<TITLE>920/88/15</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="fs73">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps10"><FONT class="fs72">ÓÕÂÀËÀ</FONT></P>
<P class="ps10"><FONT class="fs88">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè </FONT></P>
<P class="ps0"><FONT class="fs116"> "04" 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ 920/88/15</FONT></P>
<P class="ps5"><FONT class="fs77">Ó ñêëàä³ êîëåã³¿ ñóää³â: ãîëîâóþ÷èé ñóääÿ Çäîðîâêî Ë.Ì., ñóääÿ Ãåòüìàí Ð.À., ñóääÿ Øóòåíêî ².À., </FONT></P>
<P class="ps4"><FONT class="fs115">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Ñóìàõ ÃÓ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ Ì³í³ñòåðñòâà Äîõîä³â ³ çáîð³â Óêðà¿íè </FONT><FONT class="fs87">(âõ.¹ 776 Ñ/2)</FONT><FONT class="fs114"> íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä "15" ñ³÷íÿ 2015 ð. ó ñïðàâ³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 920/88/15 </FONT></P>
<P class="ps6"><FONT class="fs113">çà &nbsp;çàÿâîþ Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ </FONT></P>
<P class="ps6"><FONT class="fs112">äî &nbsp;&nbsp;&nbsp;ÒÎÂ "Ñóìè-Ìåä³àñåðâ³ñ"</FONT></P>
<P class="ps6"><FONT class="fs111">ïðî âèçíàííÿ áàíêðóòîì</FONT></P>
<P class="ps11"><FONT class="fs86">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps9"><FONT class="fs109">Â³äìîâëÿþ÷è ó ïðèéíÿòò³ çàÿâè, ãîñïîäàðñüêèé ñóä Ñóìñüêî¿ îáëàñò³ ââàæàâ, ùî çàÿâëåí³ äî áîðæíèêà âèìîãè íå º áåçñï³ðíèìè.</FONT></P>
<P class="ps9"><FONT class="fs108">ÄÏ² ó ì. Ñóìàõ ÃÓ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ íå ïîãîäèëàñü ç âèíåñåíîþ ãîñïîäàðñüêèì ñóäîì Ñóìñüêî¿ îáëàñò³ óõâàëîþ òà çâåðíóëàñü ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ç ïîñèëàííÿì íà íåïîâíå ç'ÿñóâàííÿ ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì îáñòàâèí ñïðàâè ïðîñèòü ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 15.01.2015ð. ó äàí³é ñïðàâ³ òà ïåðåäàòè ñïðàâó íà ðîçãëÿä äî ñóäó ïåðøî¿ ³íñòàíö³¿.</FONT></P>
<P class="ps9"><FONT class="fs107">Ðîçãëÿíóâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè, ñóäîâà êîëåã³ÿ Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ä³éøëà âèñíîâêó ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè, çâàæàþ÷è íà íàñòóïíå.</FONT></P>
<P class="ps8"><FONT class="fs106">Ñòàòòåþ 93 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè âñòàíîâëåíî, ùî àïåëÿö³éíà ñêàðãà ïîäàºòüñÿ íà ð³øåííÿ ì³ñöåâîãî ãîñïîäàðüêîãî ñóäó ïðîòÿãîì äåñÿòè äí³â</FONT><FONT class="fs93">,</FONT><FONT class="fs105"> </FONT><FONT class="fs80">à íà óõâàëó </FONT><FONT class="fs92">ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó - </FONT><FONT class="fs79">ïðîòÿãîì ï'ÿòè äí³â</FONT><FONT class="fs91"> ç äíÿ ¿õ îãîëîøåííÿ ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì</FONT><FONT class="fs104">. Ó ðàç³ ÿêùî â ñóäîâîìó çàñ³äàíí³ áóëî îãîëîøåíî ëèøå âñòóïíó òà ðåçîëþòèâíó ÷àñòèíó ð³øåííÿ, çàçíà÷åíèé ñòðîê îá÷èñëþºòüñÿ ç äíÿ ï³äïèñàííÿ ð³øåííÿ</FONT><FONT class="fs90">,</FONT><FONT class="fs103"> îôîðìëåíîãî â³äïîâ³äíî äî ñòàòò³ 84 öüîãî Êîäåêñó.</FONT></P>
<P class="ps8"><FONT class="fs102">Îñêàðæóâàíà óõâàëà ïðîãîëîøåíà ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì 15.01.2015ð., òîáòî îñòàíí³ì äíåì âñòàíîâëåíîãî ïðîöåñóàëüíèì çàêîíîì ñòðîêó íà ¿¿ îñêàðæåííÿ º 20.01.2015ð.</FONT></P>
<P class="ps8"><FONT class="fs101">ßê âáà÷àºòüñÿ ç àïåëÿö³éíî¿ ñêàðãè âîíà ïîäàíà 22.01.2015ð., ùî ï³äòâåðäæóºòüñÿ øòàìïîì âõ³äíî¿ êîðåñïîíäåíö³¿ ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ íà ïåðøîìó àðêóø³ àïåëÿö³éíî¿ ñêàðãè. </FONT></P>
<P class="ps8"><FONT class="fs100">Îòæå, àïåëÿö³éíà ñêàðãà ïîäàíà ï³ñëÿ çàê³í÷åííÿ ñòðîêó, âñòàíîâëåíîãî äëÿ ¿¿ ïîäàííÿ.</FONT></P>
<P class="ps9"><FONT class="fs99">Â³äïîâ³äíî äî ï. 4 ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè àïåëÿö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó ³ ïîâåðòàºòüñÿ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì, ÿêùî ñêàðãó ïîäàíî ï³ñëÿ çàê³í÷åííÿ ñòðîêó, âñòàíîâëåíîãî äëÿ ¿¿ ïîäàííÿ, áåç êëîïîòàííÿ ïðî â³äíîâëåííÿ öüîãî ñòðîêó.</FONT></P>
<P class="ps9"><FONT class="fs98">Äî àïåëÿö³éíî¿ ñêàðãè íå äîäàíî êëîïîòàííÿ ïðî â³äíîâëåííÿ ïðîïóùåíîãî ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè.</FONT></P>
<P class="ps9"><FONT class="fs97">Âðàõîâóþ÷è âèùåâèêëàäåíå òà êåðóþ÷èñü ñò. 86 òà ï. &nbsp;4 ñò. 97 &nbsp;Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, </FONT></P>
<P class="ps10"><FONT class="fs85">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps7"><FONT class="fs96">1. Ïîâåðíóòè àïåëÿö³éíó ñêàðãó ÄÏ² ó ì. Ñóìàõ ÃÓ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³.</FONT></P>
<P><FONT class="fs95">Äîäàòîê: çàÿâíèêó - ìàòåð³àëè ñêàðãè íà 4-õ àðê. ç äîäàòêàìè íà 51 àðê. Âñüîãî 55 àðê.</FONT></P>
<P><FONT class="fs84">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;Çäîðîâêî Ë.Ì. &nbsp;</FONT></P>
<P><FONT class="fs83">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;Ãåòüìàí Ð.À. &nbsp;</FONT></P>
<P><FONT class="fs82">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;Øóòåíêî ².À.</FONT></P>
<P><FONT class="fs76"> </FONT></P>
<P><FONT class="fs75"> &nbsp; </FONT></P>