<TITLE>922/5198/14</TITLE>
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<P class="ps13"><FONT class="fs24"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps10"><FONT class="fs20"> &nbsp;&nbsp;</FONT></P>
<P class="ps10"><FONT class="fs81">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps10"><FONT class="fs80">ÓÕÂÀËÀ</FONT></P>
<P class="ps10"><FONT class="fs99">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè </FONT></P>
<P class="ps0"><FONT class="fs128"> "05" ëþòîãî 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;Ñïðàâà ¹ 922/5198/14</FONT></P>
<P class="ps5"><FONT class="fs90">Êîëåã³ÿ ñóää³â ó ñêëàä³: </FONT></P>
<P class="ps5"><FONT class="fs89">ãîëîâóþ÷èé ñóääÿ Ïåëèïåíêî Í.Ì., ñóääÿ ²âàê³íà Â.Î., ñóääÿ Êàìèøåâà Ë.Ì. </FONT></P>
<P class="ps4"><FONT class="fs127">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó â³äïîâ³äà÷à </FONT><FONT class="fs98">(âõ. 841 Õ/1-6) </FONT><FONT class="fs126">íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 13 ñ³÷íÿ 2015 ðîêó ó ñïðàâ³ </FONT></P>
<P class="ps8"><FONT class="fs88">çà ïîçîâîì</FONT><FONT class="fs97"> </FONT><FONT class="fs125">Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «ÀÌ²», ì. Ìàð³óïîëü</FONT></P>
<P class="ps8"><FONT class="fs87">äî</FONT><FONT class="fs124"> Áîãîäóõ³âñüêî¿ ÎÄÏ² Ãîëîâíîãî óïðàâë³ííÿ Ì³í³ñòåðñòâà äîõîä³â ó Õàðê³âñüê³é îáëàñò³</FONT></P>
<P class="ps8"><FONT class="fs86">òðåòÿ îñîáà,</FONT><FONT class="fs123"> ÿêà íå çàÿâëÿº ñàìîñò³éíèõ âèìîã íà ïðåäìåò ñïîðó íà ñòîðîí³ â³äïîâ³äà÷à: Óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Áîãîäóõ³âñüêîìó ðàéîí³ Õàðê³âñüêî¿ îáëàñò³</FONT></P>
<P><FONT class="fs85">ïðî</FONT><FONT class="fs122"> ñòÿãíåííÿ</FONT></P>
<P class="ps11"><FONT class="fs96">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps9"><FONT class="fs121">Ð³øåííÿì ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 13 ñ³÷íÿ 2015 ðîêó ó ñïðàâ³ ¹ 922/5198/14 (ñóääÿ Ö³ðóê Î.Ì.) ïîçîâí³ âèìîãè çàäîâîëåí³ ó ïîâíîìó îáñÿç³.</FONT></P>
<P class="ps9"><FONT class="fs120">Â³äïîâ³äà÷ ³ç âêàçàíèì ð³øåííÿì ñóäó íå ïîãîäèâñÿ, çâåðíóâñÿ äî Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïðîñèòü ñêàñóâàòè ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 15 ñ³÷íÿ 2015 ðîêó ó ñïðàâ³ ¹922/5198/14 òà ïðèéíÿòè íîâå ð³øåííÿ, ÿêèì â çàäîâîëåíí³ ïîçîâó â³äìîâèòè.</FONT></P>
<P class="ps6"><FONT class="fs119">Ïåðåâ³ðèâøè ìàòåð³àëè ïîäàíî¿ àïåëÿö³éíî¿ ñêàðãè, êîëåã³ÿ ñóää³â ä³éøëà âèñíîâêó ïðî ¿¿ ïîâåðíåííÿ, ç îãëÿäó íà íàñòóïíå.</FONT></P>
<P class="ps9"><FONT class="fs118">Ñòàòòåþ 94 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè âñòàíîâëåí³ âèìîãè äî ôîðìè òà çì³ñòó àïåëÿö³éíî¿ ñêàðãè.</FONT></P>
<P class="ps9"><FONT class="fs117">×àñòèíîþ òðåòüîþ ö³º¿ ñòàòò³ ïåðåäáà÷åíî, ùî äî àïåëÿö³éíî¿ ñêàðãè äîäàþòüñÿ, çîêðåìà, äîêàçè ñïëàòè ñóäîâîãî çáîðó.</FONT></P>
<P class="ps9"><FONT class="fs116">Ñïðàâëÿííÿ ñóäîâîãî çáîðó â Óêðà¿í³ ðåãóëþºòüñÿ Çàêîíîì Óêðà¿íè "Ïðî ñóäîâèé çá³ð", ÿêèé íàáðàâ ÷èííîñò³ ç 01 ëèñòîïàäà 2011 ðîêó.</FONT></P>
<P class="ps9"><FONT class="fs115">Ñòàòòåþ 2 âêàçàíîãî Çàêîíó âñòàíîâëåíî, ùî ïëàòíèêàìè ñóäîâîãî çáîðó º ãðîìàäÿíè Óêðà¿íè, ³íîçåìö³, îñîáè áåç ãðîìàäÿíñòâà, ï³äïðèºìñòâà, óñòàíîâè, îðãàí³çàö³¿, ³íø³ þðèäè÷í³ îñîáè (ó òîìó ÷èñë³ ³íîçåìí³) òà ô³çè÷í³ îñîáè - ï³äïðèºìö³, ÿê³ çâåðòàþòüñÿ äî ñóäó.</FONT></P>
<P class="ps9"><FONT class="fs114">Ïåðåë³ê îáºêò³â ñïðàâëÿííÿ ñóäîâîãî çáîðó íàâåäåíî ó ñòàòò³ 3 Çàêîíó, à ðîçì³ð ñòàâîê ñóäîâîãî çáîðó  ó ñòàòò³ 4 Çàêîíó.</FONT></P>
<P class="ps9"><FONT class="fs113">Çã³äíî ç ï³äïóíêòîì 4 ïóíêòó 2 ÷àñòèíè 1 ñòàòò³ 4 Çàêîíó Óêðà¿íè Ïðî ñóäîâèé çá³ð ñòàâêà ñóäîâîãî çáîðó çà ïîäàííÿ äî ãîñïîäàðñüêîãî ñóäó àïåëÿö³éíî¿ ñêàðãè íà ð³øåííÿ ñóäó âñòàíîâëþºòüñÿ ó ðîçì³ð³ 50 â³äñîòê³â ñòàâêè, ùî ï³äëÿãàº ñïëàò³ ïðè ïîäàíí³ ïîçîâíî¿ çàÿâè, à ó ðàç³ ïîäàííÿ ïîçîâíî¿ çàÿâè ìàéíîâîãî õàðàêòåðó - 50 â³äñîòê³â ñòàâêè, îá÷èñëåíî¿ âèõîäÿ÷è ç îñïîðþâàíî¿ ñóìè. </FONT></P>
<P class="ps9"><FONT class="fs112">Ïåðåâ³ðêîþ ìàòåð³àë³â àïåëÿö³éíî¿ ñêàðãè âñòàíîâëåíî, ùî äî àïåëÿö³éíî¿ ñêàðãè íå äîäàíî äîêóìåíò³â, ùî ï³äòâåðäæóþòü ñïëàòó ñóäîâîãî ó âñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³.</FONT></P>
<P class="ps9"><FONT class="fs111">Ó â³äïîâ³äíîñò³ äî ï. 21 ñòàòò³ 5 Çàêîíó Óêðà¿íè Ïðî ñóäîâèé çá³ð â³ä ñïëàòè ñóäîâîãî çáîðó çâ³ëüíÿþòüñÿ, çîêðåìà, Ì³í³ñòåðñòâî ô³íàíñ³â Óêðà¿íè, ì³ñöåâ³ ô³íàíñîâ³ îðãàíè, îðãàíè äîõîä³â ³ çáîð³â  ó ñïðàâàõ, ïîâÿçàíèõ ç ïèòàííÿì, ùî ñòîñóþòüñÿ ïîâíîâàæåíü öèõ îðãàí³â.</FONT></P>
<P class="ps9"><FONT class="fs110">Ñòàòòåþ 129 Êîíñòèòóö³¿ Óêðà¿íè ÿê îäíó ³ç çàñàä ñóäî÷èíñòâà âèçíà÷åíî ð³âí³ñòü óñ³õ ó÷àñíèê³â ñóäîâîãî ïðîöåñó ïåðåä çàêîíîì ³ ñóäîì, îòæå â òîìó ÷èñë³ é îðãàí³â äåðæàâíî¿ âëàäè.</FONT></P>
<P class="ps9"><FONT class="fs109">Â³äïîâ³äà÷, Áîãîäóõ³âñüêà ÎÄÏ² Ãîëîâíîãî óïðàâë³ííÿ Ì³í³ñòåðñòâà äîõîä³â ó Õàðê³âñüê³é îáëàñò³, çâåðòàþ÷èñü ç àïåëÿö³éíîþ ñêàðãîþ íà &nbsp;ð³øåííÿ ñóäó ó ñïðàâ³ ¹922/5198/14, ïîâèíåí ñïëàòèòè ñóäîâèé çá³ð, îñê³ëüêè âèñòóïàº ó çàçíà÷åí³é ñïðàâ³ ÿê ó÷àñíèê öèâ³ëüíèõ â³äíîñèí, à íå ÿê ïðåäñòàâíèê âëàäè ïðè çä³éñíåíí³ ñâî¿õ ïîâíîâàæåíü.</FONT></P>
<P class="ps9"><FONT class="fs108">Â³äïîâ³äíî äî ïóíêòó 3 ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè àïåëÿö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó ³ ïîâåðòàºòüñÿ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì â ðàç³, ÿêùî äî ñêàðãè íå äîäàíî äîêóìåíò³â, ùî ï³äòâåðäæóþòü ñïëàòó ñóäîâîãî çáîðó ó âñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³</FONT><FONT class="fs101">.</FONT></P>
<P class="ps9"><FONT class="fs107">Ïðèéìàþ÷è äî óâàãè, ùî àïåëÿíò íå íàäàâ äîêàçè ñïëàòè ñóäîâîãî çáîðó ó âñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³, êîëåã³ÿ ñóää³â ä³éøëà âèñíîâêó ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè.</FONT></P>
<P class="ps9"><FONT class="fs106">Êåðóþ÷èñü &nbsp;ïóíêòîì 3 ÷àñòèíè 1 ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â, -</FONT></P>
<P class="ps11"><FONT class="fs95">ÓÕÂÀËÈËÀ:</FONT></P>
<P class="ps9"><FONT class="fs105">Ïîâåðíóòè àïåëÿö³éíó ñêàðãó </FONT><FONT class="fs130">Áîãîäóõ³âñüê³é îá'ºäíàí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³í³ñòåðñòâà äîõîä³â ó Õàðê³âñüê³é îáëàñò³</FONT><FONT class="fs104">.</FONT></P>
<P class="ps9"><FONT class="fs103">Äîäàòîê: çàÿâíèêó - ìàòåð³àëè ñêàðãè íà 7 àðê.: àïåëÿö³éíà ñêàðãà íà 4 àðê., ô³ñêàëüíèé ÷åê íà 1 àðê., îïèñ âêëàäåííÿ íà 1 àðê., äîâ³ðåí³ñòü íà 1 àðê.</FONT></P>
<P><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;&nbsp;&nbsp;Ïåëèïåíêî Í.Ì. &nbsp;</FONT></P>
<P><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;&nbsp;&nbsp;²âàê³íà Â.Î. &nbsp;</FONT></P>
<P><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;&nbsp;&nbsp;Êàìèøåâà Ë.Ì.</FONT></P>
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