<TITLE>926/04-á/15</TITLE>
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<P class="ps5"><FONT class="fs97"><IMG src="herb.gif" height=48 width=36></FONT></P>
<P class="ps2"><FONT class="fs53">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ &nbsp;×ÅÐÍ²ÂÅÖÜÊÎ¯ &nbsp;ÎÁËÀÑÒ²</FONT></P>
<P class="ps2"><FONT class="fs55">ÓÕÂÀËÀ</FONT></P>
<P class="ps2"><FONT class="fs63">ïðî ïîâåðíåííÿ çàÿâè ùîäî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî</FONT></P>
<P class="ps0"><FONT class="fs62"> "05" ñ³÷íÿ 2015 ð. &nbsp;&nbsp;&nbsp;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs61">&nbsp;¹ 926/04-á/15</FONT></P>
<P class="ps0">Çà çàÿâîþ Ê³öìàíñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ÃÓ Ì³íäîõîä³â ó ×åðí³âåöüêî¿ îáëàñò³ &nbsp;</P>
<P class="ps0">           </P>
<P class="ps0">äî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ì³ðàæ ËÒÄ, ñìò. Ëóæàíè Ê³öìàíñüêîãî ðàéîíó ×åðí³âåöüêî¿ îáëàñò³</P>
<P class="ps0">ïðî &nbsp;âèçíàííÿ áîðæíèêà áàíêðóòîì &nbsp;</P>
<P class="ps4"><FONT class="fs60">Ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ò.². Êîâàëü÷óê</FONT></P>
<P>Ðîçãëÿíóâøè ïîäàí³ ìàòåð³àëè,</P>
<P class="ps2"><FONT class="fs59">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps1">Çàÿâíèê  Ê³öìàíñüêà îáºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ÃÓ Ì³íäîõîä³â ó ×åðí³âåöüêî¿ îáëàñò³ &nbsp;çâåðíóëàñÿ ³ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî â ïîðÿäêó ñò.ñò. 10-12 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì ³ ïðîñèòü ïîðóøèòè ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ì³ðàæ ËÒÄ òà âèçíàòè áåçñï³ðí³ âèìîãè Ê³öìàíñüêî¿ ÎÄÏ² â ñóì³ 1223203,98 ãðí.</P>
<P class="ps1">Çàçíà÷åíà çàÿâà íå ìîæå áóòè ïðèéíÿòà äî ðîçãëÿäó, îñê³ëüêè íå â³äïîâ³äàº âèìîãàì Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì (äàë³  Çàêîí).</P>
<P class="ps1">Â³äïîâ³äíî äî ñò. 1 Çàêîíó áîðæíèê  öå ñóáºêò ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³ (þðèäè÷íà îñîáà àáî ô³çè÷íà îñîáà - ï³äïðèºìåöü), íåñïðîìîæíèé âèêîíàòè ïðîòÿãîì òðüîõ ì³ñÿö³â ñâî¿ ãðîøîâ³ çîáîâÿçàííÿ ï³ñëÿ íàñòàííÿ âñòàíîâëåíîãî ñòðîêó ¿õ âèêîíàííÿ, ÿê³ ï³äòâåðäæåí³ ñóäîâèì ð³øåííÿì, ùî íàáðàëî çàêîííî¿ ñèëè, òà ïîñòàíîâîþ ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì.</P>
<P class="ps1"> Â³äïîâ³äíî äî ñò. 10 Çàêîíó ñïðàâà ïðî áàíêðóòñòâî ïîðóøóºòüñÿ ãîñïîäàðñüêèì ñóäîì, ÿêùî áåçñï³ðí³ âèìîãè êðåäèòîðà (êðåäèòîð³â) äî áîðæíèêà ñóêóïíî ñòàíîâëÿòü íå ìåíøå òðüîõñîò ì³í³ìàëüíèõ ðîçì³ð³â çàðîá³òíî¿ ïëàòè, ÿê³ íå áóëè çàäîâîëåí³ áîðæíèêîì ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ âñòàíîâëåíîãî äëÿ ¿õ ïîãàøåííÿ ñòðîêó, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì.</P>
<P class="ps1">Áåçñï³ðí³ âèìîãè êðåäèòîð³â - ãðîøîâ³ âèìîãè êðåäèòîð³â, ï³äòâåðäæåí³ ñóäîâèì ð³øåííÿì, ùî íàáðàëî çàêîííî¿ ñèëè, ³ ïîñòàíîâîþ ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, çã³äíî ç ÿêèì â³äïîâ³äíî äî çàêîíîäàâñòâà çä³éñíþºòüñÿ ñïèñàííÿ êîøò³â ç ðàõóíê³â áîðæíèêà. </P>
<P class="ps1">Â³äïîâ³äíî äî ÷. 2 ñò. 11 Çàêîíó äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî äîäàºòüñÿ, çîêðåìà, â³äïîâ³äíà ïîñòàíîâà îðãàíó äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ ç âèêîíàííÿ âèìîã êðåäèòîðà.</P>
<P class="ps1">Òàêîæ çã³äíî ç àáç. 2 ÷. 7 ñò. 11 Çàêîíó äî çàÿâè êðåäèòîðà äîäàºòüñÿ êîï³ÿ âèêîíàâ÷îãî äîêóìåíòà.</P>
<P class="ps1">Ó çàÿâ³ Ê³öìàíñüêà ÎÄÏ² ïîñèëàºòüñÿ íà òå, ùî ïîñòàíîâàìè ×åðí³âåöüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 24.12.2013 ð. ó ñïðàâ³ ¹ 824/2643/13-à òà â³ä 02.04.2014 ð. ó ñïðàâ³ ¹ 824/1611/14-à ç ðàõóíê³â òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ì³ðàæ ËÒÄ ñòÿãíóòî ïîäàòêîâèé áîðã íà çàãàëüíó ñóìó 1223203,98 ãðí., ÿê³ çàÿâíèê çàçíà÷àº ÿê áåçñï³ðí³ âèìîãè äî áîðæíèêà.</P>
<P class="ps1">Â³äïîâ³äíî äî ñò. 2 Çàêîíó ïðîâàäæåííÿ ó ñïðàâàõ ïðî áàíêðóòñòâî ðåãóëþºòüñÿ öèì Çàêîíîì, Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè, ³íøèìè çàêîíîäàâ÷èìè àêòàìè Óêðà¿íè.</P>
<P class="ps1">Ó çàÿâ³ Ê³öìàíñüêî¿ ÎÄÏ² ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ì³ðàæ ËÒÄ çàçíà÷åíî, ùî ïîäàòêîâèì îðãàíîì ç ìåòîþ ïðèìóñîâîãî âèêîíàííÿ ïîñòàíîâ ×åðí³âåöüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó ïðî ñòÿãíåííÿ ç áîðæíèêà ïîäàòêîâîãî áîðãó òà øòðàôíèõ ñàíêö³é âèñòàâëåíî ³íêàñîâ³ äîðó÷åííÿ, ÿê³ áóëè ïîâåðíóò³ áàíêàìè ïî ïðè÷èí³ â³äñóòíîñò³ êîøò³â äëÿ çàäîâîëåííÿ âèìîã ñòÿãóâà÷à.</P>
<P class="ps1">ßê çàçíà÷àëîñÿ âèùå, â ðîçóì³íí³ ñïåö³àëüíîãî Çàêîíó, ÿêèì ðåãóëþºòüñÿ ïðîâàäæåííÿ ó ñïðàâàõ ïðî áàíêðóòñòâî, òåðì³í áîðæíèê âèçíà÷åíî ÿê ñóáºêò ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³ (þðèäè÷íà îñîáà àáî ô³çè÷íà îñîáà - ï³äïðèºìåöü), íåñïðîìîæíèé âèêîíàòè ïðîòÿãîì òðüîõ ì³ñÿö³â ñâî¿ ãðîøîâ³ çîáîâÿçàííÿ ï³ñëÿ íàñòàííÿ âñòàíîâëåíîãî ñòðîêó ¿õ âèêîíàííÿ, ÿê³ ï³äòâåðäæåí³ ñóäîâèì ð³øåííÿì, ùî íàáðàëî çàêîííî¿ ñèëè, òà ïîñòàíîâîþ ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì.</P>
<P class="ps1">Ê³öìàíñüêîþ ÎÄÏ² íàïðàâëÿëèñÿ çàïèòè äî â³äïîâ³äíèõ óñòàíîâ äëÿ âñòàíîâëåííÿ íàÿâíîñò³ ìàéíà áîðæíèêà.</P>
<P class="ps1">Îäíàê äî îðãàí³â ÄÂÑ ç ìåòîþ ïðèìóñîâîãî âèêîíàííÿ ïîñòàíîâ ×åðí³âåöüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 24.12.2013 ð. ó ñïðàâ³ ¹ 824/2643/13-à òà â³ä 02.04.2014 ð. ó ñïðàâ³ ¹ 824/1611/14-à Ê³öìàíñüêà ÎÄÏ² íå çâåðòàëàñÿ, êîï³é âèêîíàâ÷èõ äîêóìåíò³â òà ïîñòàíîâ ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ ïðî ïðèìóñîâå âèêîíàííÿ çàçíà÷åíèõ ïîñòàíîâ îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó äî çàÿâè íå äîëó÷åíî.</P>
<P class="ps1">Ñòàòòÿ 34 ÃÏÊ Óêðà¿íè ì³ñòèòü ³ìïåðàòèâíèé ïðèïèñ, ùî îáñòàâèíè ñïðàâè, ÿê³ â³äïîâ³äíî äî çàêîíîäàâñòâà ïîâèíí³ áóòè ï³äòâåðäæåí³ ïåâíèìè çàñîáàìè äîêàçóâàííÿ, íå ìîæóòü ï³äòâåðäæóâàòèñü ³íøèìè çàñîáàìè äîêàçóâàííÿ. Â³äïîâ³äíî äî ÷. 3 ñò. 10 Çàêîíó áåçñï³ðíèìè º ãðîøîâ³ âèìîãè êðåäèòîð³â, ï³äòâåðäæåí³ ñóäîâèì ð³øåííÿì, ùî íàáðàëî çàêîííî¿ ñèëè, ³ ïîñòàíîâîþ ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ. </P>
<P class="ps1">Â³äòàê, çàÿâíèê óñóïåðå÷ âèìîãàì Çàêîíó íå íàäàâ íàëåæíèõ ³ äîïóñòèìèõ ó ðîçóì³íí³ ñò. 11 Çàêîíó ³ ñò. 34 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè äîêàç³â ó ï³äòâåðäæåííÿ âèêëàäåíèõ ó çàÿâ³ îáñòàâèí, ÿê³ äàþòü ï³äñòàâè äëÿ ïðèéíÿòòÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî äî ðîçãëÿäó. </P>
<P class="ps1">Â ïóíêò³ 12 ²íôîðìàö³éíîãî ëèñòà Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 28.03.2013 ð. ¹ 01-06/606/2013 Ïðî Çàêîí Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì (ó ðåäàêö³¿ Çàêîíó Óêðà¿íè â³ä 22.12.2011 N 4212-VI) ÿê îäíó ç ï³äñòàâ ïîâåðíåííÿ çàÿâè ïåðåäáà÷åíî íåïîäàííÿ çàÿâíèêîì-êðåäèòîðîì äîêàç³â íåñïðîìîæíîñò³ áîðæíèêà âèêîíàòè ãðîøîâ³ çîáîâÿçàííÿ ó âñòàíîâëåíîìó ðîçì³ð³ ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, ÿêùî ³íøå íå ïåðåäáà÷åíî Çàêîíîì. Ó çâÿçêó ç öèì ñòðîê íåâèêîíàííÿ áîðæíèêîì ãðîøîâîãî çîáîâÿçàííÿ äëÿ âèçíà÷åííÿ íåïëàòîñïðîìîæíîñò³ áîðæíèêà ïî÷èíàºòüñÿ ç ìîìåíòó â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ.</P>
<P class="ps1">Ç îãëÿäó íà íàâåäåí³ ïðèïèñè Çàêîíó òà ðîçÿñíåííÿ Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ó ñóäó íåìàº ï³äñòàâ ââàæàòè, ùî íàä³ñëàííÿ áàíêàì ³íêàñîâèõ äîðó÷åíü òà ¿õ ïîâåðíåííÿ çàÿâíèêó º ï³äòâåðäæåííÿì íåñïðîìîæíîñò³ áîðæíèêà âèêîíàòè ãðîøîâ³ çîáîâÿçàííÿ ïåðåä ³í³ö³þþ÷èì êðåäèòîðîì, à òàêîæ, ùî ãðîøîâ³ çîáîâÿçàííÿ íå âèêîíàí³ áîðæíèêîì ïðîòÿãîì òðüîõ ì³ñÿö³â, îñê³ëüêè â³äë³ê â³äïîâ³äíîãî ñòðîêó ïî÷èíàºòüñÿ ç ìîìåíòó â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ. </P>
<P class="ps1"> Ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî áåç ïîñòàíîâè ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ Çàêîíîì Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì íå ïåðåäáà÷åíî.</P>
<P class="ps1">Ó â³äïîâ³äíîñò³ äî ñò. 19 Êîíñòèòóö³¿ Óêðà¿íè ãîñïîäàðñüêèé ñóä çîáîâÿçàíèé ä³ÿòè ëèøå íà ï³äñòàâ³, â ìåæàõ ïîâíîâàæåíü òà ó ñïîñ³á, ùî ïåðåäáà÷åí³ Êîíñòèòóö³ºþ òà çàêîíàìè Óêðà¿íè. </P>
<P class="ps1">Ñë³ä òàêîæ âçÿòè äî óâàãè, ùî Âèùèé àäì³í³ñòðàòèâíèé ñóä Óêðà¿íè â ³íôîðìàö³éíîìó ëèñò³ â³ä 24.10.2013 ðîêó ¹ 1484/12/13-13 çàçíà÷èâ, ùî ðîçÿñíåííÿ ïèòàííÿ, ÷è ìîæóòü ñóäîâ³ ð³øåííÿ ïðî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà/àáî ³íêàñîâ³ äîðó÷åííÿ ïðî ñòÿãíåííÿ â³äïîâ³äíèõ êîøò³â ðîçãëÿäàòèñÿ ÿê äîêóìåíòè, ùî ï³äòâåðäæóþòü ³ñíóâàííÿ áåçñï³ðíèõ âèìîã êðåäèòîð³â ó ðîçóì³íí³ çàêîíîäàâñòâà, ùî ðåãóëþº â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà òà âèçíàííÿ éîãî áàíêðóòîì, íå ñòîñóºòüñÿ êîìïåòåíö³¿ àäì³í³ñòðàòèâíèõ ñóä³â, îñê³ëüêè îñòàíí³ íå ðîçãëÿäàþòü ñïðàâè ö³º¿ êàòåãîð³¿.</P>
<P class="ps1">Â³äïîâ³äíî äî ÷. 1 ñò. 15 Çàêîíó ãîñïîäàðñüêèé ñóä íå ï³çí³øå ïÿòè äí³â ç äíÿ íàäõîäæåííÿ äî ãîñïîäàðñüêîãî ñóäó çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ïîâåðòàº ¿¿ òà äîäàí³ äî íå¿ äîêóìåíòè áåç ðîçãëÿäó, ÿêùî, çîêðåìà, çàÿâíèê-êðåäèòîð íå ïîäàâ äîêàç³â íåñïðîìîæíîñò³ áîðæíèêà âèêîíàòè ñâî¿ ãðîøîâ³ çîáîâÿçàííÿ ïåðåä êðåäèòîðàìè â ðîçì³ð³, âèçíà÷åíîìó ÷àñòèíîþ òðåòüîþ ñòàòò³ 10 öüîãî Çàêîíó, ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì.</P>
<P class="ps1">Íà ï³äñòàâ³ âèêëàäåíîãî, êåðóþ÷èñü ñò. ñò. 10, 11, ÷. 1 ñò. 15 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, ãîñïîäàðñüêèé ñóä,</P>
<P class="ps2"><FONT class="fs58">Ó Õ Â À Ë È Â :</FONT></P>
<P class="ps1"> 1. Çàÿâó Ê³öìàíñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ äî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ì³ðàæ ËÒÄ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ïîâåðíóòè çàÿâíèêó áåç ðîçãëÿäó.</P>
<P><FONT class="fs57">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;Ò.².Êîâàëü÷óê </FONT></P>