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<P class="ps9"><FONT class="fs72"> </FONT><FONT class="fs74"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps7"><FONT class="fs45"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ËÜÂ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps7"><FONT class="fs68">_________________________________________________________________________________________________________</FONT></P>
<P class="ps7"><FONT class="fs43">ÓÕÂÀËÀ</FONT></P>
<P class="ps7"><FONT class="fs42"> 13.03.15                                                                       Ñïðàâà &nbsp;¹ 914/137/15 </FONT></P>
<P class="ps2"><FONT class="fs54">çà çàÿâîþ: </FONT><FONT class="fs66">Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ñèõ³âñüêîìó ðàéîí³ ì. Ëüâîâà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ëüâ³âñüê³é îáëàñò³</FONT></P>
<P class="ps1"><FONT class="fs53">äî: </FONT><FONT class="fs65">ÒçÎÂ ÍÂÏ «Ä³âåìà»</FONT></P>
<P class="ps3"><FONT class="fs52">ïðî:</FONT><FONT class="fs64"> áàíêðóòñòâî &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs51">          </FONT><FONT class="fs63">Ñóääÿ Ëüâ³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó Ìèðóòåíêî Î.Ë., ðîçãëÿíóâøè êëîïîòàííÿ Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ñèõ³âñüêîìó ðàéîí³ ì. Ëüâîâà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ëüâ³âñüê³é îáëàñò³ ïðî ïîíîâëåííÿ ñòðîêó ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ â³ä 05.02.2015 ðîêó ïî ñïðàâ³ &nbsp;¹914/137/15.</FONT></P>
<P class="ps7"><FONT class="fs50">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps6"><FONT class="fs62">Â³äïîâ³äíî äî 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="ps6"><FONT class="fs61">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, òà íåçàëåæíî â³ä ïîâàæíîñò³ ïðè÷èíè ïðîïóñêó öüîãî ñòðîêó - ó ðàç³, ÿêùî àïåëÿö³éíà ñêàðãà ïîäàíà ïðîêóðîðîì, îðãàíîì äåðæàâíî¿ âëàäè, îðãàíîì ì³ñöåâîãî ñàìîâðÿäóâàííÿ ï³ñëÿ ñïëèâó îäíîãî ðîêó ç äíÿ îãîëîøåííÿ îñêàðæóâàíîãî ñóäîâîãî ð³øåííÿ. Ðîçãëÿä çàÿâè îñîáè ïðî ïîíîâëåííÿ ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè çä³éñíþºòüñÿ îäíèì ³ç ñóää³â êîëåã³¿ ñóää³â àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó, ñêëàä ÿêî¿ âèçíà÷åíèé ïðè ðåºñòðàö³¿ ñïðàâè â³äïîâ³äíî äî ïîëîæåíü ÷àñòèíè ÷åòâåðòî¿ ñòàòò³ 91 öüîãî Êîäåêñó.</FONT></P>
<P class="ps6"><FONT class="fs60">ßê âáà÷àºòüñÿ ç òåêñòó àïåëÿö³éíî¿ ñêàðãè àïåëÿíòîì îñêàðæóºòüñÿ óõâàëà ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ â³ä 05.02.2015 ðîêó. Ïðè÷èíîþ ïðîïóñêó ñòðîêó ïåðåäáà÷åíîãî ñò. 93 ÃÏÊ Óêðà¿íè àïåëÿíò âêàçàâ òó îáñòàâèíó, ùî â³í âæå ïîäàâàâ îäèí ðàç àïåëÿö³éíó ñêàðãó ³ âîíà áóëà ïîâåðíåíà Ëüâ³âñüêèì àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì. </FONT></P>
<P class="ps0"><FONT class="fs59">           Äàí³ îáñòàâèíè ï³äòâåðäæóþòüñÿ ìàòåð³àëàìè ñïðàâè.</FONT></P>
<P class="ps6"><FONT class="fs58">Òàêèì ÷èíîì, ïðè÷èíà ïðîïóñêó àïåëÿíòîì ñòðîêó íà àïåëÿö³éíå îñêàðæåííÿ º ïîâàæíîþ.</FONT></P>
<P class="ps5"><FONT class="fs57">Êåðóþ÷èñü &nbsp;ñò.ñò.53,86, 91,93 ÃÏÊ Óêðà¿íè, àïåëÿö³éíèé ñóä,  &nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps7"><FONT class="fs49">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps5"><FONT class="fs56"> Â³äíîâèòè Äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó Ñèõ³âñüêîìó ðàéîí³ ì. Ëüâîâà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ëüâ³âñüê³é îáëàñò³ ïðîïóùåíèé ñòðîê íà îñêàðæåííÿ óõâàëè ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ â³ä 05.02.2015 ðîêó ïî ñïðàâ³ &nbsp;¹914/137/15.</FONT></P>
<P class="ps4"><FONT class="fs48"> &nbsp;</FONT></P>
<P class="ps4"><FONT class="fs47">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;Î.Ë. Ìèðóòåíêî</FONT></P>
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