<TITLE>918/89/15</TITLE>
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<P class="ps14"><FONT class="fs185"> </FONT><FONT class="fs183"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps10"><FONT class="fs179"> &nbsp;&nbsp;</FONT></P>
<P class="ps10"><FONT class="fs109">Ð²ÂÍÅÍÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps10"><FONT class="fs108">ÓÕÂÀËÀ</FONT></P>
<P class="ps10"><FONT class="fs130">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè </FONT></P>
<P class="ps10">"23" 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ &nbsp;&nbsp;918/89/15</P>
<P class="ps8"><FONT class="fs129">Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿:</FONT></P>
<P class="ps8"><FONT class="fs128">Ãîëîâóþ÷èé &nbsp;ñóääÿ </FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs111">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;Ïàâëþê ². Þ.</P>
<P class="ps8"> <FONT class="fs127">ñóääÿ &nbsp;</FONT><FONT class="fs177">&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;Ãóäàê À.Â. , <BR>
&nbsp;<FONT class="fs126">ñóääÿ &nbsp;</FONT><FONT class="fs176">&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;Ãóëîâà À.Ã. &nbsp;&nbsp;</P>
<P class="ps7">ðîçãëÿíóâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè Ãîùàíñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ð³âíåíñüê³é îáëàñò³, ñìò.Ãîùà Ð³âíåíñüêî¿ îáëàñò³</P>
<P class="ps7">íà &nbsp;óõâàëó &nbsp;ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³ </P>
<P class="ps7">â³ä "04" ëþòîãî 2015 ð. ó ñïðàâ³ ¹ 918/89/15 </P>
<P class="ps7"><FONT class="fs115">çà ïîçîâîì</FONT> Ãîùàíñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ð³âíåíñüê³é îáëàñò³, ñìò.Ãîùà Ð³âíåíñüêî¿ îáëàñò³ </P>
<P class="ps7"><FONT class="fs114">äî</FONT> Ãîùàíñüêî¿ ñåëèùíî¿ ðàäè, ñìò.Ãîùà Ð³âíåíñüêî¿ îáëàñò³ </P>
<P class="ps7"><FONT class="fs113">ïðî</FONT> âèçíàííÿ ïðàâà âëàñíîñò³ íà íåðóõîìå ìàéíî</P>
<P class="ps5"><FONT class="fs125">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps3"> Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³ â³ä 04.02.2015ð. ó ñïðàâ³ ¹918/89/15 ïîçîâíó çàÿâó Ãîùàíñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ð³âíåíñüê³é îáëàñò³ äî Ãîùàíñüêî¿ ñåëèùíî¿ ðàäè Ð³âíåíñüêî¿ îáëàñò³ ïðî âèçíàííÿ ïðàâà âëàñíîñò³ íà íåðóõîìå ìàéíî òà äîäàí³ äî íå¿ äîêóìåíòè, ïîâåðíóòî áåç ðîçãëÿäó íà ï³äñòàâ³ ï.4 ÷.1 ñò.63 ÃÏÊ Óêðà¿íè.</P>
<P class="ps3">Íå ïîãîäæóþ÷èñü ç âèíåñåíîþ óõâàëîþ, Ãîùàíñüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ð³âíåíñüê³é îáëàñò³ çâåðíóëàñÿ äî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïðîñèòü îñêàðæåíó óõâàëó ñêàñóâàòè, ñïðàâó ïåðåäàòè íà ðîçãëÿä äî ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó.</P>
<P class="ps3">Âèâ÷èâøè çì³ñò àïåëÿö³éíî¿ ñêàðãè òà ðîçãëÿíóâøè äîäàí³ äî íå¿ äîêóìåíòè, êîëåã³ÿ ñóää³â àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ïðèéøëà äî âèñíîâêó ïðî â³äñóòí³ñòü ï³äñòàâ äëÿ ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè äî ðîçãëÿäó ç îãëÿäó íà òàêå.</P>
<P class="ps3">Ó â³äïîâ³äíîñò³ äî ÷.3 ñò.94 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, äî ñêàðãè äîäàþòüñÿ äîêàçè ñïëàòè ñóäîâîãî çáîðó ³ íàäñèëàííÿ êîï³¿ ñêàðãè ³íø³é ñòîðîí³ ó ñïðàâ³.</P>
<P class="ps3">Çà çì³ñòîì ÷.2&nbsp;ñò.44 ÃÏÊ Óêðà¿íè, ðîçì³ð ñóäîâîãî çáîðó, ïîðÿäîê éîãî ñïëàòè, ïîâåðíåííÿ ³ çâ³ëüíåííÿ â³ä ñïëàòè âñòàíîâëþºòüñÿ çàêîíîì.</P>
<P class="ps3">Â³äïîâ³äíî äî ñò.8 Çàêîíó Óêðà¿íè "Ïðî Äåðæàâíèé áþäæåò Óêðà¿íè íà 2015 ð³ê" â³ä 28.12.2014ð. ¹80-VIII, ðîçì³ð ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè ç 1 ñ³÷íÿ 2015ð. ñêëàäàº 1218,00ãðí..</P>
<P class="ps3">Çã³äíî ÷.1 ñò.4 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" ñóäîâèé çá³ð ñïðàâëÿºòüñÿ ó â³äïîâ³äíîìó ðîçì³ð³ â³ä ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè ó ì³ñÿ÷íîìó ðîçì³ð³, âñòàíîâëåíî¿ çàêîíîì íà 1 ñ³÷íÿ êàëåíäàðíîãî ðîêó, â ÿêîìó â³äïîâ³äíà çàÿâà àáî ñêàðãà ïîäàºòüñÿ äî ñóäó, - ó â³äñîòêîâîìó ñï³ââ³äíîøåíí³ äî ö³íè ïîçîâó òà ó ô³êñîâàíîìó ðîçì³ð³.</P>
<P class="ps3">Çà ïðèïèñàìè ï³äïóíêòó 8 ï.2 ÷.2 ñò.4 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð", ñóäîâèé çá³ð çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ñóäó ñïëà÷óºòüñÿ â ñóì³ 0,5 ðîçì³ðó ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè.</P>
<P class="ps3">Â ñèëó ï.21 ÷.1 ñò.5 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð", â³ä ñïëàòè ñóäîâîãî çáîðó çâ³ëüíÿþòüñÿ Ì³í³ñòåðñòâî ô³íàíñ³â Óêðà¿íè, ì³ñöåâ³ ô³íàíñîâ³ îðãàíè, îðãàíè äîõîä³â ³ çáîð³â, Äåðæàâíà êàçíà÷åéñüêà ñëóæáà Óêðà¿íè, Äåðæàâíà ô³íàíñîâà ³íñïåêö³ÿ Óêðà¿íè òà ¿õ òåðèòîð³àëüí³ îðãàíè, Äåðæàâíà ñëóæáà ô³íàíñîâîãî ìîí³òîðèíãó Óêðà¿íè ³ Íàö³îíàëüíèé áàíê Óêðà¿íè - ó ñïðàâàõ, ïîâ'ÿçàíèõ ç ïèòàííÿìè, ùî ñòîñóþòüñÿ ïîâíîâàæåíü öèõ îðãàí³â.</P>
<P class="ps3">Òàêèì ÷èíîì, ñò.5 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" âèçíà÷åíî, çîêðåìà, âèïàäêè, êîëè îêðåì³ îðãàíè, çä³éñíþþ÷è íàäàí³ ¿ì çàêîíîäàâñòâîì ïîâíîâàæåííÿ, çâ³ëüíÿþòüñÿ â³ä ñïëàòè ñóäîâîãî çáîðó.</P>
<P class="ps3">ßêùî æ çãàäàí³ îðãàíè çâåðòàþòüñÿ äî ãîñïîäàðñüêîãî ñóäó íå ó çâ`ÿçêó ç âèêîíàííÿì ñâî¿õ ïîâíîâàæåíü, àáî ç âèìîãàìè, íå ïîâ`ÿçàíèìè ç òèìè, çà ïîäàííÿ ïîçîâ³â ùîäî ÿêèõ ¿õ çâ³ëüíåíî â³ä ñïëàòè ñóäîâîãî çáîðó, òî âîíè çîáîâ`ÿçàí³ ñïëà÷óâàòè ñóäîâèé çá³ð ó çàãàëüíîìó ïîðÿäêó.</P>
<P class="ps3">Ó â³äïîâ³äíîñò³ äî ï.41.1 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, êîíòðîëþþ÷èìè îðãàíàìè º îðãàíè äîõîä³â ³ çáîð³â - öåíòðàëüíèé îðãàí âèêîíàâ÷î¿ âëàäè, ùî çàáåçïå÷óº ôîðìóâàííÿ ºäèíî¿ äåðæàâíî¿ ïîäàòêîâî¿, äåðæàâíî¿ ìèòíî¿ ïîë³òèêè â ÷àñòèí³ àäì³í³ñòðóâàííÿ ïîäàòê³â ³ çáîð³â, ìèòíèõ ïëàòåæ³â òà ðåàë³çóº äåðæàâíó ïîäàòêîâó, äåðæàâíó ìèòíó ïîë³òèêó, çàáåçïå÷óº ôîðìóâàííÿ òà ðåàë³çàö³þ äåðæàâíî¿ ïîë³òèêè ç àäì³í³ñòðóâàííÿ ºäèíîãî âíåñêó, çàáåçïå÷óº ôîðìóâàííÿ òà ðåàë³çàö³þ äåðæàâíî¿ ïîë³òèêè ó ñôåð³ áîðîòüáè ç ïðàâîïîðóøåííÿìè ïðè çàñòîñóâàíí³ ïîäàòêîâîãî òà ìèòíîãî çàêîíîäàâñòâà, à òàêîæ çàêîíîäàâñòâà ç ïèòàíü ñïëàòè ºäèíîãî âíåñêó (äàë³ - öåíòðàëüíèé îðãàí âèêîíàâ÷î¿ âëàäè, ùî çàáåçïå÷óº ôîðìóâàííÿ òà ðåàë³çóº äåðæàâíó ïîäàòêîâó ³ ìèòíó ïîë³òèêó), éîãî òåðèòîð³àëüí³ îðãàíè.</P>
<P class="ps3">Ó ñêëàä³ êîíòðîëþþ÷èõ îðãàí³â ä³þòü ï³äðîçä³ëè ïîäàòêîâî¿ ì³ë³ö³¿.</P>
<P class="ps3">Çã³äíî ï.41.2 ÏÊ Óêðà¿íè, îðãàíàìè ñòÿãíåííÿ º âèêëþ÷íî êîíòðîëþþ÷³ îðãàíè, óïîâíîâàæåí³ çä³éñíþâàòè çàõîäè ùîäî çàáåçïå÷åííÿ ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà íåäî¿ìêè ç³ ñïëàòè ºäèíîãî âíåñêó ó ìåæàõ ïîâíîâàæåíü, à òàêîæ äåðæàâí³ âèêîíàâö³ ó ìåæàõ ñâî¿õ ïîâíîâàæåíü.</P>
<P class="ps3">Ïîâíîâàæåííÿ ³ ôóíêö³¿ êîíòðîëþþ÷èõ îðãàí³â âèçíà÷àþòüñÿ öèì Êîäåêñîì, Ìèòíèì êîäåêñîì Óêðà¿íè òà çàêîíàìè Óêðà¿íè.</P>
<P class="ps3">Ðîçìåæóâàííÿ ïîâíîâàæåíü ³ ôóíêö³îíàëüíèõ îáîâ'ÿçê³â êîíòðîëþþ÷èõ îðãàí³â âèçíà÷àºòüñÿ çàêîíîäàâñòâîì Óêðà¿íè (ï.41.3 ÏÊ Óêðà¿íè).</P>
<P class="ps3">Âîäíî÷àñ, ÿê âáà÷àºòüñÿ ç³ çì³ñòó ïîçîâíî¿ çàÿâè òà ¿¿ ìàòåð³àë³â, ïðåäìåòîì ñïîðó ó äàí³é ñïðàâ³ º âèçíàííÿ ïðàâà âëàñíîñò³ íà íåðóõîìå ìàéíî çà ïîçèâà÷åì - Ãîùàíñüêîþ îá'ºäíàíîþ äåðæàâíîþ ïîäàòêîâîþ ³íñïåêö³ºþ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ð³âíåíñüê³é îáëàñò³.</P>
<P class="ps3">Îòæå, îñê³ëüêè ïðåäìåòîì ïîçîâíèõ âèìîã ó äàí³é ñïðàâ³ º âèìîãà ó ñôåð³ ãîñïîäàðñüêèõ â³äíîñèí, òî ñóäîâà êîëåã³ÿ ïðèõîäèòü äî âèñíîâêó, ùî ó äàíîìó âèïàäêó íå ìàº ï³äñòàâ ââàæàòè, ùî äàíà ñïðàâà ïîâ`ÿçàíà ç ïèòàííÿìè, ùî ñòîñóþòüñÿ çä³éñíåííÿ ïîâíîâàæåíü Ì³í³ñòåðñòâà äîõîä³â ³ çáîð³â Óêðà¿íè ³ âîíî çâ³ëüíåíî â³ä ñïëàòè ñóäîâîãî çáîðó, à òîìó ñóäîâèé çá³ð ïîâèíåí ñïëà÷óâàòèñÿ íà çàãàëüíèõ ï³äñòàâàõ.</P>
<P class="ps3">Àíàëîã³÷íà ïðàâîâà ïîçèö³ÿ âèêëàäåíà â ïîñòàíîâàõ Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 30.10.2013 ðîêó ó ñïðàâ³ ¹ 34/534, â³ä 28.01.2015ð. ó ñïðàâ³ ¹902/1564/14. </P>
<P class="ps3">Â³äïîâ³äíî äî ï.3 ÷.1 ñò.97 ÃÏÊ Óêðà¿íè, àïåëÿö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó ³ ïîâåðòàºòüñÿ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì, ÿêùî äî ñêàðãè íå äîäàíî äîêóìåíò³â, ùî ï³äòâåðäæóþòü ñïëàòó ñóäîâîãî çáîðó ó âñòàíîâëåíèõ ïîðÿäêó ³ ðîçì³ð³.</P>
<P class="ps3">Ç îãëÿäó íà âèêëàäåíå, àïåëÿö³éíó ñêàðãó Ãîùàíñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ð³âíåíñüê³é îáëàñò³ íåîáõ³äíî ïîâåðíóòè áåç ðîçãëÿäó.</P>
<P class="ps2">Êåðóþ÷èñü ñò.86, ï.3 ÷.1 ñò.97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä, - </P>
<P class="ps5"><FONT class="fs124">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps9">1. Ïîâåðíóòè àïåëÿö³éíó ñêàðãó (ç äîäàíèìè äî íå¿ äîêóìåíòàìè) Ãîùàíñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ð³âíåíñüê³é îáëàñò³, ñìò.Ãîùà Ð³âíåíñüêî¿ îáëàñò³ &nbsp;íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³ â³ä "04" ëþòîãî 2015 ð. ó ñïðàâ³ ¹918/89/15 áåç ðîçãëÿäó.</P>
<P class="ps4">2. Ñïðàâó ¹ 918/89/15 &nbsp;ïîâåðíóòè äî ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³.&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps1"><FONT class="fs123">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;Ïàâëþê ². Þ. &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs122">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;Ãóäàê À.Â. </FONT></P>
<P class="ps0"><FONT class="fs121"> </FONT></P>
<P class="ps0"><FONT class="fs120"><BR>
</FONT><FONT class="fs119">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;Ãóëîâà À.Ã. </FONT></P>
<P class="ps0"><FONT class="fs118"> </FONT></P>
<P class="ps0"><FONT class="fs117"> </FONT></P>
<P><FONT class="fs175"> &nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps12">Â³ääðóê. ïðèì.:</P>
<P class="ps12">1  äî ñïðàâè,</P>
<P class="ps12"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;âóë.Íåçàëåæíîñò³, 31),</P>
<P>4  â íàðÿä. </P>