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<P class="ps14"><FONT class="fs28"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps12"><FONT class="fs21"> &nbsp;&nbsp;</FONT></P>
<P class="ps12"><FONT class="fs83">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps12"><FONT class="fs82">ÓÕÂÀËÀ</FONT></P>
<P class="ps12"><FONT class="fs104">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè </FONT></P>
<P class="ps0"><FONT class="fs128"> "04" áåðåçíÿ 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;Ñïðàâà ¹ Á-48/87-10</FONT></P>
<P class="ps2"><FONT class="fs88">          Êîëåã³ÿ ñóää³â ó ñêëàä³:ãîëîâóþ÷îãî ñóää³ Áîðîä³íî¿ Ë.²., ñóää³ &nbsp;Ãåòüìàíà Ð.À.</FONT> <FONT class="fs87">, ñóää³ Ëàê³çè Â.Â.</FONT></P>
<P class="ps5"><FONT class="fs103">ðîçãëÿíóâøè &nbsp;àïåëÿö³éíó ñêàðãó </FONT><FONT class="fs127">Êóï'ÿíñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õàðê³âñüê³é îáëàñò³, ì. Êóïÿíñüê</FONT></P>
<P class="ps5"><FONT class="fs102">íà óõâàëó </FONT><FONT class="fs126">ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 11.02.2015ð.</FONT><FONT class="fs101"> </FONT></P>
<P class="ps5"><FONT class="fs100">ó ñïðàâ³ </FONT><FONT class="fs125">¹ Á-48/87-10</FONT></P>
<P class="ps5"><FONT class="fs99">çà çàÿâîþ </FONT><FONT class="fs124">Óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â Êóïÿíñüêîìó ðàéîí³ &nbsp;Õàðê³âñüêî¿ îáëàñò³, ì. Êóïÿíñüê</FONT><FONT class="fs98"> </FONT><FONT class="fs123">òà Êóï'ÿíñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ì³í äîõîä³â ó Õàðê³âñüê³é îáëàñò³,</FONT> <FONT class="fs122">ì. Êóïÿíñüê</FONT></P>
<P class="ps5"><FONT class="fs97">äî </FONT><FONT class="fs121">Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Êóïÿíñüêèé ìÿñîêîìá³íàò»,</FONT><FONT class="fs96"> </FONT><FONT class="fs120">ì. Êóïÿíñüê</FONT></P>
<P class="ps5"><FONT class="fs95">ïðî </FONT><FONT class="fs119">âèçíàííÿ áàíêðóòîì </FONT></P>
<P class="ps3"><FONT class="fs94">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps4"><FONT class="fs118">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 11.02.2015ð. ó ñïðàâ³ ¹Á-48/87-10 (ñóääÿ ×èñòÿêîâà ².Î.) â³äìîâëåíî Êóïÿíñüê³é îáºäíàí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ÃÓ Ì³íäîõîä³â ó Õàðê³âñüê³é îáëàñò³ â çàäîâîëåíí³ çàÿâè ïðî ïðèºäíàííÿ âèìîã äî áàíêðóòà â ñóì³ 2380ãðí. &nbsp;</FONT></P>
<P class="ps4"><FONT class="fs117">Êóï'ÿíñüêà îáºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õàðê³âñüê³é îáëàñò³ íå ïîãîäèëàñü ç óõâàëîþ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó òà çâåðíóëàñü äî Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïðîñèòü ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî Õàðê³âñüêî¿ îáëàñò³ â³ä 11.02.2015ð. ó ñïðàâ³ ¹Á-48/87-10 òà ïðèéíÿòè íîâå ð³øåííÿ ïðî ïðèºäíàííÿ êðåäèòîðñüêèõ âèìîã Êóï'ÿíñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õàðê³âñüê³é îáëàñò³ äî ÒÎÂ «ÒÄ Ìÿñîêîìá³íàò» ó ñóì³ 2380ãðí. </FONT></P>
<P class="ps8"><FONT class="fs86">Äîñë³äèâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè, êîëåã³ÿ ñóää³â ä³éøëà âèñíîâêó ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè ç íàñòóïíèõ ï³äñòàâ.</FONT></P>
<P class="ps10"><FONT class="fs116">Â³äïîâ³äíî äî âèìîã ÷.1 ñò. 93 ÃÏÊ Óêðà¿íè 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. Ó ðàç³ ÿêùî â ñóäîâîìó çàñ³äàíí³ áóëî îãîëîøåíî ëèøå âñòóïíó òà ðåçîëþòèâíó ÷àñòèíó ð³øåííÿ, çàçíà÷åíèé ñòðîê îá÷èñëþºòüñÿ ç äíÿ ï³äïèñàííÿ ð³øåííÿ, îôîðìëåíîãî â³äïîâ³äíî äî ñòàòò³ 84 öüîãî Êîäåêñó.</FONT></P>
<P class="ps10"><FONT class="fs115">Òîáòî, ïåðåá³ã ñòðîêó íà îñêàðæåííÿ â àïåëÿö³éíîìó ïîðÿäêó ñóäîâîãî ð³øåííÿ âèçíà÷åíî â çàêîíîäàâ÷îìó ïîðÿäêó.</FONT></P>
<P class="ps10"><FONT class="fs114">Ç ìàòåð³àë³â ñïðàâè âáà÷àºòüñÿ, ùî îñêàðæóâàíà óõâàëà âèíåñåíà ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì 11.02.2015ð., à ñêàðæíèê çâåðíóâñÿ ç àïåëÿö³éíîþ ñêàðãîþ äî ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ 24.02.2015ð., ïðî ùî ñâ³ä÷èòü â³äòèñê øòàìïó ÓÄÏÏÇ «Óêðïîøòà» íà ïîøòîâîìó êîíâåðò³, òîáòî ç ïðîïóñêîì âñòàíîâëåíîãî ñòàòòåþ 93 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñòðîêó íà îñêàðæåííÿ óõâàëè ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó íà 8 äí³â òà áåç çàÿâè ïðî ïîíîâëåííÿ ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè.</FONT></P>
<P class="ps8"><FONT class="fs113">×àñòèíîþ ïåðøîþ ñòàòò³ 95 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè âñòàíîâëåíî, ùî îñîáà, ÿêà ïîäàº àïåëÿö³éíó ñêàðãó, íàäñèëàº ³íø³é ñòîðîí³ ó ñïðàâ³ êîï³þ ö³º¿ ñêàðãè ³ äîäàíèõ äî íå¿ äîêóìåíò³â, ÿê³ ó ñòîðîíè â³äñóòí³.</FONT></P>
<P class="ps8"><FONT class="fs112">Â ìàòåð³àëàõ, äîëó÷åíèõ äî àïåëÿö³éíî¿ ñêàðãè, â³äñóòí³ äîêàçè íàä³ñëàííÿ êîï³¿ àïåëÿö³éíî¿ ñêàðãè ñòîðîíàì òà ë³êâ³äàòîðó. </FONT></P>
<P class="ps8"><FONT class="fs111">Ôàêò â³äñóòíîñò³ â äîäàòêàõ äî àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 11.02.2015ð. ó ñïðàâ³ ¹Á-48/87-10 äîêàç³â íàïðàâëåííÿ àïåëÿö³éíî¿ ñêàðãè ñòîðîíàì ó ñïðàâ³ ¹Á-48/87-10 ï³äòâåðäæóºòüñÿ àêòîì ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 26.02.2015ð. </FONT></P>
<P class="ps8"><FONT class="fs110">Â³äïîâ³äíî äî ïóíêò³â 2, 4 ÷àñòèíè 1 ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè àïåëÿö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó ³ ïîâåðòàºòüñÿ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì, ÿêùî: äî ñêàðãè íå äîäàíî äîêàç³â íàäñèëàííÿ ¿¿ êîï³¿ ³íø³é ñòîðîí³ (ñòîðîíàì); ñêàðãó ïîäàíî ï³ñëÿ çàê³í÷åííÿ ñòðîêó, âñòàíîâëåíîãî äëÿ ¿¿ ïîäàííÿ, áåç êëîïîòàííÿ ïðî ïîíîâëåííÿ öüîãî ñòðîêó àáî òàêå êëîïîòàííÿ â³äõèëåíî.</FONT></P>
<P class="ps8"><FONT class="fs109">Âðàõîâóþ÷è âèêëàäåíå, àïåëÿö³éíà Êóï'ÿíñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õàðê³âñüê³é îáëàñò³ ï³äëÿãàº ïîâåðíåííþ. </FONT></P>
<P class="ps8"><FONT class="fs108">Íà ï³äñòàâ³ âèêëàäåíîãî òà êåðóþ÷èñü ñò. ñò. 51, 53, 86, 91, 93, ï.ï.2,4 ÷.1 ñò.97 ÃÏÊ Óêðà¿íè, êîëåã³ÿ ñóää³â Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó </FONT></P>
<P class="ps3"><FONT class="fs93">ÓÕÂÀËÈËÀ:</FONT></P>
<P class="ps2"><FONT class="fs107">          Àïåëÿö³éíó ñêàðãó Êóï'ÿíñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õàðê³âñüê³é îáëàñò³ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 11.02.2015ð. ó ñïðàâ³ ¹Á-48/87-10 ïîâåðíóòè çàÿâíèêîâ³.</FONT></P>
<P class="ps9"><FONT class="fs106">Äîäàòîê: ò³ëüêè çàÿâíèêîâ³  àïåëÿö³éíà ñêàðãà íà 1 àðêóø³ ç äîäàòêàìè íà 2 àðê. òà êîíâåðò.</FONT></P>
<P><FONT class="fs92">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;Ë.². Áîðîä³íà </FONT></P>
<P><FONT class="fs91">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;Ð.À. Ãåòüìàí</FONT></P>
<P><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;Â.Â. Ëàê³çà </FONT></P>
<P><FONT class="fs85"> &nbsp; </FONT></P>