<TITLE>927/1505/14</TITLE>
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<P class="ps13"><FONT class="fs159"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps9"><FONT class="fs86">Ãîñïîäàðñüêèé ñóä ×åðí³ã³âñüêî¿ îáëàñò³</FONT></P>
<P class="ps2"><FONT class="fs157">========================================================================================================================================================================</FONT></P>
<P class="ps9"><FONT class="fs85">ÓÕÂÀËÀ</FONT></P>
<P><FONT class="fs104"> "24" áåðåçíÿ 2015 ð.</FONT>                    <FONT class="fs103">                              Ñïðàâà ¹ &nbsp;927/1505/14 </FONT></P>
<P class="ps8">Ãîñïîäàðñüêèé ñóä &nbsp;×åðí³ã³âñüêî¿ îáëàñò³ ó &nbsp;ñêëàä³ ñóää³ Áëîõ³íî¿ Æ.Â., ðîçãëÿíóâøè ìàòåð³àëè çàÿâè Êîðþê³âñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ¹1424/10/10-014 â³ä 10.03.2015 ðîêó ïðî â³äñòðî÷êó âèêîíàííÿ ð³øåííÿ ñóäó â³ä 04.11.2014 ðîêó, ïðèéíÿòîãî ó ñïðàâ³ ¹927/1505/14, ïîðóøåíî¿ </P>
<P class="ps1"><FONT class="fs102">çà ïîçîâîì: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ ×åðí³ã³âÃàçÑïåöÑåðâ³ñ, </FONT></P>
<P class="ps2"><FONT class="fs100">äî â³äïîâ³äà÷à:</FONT> &nbsp;<FONT class="fs99">Êîðþê³âñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿</FONT>, &nbsp;</P>
<P class="ps3"><FONT class="fs97">çà ó÷àñòþ ïðåäñòàâíèê³â:</FONT></P>
<P class="ps3"><FONT class="fs96">â³ä ïîçèâà÷à:</FONT> íå çÿâèâñÿ,</P>
<P class="ps3"><FONT class="fs95">â³ä â³äïîâ³äà÷à (çàÿâíèêà)</FONT>: íå çÿâèâñÿ;</P>
<P class="ps10"><FONT class="fs94">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps0">Êîðþê³âñüêîþ îáºäíàíîþ äåðæàâíîþ ïîäàòêîâîþ ³íñïåêö³ºþ ïîäàíî çàÿâó ïðî â³äñòðî÷êó íà 6 ì³ñÿö³â âèêîíàííÿ ð³øåííÿ ãîñïîäàðñüêîãî ñóäó ×åðí³ã³âñüêî¿ îáëàñò³ â³ä &nbsp;04.11.2014 ðîêó ó ñïðàâ³ ¹927/1505/14 ó çâÿçêó ç íàÿâí³ñòþ îáñòàâèí, ùî óñêëàäíþþòü âèêîíàííÿ ð³øåííÿ ñóäó, à ñàìå ó çâÿçêó ç â³äñóòí³ñòþ êîøòîðèñíèõ ïðèçíà÷åíü äîõîä³â òà âèäàòê³â íà 2015 ð³ê. </P>
<P class="ps4">Ïðåäñòàâíèêè ïîçèâà÷à òà â³äïîâ³äà÷à â ñóäîâå çàñ³äàííÿ íå çÿâèëèñü. Ñòîðîíè ïðî äàòó, ÷àñ òà ì³ñöå ïðîâåäåííÿ ñóäîâîãî çàñ³äàííÿ ïîâ³äîìëåí³ íàëåæíèì ÷èíîì, ùî ï³äòâåðäæóºòüñÿ ïîâ³äîìëåííÿì ïðî âðó÷åííÿ ïîøòîâîãî â³äïðàâëåííÿ (óõâàëè ñóäó â³ä 16.03.2015ð.). Ïîçèâà÷ çàÿâ, êëîïîòàíü íå íàä³ñëàâ. Çàÿâíèê (â³äïîâ³äà÷) íàä³ñëàâ íà àäðåñó ñóäó çàÿâó ç ïðîõàííÿì ðîçãëÿíóòè çàÿâó ïðî â³äñòðî÷êó âèêîíàííÿ ð³øåííÿ ñóäó ó â³äñóòí³ñòü ïðåäñòàâíèêà â³äïîâ³äà÷à. </P>
<P class="ps4">Â îá´ðóíòóâàííÿ çàÿâè áîðæíèê (â³äïîâ³äà÷) ïîñèëàºòüñÿ íà íàñòóïíå. Êîðþê³âñüêà ÎÄÏ² º äåðæàâíîþ óñòàíîâîþ ³ íåïðèáóòêîâîþ îðãàí³çàö³ºþ, âêëþ÷åíà äî ªäèíîãî äåðæàâíîãî ðåºñòðó ðîçïîðÿäíèê³â òà îäåðæóâà÷³â áþäæåòíèõ êîøò³â. Â³äïîâ³äíî äî Çàêîíó Óêðà¿íè Ïðî Äåðæàâíèé áþäæåò Óêðà¿íè íà 2015 ð³ê çà îñíîâíîþ áþäæåòíîþ ïðîãðàìîþ, ïî ÿê³é çä³éñíþºòüñÿ ô³íàíñóâàííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè òà ¿¿ òåðèòîð³àëüíèõ îðãàí³â, êàï³òàëüí³ âèäàòêè íà 2015 ð³ê â³äñóòí³. Êîðþê³âñüêà ÎÄÏ² íà ìîæå ñïëàòèòè êðåäèòîðñüêó çàáîðãîâàí³ñòü âíàñë³äîê â³äñóòíîñò³ êîøòîðèñíèõ ïðèçíà÷åíü ïî ÊÅÊÂ 3000 Êàï³òàëüí³ âèäàòêè. &nbsp;Â³äòàê, çàÿâíèê ïðîñèòü â³äñòðî÷èòè âèêîíàííÿ ð³øåííÿ &nbsp;ñóäó íà 6 ì³ñÿö³â. &nbsp;</P>
<P class="ps6">Ðîçãëÿíóâøè â ñóäîâîìó çàñ³äàíí³ âñ³ îáñòàâèíè ñïðàâè â ¿õ ñóêóïíîñò³, ïðîàíàë³çóâàâøè ïîäàí³ äîêàçè â îá´ðóíòóâàííÿ çàÿâè ïðî â³äñòðî÷êó âèêîíàííÿ ð³øåííÿ, ñóä ä³éøîâ âèñíîâêó ïðî òå, ùî äàíà çàÿâà çàäîâîëåííþ íå ï³äëÿãàº, âèõîäÿ÷è ç íàñòóïíîãî.</P>
<P class="ps6">Ïîñòàíîâîþ Êè¿âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 26.01.2015 ðîêó àïåëÿö³éíó ñêàðãó Êîðþê³âñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó ×åðí³ã³âñüêî¿ îáëàñò³ â³ä 04.11.2014 ðîêó ó ñïðàâ³ ¹927/1505/14 çàëèøåíî áåç çàäîâîëåííÿ, à ð³øåííÿ ãîñïîäàðñüêîãî ñóäó ×åðí³ã³âñüêî¿ îáëàñò³ â³ä 04.11.2014 ðîêó çàëèøåíî áåç çì³í.</P>
<P class="ps6">05 áåðåçíÿ 2015 ðîêó ãîñïîäàðñüêèì ñóäîì âèäàíî íàêàç ïðî ïðèìóñîâå âèêîíàííÿ ð³øåííÿ ãîñïîäàðñüêîãî ñóäó ×åðí³ã³âñüêî¿ îáëàñò³ â³ä 04.11.2014 ðîêó òà ïîñòàíîâè Êè¿âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 26.01.2015 ðîêó.</P>
<P class="ps6">12.03.2015 ðîêó Êîðþê³âñüêîþ îáºäíàíîþ äåðæàâíîþ ïîäàòêîâîþ ³íñïåêö³ºþ ïîäàíî çàÿâó ïðî â³äñòðî÷êó âèêîíàííÿ ð³øåííÿ ãîñïîäàðñüêîãî ñóäó ×åðí³ã³âñüêî¿ îáëàñò³ â³ä 04.11.2014 ðîêó ïî ñïðàâ³ ¹927/1505/14 íà 6 ì³ñÿö³â.</P>
<P class="ps6">Çã³äíî ÷. 1 ñò. 121 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ïðè íàÿâíîñò³ îáñòàâèí, ùî óñêëàäíþþòü âèêîíàííÿ ð³øåííÿ àáî ðîáëÿòü éîãî íåìîæëèâèì, çà çàÿâîþ ñòîðîíè, äåðæàâíîãî âèêîíàâöÿ, çà ïîäàííÿì ïðîêóðîðà ÷è éîãî çàñòóïíèêà àáî çà ñâîºþ ³í³ö³àòèâîþ ãîñïîäàðñüêèé ñóä, ÿêèé âèäàâ âèêîíàâ÷èé äîêóìåíò, ó äåñÿòèäåííèé ñòðîê ðîçãëÿäàº öå ïèòàííÿ ó ñóäîâîìó çàñ³äàíí³ ç âèêëèêîì ñòîð³í, ïðîêóðîðà ÷è éîãî çàñòóïíèêà ³ ó âèíÿòêîâèõ âèïàäêàõ, çàëåæíî â³ä îáñòàâèí ñïðàâè, ìîæå â³äñòðî÷èòè àáî ðîçñòðî÷èòè âèêîíàííÿ ð³øåííÿ, óõâàëè, ïîñòàíîâè, çì³íèòè ñïîñ³á òà ïîðÿäîê ¿õ âèêîíàííÿ.</P>
<P class="ps6">Çàçíà÷åíà ñòàòòÿ íå îáìåæóº ïðàâî ãîñïîäàðñüêîãî ñóäó ïåâíèìè îáñòàâèíàìè, ïðè íàÿâíîñò³ ÿêèõ ãîñïîäàðñüêèé ñóä ìîæå â³äñòðî÷èòè âèêîíàííÿ ïðèéíÿòîãî íèì ð³øåííÿ, ïðîòå âèçíà÷àëüíèì ôàêòîðîì ïðè íàäàíí³ â³äñòðî÷êè º âèíÿòêîâ³ñòü öèõ âèïàäê³â òà ¿õ îá'ºêòèâíèé âïëèâ íà âèêîíàííÿ ñóäîâîãî ð³øåííÿ.</P>
<P class="ps6">Ï³äñòàâîþ äëÿ â³äñòðî÷êè, ðîçñòðî÷êè, çì³íè ñïîñîáó òà ïîðÿäêó âèêîíàííÿ ð³øåííÿ ìîæóòü áóòè êîíêðåòí³ îáñòàâèíè, ùî óñêëàäíþþòü âèêîíàííÿ ð³øåííÿ àáî ðîáëÿòü éîãî íåìîæëèâèì ó ñòðîê àáî âñòàíîâëåíèì ãîñïîäàðñüêèì ñóäîì ñïîñîáîì. Ïðîòå âèð³øóþ÷è ïèòàííÿ ïðî â³äñòðî÷êó ÷è ðîçñòðî÷êó âèêîíàííÿ ð³øåííÿ, çì³íó ñïîñîáó ³ ïîðÿäêó âèêîíàííÿ ð³øåííÿ, ãîñïîäàðñüêèé ñóä ïîâèíåí âðàõîâóâàòè ìàòåð³àëüí³ ³íòåðåñè ñòîð³í, ¿õ ô³íàíñîâèé ñòàí, ñòóï³íü âèíè â³äïîâ³äà÷à ó âèíèêíåíí³ ñïîðó, íàÿâí³ñòü ³íôëÿö³éíèõ ïðîöåñ³â ó åêîíîì³ö³ äåðæàâè òà ³íø³ îáñòàâèíè ñïðàâè.</P>
<P class="ps6">Â³äïîâ³äíî äî ï. 10 Ïîñòàíîâè Ïëåíóìó Âåðõîâíîãî Ñóäó Óêðà¿íè â³ä 26 ãðóäíÿ 2003 ðîêó N 14 Ïðî ïðàêòèêó ðîçãëÿäó ñóäàìè ñêàðã íà ð³øåííÿ, ä³¿ àáî áåçä³ÿëüí³ñòü îðãàí³â ³ ïîñàäîâèõ îñ³á äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè òà çâåðíåíü ó÷àñíèê³â âèêîíàâ÷îãî ïðîâàäæåííÿ &nbsp;ïðè âèð³øåíí³ çàÿâ äåðæàâíîãî âèêîíàâöÿ ÷è ñòîðîíè ïðî â³äñòðî÷êó àáî ðîçñòðî÷êó âèêîíàííÿ ð³øåííÿ, âñòàíîâëåííÿ àáî çì³íó ñïîñîáó é ïîðÿäêó éîãî âèêîíàííÿ ñóäó ïîòð³áíî ìàòè íà óâàç³, ùî â³äïîâ³äíî äî ñò. 121 ÃÏÊ ¿õ çàäîâîëåííÿ ìîæëèâå ëèøå ó âèíÿòêîâèõ âèïàäêàõ, ÿê³ ñóä âèçíà÷àº âèõîäÿ÷è ç îñîáëèâîãî õàðàêòåðó îáñòàâèí, ùî óñêëàäíþþòü àáî âèêëþ÷àþòü âèêîíàííÿ ð³øåííÿ (õâîðîáà áîðæíèêà àáî ÷ëåí³â éîãî ñ³ì'¿, â³äñóòí³ñòü ó íüîãî ìàéíà, ÿêå çà ð³øåííÿì ñóäó ìàº áóòè ïåðåäàíå ñòÿãóâà÷ó, ñòèõ³éíå ëèõî, ³íø³ íàäçâè÷àéí³ ïîä³¿ òîùî).</P>
<P class="ps6">Çã³äíî ï.ï 7.2 ï.7 Ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 17.10.2012ð. ¹9 Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè âèêîíàííÿ ð³øåíü, óõâàë, ïîñòàíîâ ãîñïîäàðñüêèõ ñóä³â Óêðà¿íè âèð³øóþ÷è ïèòàííÿ ïðî â³äñòðî÷êó ÷è ðîçñòðî÷êó âèêîíàííÿ ð³øåííÿ, çì³íó ñïîñîáó ³ ïîðÿäêó âèêîíàííÿ ð³øåííÿ, ãîñïîäàðñüêèé ñóä ïîâèíåí âðàõîâóâàòè ìàòåð³àëüí³ ³íòåðåñè ñòîð³í, ¿õ ô³íàíñîâèé ñòàí, ñòóï³íü âèíè â³äïîâ³äà÷à ó âèíèêíåíí³ ñïîðó, íàÿâí³ñòü ³íôëÿö³éíèõ ïðîöåñ³â ó åêîíîì³ö³ äåðæàâè òà ³íø³ îáñòàâèíè ñïðàâè, çîêðåìà, ùîäî ô³çè÷íî¿ îñîáè (ãðîìàäÿíèíà) - òÿæêå çàõâîðþâàííÿ ¿¿ ñàìî¿ àáî ÷ëåí³â ¿¿ ñ³ì'¿, ñêðóòíèé ìàòåð³àëüíèé ñòàí, ñòîñîâíî þðèäè÷íî¿ îñîáè - íàÿâíó çàãðîçó áàíêðóòñòâà, â³äñóòí³ñòü êîøò³â íà áàíê³âñüêèõ ðàõóíêàõ ³ ìàéíà, íà ÿêå ìîæëèâî áóëî á çâåðíóòè ñòÿãíåííÿ, ùîäî ÿê ô³çè÷íèõ, òàê ³ þðèäè÷íèõ îñ³á - ñòèõ³éíå ëèõî, ³íø³ íàäçâè÷àéí³ ïîä³¿ òîùî. </P>
<P class="ps6">Â³äïîâ³äíî äî ñò. 33 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè êîæíà ñòîðîíà ïîâèííà &nbsp;äîâåñòè &nbsp;ò³ &nbsp;îáñòàâèíè, &nbsp;íà &nbsp;ÿê³ &nbsp;âîíà ïîñèëàºòüñÿ ÿê íà ï³äñòàâó ñâî¿õ âèìîã ³ çàïåðå÷åíü.</P>
<P class="ps6">Çã³äíî ñò. 32 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè äîêàçàìè ó ñïðàâ³ º áóäü-ÿê³ ôàêòè÷í³ äàí³, íà ï³äñòàâ³ ÿêèõ ãîñïîäàðñüêèé ñóä ó âèçíà÷åíîìó çàêîíîì ïîðÿäêó âñòàíîâëþº íàÿâí³ñòü ÷è â³äñóòí³ñòü îáñòàâèí, íà ÿêèõ ´ðóíòóþòüñÿ âèìîãè ³ çàïåðå÷åííÿ ñòîð³í, à òàêîæ ³íø³ îáñòàâèíè, ÿê³ ìàþòü çíà÷åííÿ äëÿ ïðàâèëüíîãî âèð³øåííÿ ãîñïîäàðñüêîãî ñïîðó. </P>
<P class="ps6">Â³äïîâ³äíî äî ñò. 23 Áþäæåòíîãî êîäåêñó Óêðà¿íè áóäü-ÿê³ áþäæåòí³ çîáîâ'ÿçàííÿ òà ïëàòåæ³ ç áþäæåòó çä³éñíþþòüñÿ ëèøå çà íàÿâíîñò³ â³äïîâ³äíîãî áþäæåòíîãî ïðèçíà÷åííÿ, ÿêùî ³íøå íå ïåðåäáà÷åíî çàêîíîì ïðî Äåðæàâíèé áþäæåò Óêðà¿íè. Áþäæåòí³ ïðèçíà÷åííÿ âñòàíîâëþþòüñÿ çàêîíîì ïðî Äåðæàâíèé áþäæåò Óêðà¿íè ÷è ð³øåííÿì ïðî ì³ñöåâèé áþäæåò ó ïîðÿäêó, âèçíà÷åíîìó öèì Êîäåêñîì.</P>
<P class="ps6">Ó ñò. 25 öüîãî êîäåêñó ïåðåäáà÷åíî, ùî Êàçíà÷åéñòâî Óêðà¿íè çä³éñíþº áåçñï³ðíå ñïèñàííÿ êîøò³â äåðæàâíîãî áþäæåòó òà ì³ñöåâèõ áþäæåò³â íà ï³äñòàâ³ ð³øåííÿ ñóäó. </P>
<P class="ps6">Â³äïîâ³äíî äî ÷àñòèíè äðóãî¿ ñòàòò³ 3 Çàêîíó Óêðà¿íè Ïðî âèêîíàâ÷å ïðîâàäæåííÿ ³ ïóíêòó 9 ðîçä³ëó VI Ïðèê³íöåâ³ òà ïåðåõ³äí³ ïîëîæåííÿ Áþäæåòíîãî êîäåêñó Óêðà¿íè Êàá³íåòîì Ì³í³ñòð³â Óêðà¿íè &nbsp;âèäàíî ïîñòàíîâó <FONT class="fs93">â³ä 3 ñåðïíÿ 2011 ð. ¹ 845</FONT>  Ïðî çàòâåðäæåííÿ Ïîðÿäêó âèêîíàííÿ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â äåðæàâíîãî òà ì³ñöåâèõ áþäæåò³â àáî áîðæíèê³â (äàë³-Ïîðÿäîê) <FONT class="fs92">ó ðåäàêö³¿ </FONT><FONT class="fs106">ïîñòàíîâè Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 30 ñ³÷íÿ 2013 ð. ¹ 45</FONT><FONT class="fs91">).</FONT></P>
<P class="ps6">Öåé Ïîðÿäîê âèçíà÷àº ìåõàí³çì âèêîíàííÿ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â äåðæàâíîãî òà ì³ñöåâèõ áþäæåò³â àáî áîðæíèê³â (äàë³ - ð³øåííÿ ïðî ñòÿãíåííÿ êîøò³â), ïðèéíÿòèõ ñóäàìè, à òàêîæ ³íøèìè äåðæàâíèìè îðãàíàìè (ïîñàäîâèìè îñîáàìè), ÿê³ â³äïîâ³äíî äî çàêîíó ìàþòü ïðàâî ïðèéìàòè òàê³ ð³øåííÿ.</P>
<P class="ps6">Â³äïîâ³äíî äî ï. 26 Ïîðÿäêó áåçñï³ðíå ñïèñàííÿ êîøò³â ç ðàõóíê³â ðîçïîðÿäíèê³â (áþäæåòíèõ óñòàíîâ) òà îäåðæóâà÷³â áþäæåòíèõ êîøò³â, íà ÿêèõ îáë³êîâóþòüñÿ êîøòè çàãàëüíîãî òà ñïåö³àëüíîãî ôîíä³â â³äïîâ³äíîãî áþäæåòó, çä³éñíþºòüñÿ â ìåæàõ áþäæåòíèõ àñèãíóâàíü, ïåðåäáà÷åíèõ ó çàòâåðäæåíîìó êîøòîðèñ³ àáî ïëàí³ âèêîðèñòàííÿ áþäæåòíèõ êîøò³â, òà ó ðàç³ íàÿâíîñò³ íà éîãî ðàõóíêàõ äëÿ îáë³êó â³äêðèòèõ àñèãíóâàíü (çàëèøê³â êîøò³â íà ðàõóíêàõ).</P>
<P class="ps6">Áåçñï³ðíå ñïèñàííÿ êîøò³â ç ðàõóíê³â áþäæåòíèõ óñòàíîâ ó ÷àñòèí³ âëàñíèõ íàäõîäæåíü çä³éñíþºòüñÿ áåçïîñåðåäíüî ³ç çàãàëüíî¿ ñóìè çàëèøêó íàäõîäæåíü íà â³äïîâ³äíîìó ðàõóíêó ç ïîäàëüøèì â³äíåñåííÿì çàçíà÷åíî¿ ñóìè íà âèäàòêè â ðîçð³ç³ êîä³â åêîíîì³÷íî¿ êëàñèô³êàö³¿ âèäàòê³â áþäæåòó ç óðàõóâàííÿì âèìîã ïóíêòó 27 öüîãî Ïîðÿäêó.</P>
<P class="ps6">Â³äïîâ³äíî äî ï. 31 âèùåâêàçàíîãî Ïîðÿäêó ó ðàç³ êîëè çà âèçíà÷åíèì îðãàíîì Êàçíà÷åéñòâà êîäàìè ïðîãðàìíî¿ êëàñèô³êàö³¿ âèäàòê³â òà êðåäèòóâàííÿ äåðæàâíîãî áþäæåòó (êîäàìè òèì÷àñîâî¿ êëàñèô³êàö³¿ âèäàòê³â òà êðåäèòóâàííÿ ì³ñöåâèõ áþäæåò³â) òà åêîíîì³÷íî¿ êëàñèô³êàö³¿ âèäàòê³â áþäæåòó, çà ÿêèìè çä³éñíþºòüñÿ áåçñï³ðíå ñïèñàííÿ êîøò³â, â³äñóòí³ â³äêðèò³ àñèãíóâàííÿ (êîøòè íà ðàõóíêàõ) àáî äî ê³íöÿ áþäæåòíîãî ïåð³îäó ¿õ íåäîñòàòíüî äëÿ âèêîíàííÿ ñóäîâîãî ð³øåííÿ, îðãàí Êàçíà÷åéñòâà íàäñèëàº áîðæíèêó âèìîãó ùîäî íåîáõ³äíîñò³ âæèòòÿ áîðæíèêîì çàõîä³â äëÿ âñòàíîâëåííÿ òàêèõ àñèãíóâàíü àáî çä³éñíåííÿ ³íøèõ ä³é, ñïðÿìîâàíèõ íà âèêîíàííÿ ñóäîâîãî ð³øåííÿ.</P>
<P class="ps6">ßêùî ó áîðæíèêà íåäîñòàòíüî â³äêðèòèõ àñèãíóâàíü (êîøò³â íà ðàõóíêàõ) äëÿ âèêîíàííÿ âèêîíàâ÷îãî äîêóìåíòà, áåçñï³ðíå ñïèñàííÿ êîøò³â çä³éñíþºòüñÿ ÷àñòêîâî. Íà âèêîíàâ÷îìó äîêóìåíò³ ñòàâèòüñÿ â³äì³òêà ïðî îáñÿã ñïèñàíèõ êîøò³â, ÿêà çàñâ³ä÷óºòüñÿ ï³äïèñîì â³äïîâ³äàëüíî¿ îñîáè, ñêð³ïëåíèì ãåðáîâîþ ïå÷àòêîþ.</P>
<P class="ps6">Áîðæíèê çîáîâÿçàíèé ïðîòÿãîì îäíîãî ì³ñÿöÿ ï³ñëÿ íàäõîäæåííÿ çàçíà÷åíî¿ âèìîãè íàä³ñëàòè îðãàíîâ³ Êàçíà÷åéñòâà ïèñüìîâå ïîâ³äîìëåííÿ ïðî çàõîäè, âæèò³ íèì ç ìåòîþ âèêîíàííÿ ñóäîâîãî ð³øåííÿ.</P>
<P class="ps6">Çàçíà÷åíèé ñòðîê ìîæå áóòè ïðîäîâæåíèé îðãàíîì Êàçíà÷åéñòâà çà îá´ðóíòîâàíîþ çàÿâîþ áîðæíèêà äî äâîõ ì³ñÿö³â.</P>
<P class="ps6">Áåçñï³ðíå ñïèñàííÿ êîøò³â ç ðàõóíê³â áîðæíèêà çä³éñíþºòüñÿ ç ìîìåíòó â³äêðèòòÿ â³äïîâ³äíèõ àñèãíóâàíü.</P>
<P class="ps6">Íà ïåð³îä âèêîíàííÿ âèìîãè îðãàí Êàçíà÷åéñòâà â³äêëàäàº áåçñï³ðíå ñïèñàííÿ êîøò³â òà çä³éñíþº ïðîâåäåííÿ ïëàòåæ³â çà ïëàò³æíèìè äîðó÷åííÿìè áîðæíèêà ëèøå çà çàõèùåíèìè âèäàòêàìè, âèçíà÷åíèìè Áþäæåòíèì êîäåêñîì Óêðà¿íè. </P>
<P class="ps6">Òàêèì ÷èíîì ó âèïàäêó â³äñóòíîñò³ ó â³äïîâ³äà÷à (çàÿâíèêà) áþäæåòíèõ àñèãíóâàíü äëÿ ñïëàòè ñòÿãíóòîãî ð³øåííÿì ñóäó áîðãó ïåðåä ïîçèâà÷åì îðãàí Äåðæàâíîãî êàçíà÷åéñòâà ïîâèíåí ä³ÿòè â³äïîâ³äíî äî &nbsp;âèùåâêàçàíîãî &nbsp;Ïîðÿäêó.</P>
<P class="ps6">Îòæå, âðàõîâóþ÷è &nbsp;âèùåâèêëàäåí³ ïîëîæåííÿ Áþäæåòíîãî êîäåêñó Óêðà¿íè òà Ïîðÿäêó, ÿêèé âèçíà÷àº ìåõàí³çì âèêîíàííÿ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â ç ðàõóíê³â, íà ÿêèõ îáë³êîâóþòüñÿ êîøòè äåðæàâíîãî òà ì³ñöåâèõ áþäæåò³â, àáî áþäæåòíèõ óñòàíîâ, âèêîíàííÿ ð³øåííÿ ãîñïîäàðñüêîãî ñóäó ×åðí³ã³âñüêî¿ îáëàñò³ â³ä 04.11.2014 ðîêó, ÿêå íàáðàëî çàêîííî¿ ñèëè 26.01.2015ð., ïî ñïðàâ³ ¹927/1505/14 ïîâèííî âèêîíóâàòèñü îðãàíîì Äåðæàâíîãî êàçíà÷åéñòâà ó âñòàíîâëåíîìó íîðìàòèâíî-ïðàâîâèì àêòîì ïîðÿäêó.</P>
<P class="ps6">Òîìó ñàìà ïî ñîá³ â³äñóòí³ñòü áþäæåòíèõ àñèãíóâàíü â³äïîâ³äà÷à (çàÿâíèêà) íà 2015 ð³ê íå íîñèòü îñîáëèâîãî õàðàêòåðó, ùî óñêëàäíþº àáî âèêëþ÷àº âèêîíàííÿ ð³øåííÿ â ïîäàëüøîìó ó âñòàíîâëåíîìó çàêîíîäàâñòâîì ïîðÿäêó.</P>
<P class="ps6">Âðàõîâóþ÷è âèùåâèêëàäåíå, ñóä ä³éøîâ âèñíîâêó, ùî çàÿâà ïðî â³äñòðî÷êó âèêîíàííÿ ð³øåííÿ â³ä 04.11.2014ð. ïî ñïðàâ³ ¹927/1505/14 &nbsp;íå ï³äëÿãàº çàäîâîëåííþ.</P>
<P class="ps4"><FONT class="fs90">Êåðóþ÷èñü ñò. ñò. 86, 121 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä &nbsp;-</FONT></P>
<P class="ps4"> </P>
<P class="ps11"><FONT class="fs89">Ó Õ Â À Ë È Â:</FONT></P>
<P class="ps5">Â³äìîâèòè Êîðþê³âñüê³é îáºäíàí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó &nbsp;â³äñòðî÷ö³ âèêîíàííÿ ð³øåííÿ ãîñïîäàðñüêîãî ñóäó ×åðí³ã³âñüêî¿ îáëàñò³ â³ä 04.11.2014 ðîêó ïî ñïðàâ³ ¹927/1505/14. </P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs88">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;Æ.Â. Áëîõ³íà</FONT></P>
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