<TITLE>914/428/15</TITLE>
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<P class="ps8"><FONT class="fs116"> </FONT><FONT class="fs114"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps4"><FONT class="fs66">ËÜÂ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps4"><FONT class="fs63">ÏÎÑÒÀÍÎÂÀ</FONT></P>
<P class="ps4"><FONT class="fs62">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
<P class="ps4"><FONT class="fs65"> "25" áåðåçíÿ 2015 ð.                                                   Ñïðàâà ¹ &nbsp;&nbsp;914/428/15</FONT></P>
<P class="ps0"><FONT class="fs112">Ëüâ³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä â ñêëàä³ êîëåã³¿ ñóää³â:</FONT></P>
<P class="ps0"><FONT class="fs111">ãîëîâóþ÷èé ñóääÿ Ãðèö³â Â.Ì., ñóää³â Äàâèä Ë.Ë., Êîðäþê Ã.Ò.</FONT></P>
<P class="ps0"><FONT class="fs110">ïðè ñåêðåòàð³ ñóäîâîãî çàñ³äàííÿ Øâåöü Î.Â.</FONT></P>
<P class="ps0"><FONT class="fs109">ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ ðîçãëÿíóâ àïåëÿö³éíó ñêàðãó Ãîðîäîöüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ëüâ³âñüê³é îáëàñò³ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ â³ä 13 ëþòîãî 2015 ðîêó ïî ñïðàâ³ ¹914/428/15 ïðî áàíêðóòñòâî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ ô³ðìè «Â³êòîð³ÿ ïëþñ»</FONT></P>
<P class="ps0"><FONT class="fs108">          </FONT><FONT class="fs73">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps1"><FONT class="fs106">Ïðè öüîìó ñóä ïåðøî¿ ³íñòàíö³¿ êåðóâàâñÿ ïðèïèñàìè ÷àñòèíè 3 ñòàòò³ 10, ÷àñòèíè 2 ñòàòò³ 11, ÷àñòèíè 1 ñòàòò³ 15 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" òà âêàçàâ, ùî ñóäîâå ð³øåííÿ çà â³äñóòíîñò³ âèäàíîãî íà éîãî ï³äñòàâ³ âèêîíàâ÷îãî äîêóìåíòà òà ïîñòàíîâè îðãàíó Äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ íå ìîæå áóòè ï³äòâåðäæåííÿì áåçñï³ðíîñò³ ãðîøîâèõ âèìîã. Îäíàê äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ ô³ðìè «Â³êòîð³ÿ ïëþñ» íå äîäàíî â³äïîâ³äíî¿ ïîñòàíîâè îðãàíó äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ ç âèêîíàííÿ ñóäîâîãî ð³øåííÿ. &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs105">Â àïåëÿö³éí³é ñêàðç³ Ãîðîäîöüêà îáºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ÃÓ ÄÔÑ ó Ëüâ³âñüê³é îáëàñò³ ñòâåðäæóº, ùî óõâàëà ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ â³ä 13 ëþòîãî 2015 ðîêó ïî ñïðàâ³ ¹914/428/15 ïðèéíÿòà ç ïîðóøåííÿì íîðì ìàòåð³àëüíîãî ³ ïðîöåñóàëüíîãî ïðàâà. Ñóä íå íàäàâ íàëåæíî¿ îö³íêè òîìó ôàêòó, ùî âèêîíàííÿ ñóäîâîãî ð³øåííÿ ïðî ñòÿãíåííÿ ïîäàòêîâîãî áîðãó çàêîíîì ïîêëàäåíî ñàìå íà îðãàíè äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè. Ñóäîâ³ ð³øåííÿ ïðî ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ïîâèíí³ âèêîíóâàòèñü êîíòðîëþþ÷èì îðãàíîì â³äïîâ³äíî äî âèìîã ñòàòò³ 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè òà ²íñòðóêö³¿ ïðî áåçãîò³âêîâ³ ðîçðàõóíêè â Óêðà¿í³ â íàö³îíàëüí³é âàëþò³. Òîìó çã³äíî ç ÷àñòèíîþ 7 ñòàòò³ 11 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» çîêðåìà äëÿ êðåäèòîðà  îðãàíó äîõîä³â ³ çáîð³â ÷è ³íøèõ îðãàí³â âèçíà÷åíî, ùî äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî áîðæíèêà äîäàþòüñÿ äîêàçè âæèòòÿ çàõîä³â äî îòðèìàííÿ â³äïîâ³äíî¿ çàáîðãîâàíîñò³ ó âñòàíîâëåíîìó çàêîíîäàâñòâîì ïîðÿäêó.</FONT></P>
<P class="ps1"><FONT class="fs104">Ó ñóäîâîìó çàñ³äàíí³ 18 áåðåçíÿ 2015 ðîêó ïðåäñòàâíèêè Ãîðîäîöüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ÃÓ ÄÔÑ ó Ëüâ³âñüê³é îáëàñò³ àïåëÿö³éíó ñêàðãó ï³äòðèìàëè ó ïîâíîìó îáñÿç³. Äîäàòêîâî ïîâ³äîìèëè, ùî Âèùèé ãîñïîäàðñüêèé ñóä Óêðà¿íè ó ïîñòàíîâ³ â³ä 17 ëþòîãî 2015 ðîêó ó ñïðàâ³ ¹925/1941/14 ä³éøîâ ïðàâîâîãî âèñíîâêó ïðî òå, ùî ïðèìóñîâå âèêîíàííÿ ð³øåííÿ ñóäó ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó ïëàòíèêà ïîäàòê³â  þðèäè÷íî¿ îñîáè çà çàêîíîì ïîêëàäåíî âèêëþ÷íî íà êîíòðîëþþ÷è îðãàíè (îðãàíè äîõîä³â ³ çáîð³â) çà âèçíà÷åíîþ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè ïðîöåäóðîþ, áåç çàëó÷åííÿ äî íå¿ îðãàí³â äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè. Ó òàêîìó âèïàäêó îðãàí äîõîä³â ³ çáîð³â äî çàÿâè ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî íå ïîâèíåí äîäàâàòè ïîñòàíîâó îðãàíó äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ. &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs103">Çà çì³ñòîì ñòàòò³ 106 ÃÏÊ Óêðà¿íè àïåëÿö³éí³ ñêàðãè íà óõâàëè ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ðîçãëÿäàþòüñÿ â ïîðÿäêó, ïåðåäáà÷åíîìó äëÿ ðîçãëÿäó àïåëÿö³éíèõ ñêàðã íà ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó. </FONT></P>
<P class="ps1"><FONT class="fs102">Çã³äíî ç³ ñòàòòåþ 101 ÃÏÊ Óêðà¿íè ó ïðîöåñ³ ïåðåãëÿäó ñïðàâè àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ïîâòîðíî ðîçãëÿäàº ñïðàâó. Àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä íå çâ'ÿçàíèé äîâîäàìè àïåëÿö³éíî¿ ñêàðãè ³ ïåðåâ³ðÿº çàêîíí³ñòü ³ îáãðóíòîâàí³ñòü ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ó ïîâíîìó îáñÿç³.</FONT></P>
<P class="ps1"><FONT class="fs101">Ëüâ³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ðîçãëÿíóâ àïåëÿö³éíó ñêàðãó Ãîðîäîöüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ëüâ³âñüê³é îáëàñò³, ìàòåð³àëè ñïðàâè ³ ââàæàº, ùî óõâàëó ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ â³ä 13 ëþòîãî 2015 ðîêó ñë³ä ñêàñóâàòè ç òàêèõ ï³äñòàâ. </FONT></P>
<P class="ps1"><FONT class="fs100">Â³äïîâ³äíî äî âèìîã ÷àñòèíè ïåðøî¿ ñòàòò³ 2 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" ïðîâàäæåííÿ ó ñïðàâàõ ïðî áàíêðóòñòâî ðåãóëþºòüñÿ öèì Çàêîíîì, Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè, ³íøèìè çàêîíîäàâ÷èìè àêòàìè Óêðà¿íè. &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs99">Çà âèçíà÷åííÿì ÷àñòèíè 3 ñòàòò³ 10 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" 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. 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. &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs98">×àñòèíîþ 2 ñòàòò³ 11 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" ïåðåäáà÷åíî çàãàëüíèé ïåðåë³ê äîêàç³â, ùî äîäàþòüñÿ äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî, ó òîìó ÷èñë³ íàçâàíî é ð³øåííÿ ñóäó ïðî çàäîâîëåííÿ âèìîã êðåäèòîðà, ùî íàáðàëî çàêîííî¿ ñèëè; â³äïîâ³äíà ïîñòàíîâà îðãàíó äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ ç âèêîíàííÿ âèìîã êðåäèòîðà. </FONT></P>
<P class="ps1"><FONT class="fs97">Ðàçîì ç òèì ÷àñòèíîþ 7 ñòàòò³ 11 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" óñòàíîâëåíî, ùî äî çàÿâè êðåäèòîðà  îðãàíó äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ÷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. &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs96">Â³äïîâ³äíî äî ÷àñòèíè 1 ñòàòò³ 15 âêàçàíîãî Çàêîíó ãîñïîäàðñüêèé ñóä ïîâåðòàº çàÿâó ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî áåç ðîçãëÿäó ÿêùî 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="ps1"><FONT class="fs95">Çã³äíî ç ÷àñòèíîþ ïåðøîþ ñòàòò³ 3 Çàêîíó Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ" ó âèïàäêàõ, ïåðåäáà÷åíèõ çàêîíîì, ð³øåííÿ ñóä³â òà ³íøèõ îðãàí³â ùîäî ñòÿãíåííÿ êîøò³â âèêîíóþòüñÿ îðãàíàìè äîõîä³â ³ çáîð³â, áàíêàìè òà ³íøèìè ô³íàíñîâèìè óñòàíîâàìè. &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs94">Ïîðÿäîê ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ïëàòíèê³â ïîäàòê³â âèçíà÷åíî ñòàòòÿìè 95-99 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè. </FONT></P>
<P class="ps1"><FONT class="fs93">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="ps1"><FONT class="fs92">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. Êîíòðîëþþ÷èé îðãàí çâåðòàºòüñÿ äî ñóäó ùîäî íàäàííÿ äîçâîëó íà ïîãàøåííÿ óñ³º¿ ñóìè ïîäàòêîâîãî áîðãó çà ðàõóíîê ìàéíà ïëàòíèêà ïîäàòê³â, ùî ïåðåáóâàº ó ïîäàòêîâ³é çàñòàâ³. Ð³øåííÿ ñóäó ùîäî íàäàííÿ âêàçàíîãî äîçâîëó º ï³äñòàâîþ äëÿ ïðèéíÿòòÿ êîíòðîëþþ÷èì îðãàíîì ð³øåííÿ ïðî ïîãàøåííÿ óñ³º¿ ñóìè ïîäàòêîâîãî áîðãó (ïóíêò 95.3 ñòàòò³ 95 Ïîäàòêîâîãî Êîäåêñó Óêðà¿íè).</FONT></P>
<P class="ps1"><FONT class="fs91">Çã³äíî ³ç ïðàâèëàìè, âèçíà÷åíèìè ãëàâîþ 12 ²íñòðóêö³¿ ïðî áåçãîò³âêîâ³ ðîçðàõóíêè â Óêðà¿í³ â íàö³îíàëüí³é âàëþò³, çàòâåðäæåíî¿ ïîñòàíîâîþ Ïðàâë³ííÿ Íàö³îíàëüíîãî áàíêó Óêðà¿íè â³ä 21.01.2004 ¹22 ç íàñòóïíèìè çì³íàìè, âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó ïåðåäáà÷àº îôîðìëåííÿ ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó. Ïðè öüîìó ñóäîâå ð³øåííÿ, íà ï³äñòàâ³ ÿêîãî ç ïëàòíèêà ïîäàòê³â ñòÿãóþòüñÿ êîøòè, äî áàíêó íå ïîäàºòüñÿ, à ðåêâ³çèòè ñóäîâîãî ð³øåííÿ çàçíà÷àþòüñÿ â ³íêàñîâîìó äîðó÷åíí³, ÿê ï³äñòàâà ñòÿãíåííÿ.</FONT></P>
<P class="ps1"><FONT class="fs90">Îòæå ó ñèëó çàêîíó âèêîíàííÿ ñóäîâîãî ð³øåííÿ ïðî ñòÿãíåííÿ ç ïëàòíèêà ïîäàòê³â  ñóáºêòà ãîñïîäàðþâàííÿ íà êîðèñòü äåðæàâè ïîäàòêîâîãî áîðãó çä³éñíþº êîíòðîëþþ÷èé îðãàí (îðãàíè äîõîä³â ³ çáîð³â) â³äïîâ³äíî äî âèìîã, âèçíà÷åíèõ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè, à íå äåðæàâíà âèêîíàâ÷à ñëóæáà. &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs88">Ó çàÿâ³ ³í³ö³þþ÷èé êðåäèòîð âêàçàâ, ùî çàãàëüíà ñóìà éîãî áåçñï³ðíèõ âèìîã äî áîðæíèêà ñòàíîâèòü 2468206,00 ãðí. Áåçñï³ðí³ñòü ãðîøîâèõ âèìîã ï³äòâåðäæóºòüñÿ &nbsp;ïîñòàíîâîþ Ëüâ³âñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 01 æîâòíÿ 2013 ðîêó ó ñïðàâ³ ¹813/6436/13-à, ÿêîþ ïðèñóäæåíî ñòÿãíóòè ç áîðæíèêà â äîõ³ä áþäæåòó 2468206,00 ãðí. ïîäàòêîâîãî áîðãó. Íà âèêîíàííÿ íàçâàíîãî ñóäîâîãî ð³øåííÿ &nbsp;Ãîðîäîöüêà ÎÄÏ² ÃÓ ÄÔÑ ó Ëüâ³âñüê³é îáëàñò³ 29 æîâòíÿ 2013 ðîêó íàïðàâèëà áàíêó ³íêàñîâ³ äîðó÷åííÿ ¹¹ 35, 36, 37, 38, &nbsp;ÿê³ ïîâåðíóò³ áåç âèêîíàííÿ ÷åðåç â³äñóòí³ñòü êîøò³â íà ðàõóíêàõ áîðæíèêà. Ëèøå çà ³íêàñîâèì äîðó÷åííÿì ¹ 35 ñïëà÷åíà ñóìà ñòàíîâèòü 2,52 ãðí. &nbsp;Â³äïîâ³äí³ â³äì³òêè çðîáëåíî áàíêîì íà çâîðîò³ ³íêàñîâèõ äîðó÷åíü. Òàê³ ä³¿ ùîäî âèêîíàííÿ ñóäîâîãî ð³øåííÿ îá´ðóíòîâóº ï. 95.3 ñò. 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, ïîëîæåííÿìè ²íñòðóêö³¿ ïðî áåçãîò³âêîâ³ ðîçðàõóíêè â Óêðà¿í³ â íàö³îíàëüí³é âàëþò³, çàòâåðäæåíî¿ ïîñòàíîâîþ Ïðàâë³ííÿ Íàö³îíàëüíîãî áàíêó Óêðà¿íè â³ä 21 ñ³÷íÿ 2004 ðîêó ¹22, ³ç çì³íàìè â³ä 30 áåðåçíÿ 2012 ðîêó. </FONT></P>
<P class="ps1"><FONT class="fs87">ßê äîêàçè âæèòòÿ çàõîä³â äî îòðèìàííÿ â³äïîâ³äíî¿ çàáîðãîâàíîñò³ ó âñòàíîâëåíîìó çàêîíîäàâñòâîì ïîðÿäêó, äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ ô³ðìè «Â³êòîð³ÿ ïëþñ» êðåäèòîð äîäàâ êîï³¿ ïîñòàíîâè Ëüâ³âñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 01 æîâòíÿ 2013 ðîêó ó ñïðàâ³ ¹813/6436/13-à, ³íêàñîâèõ äîðó÷åíü ïðî ñïèñàííÿ áåçñï³ðíî¿ çàáîðãîâàíîñò³ òà â³äîìîñò³ ïðî â³äñóòí³ñòü ìàéíà áîðæíèêà. </FONT></P>
<P class="ps1"><FONT class="fs86">Ç óðàõóâàííÿì ïðàâîâîãî ðåãóëþâàííÿ ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ç ïëàòíèê³â ïîäàòêó Ãîðîäîöüêà îáºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ëüâ³âñüê³é îáëàñò³, ÿêà º êîíòðîëþþ÷èì îðãàíîì, íå ìîãëà ³ íå ïîâèííà áóëà äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ ô³ðìè «Â³êòîð³ÿ ïëþñ» äîäàâàòè âèêîíàâ÷èé äîêóìåíò òà ïîñòàíîâó îðãàíó Äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ ç âèêîíàííÿ ñóäîâîãî ð³øåííÿ. &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs85">Òàêèì ÷èíîì âèñíîâîê ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ïðî ïîâåðíåííÿ áåç ðîçãëÿäó çàÿâè êðåäèòîðà ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ ô³ðìè «Â³êòîð³ÿ ïëþñ» ç ïðè÷èíè â³äñóòíîñò³ âèêîíàâ÷îãî äîêóìåíòà òà ïîñòàíîâè îðãàíó Äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ º ïåðåä÷àñíèì. Âèð³øóþ÷è ïèòàííÿ ïðî ïðèéíÿòòÿ äî ðîçãëÿäó çàÿâè ïîäàòêîâîãî îðãàíó ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî ñóä ïîâèíåí áóâ âðàõóâàòè âèçíà÷åí³ çàêîíîì îñîáëèâîñò³ âèêîíàííÿ ñóäîâîãî ð³øåííÿ ïðî ñòÿãíåííÿ ïîäàòêîâîãî áîðãó. Â³äòàê óõâàëó ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ â³ä 13 ëþòîãî 2015 ðîêó ïî ñïðàâ³ ¹914/428/15 ñë³ä ñêàñóâàòè.</FONT></P>
<P class="ps1"><FONT class="fs84">Çà çì³ñòîì ñòàòò³ 106 ÃÏÊ Óêðà¿íè ó âèïàäêó ñêàñóâàííÿ àïåëÿö³éíîþ ³íñòàíö³ºþ óõâàëè ïðî ïîâåðíåííÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ñïðàâà ïåðåäàºòüñÿ íà ðîçãëÿä ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó.&nbsp; </FONT></P>
<P class="ps1"><FONT class="fs83">Êåðóþ÷èñü ñò.ñò. 99, 101, 103, 104, 105, 106 ÃÏÊ Óêðà¿íè, Ëüâ³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä</FONT></P>
<P class="ps1"><FONT class="fs82">          </FONT><FONT class="fs72">ÏÎÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps1"><FONT class="fs81">Àïåëÿö³éíó ñêàðãó Ãîðîäîöüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ëüâ³âñüê³é îáëàñò³ çàäîâîëüíèòè. &nbsp;&nbsp;</FONT></P>
<P class="ps1"><FONT class="fs80">Óõâàëó ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ â³ä 13 ëþòîãî 2015 ðîêó ïî ñïðàâ³ ¹914/428/15 ñêàñóâàòè. &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs79">Ñïðàâó ¹914/428/15 ïåðåäàòè íà ðîçãëÿä ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³.</FONT></P>
<P class="ps2"><FONT class="fs78">Ïîñòàíîâà íàáèðàº çàêîííî¿ ñèëè ç äíÿ ¿¿ ïðèéíÿòòÿ.</FONT></P>
<P class="ps2"><FONT class="fs77">Ïîñòàíîâó ìîæå áóòè îñêàðæåíî â êàñàö³éíîìó ïîðÿäêó.</FONT><FONT class="fs71"> </FONT><FONT class="fs76">&nbsp;</FONT></P>
<P class="ps6"><FONT class="fs75"> &nbsp;</FONT><FONT class="fs70">Ãîëîâóþ÷èé ñóääÿ                                                            Ãðèö³â Â.Ì.</FONT></P>
<P class="ps7"><FONT class="fs69">                     &nbsp;&nbsp;ñóääÿ                                                            Äàâèä Ë.Ë.</FONT></P>
<P><FONT class="fs68">                     &nbsp;&nbsp;ñóääÿ                                                            Êîðäþê Ã.Ò. </FONT></P>