<TITLE>920/139/15</TITLE>
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<P class="ps11"><FONT class="fs23"> &nbsp;&nbsp;</FONT></P>
<P class="ps11"><FONT class="fs80">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps11"><FONT class="fs79">ÓÕÂÀËÀ</FONT></P>
<P class="ps11"><FONT class="fs96">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè </FONT></P>
<P class="ps0">"18" ëþòîãî 2015 ð.<FONT class="fs117"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 ¹ 920/139/15</FONT></P>
<P class="ps6"><FONT class="fs87">Êîëåã³ÿ ñóää³â ó ñêëàä³: ãîëîâóþ÷èé ñóääÿ Çäîðîâêî Ë.Ì., ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ïëàõîâ Î.Â., ñóääÿ Øóòåíêî ².À., </FONT></P>
<P class="ps4"><FONT class="fs116">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó ÄÏ² ó ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ </FONT><FONT class="fs95">(âõ.¹ 1119 Ñ/2)</FONT><FONT class="fs115"> íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä "26" ñ³÷íÿ 2015 ð. ó ñïðàâ³ ¹ 920/139/15 </FONT></P>
<P class="ps7"><FONT class="fs86">çà çàÿâîþ</FONT><FONT class="fs114"> Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ </FONT></P>
<P class="ps7"><FONT class="fs85">äî</FONT><FONT class="fs113"> Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Êåàòåõ", ì. Ñóìè</FONT></P>
<P class="ps7"><FONT class="fs84">ïðî âèçíàííÿ áàíêðóòîì</FONT></P>
<P class="ps11"><FONT class="fs94">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps9"><FONT class="fs112">23.01.2015ð. ÄÏ² ó ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ çâåðíóëàñü äî ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ÒÎÂ "Êðåàòåõ".</FONT></P>
<P class="ps9"><FONT class="fs111">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 26.01.2015ð. ó ñïðàâ³ ¹920/139/15 (ñóääÿ Ñîï'ÿíåíêî Î.Þ.) â³äìîâëåíî ó ïðèéíÿòò³ çàÿâè Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî áîðæíèêà - Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Êðåàòàõ"; ïîâåðíóòî Äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ çàÿâó ¹3926/9/18-19-10 â³ä 23.01.2015ð. ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî òà äîäàí³ äî íå¿ äîêóìåíòè.</FONT></P>
<P class="ps9"><FONT class="fs110">Íå ïîãîäèâøèñü ç óõâàëîþ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó, çàÿâíèê çâåðíóâñÿ äî Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïîñèëàþ÷èñü íà ïîðóøåííÿ ñóäîì ïåðøî¿ ³íñòàíö³¿ íîðì ìàòåð³àëüíîãî òà ïðîöåñóàëüíîãî ïðàâà, ïðîñèòü ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 26.01.2015ð., ñïðàâó ïåðåäàòè íà ðîçãëÿä ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³.</FONT></P>
<P class="ps10"><FONT class="fs109">Äîñë³äèâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè ó â³äïîâ³äíîñò³ äî âèìîã Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóäîâà êîëåã³ÿ ä³éøëà âèñíîâêó, ùî àïåëÿö³éíà ñêàðãà ï³äëÿãàº ïîâåðíåííþ, âèõîäÿ÷è ç íàñòóïíîãî.</FONT></P>
<P class="ps9"><FONT class="fs108">Ñòàòòÿ 93 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè âñòàíîâëþº, ùî àïåëÿö³éíà ñêàðãà ïîäàºòüñÿ íà ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ïðîòÿãîì äåñÿòè äí³â, à íà óõâàëó ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó - ïðîòÿãîì ï'ÿòè äí³â ç äíÿ ¿õ îãîëîøåííÿ ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì. </FONT></P>
<P class="ps9"><FONT class="fs107">Àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ïîñòàíîâëÿº óõâàëó ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè ó âèïàäêàõ, ÿêùî âîíà ïîäàíà ï³ñëÿ çàê³í÷åííÿ ñòðîê³â, óñòàíîâëåíèõ ö³ºþ ñòàòòåþ, ³ ñóä çà çàÿâîþ îñîáè, ÿêà ¿¿ ïîäàëà, íå çíàéäå ï³äñòàâ äëÿ ïîíîâëåííÿ ñòðîêó.</FONT></P>
<P class="ps10"><FONT class="fs106">Â³äïîâ³äíî äî ìàòåð³àë³â ñïðàâè, îñêàðæóâàíà óõâàëà âèíåñåíà ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì 26.01.2015ð.</FONT></P>
<P class="ps10"><FONT class="fs105">Çã³äíî â³äòèñêó ïå÷àòêè ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó, àïåëÿíò ïîäàâ àïåëÿö³éíó ñêàðãó 03.02.2015ð. (ïîøòîâèé êîíâåðò ó ìàòåð³àëàõ àïåëÿö³éíî¿ ñêàðãè â³äñóòí³é).</FONT></P>
<P class="ps10"><FONT class="fs104">Òàêèì ÷èíîì, àïåëÿö³éíà ñêàðãà áóëà ïîäàíà ³ç ïîðóøåííÿì âñòàíîâëåíîãî ñòàòòåþ 93 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñòðîêó.</FONT></P>
<P class="ps10"><FONT class="fs103">ßê âáà÷àºòüñÿ ³ç àïåëÿö³éíî¿ ñêàðãè, çàÿâè ïðî ïîíîâëåííÿ ïðîïóùåíîãî ñòðîêó, âñòàíîâëåíîãî ÷èííèì ãîñïîäàðñüêèì ïðîöåñóàëüíèì çàêîíîäàâñòâîì, àïåëÿíòîì äî àïåëÿö³éíî¿ ñêàðãè íå äîäàíî. &nbsp;</FONT></P>
<P class="ps5"><FONT class="fs102"> Â³äïîâ³äíî äî ïóíêòó 4 ÷àñòèíè 1 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 ïîíîâëåííÿ öüîãî ñòðîêó àáî òàêå êëîïîòàííÿ â³äõèëåíî.</FONT></P>
<P class="ps10"><FONT class="fs101">Âðàõîâóþ÷è âèêëàäåíå, àïåëÿö³éíà ñêàðãà Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ íå ïðèéìàºòüñÿ äî ðîçãëÿäó ³ ï³äëÿãàº ïîâåðíåííþ.</FONT></P>
<P class="ps8"><FONT class="fs100">Êåðóþ÷èñü ñò. 93, ï. 4 ÷. 1 ñò. 97 &nbsp;Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó</FONT></P>
<P class="ps11"><FONT class="fs93">ÓÕÂÀËÈËÀ:</FONT></P>
<P class="ps8"><FONT class="fs99">Ïîâåðíóòè Äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ àïåëÿö³éíó ñêàðãó òà äîäàí³ äî íå¿ äîêóìåíòè.</FONT></P>
<P><FONT class="fs92">Äîäàòîê:</FONT><FONT class="fs98"> çàÿâíèêó - ìàòåð³àëè ñêàðãè íà 50 àðê., ó òîìó ÷èñë³ ïîøòîâ³ êâèòàíö³¿ íà 2 àðê.</FONT></P>
<P class="ps2"><FONT class="fs91">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 class="ps1"><FONT class="fs90">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;Ïëàõîâ Î.Â. &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs89">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 class="ps3"><FONT class="fs83"> </FONT></P>
<P><FONT class="fs82"> &nbsp; </FONT></P>