<TITLE>920/88/15</TITLE>
<!-- BEGIN METADATA -->
<!-- Íàéìåíóâàííÿ ôàéëà ç ð³øåííÿì -->
<META NAME="FILENAME" CONTENT="5039_1117128.html">
<!-- 1,2 ID ð³øåííÿ TAGNAME(DOCID, DOCORGID) - íóæíî äëÿ ïîëó÷åíèÿ ïîäòâåðæäåíèÿ ðååñòðàöèè -->
<META NAME="DOCID" CONTENT="1117128">
<META NAME="DOCORGID" CONTENT="107">
<!-- [3] Íàéìåíóâàííÿ ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(COURTNAME) -->
<META NAME="COURTNAME" CONTENT="Õàðê³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä">
<!-- [4] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT) -->
<META NAME="CAUSECOURT" CONTENT="5039">
<!-- [4.1] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT2013) -->
<META NAME="CAUSECOURT2013" CONTENT="978">
<!-- [5] Ñïðàâà íîìåð TAGNAME(CAUSENUM) -->
<META NAME="CAUSENUM" CONTENT="920/88/15">
<!-- [6] Äàòà ñïðàâè TAGNAME(CAUSEDATE) -->
<META NAME="CAUSEDATE" CONTENT="16.03.2015">
<!-- [7] Äàòà óõâàëåííÿ ð³øåííÿ TAGNAME(DOCDATE) -->
<META NAME="DOCDATE" CONTENT="01.04.2015">
<!-- [9] Ôîðìà ð³øåííÿ (ID) TAGNAME(DOCTYPE) -->
<!-- ð³øåííÿ = 2 -->
<!-- ïîñòàíîâà = 3 -->
<!-- óõâàëà ñóäó = 4 -->
<!-- ñóäîâèé íàêàç = 5 -->
<!-- îêðåìà óõâàëà = 6 -->
<META NAME="DOCTYPE" CONTENT="3">
<!-- [10] Ôîðìà ñóäî÷èíñòâà (ID) TAGNAME(CAUSETYPE) -->
<!-- àäì³í³ñòðàòèâíà = 1 -->
<!-- êðèì³íàëüíà = 2 -->
<!-- ãîñïîäàðñüêà = 3 -->
<!-- öèâ³ëüíà = 4 -->
<!-- àäì³í³ñòðàòèâíå ïðàâîïîðóøåííÿ = 5 -->
<META NAME="CAUSETYPE" CONTENT="3">
<!-- [11] Êîä êàòåãîð³¿ ñïðàâè TAGNAME(CAUSECATEGORY) -->
<META NAME="CAUSECATEGORY" CONTENT="4111">
<!-- [12] Ñïðàâà ðîçãëÿäàºòüñÿ ïî ³íñòàíö³¿ (ID) TAGNAME(CAUSELOCATION) -->
<!-- àïåëÿö³éí³é = A -->
<!-- êàñàö³éí³é = C -->
<META NAME="CAUSELOCATION" CONTENT="A">
<!-- [13] Ïîïåðåäí³é íîìåð ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSENUM) -->
<!-- [14] Ïîïåðåäíÿ äàòà ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSEDATE) -->
<!-- [15] Íîìåð ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSENUM) -->
<META NAME="PREVCAUSENUM" CONTENT="920/88/15">
<!-- [16] Äàòà ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSEDATE) -->
<!-- [17] Äàòà óõâàëåííÿ (ïîñòàíîâëåííÿ) ñóäîâîãî ð³øåííÿ, ùî ïåðåãëÿäàºòüñÿ TAGNAME(PREVRESCAUSEDATE) -->
<META NAME="PREVRESCAUSEDATE" CONTENT="15.01.2015">
<!-- [18] Ñóä, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCOURTNAME) -->
<META NAME="PREVCOURTNAME" CONTENT="Ãîñïîäàðñüêèé ñóä Ñóìñüêî¿ îáëàñò³">
<!-- [19] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT) -->
<META NAME="PREVCAUSECOURT" CONTENT="5021">
<!-- [19.1] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT2013) -->
<META NAME="PREVCAUSECOURT2013" CONTENT="920">
<!-- [20] Êîä êàòåãîð³¿ ïîïåðåäíüî¿ ñïðàâè TAGNAME(PREVCAUSECATEGORY) -->
<!-- [21] Ñåêðåòàð ñóäîâîãî çàñ³äàííÿ TAGNAME(SECRETARY) -->
<!-- [22] Çàáîðîíà îïðèëþäíåííÿ TAGNAME(HEARINGCLOSED) -->
<!-- íå çàáîðîíåíî = V -->
<!-- çàáîðîíåíî = Z -->
<!-- çàáîðîíåíî òèì÷àñîâî = T -->
<META NAME="HEARINGCLOSED" CONTENT="V">
<!-- [23] Ê³ëüê-òü àðêóø³â äîêóìåíòà (ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß) -->
<!-- Ñóää³ â ð³øåíí³: -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION1" CONTENT="1">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME1" CONTENT="Á³ëîóñîâà ß.Î.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION2" CONTENT="2">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME2" CONTENT="Ïóëü Î.À.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION3" CONTENT="3">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME3" CONTENT="Ëàê³çà Â.Â.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- Ñòîðîíè ð³øåííÿ: -->
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION1" CONTENT="1">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE1" CONTENT="V">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE1" CONTENT="">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE1" CONTENT="V">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE1" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME1" CONTENT="ÒÎÂ &quot;Ñóìè-Ìåä³àñåðâ³ñ&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT1" CONTENT="Â³äïîâ³äà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO1" CONTENT="33698615">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL1" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION2" CONTENT="2">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE2" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE2" CONTENT="Z">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE2" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE2" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME2" CONTENT="Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT2" CONTENT="Ïîçèâà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO2" CONTENT="38724743">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL2" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION3" CONTENT="3">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE3" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE3" CONTENT="O">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE3" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE3" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME3" CONTENT="Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT3" CONTENT="Ïîçèâà÷ 2">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO3" CONTENT="38724743">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL3" CONTENT="FALSE">
<!-- [38] Âåðñ³ÿ êë³ºíòà TAGNAME(APPVER) -->
<META NAME="APPVER" CONTENT="1.21.2.174">
<!-- [39] Êîä ïðîâàéäåðà ÅÖÏ TAGNAME(CRYPTPROVIDER) -->
<META NAME="CRYPTPROVIDER" CONTENT="DS13">
<!-- END METADATA -->
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=windows-1251">
<META NAME="Author" CONTENT="">
<META NAME="Description" CONTENT="Document">
<META NAME="Document-state" CONTENT="static">
<META NAME="Updated" CONTENT="02.04.2015 16:09:06">
<META NAME="Robots" CONTENT="All">
<META NAME="Keywords" CONTENT="">
<STYLE TYPE="text/css">
margin-right: 10 mm;
margin-bottom: 10 mm;
mso-paper-source: 0;
@charset "Windows-1251";
font-family: Times New Roman;
font-family: Facefont SSH;
font-family: Times New Roman;
margin-bottom: 0 mm;
white-space: normal;
word-spacing: normal;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
<P class="ps16"><FONT class="fs31"> <IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps8"><FONT class="fs101">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps6"><FONT class="fs100">ÏÎÑÒÀÍÎÂÀ</FONT></P>
<P class="ps6"><FONT class="fs99">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
<P><FONT class="fs175"> "01" êâ³òíÿ 2015 ð.</FONT><FONT class="fs128"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT class="fs174">Ñïðàâà ¹ 920/88/15</FONT><FONT class="fs127"> &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs117">Êîëåã³ÿ ñóää³â ó ñêëàä³: ãîëîâóþ÷èé ñóääÿ</FONT><FONT class="fs173"> Ïóëü Î.À.</FONT><FONT class="fs116">, ñóääÿ</FONT><FONT class="fs172"> Á³ëîóñîâà ß.Î.</FONT><FONT class="fs115">, ñóääÿ</FONT><FONT class="fs171"> &nbsp;Ëàê³çà Â.Â.</FONT><FONT class="fs114"> </FONT></P>
<P><FONT class="fs170">ïðè ñåêðåòàð³ Ëèòâèíîâ³é Ê.Î.</FONT></P>
<P><FONT class="fs113">çà ó÷àñòþ ïðåäñòàâíèê³â ñòîð³í:</FONT></P>
<P><FONT class="fs169">àïåëÿíòà  íå çÿâèâñÿ,</FONT></P>
<P><FONT class="fs168">áîðæíèêà  íå çÿâèâñÿ,</FONT></P>
<P class="ps3"><FONT class="fs167">ðîçãëÿíóâøè ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ ó ïðèì³ùåíí³ Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó àïåëÿö³éíó ñêàðãó ÄÏ² ó ì.Ñóìàõ ÃÓ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ &nbsp;</FONT><FONT class="fs126">(âõ. ¹1696 Ñ/2)</FONT><FONT class="fs166"> íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 15.01.15ð. ó ñïðàâ³ ¹ 920/88/15 </FONT></P>
<P class="ps3"><FONT class="fs112">çà &nbsp;çàÿâîþ</FONT><FONT class="fs165"> Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³,</FONT></P>
<P class="ps3"><FONT class="fs111">äî </FONT><FONT class="fs164">&nbsp;Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Ñóìè-Ìåä³àñåðâ³ñ", ì.Ñóìè, </FONT></P>
<P class="ps3"><FONT class="fs110">ïðî</FONT><FONT class="fs130"> </FONT><FONT class="fs163">âèçíàííÿ áàíêðóòîì, </FONT></P>
<P class="ps6"><FONT class="fs125">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps13"><FONT class="fs161">ÄÏ² ó ì.Ñóìàõ ÃÓ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ ç óõâàëîþ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó íå ïîãîäèëàñü òà çâåðíóëàñü äî Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïðîñèòü óõâàëó ñóäó ïåðøî¿ ³íñòàíö³¿ ñêàñóâàòè òà ïåðåäàòè ñïðàâó íà ðîçãëÿä äî ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³.</FONT></P>
<P class="ps13"><FONT class="fs160">Ñêàðãà îá´ðóíòîâàíà òèì, ùî âèíèêíåííÿ òà ïîñòóïîâå çá³ëüøåííÿ ñóìè ïîäàòêîâîãî áîðãó áîðæíèêà ï³äòâåðäæåíî ðîçðàõóíêîì ñóìè ïîäàòêîâîãî áîðãó, âèòÿãàìè ç ³íòåãðîâàíî¿ êàðòêè ïëàòíèêà ïîäàòê³â, ðîçðàõóíêàìè øòðàôíèõ (ô³íàíñîâèõ) ñàíêö³é òà ïåí³, àêòàìè ïåðåâ³ðîê, ïîäàòêîâèìè ïîâ³äîìëåííÿìè-ð³øåííÿìè, êîï³¿ ÿêèõ äîäàí³ äî çàÿâè. Âêàçàíà çàáîðãîâàí³ñòü áîðæíèêà íå ï³äëÿãàº ñïèñàííþ òà ðîçñòðî÷åííþ íà ï³äñòàâ³ ñò.100, 101 ÏÊ Óêðà¿íè òà â³äïîâ³äíî äî ÷.3 ñò.10 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» º áåçñï³ðíèìè âèìîãàìè êðåäèòîðà ÄÏ² ó ì.Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³. Òàêèì ÷èíîì, íà äóìêó àïåëÿíòà, áåçñï³ðí³ âèìîãè ÄÏ² â ðîçì³ð³ 433940,56 ãðí. º ñóìîþ, ÿêà á³ëüøà â³ä òðüîõñîò ì³í³ìàëüíèõ çàðîá³òíèõ ïëàò, òà ÿê³ íå áóëè çàäîâîëåí³ áîðæíèêîì ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ âñòàíîâëåíîãî äëÿ ¿õ ïîãàøåííÿ ñòðîêó.</FONT></P>
<P class="ps13"><FONT class="fs159">Êð³ì òîãî, â³äïîâ³äíî äî ï.95.3 ñò.95 ÏÊ Óêðà¿íè ñòÿãíåííÿ êîøò³â ç ðàõóíê³â ïëàòíèêà ïîäàòê³â ó áàíêàõ, îáñëóãîâóþ÷èõ òàêîãî ïëàòíèêà ïîäàòê³â, çä³éñíþºòüñÿ çà ð³øåííÿì ñóäó, ÿêå íàïðàâëÿºòüñÿ äî âèêîíàííÿ êîíòðîëþþ÷èì îðãàíàì, ó ðîçì³ð³ ñóìè ïîäàòêîâîãî áîðãó àáî éîãî ÷àñòèíè.</FONT></P>
<P class="ps13"><FONT class="fs158">ßê çàçíà÷àº àïåëÿíò, ³ç çì³ñòó íàâåäåíî¿ çàêîíîäàâ÷î¿ íîðìè âèïëèâàº, ùî Ïîäàòêîâèì êîäåêñîì Óêðà¿íè âñòàíîâëåíî îñîáëèâèé ïîðÿäîê âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â ç ïëàòíèêà ïîäàòê³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó. Îðãàíàìè ñòÿãíåííÿ çà òàêèìè ð³øåííÿìè, ÿê³ çä³éñíþþòü ïðîöåäóðó ¿õ ïðèìóñîâîãî âèêîíàííÿ, º êîíòðîëþþ÷³ îðãàíè â ðîçóì³íí³ Ïîäàòêîâîãî êîäåêñó Óêðà¿íè. Îäíàê, ö³ îáñòàâèíè ñóäîì áóëè íå ïîâí³ñòþ çÿñîâàí³, à îòæå, ÿê íàñë³äîê ñóäîì ïåðøî¿ ³íñòàíö³¿ áóëî ïðèéíÿòî íåïðàâèëüíå òà íåçàêîííå ð³øåííÿ.</FONT></P>
<P class="ps13"><FONT class="fs157">Àïåëÿíò òà áîðæíèê ó ñóäîâå çàñ³äàííÿ íå çÿâèëèñü, ïðî ïðè÷èíè íå çÿâëåííÿ ñóä íå ïîâ³äîìèëè, õî÷à áóëè íàëåæíèì ÷èíîì ïîâ³äîìëåí³ ïðî ÷àñ ³ ì³ñöå ñëóõàííÿ ñïðàâè óõâàëîþ ñóäó â³ä 17.03.2015ð.</FONT></P>
<P class="ps13"><FONT class="fs156">Ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè, äîñë³äèâøè íàÿâí³ äîêàçè ïî ñïðàâ³, êîëåã³ÿ ñóää³â Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó &nbsp;âñòàíîâèëà.</FONT></P>
<P class="ps13"><FONT class="fs155">Â ñ³÷í³ 2015ð. Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ çâåðíóëàñü äî ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Ñóìè-Ìåä³àñåðâ³ñ" íà ï³äñòàâ³ ñò.10 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì».</FONT></P>
<P class="ps13"><FONT class="fs154">15.01.2015ð. ãîñïîäàðñüêèì ñóäîì Ñóìñüêî¿ îáëàñò³ ïðèéíÿòî îñêàðæóâàíó óõâàëó.</FONT></P>
<P class="ps12"><FONT class="fs153">Êîëåã³ÿ ñóää³â äîñë³äèâøè ìàòåð³àëè ñïðàâè, ïåðåâ³ðèâøè äîâîäè àïåëÿö³éíî¿ ñêàðãè, ïðàâèëüí³ñòü çàñòîñóâàííÿ ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì íîðì ïðîöåñóàëüíîãî òà ìàòåð³àëüíîãî ïðàâà ïðèõîäèòü äî âèñíîâêó ïðî â³äìîâó ó çàäîâîëåíí³ àïåëÿö³éíî¿ ñêàðãè âèõîäÿ÷è ç íàñòóïíîãî.</FONT></P>
<P class="ps0"><FONT class="fs152">×àñòèíîþ 1 ñòàòò³ 2 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì âñòàíîâëåíî, ùî ïðîâàäæåííÿ ó ñïðàâàõ ïðî áàíêðóòñòâî ðåãóëþºòüñÿ öèì Çàêîíîì, Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì. &nbsp;</FONT></P>
<P class="ps13"><FONT class="fs151">Â³äïîâ³äíî äî ÷àñòèíè 1 ñòàòò³ 11 Çàêîíó ïðî áàíêðóòñòâî çàÿâà ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî ïîäàºòüñÿ áîðæíèêîì àáî êðåäèòîðîì.</FONT></P>
<P class="ps13"><FONT class="fs150">×àñòèíîþ òðåòüîþ ñòàòò³ 10 öüîãî Çàêîíó ïåðåäáà÷åíî, ùî ñïðàâà ïðî áàíêðóòñòâî ïîðóøóºòüñÿ ãîñïîäàðñüêèì ñóäîì, ÿêùî áåçñï³ðí³ âèìîãè êðåäèòîðà (êðåäèòîð³â) äî áîðæíèêà ñóêóïíî ñòàíîâëÿòü íå ìåíøå òðüîõñîò ì³í³ìàëüíèõ ðîçì³ð³â çàðîá³òíî¿ ïëàòè, ÿê³ íå áóëè çàäîâîëåí³ áîðæíèêîì ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ âñòàíîâëåíîãî äëÿ ¿õ ïîãàøåííÿ ñòðîêó, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì.</FONT></P>
<P class="ps13"><FONT class="fs149">Áåçñï³ðí³ âèìîãè êðåäèòîð³â  ãðîøîâ³ âèìîãè êðåäèòîð³â, ï³äòâåðäæåí³ ñóäîâèì ð³øåííÿì, ùî íàáðàëî çàêîííî¿ ñèëè, ³ ïîñòàíîâîþ ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, çã³äíî ç ÿêèì â³äïîâ³äíî äî çàêîíîäàâñòâà çä³éñíþºòüñÿ ñïèñàííÿ êîøò³â ç ðàõóíê³â áîðæíèêà.</FONT></P>
<P class="ps13"><FONT class="fs148">Â³äïîâ³äíî äî ÷. ÷. 2, 7 ñò. 11 Çàêîíó äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî äîäàþòüñÿ, çîêðåìà:</FONT></P>
<P class="ps13"><FONT class="fs147">ð³øåííÿ ñóäó ïðî çàäîâîëåííÿ âèìîã êðåäèòîðà, ùî íàáðàëî çàêîííî¿ ñèëè;</FONT></P>
<P class="ps13"><FONT class="fs146">â³äïîâ³äíà ïîñòàíîâà îðãàíó äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ ç âèêîíàííÿ âèìîã êðåäèòîðà;</FONT></P>
<P class="ps13"><FONT class="fs145">äî çàÿâè êðåäèòîðà  îðãàíó äîõîä³â ³ çáîð³â ÷è ³íøèõ îðãàí³â, ÿê³ çä³éñíþþòü êîíòðîëü çà ïðàâèëüí³ñòþ òà ñâîº÷àñí³ñòþ ñïðàâëÿííÿ ïîäàòê³â ³ çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â), ñòðàõîâèõ âíåñê³â íà çàãàëüíîîáîâÿçêîâå äåðæàâíå ïåíñ³éíå òà ³íøå ñîö³àëüíå ñòðàõóâàííÿ, äîäàþòüñÿ äîêàçè âæèòòÿ çàõîä³â äî îòðèìàííÿ â³äïîâ³äíî¿ çàáîðãîâàíîñò³ ó âñòàíîâëåíîìó çàêîíîäàâñòâîì ïîðÿäêó.</FONT></P>
<P class="ps13"><FONT class="fs144">Â³äïîâ³äíî äî ÷àñòèíè 1 ñòàòò³ 15 âêàçàíîãî Çàêîíó ãîñïîäàðñüêèé ñóä ïîâåðòàº çàÿâó ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî áåç ðîçãëÿäó, ÿêùî, çîêðåìà, çàÿâíèê  êðåäèòîð íå ïîäàâ äîêàç³â íåñïðîìîæíîñò³ áîðæíèêà âèêîíàòè ñâî¿ ãðîøîâ³ çîáîâ'ÿçàííÿ ïåðåä êðåäèòîðàìè â ðîçì³ð³, âèçíà÷åíîþ ÷àñòèíîþ òðåòüîþ ñòàòò³ 10 öüîãî Çàêîíó, ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì.</FONT></P>
<P class="ps13"><FONT class="fs143">Â³äïîâ³äíî äî ïóíêòó 95.1 ñòàòò³ 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè êîíòðîëþþ÷èé îðãàí çä³éñíþº çà ïëàòíèêà ïîäàòê³â ³ íà êîðèñòü äåðæàâè çàõîäè ùîäî ïîãàøåííÿ ïîäàòêîâîãî áîðãó òàêîãî ïëàòíèêà ïîäàòê³â øëÿõîì ñòÿãíåííÿ êîøò³â, ÿê³ ïåðåáóâàþòü ó éîãî âëàñíîñò³, à â ðàç³ ¿õ íåäîñòàòíîñò³ - øëÿõîì ïðîäàæó ìàéíà òàêîãî ïëàòíèêà ïîäàòê³â, ÿêå ïåðåáóâàº ó ïîäàòêîâ³é çàñòàâ³.</FONT></P>
<P class="ps13"><FONT class="fs142">Çã³äíî ç àáçàöîì ïåðøèì ïóíêòó 95.3 ñòàòò³ 95 Ïîäàòêîâîãî Êîäåêñó Óêðà¿íè ñòÿãíåííÿ êîøò³â ç ðàõóíê³â ïëàòíèêà ïîäàòê³â ó áàíêàõ, îáñëóãîâóþ÷èõ òàêîãî ïëàòíèêà ïîäàòê³â, çä³éñíþºòüñÿ çà ð³øåííÿì ñóäó, ÿêå íàïðàâëÿºòüñÿ äî âèêîíàííÿ êîíòðîëþþ÷èì îðãàíàì, ó ðîçì³ð³ ñóìè ïîäàòêîâîãî áîðãó àáî éîãî ÷àñòèíè.</FONT></P>
<P class="ps13"><FONT class="fs141">Òàêèì ÷èíîì, âèõîäÿ÷è ç ïðèïèñ³â ñòàòò³ 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, ÷àñòèíè òðåòüî¿ ñòàòò³ 10, ÷àñòèíè ñüîìî¿ ñòàòò³ 11 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", äîêàçàìè &nbsp;â ï³äòâåðäæåííÿ áåçñï³ðíîñò³ ãðîøîâèõ &nbsp;âèìîã ³í³ö³þþ÷îãî êðåäèòîðà - &nbsp;îðãàíó äîõîä³â ³ çáîð³â, &nbsp;º &nbsp;ð³øåííÿ ñóäó &nbsp;ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, ùî íàáðàëî çàêîííî¿ ñèëè, ³íêàñîâ³ äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â â äîõ³ä áþäæåòó &nbsp;ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà äîêàçè âæèòòÿ â³äïîâ³äíèõ çàõîä³â äî îòðèìàííÿ â³äïîâ³äíî¿ çàáîðãîâàíîñò³ çà ïðîöåäóðîþ, âèçíà÷åíîþ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè.</FONT></P>
<P class="ps5"><FONT class="fs140">Îñê³ëüêè îðãàíàì äîõîä³â ³ çáîð³â ÿê êîíòðîëþþ÷èì îðãàíàì çàêîíîì íàäàíî ïîâíîâàæåííÿ ùîäî âæèòòÿ êîìïëåêñó çàõîä³â ùîäî ñòÿãíåííÿ ïîäàòêîâîãî áîðãó, ÿê³ º çíà÷íî á³ëüø øèðîêèìè, í³æ ó ³íøèõ êðåäèòîð³â (ñóáºêò³â ãîñïîäàðþâàííÿ), òî îðãàí äîõîä³â ³ çáîð³â, çâåðòàþ÷èñü äî ñóäó ³ç çàÿâîþ ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî áîðæíèêà, çîáîâÿçàíèé äîâåñòè, ùî íèì âè÷åðïàíî âñ³ ìîæëèâ³ çàõîäè ùîäî ñòÿãíåííÿ òàêîãî áîðãó ó ìåæàõ íàäàíèõ çàêîíîì ïîâíîâàæåíü.</FONT></P>
<P class="ps13"><FONT class="fs139">Ç íàäàíèõ &nbsp;äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî äîêàç³â íå âáà÷àºòüñÿ, ùî ÄÏ², ÿê êîíòðîëþþ÷èé îðãàí, çàñòîñóâàâ &nbsp;âñ³ ìîæëèâ³ çàõîäè ùîäî ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ó ìåæàõ íàäàíèõ éîìó çàêîíîì ïîâíîâàæåíü, îñê³ëüêè íå íàäàíî äîêàç³â íà ï³äòâåðäæåííÿ áåçñï³ðíîñò³ âèìîã äî áîðæíèêà, à ñàìå, ð³øåííÿ ñóäó &nbsp;ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, ùî íàáðàëî çàêîííî¿ ñèëè, ³íêàñîâ³ äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â â äîõ³ä áþäæåòó &nbsp;ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà äîêàç³â âæèòòÿ â³äïîâ³äíèõ çàõîä³â äî îòðèìàííÿ â³äïîâ³äíî¿ çàáîðãîâàíîñò³ çà ïðîöåäóðîþ, âèçíà÷åíîþ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè.</FONT></P>
<P class="ps13"><FONT class="fs138">Çà òàêèõ îáñòàâèí, ÿê â³ðíî çàçíà÷åíî ñóäîì ïåðøî¿ ³íñòàíö³¿, ó ñóäó â³äñóòí³ ïðàâîâ³ ï³äñòàâè äëÿ ïðèéíÿòòÿ ïîäàíî¿ çàÿâè äî ðîçãëÿäó, îñê³ëüêè äî áîðæíèêà çàÿâëåíî âèìîãè, ÿê³ íå º áåçñï³ðíèìè.</FONT></P>
<P class="ps12"><FONT class="fs182">Â³äïîâ³äíî äî ñòàòò³ 33 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè &nbsp;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. Äîêàçè &nbsp;&nbsp;&nbsp;ïîäàþòüñÿ &nbsp;&nbsp;&nbsp;ñòîðîíàìè &nbsp;&nbsp;&nbsp;òà &nbsp;&nbsp;&nbsp;³íøèìè &nbsp;&nbsp;ó÷àñíèêàìè ñóäîâîãî ïðîöåñó.</FONT></P>
<P class="ps12"><FONT class="fs181">Â³äïîâ³äíî äî ñòàòò³ 32 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè &nbsp;äîêàçàìè ó ñïðàâ³ º áóäü-ÿê³ ôàêòè÷í³ äàí³, íà ï³äñòàâ³ &nbsp;ÿêèõ ãîñïîäàðñüêèé &nbsp;&nbsp;ñóä &nbsp;&nbsp;ó &nbsp;âèçíà÷åíîìó &nbsp;çàêîíîì &nbsp;ïîðÿäêó &nbsp;âñòàíîâëþº íàÿâí³ñòü &nbsp;÷è &nbsp;â³äñóòí³ñòü &nbsp;îáñòàâèí, íà ÿêèõ ´ðóíòóþòüñÿ âèìîãè ³ çàïåðå÷åííÿ ñòîð³í, à òàêîæ ³íø³ îáñòàâèíè, ÿê³ ìàþòü çíà÷åííÿ äëÿ ïðàâèëüíîãî âèð³øåííÿ ãîñïîäàðñüêîãî ñïîðó.</FONT></P>
<P class="ps12"><FONT class="fs180">Â³äïîâ³äíî äî ñòàòò³ 43 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ãîñïîäàðñüêèé &nbsp;&nbsp;ñóä &nbsp;&nbsp;îö³íþº &nbsp;&nbsp;äîêàçè &nbsp;&nbsp;çà &nbsp;ñâî¿ì &nbsp;âíóòð³øí³ì ïåðåêîíàííÿì, ùî ´ðóíòóºòüñÿ íà âñåá³÷íîìó, ïîâíîìó ³ îá'ºêòèâíîìó ðîçãëÿä³ &nbsp;â ñóäîâîìó ïðîöåñ³ âñ³õ îáñòàâèí ñïðàâè â ¿õ ñóêóïíîñò³, êåðóþ÷èñü çàêîíîì. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps5"><FONT class="fs137">Íà ï³äñòàâ³ âèêëàäåíîãî, êîëåã³ÿ ñóää³â ä³éøëà âèñíîâêó, ùî àïåëÿö³éíà ñêàðãà º íåîá´ðóíòîâàíîþ ³ íå ìîæå áóòè ï³äñòàâîþ äëÿ ñêàñóâàííÿ îñêàðæóâàíî¿ óõâàëè ïî äàí³é ñïðàâ³, òîìó óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 15.01.15ð. ó ñïðàâ³ ¹ 920/88/15 ñë³ä çàëèøèòè áåç çì³í, à àïåëÿö³éíó ñêàðãó &nbsp;- áåç çàäîâîëåííÿ.</FONT></P>
<P class="ps10"><FONT class="fs136">Êåðóþ÷èñü &nbsp;ñòàòòÿìè &nbsp;&nbsp;91, 99, 101, 102, 105, 106 &nbsp;Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â,</FONT></P>
<P class="ps11"><FONT class="fs109"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ÏÎÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps11"><FONT class="fs135">Àïåëÿö³éíó ñêàðãó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ çàëèøèòè áåç çàäîâîëåííÿ.</FONT></P>
<P class="ps5"><FONT class="fs134">Óõâàëó </FONT><FONT class="fs108">&nbsp;</FONT><FONT class="fs133">&nbsp;ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 15.01.15ð. ó ñïðàâ³ ¹ 920/88/15 çàëèøèòè áåç çì³í.</FONT></P>
<P class="ps13"><FONT class="fs132">Ïîâíèé òåêñò ïîñòàíîâè ñêëàäåíî 02.04.2015ð.</FONT></P>
<P><FONT class="fs124">Ãîëîâóþ÷èé ñóääÿ </FONT><FONT class="fs107">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT class="fs123">&nbsp;&nbsp;Ïóëü Î.À.</FONT></P>
<P><FONT class="fs122">Ñóääÿ </FONT><FONT class="fs106">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT class="fs121">&nbsp;&nbsp;Á³ëîóñîâà ß.Î.</FONT><FONT class="fs105"> &nbsp;</FONT></P>
<P><FONT class="fs120">Ñóääÿ</FONT><FONT class="fs104"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT class="fs119">&nbsp;&nbsp;Ëàê³çà Â.Â.</FONT></P>
<P><FONT class="fs103"> </FONT></P>