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<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
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<P class="ps9"><FONT class="fs95"> </FONT><FONT class="fs93"><IMG src="herb.gif" height=65 width=49></FONT><FONT class="fs97">&nbsp;</FONT></P>
<P class="ps6"><FONT class="fs42">ÄÍ²ÏÐÎÏÅÒÐÎÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ </FONT></P>
<P class="ps6"><FONT class="fs41">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ &nbsp;</FONT></P>
<P class="ps5"><FONT class="fs62">Ó Õ Â À Ë À </FONT></P>
<P class="ps6"> &nbsp;&nbsp;&nbsp;&nbsp;</P>
<P><FONT class="fs44"> 16.04.2015 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ 904/3719/14&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps0"><FONT class="fs61">                    Äí³ïðîïåòðîâñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿ ñóää³â:</FONT></P>
<P class="ps0"><FONT class="fs60">ãîëîâóþ÷îãî ñóää³</FONT>: Êóçíåöîâà Â.Î., </P>
<P class="ps0"><FONT class="fs59">ñóää³â: </FONT>Íàóìåíêà ².Ì., Âå÷³ðêà ².Î.,</P>
<P class="ps0"><FONT class="fs58">ðîçãëÿíóâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè &nbsp;òà êëîïîòàííÿ ïðî â³äíîâëåííÿ ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè </FONT>Ë³âîáåðåæíî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ì.Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ íà ïîñòàíîâó ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 22.01.2015 ð. ó ñïðàâ³ </P>
<P class="ps1"><FONT class="fs57">çà çàÿâîþ </FONT>Ë³âîáåðåæíî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ì.Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Äí³ïðîïåòðîâñüê³é îáëàñò³</P>
<P class="ps1"><FONT class="fs56">äî &nbsp;</FONT>òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «ÀÃÐÎÑÍÀÁ», ì.Äí³ïðîïåòðîâñüê<FONT class="fs55"> &nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps1"><FONT class="fs54">ïðî </FONT>âèçíàííÿ áàíêðóòîì<FONT class="fs53"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps4"><FONT class="fs52">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps1">          Ë³âîáåðåæíà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ì.Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ çâåðíóëàñü äî Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ íà ïîñòàíîâó ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 22.01.2015 ð. ó ñïðàâ³ ïî äàí³é ñïðàâ³.</P>
<P class="ps1">          Îäíî÷àñíî, ñêàðæíèêîì ïîäàíî êëîïîòàííÿ ïðî â³äíîâëåííÿ ïðîöåñóàëüíîãî ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè, ÿêå ìîòèâîâàíî ïîñèëàííÿì íà òå, ùî îñêàðæóâàíå ñóäîâå ð³øåííÿ ïîäàòêîâèì îðãàíîì îòðèìàíî 30.01.2015 ð. Ó çâ'ÿçêó ç ïðîâåäåííÿì ðåîðãàí³çàö³¿ ç ìåòîþ ñêëàäàííÿ àêòó ïðèéîìó-ïåðåäà÷³ ñïðàâ äî â³äïîâ³äíîãî òåðèòîð³àëüíîãî îðãàíó Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Ë³âîáåðåæíîþ îá'ºäíàíîþ äåðæàâíîþ ïîäàòêîâîþ ³íñïåêö³ºþ ì.Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Äí³ïðîïåòðîâñüê³é îáëàñò³ ïðîâåäåíî ³íâåíòàðèçàö³þ ñóäîâèõ ñïðàâ. Çà íàñë³äêàìè ïðîâåäåíî¿ ³íâåíòàðèçàö³¿ âèÿâëåíî, ùî ïîäàòêîâîþ ³íñïåêö³ºþ îòðèìàíî òà íå îñêàðæåíî ïîñòàíîâó ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 22.01.2015 ð. ó ñïðàâ³ ¹ 804/3719/14. Âðàõîâóþ÷è, ùî ïðàö³âíèê, â³äïîâ³äàëüíèé çà ñóïðîâîäæåííÿ äàíî¿ ñïðàâè çâ³ëüíåíèé, íåìîæëèâî âñòàíîâèòè ïðè÷èíè, ç ÿêèõ íå çä³éñíåíî îñêàðæåííÿ ó á³ëüø ðàíí³é ñòðîê.</P>
<P class="ps1">           Êîëåã³ÿ ñóää³â &nbsp;ä³éøëà âèñíîâêó, ùî êëîïîòàííÿ ïðî ïîíîâëåííÿ ïðîïóùåíîãî ñòðîêó ï³äëÿãàº â³äõèëåííþ, à ïîäàíà àïåëÿö³éíà ñêàðãà - ïîâåðíåííþ çàÿâíèêó ç íàñòóïíèõ ï³äñòàâ.</P>
<P class="ps2">×àñòèíîþ 1 ñòàòò³ 93 ÃÏÊ &nbsp;Óêðà¿íè ïåðåäáà÷åíî, ùî 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. </P>
<P class="ps2">Ïîñòàíîâà ïðèéíÿòà ãîñïîäàðñüêèì ñóäîì 22.04.2015 ð., òàêèì ÷èíîì, ñòðîê àïåëÿö³éíîãî îñêàðæåííÿ çàçíà÷åíîãî ñóäîâîãî àêòà çàê³í÷èâñÿ &nbsp;01.02.2015 ð.</P>
<P class="ps2">Àïåëÿö³éíà ñêàðãà ïîäàíà çàÿâíèêîì ëèøå 03.04.2015 ð., òîáòî ç ïðîïóñêîì âñòàíîâëåíîãî ïðîöåñóàëüíîãî ñòðîêó.</P>
<P class="ps2">Â³äïîâ³äíî äî ÷.2 ñò.93 ÃÏÊ Óêðà¿íè 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. </P>
<P class="ps2">          Â³äïîâ³äíî äî ÷.1 ñò.53 ÃÏÊ Óêðà¿íè çà çàÿâîþ ñòîðîíè, ïðîêóðîðà ÷è ç ñâîº¿ ³í³ö³àòèâè ãîñïîäàðñüêèé ñóä ìîæå âèçíàòè ïðè÷èíó ïðîïóñêó âñòàíîâëåíîãî çàêîíîì ïðîöåñóàëüíîãî ñòðîêó ïîâàæíîþ ³ â³äíîâèòè ïðîïóùåíèé ñòðîê, êð³ì âèïàäê³â, ïåðåäáà÷åíèõ öèì Êîäåêñîì. </P>
<P class="ps3">Îòæå, â³äíîâëåííÿ ïðîïóùåíîãî ïðîöåñóàëüíîãî ñòðîêó º ïðàâîì ñóäó âèõîäÿ÷è ç âñòàíîâëåííÿ ïîâàæíîñò³ ïðè÷èí ïðîïóñêó ñòðîêó. Ïîâàæíèìè âèçíàþòüñÿ ëèøå òàê³ îáñòàâèíè, ÿê³ º îáºêòèâíî íåïåðåáîðíèìè, íå çàëåæàòü â³ä âîëåâèÿâëåííÿ ñòîðîíè òà ïîâÿçàí³ ç ä³éñíèìè ³ñòîòíèìè ïåðåøêîäàìè ÷è òðóäíîùàìè äëÿ â÷èíåííÿ ïðîöåñóàëüíèõ ä³é. &nbsp;</P>
<P class="ps3">ßê âáà÷àºòüñÿ ç ìàòåð³àë³â ñïðàâè, êîï³ÿ îñêàðæóâàíî¿ ïîñòàíîâè íàä³ñëàíà íà àäðåñó Ë³âîáåðåæíî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ 28.01.2015 ð. òà îòðèìàíà îñòàííüîþ 30.01.2015 ð., ïðî ùî ñâ³ä÷èòü â³äïîâ³äíà â³äì³òêà íà ðåêîìåíäîâàíîìó ïîâ³äîìëåíí³ ïðî âðó÷åííÿ ïîøòîâîãî â³äïðàâëåííÿ (ò.2 à.ñ. 29).</P>
<P class="ps3">Ñêàðæíèêîì íå âêàçàíî áóäü-ÿêèõ ïðè÷èí ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè &nbsp;ï³ñëÿ çàê³í÷åííÿ ïðîöåñóàëüíîãî ñòðîêó, ÿê³ á ìîãëè ââàæàòèñü ïîâàæíèìè ó ðîçóì³íí³ ñò.53 ÃÏÊ Óêðà¿íè, òîáòî òàêèìè, ùî îá`ºêòèâíî óíåìîæëèâëþâàëè ñâîº÷àñíå ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè. </P>
<P class="ps3">Ïîñèëàííÿ ñêàðæíèêà íà çâ³ëüíåííÿ ïðàö³âíèêà â³äïîâ³äàëüíîãî çà ñóïðîâîäæåííÿ äàíî¿ ñïðàâè, íå ìîæå ââàæàòèñÿ ïîâàæíîþ ïðè÷èíîþ &nbsp;ïðîïóñêó ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè.</P>
<P class="ps3">Çã³äíî ï.4 ñò. 97 ÃÏÊ Óêðà¿íè àïåëÿö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó ³ ïîâåðòàºòüñÿ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì, ÿêùî ñêàðãó ïîäàíî ï³ñëÿ çàê³í÷åííÿ ñòðîêó, âñòàíîâëåíîãî äëÿ ¿¿ ïîäàííÿ, áåç êëîïîòàííÿ ïðî ïîíîâëåííÿ öüîãî ñòðîêó àáî òàêå êëîïîòàííÿ â³äõèëåíî.</P>
<P class="ps2">Íà ï³äñòàâ³ íàâåäåíîãî òà êåðóþ÷èñü ñò.ñò.53,86, 93, ï. 4 ñò.97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä, </P>
<P class="ps7"><FONT class="fs51">ÓÕÂÀËÈÂ: </FONT></P>
<P class="ps1"> &nbsp;&nbsp;&nbsp;          Â³äìîâèòè Ë³âîáåðåæí³é îá'ºäíàí³é äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ì.Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ ó ïðèéíÿòò³ àïåëÿö³éíî¿ ñêàðãè &nbsp;íà ïîñòàíîâó ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 22.01.2015 ð. ó ñïðàâ³ ¹ 904/3719/14.</P>
<P class="ps1">          Àïåëÿö³éíó ñêàðãó ïîâåðíóòè çàÿâíèêîâ³ áåç ðîçãëÿäó.<FONT class="fs50"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps1"><FONT class="fs49">          </FONT></P>
<P class="ps1"><FONT class="fs48">Ãîëîâóþ÷èé ñóääÿ:                                                             &nbsp;&nbsp;Â.Î.Êóçíåöîâ</FONT></P>
<P class="ps1"><FONT class="fs47">Ñóääÿ:                                                             &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;².Ì.Íàóìåíêî</FONT></P>
<P><FONT class="fs46">Ñóääÿ:                                                                       &nbsp;&nbsp;².Î.Âå÷³ðêî</FONT></P>