<TITLE>925/1933/14</TITLE>
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<!-- [4] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT) -->
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<!-- [5] Ñïðàâà íîìåð TAGNAME(CAUSENUM) -->
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<!-- [6] Äàòà ñïðàâè TAGNAME(CAUSEDATE) -->
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<!-- [7] Äàòà óõâàëåííÿ ð³øåííÿ TAGNAME(DOCDATE) -->
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<!-- [10] Ôîðìà ñóäî÷èíñòâà (ID) TAGNAME(CAUSETYPE) -->
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<!-- [11] Êîä êàòåãîð³¿ ñïðàâè TAGNAME(CAUSECATEGORY) -->
<META NAME="CAUSECATEGORY" CONTENT="4111">
<!-- [12] Ñïðàâà ðîçãëÿäàºòüñÿ ïî ³íñòàíö³¿ (ID) TAGNAME(CAUSELOCATION) -->
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<!-- [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) -->
<!-- [16] Äàòà ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSEDATE) -->
<!-- [17] Äàòà óõâàëåííÿ (ïîñòàíîâëåííÿ) ñóäîâîãî ð³øåííÿ, ùî ïåðåãëÿäàºòüñÿ TAGNAME(PREVRESCAUSEDATE) -->
<!-- [18] Ñóä, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCOURTNAME) -->
<!-- [19] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT) -->
<!-- [19.1] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT2013) -->
<!-- [20] Êîä êàòåãîð³¿ ïîïåðåäíüî¿ ñïðàâè TAGNAME(PREVCAUSECATEGORY) -->
<!-- [21] Ñåêðåòàð ñóäîâîãî çàñ³äàííÿ TAGNAME(SECRETARY) -->
<!-- [22] Çàáîðîíà îïðèëþäíåííÿ TAGNAME(HEARINGCLOSED) -->
<!-- íå çàáîðîíåíî = V -->
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<!-- [23] Ê³ëüê-òü àðêóø³â äîêóìåíòà (ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß) -->
<!-- Ñóää³ â ð³øåíí³: -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
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<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME1" CONTENT="Ãóðà ².².">
<!-- [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="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="MEMBPOZYVACHTYPE1" CONTENT="P">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
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<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE1" CONTENT="">
<!-- [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="Ñì³ëÿíñüêà îá&quot;ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó ×åðêàñüê³é îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT1" CONTENT="Ïîçèâà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO1" CONTENT="38627894">
<!-- [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="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="MEMBPOZYVACHTYPE2" CONTENT="">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
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<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE2" CONTENT="V">
<!-- [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="ÏÏ &quot;Áàçàëüò&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT2" CONTENT="Â³äïîâ³äà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO2" CONTENT="30993635">
<!-- [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="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="MEMBPOZYVACHTYPE3" 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="MEMBVIDPOVIDACHTYPE3" CONTENT="V">
<!-- [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="Âîéëîâ Âîëîäèìèð Â³êòîðîâè÷ (àðá. êåð.)">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT3" CONTENT="Â³äïîâ³äà÷ 2">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO3" CONTENT="">
<!-- [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">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION4" CONTENT="4">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE4" 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="MEMBPOZYVACHTYPE4" 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="MEMBVIDPOVIDACHTYPE4" CONTENT="V">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE4" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME4" CONTENT="²âàíþê Îëåêñàíäð Ìèêîëàéîâè÷">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT4" CONTENT="Â³äïîâ³äà÷ 3">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<!-- [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="CHASTDERGVL4" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION5" CONTENT="5">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE5" 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="MEMBPOZYVACHTYPE5" 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="MEMBVIDPOVIDACHTYPE5" CONTENT="V">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE5" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME5" CONTENT="Ãîëîâíå òåðèòîð³àëüíå óïðàâë³ííÿ þñòèö³¿ ó ×åðêàñüê³é îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT5" CONTENT="Â³äïîâ³äà÷ 4">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO5" CONTENT="34924330">
<!-- [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="CHASTDERGVL5" CONTENT="TRUE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION6" CONTENT="6">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE6" 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="MEMBPOZYVACHTYPE6" 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="MEMBVIDPOVIDACHTYPE6" CONTENT="V">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
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<P class="ps5"><FONT class="fs44">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ×ÅÐÊÀÑÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
</FONT><FONT class="fs38">ÓÕÂÀËÀ</FONT></P>
<P class="ps6"> &nbsp;15 êâ³òíÿ 2015 ðîêó                                                            Ñïðàâà ¹ 925/1933/14</P>
<P class="ps2">          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¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó ×åðêàñüê³é îáëàñò³ äî ïðèâàòíîãî ï³äïðèºìñòâà Áàçàëüò ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî, </P>
<P class="ps3"><FONT class="fs43"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs42">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs63">          </FONT>Êëîïîòàííÿ ïðî ïðàâîíàñòóïíèöòâî çàäîâîëüíèòè.</P>
<P class="ps6"><FONT class="fs41">          Ñóääÿ                                                                                ².². Ãóðà</FONT></P>