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<P class="ps8"><FONT class="fs143"> </FONT><FONT class="fs141"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps4"><FONT class="fs82">ËÜÂ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps4"><FONT class="fs79">ÏÎÑÒÀÍÎÂÀ</FONT></P>
<P class="ps4"><FONT class="fs78">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
<P class="ps4"><FONT class="fs81"> "31" áåðåçíÿ 2015 ð.                                                   Ñïðàâà ¹ &nbsp;&nbsp;914/138/15</FONT></P>
<P class="ps0"><FONT class="fs139">Ëüâ³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä â ñêëàä³ êîëåã³¿ ñóää³â: </FONT></P>
<P class="ps0"><FONT class="fs138">ãîëîâóþ÷èé ñóääÿ Ãðèö³â Â.Ì., ñóää³â Äàâèä Ë.Ë., Êîðäþê Ã.Ò.</FONT></P>
<P class="ps0"><FONT class="fs137">ïðè ñåêðåòàð³ ñóäîâîãî çàñ³äàííÿ Øâåöü Î.Â.</FONT></P>
<P class="ps0"><FONT class="fs136">ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ ðîçãëÿíóâ àïåëÿö³éíó ñêàðãó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ñèõ³âñüêîìó ðàéîí³ ì. Ëüâîâà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ &nbsp;ñëóæáè ó Ëüâ³âñüê³é îáëàñò³ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ â³ä 05 ëþòîãî 2015 ðîêó ïî ñïðàâ³ ¹914/138/15 ïðî áàíêðóòñòâî ïðèâàòíîãî ï³äïðèºìñòâà &nbsp;«ËªÄÎ» &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps0"><FONT class="fs135">          </FONT></P>
<P class="ps0"><FONT class="fs134"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs89">&nbsp;ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps1"><FONT class="fs133">Ãîñïîäàðñüêèé ñóä Ëüâ³âñüêî¿ îáëàñò³ (ñóääÿ Àðòèìîâè÷ Â.Ì.) óõâàëîþ â³ä 04 ëþòîãî 2015 ðîêó â³äìîâèâ ó ïîðóøåíí³ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî ïðèâàòíîãî ï³äïðèºìñòâà «ËªÄÎ». &nbsp;&nbsp;</FONT></P>
<P class="ps1"><FONT class="fs132">Ñóä êîíñòàòóâàâ, ùî çàÿâíèêîì íå íàäàíî íàëåæíèõ äîêàç³â áåçñï³ðíîñò³ éîãî âèìîã äî áîðæíèêà (ïîñòàíîâè ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ), îñê³ëüêè ñàìå ëèøå ñóäîâå ð³øåííÿ çà â³äñóòíîñò³ ïîñòàíîâè îðãàíó Äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ íå ìîæå áóòè ï³äòâåðäæåííÿì áåçñï³ðíîñò³ ãðîøîâèõ âèìîã.</FONT></P>
<P class="ps1"><FONT class="fs131">Â àïåëÿö³éí³é ñêàðç³ Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Ñèõ³âñüêîìó ðàéîí³ ì. Ëüâîâà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ëüâ³âñüê³é îáëàñò³ &nbsp;ñòâåðäæóº, ùî óõâàëà ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ â³ä 04 ëþòîãî 2015 ðîêó ïî ñïðàâ³ ¹914/138/15 ïðèéíÿòà ç ïîðóøåííÿì íîðì ìàòåð³àëüíîãî ³ ïðîöåñóàëüíîãî ïðàâà. Êðåäèòîð âæèâ çàõîäè ùîäî ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ç áîðæíèêà, ÿê öå ïåðåäáà÷åíî ï.ï. 95.1, 95.3 ñò. 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè. À ñàìå, ïîñòàíîâàìè &nbsp;Ëüâ³âñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 22 âåðåñíÿ 2014 ðîêó ó ñïðàâ³ ¹813/5564/14 òà â³ä 04 âåðåñíÿ 2014 ðîêó ó ñïðàâ³ ¹813/4943/14 çàäîâîëåíî ïîçîâí³ âèìîãè ÄÏ² ó Ñèõ³âñüêîìó ðàéîí³ ì. Ëüâîâà ÃÓ ÄÔÑ ó Ëüâ³âñüê³é îáëàñò³ ³ ñòÿãíåíî ç áîðæíèêà íà êîðèñòü áþäæåòó ïîäàòêîâîãî áîðãó íà çàãàëüíó ñóìó 1637068,37 ãðí. ²íêàñîâ³ äîðó÷åííÿ ïîâåðíóëèñü áåç âèêîíàííÿ ç â³äì³òêîþ ïðî â³äñóòí³ñòü êîøò³â. Ââàæàº, ùî ñóìà âèìîã êðåäèòîðà äî áîðæíèêà º áåçñï³ðíîþ, á³ëüøîþ, í³æ 300 ì³í³ìàëüíèõ ðîçì³ð³â çàðîá³òíî¿ ïëàòè, ùî çã³äíî ç ÷. 3 ñò. 10, ñò. 11 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» º ï³äñòàâîþ äëÿ ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ïðèâàòíîãî ï³äïðèºìñòâà «ËªÄÎ». Ïðîñèòü ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ â³ä 04 ëþòîãî 2015 ðîêó ïî ñïðàâ³ ¹914/138/15 òà ïðèéíÿòè íîâó óõâàëó, ÿêîþ ïîðóøèòè ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî.</FONT></P>
<P class="ps1"><FONT class="fs130">Ïðî ðîçãëÿä ñïðàâè ñòîðîíàì ïîâ³äîìëåíî íàëåæíèì ÷èíîì.</FONT></P>
<P class="ps1"><FONT class="fs129">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="fs128">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="fs127">Ëüâ³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ðîçãëÿíóâ àïåëÿö³éíó ñêàðãó, ìàòåð³àëè ñïðàâè ³ ââàæàº, ùî óõâàëó ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ â³ä 04 ëþòîãî 2015 ðîêó ñë³ä çàëèøèòè áåç çì³í ç îãëÿäó íà íàñòóïíå. </FONT></P>
<P class="ps1"><FONT class="fs126">Ç ìàòåð³àë³â ñïðàâè ¹914/138/15 ñë³äóº, ùî 13 ñ³÷íÿ 2015 ðîêó äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Ñèõ³âñüêîìó ðàéîí³ ì. Ëüâîâà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ &nbsp;ñëóæáè ó Ëüâ³âñüê³é îáëàñò³ çâåðíóëàñü äî ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ ³ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ïðèâàòíîãî ï³äïðèºìñòâà «ËªÄÎ» (ì. Ëüâ³â, âóë. Òðèëüîâñüêîãî, 8/53, ³äåíòèô³êàö³éíèé êîä 35047461)</FONT><FONT class="fs88"> </FONT><FONT class="fs125">â ïîðÿäêó ñò. 10 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì».</FONT></P>
<P class="ps1"><FONT class="fs124">Çàÿâà îá´ðóíòîâàíà òèì, ùî çàáîðãîâàí³ñòü ïðèâàòíîãî ï³äïðèºìñòâà «ËªÄÎ» ïåðåä áþäæåòîì ñòàíîâèòü 1637068,37 ãðí. Áåçñï³ðí³ñòü âèìîã äî áîðæíèêà êðåäèòîð ï³äòâåðäæóº ïîñòàíîâîþ Ëüâ³âñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 22 âåðåñíÿ 2014 ðîêó ó ñïðàâ³ ¹813/5564/14, ÿêîþ çàäîâîëåíî ïîçîâ ÄÏ² ó Ñèõ³âñüêîìó ðàéîí³ ÃÓ Ì³íäîõîä³â ó Ëüâ³âñüê³é îáëàñò³ òà ñòÿãíóòî ç ðàõóíê³â ïðèâàòíîãî ï³äïðèºìñòâà «ËªÄÎ» ó áàíêàõ, îáñëóãîâóþ÷èõ öüîãî ïëàòíèêà ïîäàòê³â, íà êîðèñòü áþäæåòó 1059355,00 ãðí. ïîäàòêîâîãî áîðãó òà ïîñòàíîâîþ Ëüâ³âñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 04 âåðåñíÿ 2014 ðîêó ó ñïðàâ³ ¹813/4943/14, ÿêîþ çàäîâîëåíî ïîçîâ ÄÏ² ó Ñèõ³âñüêîìó ðàéîí³ ÃÓ Ì³íäîõîä³â ó Ëüâ³âñüê³é îáëàñò³ òà ñòÿãíóòî ç ðàõóíê³â ïðèâàòíîãî ï³äïðèºìñòâà «ËªÄÎ» ó áàíêàõ, îáñëóãîâóþ÷èõ öüîãî ïëàòíèêà ïîäàòê³â, íà êîðèñòü áþäæåòó 577713,37 ãðí. ïîäàòêîâîãî áîðãó. Ó ïîðÿäêó, âèçíà÷åíîìó ãëàâîþ 12 ²íñòðóêö³¿ ïðî áåçãîò³âêîâ³ ðîçðàõóíêè â Óêðà¿í³ â íàö³îíàëüí³é âàëþò³, çàòâåðäæåíîþ ïîñòàíîâîþ Ïðàâë³ííÿ Íàö³îíàëüíîãî áàíêó Óêðà¿íè â³ä 21 ñ³÷íÿ 2004 ðîêó ¹ 22, êðåäèòîð âèñòàâèâ ³íêàñîâ³ äîðó÷åííÿ ¹ 965/10 â³ä 22 æîâòíÿ 2014 ðîêó, ¹1107/12 â³ä 08 ãðóäíÿ 2014 ðîêó, ¹ 1108/12 â³ä 08 ãðóäíÿ 2014 ðîêó ïðî ñïèñàííÿ íà êîðèñòü áþäæåòó ïîäàòêîâîãî áîðãó 582367,00 ãðí., 582367,00 ãðí. òà 256685,75 ãðí. â³äïîâ³äíî, ÿê³ ïîâåðíóëèñü áåç âèêîíàííÿ ³ç â³äì³òêîþ ïðî â³äñóòí³ñòü êîøò³â. </FONT></P>
<P class="ps1"><FONT class="fs123">ßê äîêàçè âæèòòÿ çàõîä³â äî îòðèìàííÿ â³äïîâ³äíî¿ çàáîðãîâàíîñò³ ó âñòàíîâëåíîìó çàêîíîäàâñòâîì ïîðÿäêó äî çàÿâè êðåäèòîð äîäàâ êîï³¿ ïîñòàíîâ Ëüâ³âñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 04 âåðåñíÿ 2014 ðîêó ó ñïðàâ³ ¹813/4943/14 òà â³ä 22 âåðåñíÿ 2014 ðîêó ó ñïðàâ³ ¹813/5564/14, ³íêàñîâèõ äîðó÷åíü ¹ 965/10 â³ä 22 æîâòíÿ 2014 ðîêó, ¹1107/12 â³ä 08 ãðóäíÿ 2014 ðîêó, ¹ 1108/12 â³ä 08 ãðóäíÿ 2014 ðîêó òà â³äîìîñò³ ùîäî ìàéíà áîðæíèêà. &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs122">Ñóä óõâàëîþ ñóäó â³ä 20 ñ³÷íÿ 2015 ðîêó ïðèéíÿâ äî ðîçãëÿäó çàÿâó êðåäèòîðà ³ ïðèçíà÷èâ ï³äãîòîâ÷å çàñ³äàííÿ ñóäó íà 04 ëþòîãî 2015 ðîêó; çîáîâÿçàâ ³í³ö³þþ÷îãî êðåäèòîðà íàäàòè äîêàçè áåçñï³ðíîñò³ âèìîã (ð³øåííÿ ñóäó, âèêîíàâ÷èé äîêóìåíò ÷è ðîçðàõóíêîâèé äîêóìåíò). &nbsp;</FONT></P>
<P class="ps3"><FONT class="fs121">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="fs120">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="fs119">×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 &nbsp;&nbsp;&nbsp;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="fs118">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.</FONT></P>
<P class="ps1"><FONT class="fs117">Â³äïîâ³äíî äî âèìîã ñòàòò³ 16 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" ïåðåâ³ðêà îá´ðóíòîâàíîñò³ âèìîã çàÿâíèêà, ç'ÿñóâàííÿ íàÿâíîñò³ ï³äñòàâ äëÿ ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî çä³éñíþþòüñÿ ãîñïîäàðñüêèì ñóäîì ó ï³äãîòîâ÷îìó çàñ³äàíí³ (÷. 1 ñò. 16).</FONT></P>
<P class="ps1"><FONT class="fs116">Ó ï³äãîòîâ÷îìó çàñ³äàíí³ ñóä ðîçãëÿäàº ïîäàí³ äîêóìåíòè, çàñëóõîâóº ïîÿñíåííÿ ñòîð³í, à òàêîæ âèð³øóº ³íø³ ïèòàííÿ, ïîâ'ÿçàí³ ç ðîçãëÿäîì ñïðàâè (÷. 2 ñò. 16).</FONT></P>
<P class="ps1"><FONT class="fs115">ßêùî ñïðàâà ïîðóøóºòüñÿ çà çàÿâîþ êðåäèòîðà, ãîñïîäàðñüêèé ñóä ïåðåâ³ðÿº îá´ðóíòîâàí³ñòü éîãî âèìîã, ¿õ áåçñï³ðí³ñòü, âæèòòÿ çàõîä³â ùîäî ïðèìóñîâîãî ñòÿãíåííÿ çà öèìè âèìîãàìè â ïîðÿäêó âèêîíàâ÷îãî ïðîâàäæåííÿ (÷. 3 ñò. 16). </FONT></P>
<P class="ps1"><FONT class="fs114">Çà íàñë³äêàìè ðîçãëÿäó çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî òà â³äçèâó áîðæíèêà ãîñïîäàðñüêèé ñóä âèíîñèòü óõâàëó. Ñóä â³äìîâëÿº â ïîðóøåíí³ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî, ÿêùî, çîêðåìà, çàÿâíèêîì íå äîâåäåíî íàÿâíîñò³ ï³äñòàâ äëÿ ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî; â³äñóòíÿ õî÷à á îäíà ç ï³äñòàâ, ïåðåäáà÷åíèõ ÷àñòèíîþ òðåòüîþ ñòàòò³ 10 öüîãî Çàêîíó (÷.÷. 6, 7 ñò. 16). &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs113">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="fs112">Ïîðÿäîê ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ïëàòíèê³â ïîäàòê³â âèçíà÷åíî ñòàòòÿìè 95-99 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè. </FONT></P>
<P class="ps1"><FONT class="fs111">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="fs110">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="fs109">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. 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="fs108">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. Ïðè öüîìó êîíòðîëþþ÷èé îðãàí ïîâèíåí âæèòè çàõîäè ùîäî ñòÿãíåííÿ êîøò³â ç ðàõóíê³â ïëàòíèêà ïîäàòê³â ó áàíêàõ, îáñëóãîâóþ÷èõ òàêîãî ïëàòíèêà ïîäàòê³â ç äîòðèìàííÿì ²íñòðóêö³¿ ïðî áåçãîò³âêîâ³ ðîçðàõóíêè â Óêðà¿í³ â íàö³îíàëüí³é âàëþò³. &nbsp;</FONT></P>
<P class="ps3"><FONT class="fs107">Â³äìîâëÿþ÷è ó ïîðóøåíí³ ñïðàâè ïðî áàíêðóòñòâî ïðèâàòíîãî ï³äïðèºìñòâà &nbsp;«ËªÄÎ» ñóä ïåðøî¿ ³íñòàíö³¿ êîíñòàòóâàâ, ùî âñóïåðå÷ âèìîãàì ñòàòò³ 10 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» êðåäèòîð äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî íå äîäàâ äîêóìåíò³â, ÿê³ á ï³äòâåðäæóâàëè íàÿâí³ñòü ï³äñòàâ äëÿ ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî, çîêðåìà, äîêàç³â â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ.</FONT></P>
<P class="ps1"><FONT class="fs106">Ëüâ³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ïîãîäæóºòüñÿ ³ç âèñíîâêîì ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ïðî â³äìîâó ó ïîðóøåíí³ ñïðàâè ïðî áàíêðóòñòâî ïðèâàòíîãî ï³äïðèºìñòâà «ËªÄÎ» ç òèõ ìîòèâ³â, ùî çàÿâíèêîì íå äîâåäåíî íàÿâíîñò³ ï³äñòàâ äëÿ ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî òà â³äñóòíîñò³ õî÷à á îäí³º¿ ç ï³äñòàâ, ïåðåäáà÷åíèõ ÷àñòèíîþ òðåòüîþ ñòàòò³ 10 öüîãî Çàêîíó. Îäíàê ñóä àïåëÿö³éíî¿ ³íñòàíö³¿ ââàæàº, ùî îá´ðóíòóâàííÿ â³äìîâè ó ïîðóøåíí³ ñïðàâè ïðî áàíêðóòñòâî º ³íøèìè. </FONT></P>
<P class="ps3"><FONT class="fs105">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 áåçñï³ðíîñò³ âèìîã ³í³ö³þþ÷îãî êðåäèòîðà - äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ñèõ³âñüêîìó ðàéîí³ ì. Ëüâîâà Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ëüâ³âñüê³é îáëàñò³ ìàº áóòè ð³øåííÿ ñóäó ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, ùî íàáðàëî çàêîííî¿ ñèëè, ³íêàñîâ³ äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â â äîõ³ä áþäæåòó ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà äîêàçè âæèòòÿ â³äïîâ³äíèõ çàõîä³â äî îòðèìàííÿ çàáîðãîâàíîñò³ çà âèçíà÷åíîþ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè ïðîöåäóðîþ. </FONT></P>
<P class="ps1"><FONT class="fs104">Â³äòàê Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Ñèõ³âñüêîìó ðàéîí³ ì. Ëüâîâà Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ëüâ³âñüê³é îáëàñò³, ÿêà º êîíòðîëþþ÷èì îðãàíîì, íå ìîãëà ³ íå ïîâèííà áóëà äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ïðèâàòíîãî ï³äïðèºìñòâà &nbsp;«ËªÄÎ» äîäàâàòè äîêàçè â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ ç âèêîíàííÿ ñóäîâîãî ð³øåííÿ. Àäæå ñïèñàííÿ êîøò³â ç ðàõóíê³â áîðæíèêà çä³éñíþºòüñÿ â³äïîâ³äíî äî ïðàâèë, âèçíà÷åíèõ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè, à íå Çàêîíîì Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ". </FONT></P>
<P class="ps1"><FONT class="fs103">Ðàçîì ç òèì äîäàí³ äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ïðèâàòíîãî ï³äïðèºìñòâà «ËªÄÎ» ïîñòàíîâè Ëüâ³âñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 04 âåðåñíÿ 2014 ðîêó ó ñïðàâ³ ¹813/4943/14 òà â³ä 22 âåðåñíÿ 2014 ðîêó ó ñïðàâ³ ¹813/5564/14, íå íàáðàëè çàêîííî¿ ñèëè, ïðî ùî çàçíà÷åíî ó öèõ ïîñòàíîâàõ. Íàòîì³ñòü ³íêàñîâå äîðó÷åííÿ ïðî ñòÿãíåííÿ êîøò³â â äîõ³ä áþäæåòó ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó ìàº áóòè âèäàíî ëèøå íà ï³äñòàâ³ ñóäîâîãî ð³øåííÿ, ÿêå íàáðàëî çàêîííî¿ ñèëè.</FONT></P>
<P class="ps1"><FONT class="fs102">Ñë³ä çàçíà÷èòè é òå, ùî ³íêàñîâ³ äîðó÷åííÿ ¹ 965/10, ¹1107/12, ¹ 1108/12 íà âèêîíàííÿ ñóäîâèõ ð³øåíü ïîäàí³ áàíêó â³äïîâ³äíî 22 æîâòíÿ 2014 ðîêó ³ 08 ãðóäíÿ 2014 ðîêó, à çàÿâà ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ïðèâàòíîãî ï³äïðèºìñòâà «ËªÄÎ» ïîäàíà ñóäó 14 ñ³÷íÿ 2015 ðîêó  ìåíø, í³æ ÷åðåç òðè ì³ñÿö³ ç äàòè âèñòàâëåííÿ ïåðøîãî ³íêàñîâîãî äîðó÷åííÿ. Îäíàê âèçíà÷åíà ñòàòòåþ 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè îñîáëèâ³ñòü ñòÿãíåííÿ çà ð³øåííÿì ñóäó êîøò³â ç ðàõóíê³â ïëàòíèêà ïîäàòê³â ó áàíêàõ íå çàïåðå÷óº ³ íå ñïðîñòîâóº ïðèïèñ³â ÷àñòèíè 3 ñòàòò³ 10 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» ùîäî íåçàäîâîëåííÿ âèçíà÷åíèõ ñóäîì ãðîøîâèõ âèìîã óïðîäîâæ òðüîõ ì³ñÿö³â ï³ñëÿ âñòàíîâëåíîãî äëÿ ¿õ ïîãàøåííÿ ñòðîêó.</FONT></P>
<P class="ps1"><FONT class="fs101">Òàêèì ÷èíîì óñóïåðå÷ âèìîãàì ÷àñòèíè 7 ñòàòò³ 11 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Ñèõ³âñüêîìó ðàéîí³ ì. Ëüâîâà ÃÓ ÄÔÑ ó Ëüâ³âñüê³é îáëàñò³ äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî íå äîäàëà ð³øåííÿ ñóäó ïðî ñòÿãíåííÿ ïîäàòêîâîãî áîðãó, ùî íàáðàëî çàêîííî¿ ñèëè. Â³äñóòí³ñòü òàêèõ äîêàç³â óíåìîæëèâëþº ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî. &nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps1"><FONT class="fs100">Îòæå çàêîíí³ ï³äñòàâè äëÿ ñêàñóâàííÿ óõâàëè ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ â³ä 04 ëþòîãî 2015 ðîêó ïðî â³äìîâó ó ïîðóøåíí³ ñïðàâè ïðî áàíêðóòñòâî ïðèâàòíîãî ï³äïðèºìñòâà «ËªÄÎ» â³äñóòí³. </FONT></P>
<P class="ps1"><FONT class="fs99">Ðàçîì ç òèì, ÷àñòèíîþ 8 ñòàòò³ 16 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» óñòàíîâëåíî, ùî â³äìîâà ó â³äêðèòò³ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî íå ïåðåøêîäæàº ïîâòîðíîìó çâåðíåííþ äî ñóäó ³ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî çà íàÿâíîñò³ ï³äñòàâ, âñòàíîâëåíèõ öèì Çàêîíîì,</FONT></P>
<P class="ps1"><FONT class="fs98">Çà çì³ñòîì ñòàòò³ 103 ÃÏÊ Óêðà¿íè àïåëÿö³éíà ³íñòàíö³ÿ çà ðåçóëüòàòàìè ðîçãëÿäó àïåëÿö³éíî¿ ñêàðãè ìàº ïðàâî çàëèøèòè ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó áåç çì³í, à ñêàðãó áåç çàäîâîëåííÿ.</FONT></P>
<P class="ps1"><FONT class="fs97">Çã³äíî ç ÷àñòèíîþ 3 ñòàòò³ 8 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» ó êàñàö³éíîìó ïîðÿäêó ìîæóòü áóòè îñêàðæåí³ ïîñòàíîâè àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó, ïðèéíÿò³ çà ðåçóëüòàòàìè ïåðåãëÿäó òàêèõ ñóäîâèõ ð³øåíü: óõâàëè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî, óõâàëè ïðî âèçíàííÿ íåä³éñíèìè ïðàâî÷èí³â (äîãîâîð³â) áîðæíèêà, óõâàëè çà ðåçóëüòàòàìè ðîçãëÿäó ãðîøîâèõ âèìîã êðåäèòîð³â, óõâàëè ïðî çâ³ëüíåííÿ (óñóíåííÿ, ïðèïèíåííÿ ïîâíîâàæåíü) àðá³òðàæíîãî êåðóþ÷îãî, óõâàëè ïðî ïåðåõ³ä äî íàñòóïíî¿ ñóäîâî¿ ïðîöåäóðè, óõâàëè ïðî çàòâåðäæåííÿ ïëàíó ñàíàö³¿, óõâàëè ïðî ïðèïèíåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî, à òàêîæ ïîñòàíîâè ïðî âèçíàííÿ áîðæíèêà áàíêðóòîì òà â³äêðèòòÿ ë³êâ³äàö³éíî¿ ïðîöåäóðè.</FONT></P>
<P class="ps1"><FONT class="fs96">Êåðóþ÷èñü ñò.ñò. 99, 101, 103, 105, 106 ÃÏÊ Óêðà¿íè, Ëüâ³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä</FONT></P>
<P class="ps1"><FONT class="fs95">          </FONT><FONT class="fs87">ÏÎÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps1"><FONT class="fs94">Óõâàëó ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ â³ä 04 ëþòîãî 2015 ðîêó ïî ñïðàâ³ ¹914/138/15 çàëèøèòè áåç çì³í, à àïåëÿö³éíó ñêàðãó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ñèõ³âñüêîìó ðàéîí³ ì. Ëüâîâà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ëüâ³âñüê³é îáëàñò³ áåç çàäîâîëåííÿ. &nbsp;&nbsp;</FONT></P>
<P class="ps2"><FONT class="fs93">Ïîñòàíîâà íàáèðàº çàêîííî¿ ñèëè ç äíÿ ¿¿ ïðèéíÿòòÿ.</FONT></P>
<P class="ps6"><FONT class="fs92"> </FONT></P>
<P class="ps7"><FONT class="fs91"> </FONT><FONT class="fs86">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          &nbsp;Ãîëîâóþ÷èé ñóääÿ                                                             Ãðèö³â Â.Ì.</FONT></P>
<P class="ps7"><FONT class="fs85">                               &nbsp;ñóääÿ                                                   &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Äàâèä Ë.Ë.</FONT></P>
<P><FONT class="fs84">                               &nbsp;ñóääÿ                                                   &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Êîðäþê Ã.Ò. </FONT></P>