. ó ñïðàâ³ ¹ 903/1223/14 </P>
<P class="ps11"><FONT class="fs99">çà ïîçîâîì </FONT>Ëóöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Âîëèíñüê³é îáëàñò³, <FONT class="fs108">ì.Ëóöüê</FONT></P>
<P class="ps13"><FONT class="fs98">äî </FONT>Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Êîìïàí³ÿ Ä³íàð", <FONT class="fs107">ì. Ëóöüê</FONT> </P>
<P class="ps13"><FONT class="fs97">ïðî</FONT><FONT class="fs90"> </FONT>ñêàñóâàííÿ ð³øåííÿ ïðî çì³íó ì³ñöåçíàõîäæåííÿ</P>
<P class="ps10"><FONT class="fs96">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps9"> Ñêàðæíèê - &nbsp;Ëóöüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Âîëèíñüê³é îáëàñò³ &nbsp;çâåðíóâñÿ äî Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Âîëèíñüêî¿ îáëàñò³ â³ä 05.12.2014 ð. &nbsp;ó ñïðàâ³ ¹903/1223/14. Îäíî÷àñíî íèì ïîäàíî êëîïîòàííÿ ïðî ïîíîâëåííÿ ïðîïóùåíîãî ñòðîêó äëÿ ¿¿ ïîäàííÿ, îñê³ëüêè àïåëÿíòîì âïåðøå &nbsp;àïåëÿö³éíó ñêàðãó áóëî ïîäàíî 16.12.2014 ð., àëå íà ï³äñòàâ³ ï.3 òà ï.4 ñò.97 ÃÏÊ Óêðà¿íè &nbsp;¿¿ áóëî ïîâåðíóòî àïåëÿíòó. Ï³ñëÿ óñóíåííÿ îáñòàâèí, ÿê³ ñëóãóâàëè ¿¿ ïîâåðíåííþ, àïåëÿö³éíó ñêàðãó áóëî ïîäàíî ïîâòîðíî ç êëîïîòàííÿì ïðî ïîíîâëåííÿ ñòðîêó.</P>
<P class="ps0">Â³äïîâ³äíî äî ÷.1 ñò.93 ÃÏÊ 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 ¿¿ îãîëîøåííÿ ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì.</P>
<P class="ps0">Íàäàâøè þðèäè÷íó îö³íêó ïðè÷èí ïðîïóñêó ñòðîêó íà àïåëÿö³éíå îñêàðæåííÿ, àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä &nbsp;ââàæàº ¿õ ïîâàæíèìè òà ïîíîâëþº ïðîöåñóàëüíèé ñòðîê, ç îãëÿäó íà íàñòóïíå.</P>
<P class="ps0">Ñòàòòåþ 129 Êîíñòèòóö³¿ Óêðà¿íè ãàðàíòóºòüñÿ ïðàâî íà àïåëÿö³éíå ³ êàñàö³éíå îñêàðæåííÿ ñóäîâîãî ð³øåííÿ.</P>
<P class="ps0">Ñòàòòåþ 2 Çàêîíó Óêðà¿íè "Ïðî ñóäîóñòð³é ³ ñòàòóñ ñóää³â" âñòàíîâëåíî, ùî ïðàâîñóääÿ â Óêðà¿í³ çä³éñíþºòüñÿ íà çàñàäàõ âåðõîâåíñòâà ïðàâà, çà ïðèíöèïîì çàáåçïå÷åííÿ êîæíîìó ïðàâà íà ñïðàâåäëèâèé ñóä.</P>
<P class="ps0">Çã³äíî ÷.1 ñò.53 ÃÏÊ Óêðà¿íè çà çàÿâîþ ñòîðîíè, ïðîêóðîðà ÷è ç ñâîº¿ ³í³ö³àòèâè ãîñïîäàðñüêèé ñóä ìîæå âèçíàòè ïðè÷èíó ïðîïóñêó âñòàíîâëåíîãî ñòðîêó ïîâàæíîþ ³ â³äíîâèòè ïðîïóùåíèé ñòðîê.</P>
<P class="ps14">Â³äòàê, êëîïîòàííÿ ñêàðæíèêà ï³äëÿãàº çàäîâîëåííþ, ïðîïóùåíèé ñòðîê äëÿ àïåëÿö³éíîãî îñêàðæåííÿ - ïîíîâëåííþ. &nbsp;&nbsp;&nbsp;</P>
<P class="ps9">Ïåðåâ³ðèâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè, ¿õ â³äïîâ³äí³ñòü âèìîãàì ÃÏÊ Óêðà¿íè, êîëåã³ÿ ñóää³â âñòàíîâèëà, ùî ïîäàí³ ìàòåð³àëè º äîñòàòí³ìè äëÿ ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè äî ïðîâàäæåííÿ.</P>
<P class="ps9">Êåðóþ÷èñü ñò.53, 93, 94, 98 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä, - </P>
<P class="ps10"><FONT class="fs95">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps15">1. Ïîíîâèòè &nbsp;Ëóöüê³é îá'ºäíàí³é äåðæàâí³é ïîäàòêîâ³é &nbsp;³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Âîëèíñüê³é îáëàñò³ ñòðîê äëÿ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ãîñïîäàðñüêîãî ñóäó Âîëèíñüêî¿ &nbsp;îáëàñò³ â³ä 05.12.2014 ð. ó ñïðàâ³ ¹903/1223/14.</P>
<P class="ps18">2. Ïðèéíÿòè àïåëÿö³éíó ñêàðãó äî ïðîâàäæåííÿ. </P>
<P class="ps8">4. Òîâàðèñòâó ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Êîìïàí³ÿ Ä³íàð" íàäàòè â³äçèâ íà àïåëÿö³éíó ñêàðãó.</P>
<P class="ps4">5. Âèêëèêàòè äëÿ ó÷àñò³ ó ñóäîâîìó çàñ³äàíí³ óïîâíîâàæåíèõ ïðåäñòàâíèê³â ñòîð³í (ç äîâ³ðåíîñòÿìè òà äîêóìåíòàìè, ùî ïîñâ³ä÷óþòü îñîáó)</P>
<P class="ps3"><FONT class="fs94">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;Ô³ë³ïîâà Ò.Ë. &nbsp;</FONT></P>
<P class="ps2"><FONT class="fs93">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;Áó÷èíñüêà Ã.Á. &nbsp;</FONT></P>
<P class="ps2"><FONT class="fs69"><BR>
</FONT><FONT class="fs92">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;Âàñèëèøèí À.Ð. &nbsp;</FONT></P>
<P><FONT class="fs75"> </FONT></P>