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<P class="ps8"><FONT class="fs70"><IMG src="herb.gif" height=68 width=51></FONT></P>
<P class="ps6"><FONT class="fs46">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ×ÅÐÊÀÑÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
</FONT><FONT class="fs40">ÓÕÂÀËÀ</FONT></P>
<P class="ps7"> &nbsp;15 êâ³òíÿ 2015 ðîêó                                                            Ñïðàâà ¹ 925/2390/14</P>
<P class="ps5">Ñóääÿ ãîñïîäàðñüêîãî ñóäó ×åðêàñüêî¿ îáëàñò³ Ãóðà ².²., ðîçãëÿíóâøè êëîïîòàííÿ Ñì³ëÿíñüêî¿ ÎÄÏ² ÃÓ Ì³íäîõîä³â ó ×åðêàñüê³é îáëàñò³ ïðî ïðàâîíàñòóïíèöòâî ó ñïðàâ³ çà çàÿâîþ Ñì³ëÿíñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó ×åðêàñüê³é îáëàñò³ äî ïðèâàòíîãî ï³äïðèºìñòâà &nbsp;"Óêððîìáóä" ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî, </P>
<P class="ps2"><FONT class="fs45"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps2">           09 êâ³òíÿ 2015 ðîêó äî ñóäó â³ä ïðåäñòàâíèêà Ñì³ëÿíñüêî¿ ÎÄÏ² ÃÓ Ì³íäîõîä³â ó ×åðêàñüê³é îáëàñò³ íàä³éøëî êëîïîòàííÿ, ÿêèì ïðîñèòü çàì³íèòè Ñì³ëÿíñüêó ÎÄÏ² ÃÓ Ì³íäîõîä³â ó ×åðêàñüê³é îáëàñò³ íà ïðàâîíàñòóïíèêà Ñì³ëÿíñüêó îáºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ ÃÓ ÄÔÑ ó ×åðêàñüê³é îáëàñò³. </P>
<P class="ps4">Êëîïîòàííÿ ìîòèâîâàíî íàñòóïíèì. </P>
<P class="ps4">Ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 20.03.2013 ¹229 "Ïðî óòâîðåííÿ òåðèòîð³àëüíèõ îðãàí³â Ì³í³ñòåðñòâà äîõîä³â ³ çáîð³â" âèð³øåíî ðåîðãàí³çóâàòè øëÿõîì ïðèºäíàííÿ äî â³äïîâ³äíèõ òåðèòîð³àëüíèõ îðãàí³â Ì³í³ñòåðñòâà äîõîä³â ³ çáîð³â òåðèòîð³àëüí³ îðãàíè Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè òà Äåðæàâíî¿ ìèòíî¿ ñëóæáè.</P>
<P class="ps4">Íà âèêîíàííÿ âêàçàíî¿ ïîñòàíîâè áóëî çàðåºñòðîâàíî þðèäè÷íó îñîáó, óïîâíîâàæåíó íà âèêîíàííÿ ôóíêö³é Ì³íäîõîä³â Óêðà¿íè, Ñì³ëÿíñüêà ÎÄÏ² Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó ×åðêàñüê³é îáëàñò³, ÿêà â³äïîâ³äíî äî ï.Ç ïîñòàíîâè ÊÌÓ ¹229 º ïðàâîíàñòóïíèêîì Ñì³ëÿíñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ÄÏÑ ó ×åðêàñüê³é îáëàñò³.</P>
<P class="ps4">Ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 06.08.2014 ¹ 311 "Ïðî óòâîðåííÿ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè òà âèçíàííÿ òàêèìè, ùî âòðàòèëè ÷èíí³ñòü, äåÿêèõ àêò³â Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè" ðåãëàìåíòîâàíî óòâîðèòè ÿê þðèäè÷í³ îñîáè ïóáë³÷íîãî ïðàâà òåðèòîð³àëüí³ îðãàíè Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè çà ïåðåë³êîì çã³äíî ç äîäàòêîì 1 òà ðåîðãàí³çóâàòè òåðèòîð³àëüí³ îðãàíè Ì³í³ñòåðñòâà äîõîä³â ³ çáîð³â øëÿõîì ¿õ ïðèºäíàííÿ äî â³äïîâ³äíèõ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè çà ïåðåë³êîì çã³äíî ç äîäàòêîì 2.</P>
<P class="ps4">Â³äïîâ³äíî äî ï.6 Ïîðÿäêó çä³éñíåííÿ çàõîä³â, ïîâ'ÿçàíèõ ç óòâîðåííÿì, ðåîðãàí³çàö³ºþ àáî ë³êâ³äàö³ºþ ì³í³ñòåðñòâ, ³íøèõ öåíòðàëüíèõ îðãàí³â âèêîíàâ÷î¿ âëàäè, çàòâåðäæåíîãî ïîñòàíîâîþ ÊÌÓ â³ä 20.10.2011 ¹1074, ïðàâà òà îáîâ'ÿçêè îðãàí³â âèêîíàâ÷î¿ âëàäè ïåðåõîäÿòü: - ó ðàç³ ïðèºäíàííÿ îäíîãî àáî ê³ëüêîõ îðãàí³â âèêîíàâ÷î¿ âëàäè äî ³íøîãî îðãàíó âèêîíàâ÷î¿ âëàäè - äî îðãàíó âèêîíàâ÷î¿ âëàäè, äî ÿêîãî ïðèºäíàíî îäèí àáî ê³ëüêà îðãàí³â âèêîíàâ÷î¿ âëàäè.</P>
<P class="ps4">Òàêèì ÷èíîì, Êàá³íåòîì Ì³í³ñòð³â Óêðà¿íè ó äîäàòêó 2 äî ïîñòàíîâè ¹ 311 âèçíà÷åíî êîíêðåòíèõ ïðàâîíàñòóïíèê³â òåðèòîð³àëüíèõ îðãàí³â Ì³íäîõîä³â - òåðèòîð³àëüí³ îðãàíè ÄÔÑ, äî ÿêèõ âîíè ïðèºäíóþòüñÿ. Çîêðåìà òàêîþ îðãàí³çàö³ºþ, â ðîçóì³íí³ çàçíà÷åíèõ íîðìàòèâíî-ïðàâîâèõ àêò³â º þðèäè÷íà îñîáà - Ñì³ëÿíñüêà ÎÄÏ² Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó ×åðêàñüê³é îáëàñò³.</P>
<P class="ps4">Ðîçãëÿíóâøè ïîäàíå êëîïîòàííÿ ïðî ïðàâîíàñòóïíèöòâî, ñóä ââàæàº éîãî ï³äëÿãàþ÷èì äî çàäîâîëåííÿ, &nbsp;ç îãëÿäó íà íàñòóïíå.</P>
<P class="ps2">          Çã³äíî ñò. 25 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ó ðàç³ ñìåðò³ àáî îãîëîøåííÿ ô³çè÷íî¿ îñîáè ïîìåðëîþ, ïðèïèíåííÿ ä³ÿëüíîñò³ ñóá'ºêòà ãîñïîäàðþâàííÿ øëÿõîì ðåîðãàí³çàö³¿ (çëèòòÿ, ïðèºäíàííÿ, ïîä³ëó, ïåðåòâîðåííÿ), çàì³íè êðåäèòîðà ÷è áîðæíèêà â çîáîâ'ÿçàíí³, à òàêîæ â ³íøèõ âèïàäêàõ çàì³íè îñîáè ó â³äíîñèíàõ, ùîäî ÿêèõ âèíèê ñï³ð, ãîñïîäàðñüêèé ñóä çàëó÷àº äî ó÷àñò³ ó ñïðàâ³ ïðàâîíàñòóïíèêà â³äïîâ³äíî¿ ñòîðîíè àáî òðåòüî¿ îñîáè íà áóäü-ÿê³é ñòàä³¿ ñóäîâîãî ïðîöåñó. Óñ³ ä³¿, â÷èíåí³ â ñóäîâîìó ïðîöåñ³ äî âñòóïó ó ñïðàâó ïðàâîíàñòóïíèêà, îáîâ'ÿçêîâ³ äëÿ íüîãî òàê ñàìî, ÿê âîíè áóëè îáîâ'ÿçêîâ³ äëÿ îñîáè, ÿêó ïðàâîíàñòóïíèê çàì³íèâ. Ïðî çàì³íó àáî ïðî â³äìîâó çàì³íè ñòîðîíè ÷è òðåòüî¿ îñîáè ¿¿ ïðàâîíàñòóïíèêîì ãîñïîäàðñüêèé ñóä âèíîñèòü óõâàëó.</P>
<P class="ps2">          Êåðóþ÷èñü ñò. 25, 86 ÃÏÊ Óêðà¿íè, ñóä </P>
<P class="ps1"><FONT class="fs44">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs65">          </FONT>Êëîïîòàííÿ ïðî ïðàâîíàñòóïíèöòâî çàäîâîëüíèòè.</P>
<P class="ps7"><FONT class="fs43">          Ñóääÿ                                                                                ².². Ãóðà</FONT></P>