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<P class="ps15"><FONT class="fs212"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs216"><IMG src="herb.gif" height=67 width=50></FONT></P>
<P class="ps7"><FONT class="fs120">ÎÄÅÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps7"><FONT class="fs122">_____________________________________________________________________________________________</FONT></P>
<P class="ps7"><FONT class="fs119">Ï Î Ñ Ò À Í Î Â À</FONT></P>
<P class="ps7"><FONT class="fs127">²ÌÅÍÅÌ &nbsp;</FONT><FONT class="fs118">ÓÊÐÀ¯ÍÈ</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="49 %" class="tds7"><P class="ps13"><FONT class="fs125"> "29" êâ³òíÿ 2015 ð.</FONT></P></TD><TD width="51 %" class="tds7"><P class="ps14"><FONT class="fs124"> Ñïðàâà ¹ 916/856/15-ã</FONT></P></TD></TR>
<P class="ps1"><FONT class="fs147">Îäåñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿ ñóää³â:</FONT></P>
<P class="ps0"><FONT class="fs146">ãîëîâóþ÷îãî ñóää³:</FONT> Àëåí³íà Î.Þ.</P>
<P><FONT class="fs145">ñóää³â</FONT>: Ëàâðèíåíêî Ë.Â., Ïèðîãîâñüêîãî Â.Ò.</P>
<P><FONT class="fs144">ñåêðåòàð ñóäîâîãî çàñ³äàííÿ </FONT>×åãîëÿ ª.Î.</P>
<P class="ps0">Ïðåäñòàâíèêè ó÷àñíèê³â ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî ó ñóäîâå çàñ³äàííÿ íå çÿâèëèñü. </P>
<P><FONT class="fs143">ðîçãëÿíóâøè ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ àïåëÿö³éíó ñêàðãó</FONT></P>
<P>Êîòîâñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ â Îäåñüê³é îáëàñò³<FONT class="fs142"> </FONT></P>
<P><FONT class="fs141">íà óõâàëó</FONT> ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 06.03.2015 ð.</P>
<P><FONT class="fs140">ó ñïðàâ³</FONT> ¹916/856/15-ã </P>
<P><FONT class="fs139">çà çàÿâîþ</FONT> Êîòîâñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ â Îäåñüê³é îáëàñò³ &nbsp;</P>
<P><FONT class="fs138">äî</FONT> òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Îõîðîíà  Êîìïëåêñ  Ï³âäåíü </P>
<P><FONT class="fs137">ïðî</FONT> âèçíàííÿ áàíêðóòîì</P>
<P class="ps7"><FONT class="fs136">ÂÑÒÀÍÎÂÈÂ</FONT></P>
<P class="ps2">Ó áåðåçí³ 2015 ð. Êîòîâñüêà ÎÄÏ² ÃÓ ÄÔÑ â Îäåñüê³é îáëàñò³ çâåðíóëàñü äî ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ ³ç çàÿâîþ ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Îõîðîíà  Êîìïëåêñ  Ï³âäåíü (äàë³ -ÒÎÂ Îõîðîíà  êîìïëåêñ  Ï³âäåíü), îñê³ëüêè áîðæíèê íåñïðîìîæíèé âèêîíàòè ñâî¿ ãðîøîâ³ çîáîâÿçàííÿ íà çàãàëüíó ñóìó 614165 ãðí. 03 êîï. ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ âñòàíîâëåíîãî äëÿ ¿õ ïîãàøåííÿ ñòðîêó.</P>
<P class="ps2">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 06.03.2015 ð. çàÿâó Êîòîâñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ â Îäåñüê³é îáëàñò³ ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî âèçíàííÿ ÒÎÂ Îõîðîíà  Êîìïëåêñ  Ï³âäåíü áàíêðóòîì òà äîäàí³ äî íå¿ äîêóìåíòè ïîâåðíóòî áåç ðîçãëÿäó.</P>
<P class="ps2">Ñóäîâà óõâàëà ìîòèâîâàíà òèì, ùî ùî çàÿâíèêîì, â ïîðóøåííÿ âèìîã âêàçàíîãî Çàêîíó, íå íàäàíî íàëåæíèõ äîêàç³â, ÿê³ ï³äòâåðäæóþòü íåñïðîìîæí³ñòü áîðæíèêà âèêîíàòè ãðîøîâ³ çîáîâ'ÿçàííÿ ïåðåä êðåäèòîðîì ïðîòÿãîì òðüîõ ì³ñÿö³â ç äíÿ â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ. </P>
<P class="ps2">Íå ïîãîäæóþ÷èñü ç äàíîþ óõâàëîþ äî Îäåñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó çâåðíóëàñü Êîòîâñüêà ÎÄÏ² ÃÓ ÄÔÑ â Îäåñüê³é îáëàñò³ ç àïåëÿö³éíîþ ñêàðãîþ â ÿê³é ïðîñèòü ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 06.03.2015 ð. ïî ñïðàâ³ ¹916/856/15-ã, ïîñòàíîâèòè íîâó óõâàëó ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî âèçíàííÿ áàíêðóòîì ÒÎÂ Îõîðîíà  Êîìïëåêñ  Ï³âäåíü.</P>
<P class="ps2">Â îá´ðóíòóâàííÿ çàÿâëåíèõ âèìîã îðãàí äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ïîñèëàºòüñÿ íà òå, ùî Ïîäàòêîâèì êîäåêñîì Óêðà¿íè âñòàíîâëåíî îñîáëèâèé ïîðÿäîê âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â ç ïëàòíèêà ïîäàòê³â â ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó. Çîêðåìà, â³äïîâ³äíî äî ï.ï. 95.1, 95.3 ñò. 95 öüîãî êîäåêñó, 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.</P>
<P class="ps2">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.</P>
<P class="ps2">Îðãàíàìè ñòÿãíåííÿ çà òàêèìè ð³øåííÿìè, ÿê³ çä³éñíþþòü ïðîöåäóðó ¿õ ïðèìóñîâîãî âèêîíàííÿ, º êîíòðîëþþ÷³ îðãàíè â ðîçóì³íí³ Ïîäàòêîâîãî êîäåêñó Óêðà¿íè. </P>
<P class="ps2">ßê çàçíà÷àº ñêàðæíèê, ìåõàí³çì âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â â ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó ðåãëàìåíòóºòüñÿ ãëàâîþ 12 ²íñòðóêö³¿ ïðî áåçãîò³âêîâ³ ðîçðàõóíêè â Óêðà¿í³ â íàö³îíàëüí³é âàëþò³, çàòâåðäæåíî¿ ïîñòàíîâîþ Ïðàâë³ííÿ Íàö³îíàëüíîãî áàíêó Óêðà¿íè â³ä 21.01.2004 ¹ 22, ÿêîþ ïåðåäáà÷åíî îôîðìëåííÿ ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â, ³ îðãàíè äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè äî ö³º¿ ïðîöåäóðè íå çàëó÷àþòüñÿ. Ïðè öüîìó, Êîòîâñüêà ÎÄÏ² ÃÓ ÄÔÑ â Îäåñüê³é îáëàñò³ çàçíà÷àº, ùî âæèò³ íåþ çàõîäè äëÿ ïîãàøåííÿ çàáîðãîâàíîñò³ ÒÎÂ Îõîðîíà  Êîìïëåêñ  Ï³âäåíü, à ñàìå çâåðíåííÿ äî Îäåñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó ç ïîçîâîì ïðî ñòÿãíåííÿ çàáîðãîâàíîñò³ ïî ïîäàòêó íà äîäàíó âàðò³ñòü òà ïîäàòêó íà ïðèáóòîê òà íàïðàâëåííÿ, ï³ñëÿ íàáðàííÿ ð³øåííÿì çàêîííî¿ ñèëè, äî áàíê³âñüêî¿ óñòàíîâè ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â, íå ïðèçâåëè äî ïîãàøåííÿ çàáîðãîâàíîñò³. </P>
<P class="ps2">Çà òâåðäæåííÿì àïåëÿíòà, çàãàëüíà ñóìà çàáîðãîâàíîñò³ ÒÎÂ Îõîðîíà  Êîìïëåêñ  Ï³âäåíü ñòàíîâèòü 614165 ãðí. 03 êîï., ùî â³äïîâ³äàº âèìîãàì ÷.3 ñò. 10, ñò. 11 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì". </P>
<P class="ps2">Óõâàëîþ Îäåñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 20.04.2015 ð. àïåëÿö³éíó ñêàðãó Êîòîâñüêî¿ ÎÄÏ² ÃÓ ÄÔÑ â Îäåñüê³é îáëàñò³ ïðèéíÿòî äî ïðîâàäæåííÿ òà ïðèçíà÷åíî äî ðîçãëÿäó êîëåã³ºþ ñóää³â ó ñêëàä³ ãîëîâóþ÷îãî ñóää³ Àëåí³íà Î.Þ., ñóää³â Æåêîâà Â.²., Ëàâðèíåíêî Ë.Â.</P>
<P class="ps2">Ðîçïîðÿäæåííÿì â³ä 28.04.2015 ð. çà ¹121 ó çâÿçêó ³ç ïåðåáóâàííÿì ñóää³ Æåêîâà Â.². íà ë³êàðíÿíîìó, áóëî çä³éñíåíî ïîâòîðíèé àâòîìàòè÷íèé ðîçïîä³ë ñïðàâè ¹916/856/15-ã äëÿ âèçíà÷åííÿ ñóää³-ó÷àñíèêà êîëåã³¿ äëÿ ðîçãëÿäó àïåëÿö³éíî¿ ñêàðãè Êîòîâñüêî¿ ÎÄÏ² ÃÓ ÄÔÑ â Îäåñüê³é îáëàñò³.</P>
<P class="ps2">Óõâàëîþ Îäåñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 28.04.2015 ð. àïåëÿö³éíó ñêàðãó Êîòîâñüêî¿ ÎÄÏ² ÃÓ ÄÔÑ â Îäåñüê³é îáëàñò³ ïðèéíÿòî äî ïðîâàäæåííÿ êîëåã³ºþ ñóää³â ó ñêëàä³ ãîëîâóþ÷îãî ñóää³ Àëåí³íà Î.Þ., ñóää³â Ëàâðèíåíêî Ë.Â., Ïèðîãîâñüêîãî Â.Ò.</P>
<P class="ps2">Ó ñóäîâå çàñ³äàííÿ â³ä 29.04.2015 ð. ñêàðæíèê íå çÿâèâñÿ. </P>
<P class="ps2">Âðàõîâóþ÷è ñòðîêè ðîçãëÿäó óõâàëè ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 06.03.2015 ð. â àïåëÿö³éí³é ³íñòàíö³¿, ïåðåäáà÷åí³ ñò. 102 ÃÏÊ Óêðà¿íè, ñóäîâà êîëåã³ÿ ââàæàº, ùî íåÿâêà ñêàðæíèêà, íå ïåðåøêîäæàº ðîçãëÿäó àïåëÿö³éíî¿ ñêàðãè çà íàÿâíèìè ìàòåð³àëàìè â³äïîâ³äíî äî ñò. 75 ÃÏÊ Óêðà¿íè. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps2">Â³äïîâ³äíî äî ñò. 85 ÃÏÊ Óêðà¿íè ó ñóäîâîìó çàñ³äàíí³ îãîëîøåíî âñòóïíó òà ðåçîëþòèâíó ÷àñòèíó ïîñòàíîâè. </P>
<P class="ps2">Îáãîâîðèâøè äîâîäè àïåëÿö³éíî¿ ñêàðãè, ïåðåâ³ðèâøè íàÿâí³ ìàòåð³àëè ñïðàâè &nbsp;íà ïðåäìåò ¿õ þðèäè÷íî¿ îö³íêè ãîñïîäàðñüêèì ñóäîì Îäåñüêî¿ îáëàñò³ òà ïðîàíàë³çóâàâøè çàñòîñóâàííÿ íîðì ìàòåð³àëüíîãî òà ïðîöåñóàëüíîãî ïðàâà, êîëåã³ÿ ñóää³â ââàæàº, ùî àïåëÿö³éíà ñêàðãà Êîòîâñüêî¿ ÎÄÏ² ÃÓ ÄÔÑ â Îäåñüê³é îáëàñò³ íå ï³äëÿãàº &nbsp;çàäîâîëåííþ âèõîäÿ÷è ç íàñòóïíîãî.</P>
<P class="ps2">Â³äïîâ³äíî äî ïðèïèñ³â ñò. 101 ÃÏÊ Óêðà¿íè, àïåëÿö³éíà ³íñòàíö³ÿ íå çâ'ÿçàíà äîâîäàìè àïåëÿö³éíî¿ ñêàðãè ³ ïåðåâ³ðÿº çàêîíí³ñòü òà îá´ðóíòîâàí³ñòü ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó â ïîâíîìó îáñÿç³, à çã³äíî äî ïðèïèñ³â ñò. ñò. 33, 34 ÃÏÊ Óêðà¿íè, êîæíà ñòîðîíà ïîâèííà íàëåæíèìè ³ äîïóñòèìèì äîêàçàìè äîâåñòè ò³ îáñòàâèíè, íà ÿê³ âîíà ïîñèëàºòüñÿ â îá´ðóíòóâàííÿ ñâî¿õ âèìîã ÷è çàïåðå÷åíü.</P>
<P class="ps2">Ïîëîæåííÿìè ÷. 2 ñò. 41 ÃÏÊ Óêðà¿íè ïåðåäáà÷åíî, ùî ãîñïîäàðñüê³ ñóäè ðîçãëÿäàþòü ñïðàâè ïðî áàíêðóòñòâî ó ïîðÿäêó ïðîâàäæåííÿ, ïåðåäáà÷åíîìó öèì Êîäåêñîì, ç óðàõóâàííÿì îñîáëèâîñòåé, âñòàíîâëåíèõ Çàêîíîì Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì".</P>
<P class="ps2">Ñòàòòåþ 10 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" âñòàíîâëåíî, ùî ïðàâî íà çâåðíåííÿ äî ãîñïîäàðñüêîãî ñóäó ³ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ìàþòü áîðæíèê, êðåäèòîð.</P>
<P class="ps2">Ïðèïèñàìè ÷. 3 íàâåäåíî¿ ñòàòò³ ïåðåäáà÷åíî, ùî 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. </P>
<P class="ps2">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. Äî ñêëàäó öèõ âèìîã, ó òîìó ÷èñë³ ùîäî ñïëàòè ïîäàòê³â, çáîð³â (îáîâ'ÿçêîâèõ ïëàòåæ³â), íå âêëþ÷àþòüñÿ íåóñòîéêà (øòðàô, ïåíÿ) òà ³íø³ ô³íàíñîâ³ ñàíêö³¿.</P>
<P class="ps2">Çã³äíî ç ÷.1 òà ÷.2 ñò. 11 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", çàÿâà ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî ïîäàºòüñÿ áîðæíèêîì àáî êðåäèòîðîì ó ïèñüìîâ³é ôîðì³ òà ïîâèííà ì³ñòèòè ïåðåë³ê äîêóìåíò³â, ùî äîäàþòüñÿ äî çàÿâè, çîêðåìà, äîêàçè òîãî, ùî ñóìà áåçñï³ðíèõ âèìîã êðåäèòîðà (êðåäèòîð³â) ñóêóïíî ñòàíîâèòü íå ìåíøå òðüîõñîò ì³í³ìàëüíèõ ðîçì³ð³â çàðîá³òíî¿ ïëàòè, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì; 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.</P>
<P class="ps2">Ïðèïèñàìè ÷. 7 íàâåäåíî¿ ñòàòò³ âñòàíîâëåíî, ùî<FONT class="fs130"> òàêîæ </FONT>äî çàÿâè êðåäèòîðà - îðãàíó äîõîä³â ³ çáîð³â ÷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</P>
<P class="ps2">Â³äïîâ³äíî äî ñò.15 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" âñòàíîâëåíî, ùî ãîñïîäàðñüêèé ñóä íå ï³çí³øå ï'ÿòè äí³â ç äíÿ íàäõîäæåííÿ äî ãîñïîäàðñüêîãî ñóäó çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ïîâåðòàº ¿¿ òà äîäàí³ äî íå¿ äîêóìåíòè áåç ðîçãëÿäó, ÿêùî, çîêðåìà, çàÿâíèê-êðåäèòîð íå ïîäàâ äîêàç³â íåñïðîìîæíîñò³ áîðæíèêà âèêîíàòè ñâî¿ ãðîøîâ³ çîáîâ'ÿçàííÿ ïåðåä êðåäèòîðàìè â ðîçì³ð³, âèçíà÷åíîìó ÷àñòèíîþ òðåòüîþ ñòàòò³ 10 öüîãî Çàêîíó, ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì;</P>
<P class="ps2">Îòæå, ñàìå ç ôàêòè÷íèì â³äêðèòòÿì âèêîíàâ÷îãî ïðîâàäæåííÿ ç ïðèìóñîâîãî âèêîíàííÿ ñóäîâîãî ð³øåííÿ ïðî ñòÿãíåííÿ ç áîðæíèêà çàáîðãîâàíîñò³ çàêîí ïîâ'ÿçóº ïî÷àòîê ïåðåá³ãó òðüîõì³ñÿ÷íîãî ñòðîêó íåçàäîâîëåííÿ âèìîã ³í³ö³þþ÷îãî êðåäèòîðà, ùî âñòàíîâëåíî ÷. 3 ñò.10 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì". </P>
<P class="ps2">Äî òîãî æ, 08.08.2014 ð. Êîòîâñüêîþ ÎÄÏ² ÃÓ Ì³íäîõîä³â â Îäåñüê³é îáëàñò³ íàïðàâëåíî ³íêàñîâå äîðó÷åííÿ (ðîçïîðÿäæåííÿ) ¹ 70 äî áàíêó ïðî ñòÿãíåííÿ ç ÒÎÂ Îõîðîíà  êîìïëåêñ  Ï³âäåíü ïîäàòêîâîãî áîðãó íà ñóìó 588455 ãðí. 29 êîï., ÿêå áóëî ïîâåðíóòî áåç âèêîíàííÿ, îñê³ëüêè íå â³äïîâ³äàº çàòâåðäæåíî¿ ôîðì³ ³íêàñîâîãî äîðó÷åííÿ (ðîçïîðÿäæåííÿ) â³äïîâ³äíî äî Äîäàòêó 24 äî ²íñòðóêö³¿ Ïðî áåçãîò³âêîâ³ ðîçðàõóíêè â Óêðà¿í³ â íàö³îíàëüí³é âàëþò³.</P>
<P class="ps2">28.08.2014 ð. Êîòîâñüêîþ ÎÄÏ² ÃÓ Ì³íäîõîä³â â Îäåñüê³é îáëàñò³ íàïðàâëåíî ³íêàñîâ³ äîðó÷åííÿ (ðîçïîðÿäæåííÿ) ¹ 105, ¹ 106 äî áàíêó ïðî ñòÿãíåííÿ ç ÒÎÂ Îõîðîíà  êîìïëåêñ  Ï³âäåíü ïîäàòêîâîãî áîðãó íà ñóìó 588458 ãðí. 74 êîï., ÿê³ áóëè ïîâåðíóò³ áåç âèêîíàííÿ, ó çâÿçêó ç â³äñóòí³ñòþ êîøò³â íà ðàõóíêó.</P>
<P class="ps2">14.01.2015 ð. Êîòîâñüêîþ ÎÄÏ² ÃÓ Ì³íäîõîä³â â Îäåñüê³é îáëàñò³ íàïðàâëåíî ³íêàñîâå äîðó÷åííÿ (ðîçïîðÿäæåííÿ) ¹ 6, ¹ 7 äî áàíêó ïðî ñòÿãíåííÿ ç ÒÎÂ Îõîðîíà  êîìïëåêñ  Ï³âäåíü ïîäàòêîâîãî áîðãó íà ñóìó 614165 ãðí. 03 êîï., ÿêå áóëî ïîâåðíóòî áåç âèêîíàííÿ, îñê³ëüêè ðàõóíêè ïëàòíèêà çàêðèòî. </P>
<P class="ps2">Îòæå, Êîòîâñüêà ÎÄÏ² ÃÓ ÄÔÑ â Îäåñüê³é îáëàñò³ â ï³äòâåðäæåííÿ áåçñï³ðíîñò³ âèìîã äî ÒÎÂ Îõîðîíà  êîìïëåêñ  Ï³âäåíü íàäàëà êîï³þ ïîñòàíîâè Îäåñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 03.04.2014 ð. ó ñïðàâ³ ¹ 815/1579/1 òà êîï³¿ ³íêàñîâèõ äîðó÷åíü äî áàíêó.</P>
<P class="ps2">Ì³æ òèì, äîêàç³â çâåðíåííÿ ïîäàòêîâî¿ ³íñïåêö³¿ äî îðãàíó äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè òà â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ ç ïðèìóñîâîãî âèêîíàííÿ çàçíà÷åíèõ ñóäîâèõ ð³øåíü, çàÿâíèêîì íå íàäàíî. </P>
<P class="ps2">Êîëåã³ºþ ñóää³â íå ïðèéìàþòüñÿ äî óâàãè äîâîäè Êîòîâñüêî¿ ÎÄÏ² ÃÓ ÄÔÑ â Îäåñüê³é îáëàñò³ ñòîñîâíî îñîáëèâîãî ïîðÿäêó âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â ç ïëàòíèêà ïîäàòê³â â ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, ç íàñòóïíèõ ï³äñòàâ.</P>
<P class="ps2">Â³äïîâ³äíî äî ñò. 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. 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. </P>
<P class="ps2">Ìåõàí³çì âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó ðåãëàìåíòîâàíèé ãëàâîþ 12 ²íñòðóêö³¿ ïðî áåçãîò³âêîâ³ ðîçðàõóíêè â Óêðà¿í³ â íàö³îíàëüí³é âàëþò³, çàòâåðäæåíî¿ ïîñòàíîâîþ Ïðàâë³ííÿ Íàö³îíàëüíîãî áàíêó Óêðà¿íè â³ä 21.01.2004 ð. ¹ 22, ïåðåäáà÷àº îôîðìëåííÿ ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â â ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó. </P>
<P class="ps2">Â³äïîâ³äíî äî ï.12.7 ²íñòðóêö³¿, ÿêùî ³íêàñîâ³ äîðó÷åííÿ (ðîçïîðÿäæåííÿ) íàä³éøëè äî áàíêó ïðîòÿãîì îïåðàö³éíîãî ÷àñó, àëå íà ÷àñ íàäõîäæåííÿ íà ðàõóíêó ïëàòíèêà íåìàº êîøò³â àáî ¿õ íåäîñòàòíüî, òî áàíê âèêîíóº ö³ ³íêàñîâ³ äîðó÷åííÿ (ðîçïîðÿäæåííÿ) ç óðàõóâàííÿì ñóì, ùî íàä³éäóòü íà ðàõóíîê ïëàòíèêà ïðîòÿãîì îïåðàö³éíîãî ÷àñó (ïîòî÷í³ íàäõîäæåííÿ). ßêùî äëÿ âèêîíàííÿ öèõ ³íêàñîâèõ äîðó÷åíü (ðîçïîðÿäæåíü) íåäîñòàòíüî êîøò³â (ç óðàõóâàííÿì ïîòî÷íèõ íàäõîäæåíü), òî âîíè âèêîíóþòüñÿ ÷àñòêîâî â³äïîâ³äíî äî ïóíêòó 12.9 ö³º¿ ãëàâè.</P>
<P class="ps2">ßêùî íà ðàõóíêó ïëàòíèêà êîøò³â íåìàº ³ ïðîòÿãîì îïåðàö³éíîãî ÷àñó êîøòè íà éîãî ðàõóíîê íå íàäõîäèëè, òî ï³ñëÿ çàê³í÷åííÿ îïåðàö³éíîãî ÷àñó ö³ ³íêàñîâ³ äîðó÷åííÿ (ðîçïîðÿäæåííÿ) ïîâåðòàþòüñÿ áåç âèêîíàííÿ çã³äíî ç ïóíêòîì 12.11 ö³º¿ ãëàâè. </P>
<P class="ps2">Çà ïðèïèñàìè ï.12.8 ²íñòðóêö³¿ ³íêàñîâ³ äîðó÷åííÿ (ðîçïîðÿäæåííÿ), ÿê³ íàä³éøëè äî áàíêó ï³ñëÿ îïåðàö³éíîãî ÷àñó, áàíê (íåçàëåæíî â³ä íàÿâíîñò³ êîøò³â íà ðàõóíêó ïëàòíèêà íà ÷àñ ¿õ íàäõîäæåííÿ) âèêîíóº íàñòóïíîãî îïåðàö³éíîãî äíÿ. ßêùî íà ïî÷àòîê íàñòóïíîãî îïåðàö³éíîãî äíÿ íà ðàõóíêó ïëàòíèêà áóäå íåäîñòàòíüî êîøò³â äëÿ âèêîíàííÿ ³íêàñîâèõ äîðó÷åíü (ðîçïîðÿäæåíü), òî âîíè öüîãî ñàìîãî äíÿ âèêîíóþòüñÿ ÷àñòêîâî â³äïîâ³äíî äî ïóíêòó 12.9 ö³º¿ ãëàâè. ßêùî íà ïî÷àòîê íàñòóïíîãî îïåðàö³éíîãî äíÿ íà ðàõóíêó ïëàòíèêà íå áóäå êîøò³â äëÿ âèêîíàííÿ ³íêàñîâèõ äîðó÷åíü (ðîçïîðÿäæåíü), òî òàê³ äîêóìåíòè öüîãî ñàìîãî äíÿ ïîâåðòàþòüñÿ áåç âèêîíàííÿ â³äïîâ³äíî äî ïóíêòó 12.11 ö³º¿ ãëàâè. </P>
<P class="ps2">Îòæå, âðàõîâóþ÷è òå, ùî ³íêàñîâå äîðó÷åííÿ çà â³äñóòí³ñòþ êîøò³â íà ðàõóíêàõ áîðæíèêà ïîâåðòàºòüñÿ ñòÿãóâà÷åâ³ òîãî æ äíÿ, âîíî íå ìàº ñòðîê³â ïðèìóñîâîãî âèêîíàííÿ ïðîòÿãîì 3-õ ì³ñÿö³â, äîòðèìàííÿ ÿêèõ º íåîáõ³äíèì äëÿ ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî áîðæíèêà â³äïîâ³äíî äî ÷.3 ñò.10 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì".</P>
<P class="ps2">Çà òàêèõ îáñòàâèí, íàäàí³ Êîòîâñüêîþ ÎÄÏ² ÃÓ ÄÔÑ â Îäåñüê³é îáëàñò³ äîêóìåíòè íå ìîæóòü ðîçö³íþâàòèñÿ ÿê äîêàç â÷èíåííÿ âñ³õ çàõîä³â äëÿ ç'ÿñóâàííÿ ô³íàíñîâî-ìàéíîâîãî ïîëîæåííÿ áîðæíèêà òà éîãî ô³íàíñîâî¿ íåñïðîìîæíîñò³ çàäîâîëüíèòè êðåäèòîðñüê³ âèìîãè íà ìîìåíò ïîäàííÿ äî ãîñïîäàðñüêîãî ñóäó çàÿâè ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî , ïðî ùî ïðàâîì³ðíî òà îá´ðóíòîâàíî çðîáëåíî âèñíîâîê ãîñïîäàðñüêèì ñóäîì Îäåñüêî¿ îáëàñò³. </P>
<P class="ps2">Êð³ì òîãî, ñë³ä çàçíà÷èòè, ùî Çàêîí Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" íå ì³ñòèòü çàñòåðåæåíü ùîäî ìîæëèâîñò³ íå íàäàííÿ îðãàíàìè äîõîä³â ³ çáîð³â ïðè ³í³ö³þâàíí³ ïðîöåäóðè áàíêðóòñòâà ïëàòíèêà ïîäàòê³â äîêóìåíò³â âèêîíàâ÷îãî ïðîâàäæåííÿ ïî ïðèìóñîâîìó ñòÿãíåííþ ïîäàòêîâîãî áîðãó. </P>
<P class="ps2">Â³äïîâ³äíî äî ÷àñòèíè 1 ñòàòò³ 19 Çàêîíó Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ", äåðæàâíèé âèêîíàâåöü â³äêðèâàº âèêîíàâ÷å ïðîâàäæåííÿ íà ï³äñòàâ³ âèêîíàâ÷îãî äîêóìåíòà, çàçíà÷åíîãî â ñòàòò³ 17 öüîãî Çàêîíó, çîêðåìà, çà çàÿâîþ ñòÿãóâà÷à àáî éîãî ïðåäñòàâíèêà ïðî ïðèìóñîâå âèêîíàííÿ ð³øåííÿ. </P>
<P class="ps2">Îòæå, âèêîíàâ÷å ïðîâàäæåííÿ - öå îñîáëèâà ïðîöåäóðà âèêîíàííÿ ñóäîâîãî ð³øåííÿ, ÿêà çä³éñíþºòüñÿ âèêëþ÷íî îðãàíàìè äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè òà íå ìîæå çä³éñíþâàòèñü ³íøèìè îðãàíàìè, íåçàëåæíî â³ä íàä³ëåííÿ ¿õ îêðåìèìè ôóíêö³ÿìè ùîäî ìîæëèâîãî ïðîâåäåííÿ ñòÿãíåííÿ êîøò³â çà ñóäîâèì ð³øåííÿì (ÿê-òî, îðãàí³â äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè â³äïîâ³äíî äî ñò. 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè).</P>
<P class="ps2">Ïðèïèñàìè ñò.15 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" âñòàíîâëåíèé ïåðåë³ê ï³äñòàâ äëÿ ïîâåðíåííÿ ñóäîì çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî, çîêðåìà, ïóíêòîì 4 ö³º¿ ñòàòò³ &nbsp;ïåðåäáà÷åíî, ùî ãîñïîäàðñüêèé ñóä íå ï³çí³øå ï'ÿòè äí³â ç äíÿ íàäõîäæåííÿ äî ãîñïîäàðñüêîãî ñóäó çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ïîâåðòàº ¿¿ òà äîäàí³ äî íå¿ äîêóìåíòè áåç ðîçãëÿäó, ÿêùî, çîêðåìà, çàÿâíèê-êðåäèòîð íå ïîäàâ äîêàç³â íåñïðîìîæíîñò³ áîðæíèêà âèêîíàòè ñâî¿ ãðîøîâ³ çîáîâ'ÿçàííÿ ïåðåä êðåäèòîðàìè â ðîçì³ð³, âèçíà÷åíîìó ÷. 3 ñò. 10 öüîãî Çàêîíó, ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì. </P>
<P class="ps2">Íàâåäåí³ çàêîíîäàâ÷³ ïîëîæåííÿ º ³ìïåðàòèâíèìè ³ ï³äëÿãàþòü îáîâ'ÿçêîâîìó çàñòîñóâàííþ ñóäîì ó ñïðàâàõ ïðî áàíêðóòñòâî.</P>
<P class="ps2">Ïîëîæåííÿ Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, ÿêèìè âðåãóëüîâàíî îñîáëèâèé ïîðÿäîê âèêîíàííÿ ñóäîâèõ ð³øåíü, íå âñòàíîâëþº æîäíèõ çàêîíîäàâ÷èõ îñîáëèâîñòåé ÷è âèêëþ÷åíü äëÿ îðãàí³â äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ï³ä ÷àñ çâåðíåííÿ îñòàíí³õ ³ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî, ³ â³äïîâ³äíî, íàäàíí³ îñòàíí³ì ñóäó äîêàç³â ïåðåäáà÷åíèõ ïîëîæåííÿìè ï.ï. 1,2 ñò.12 òà ï.4 ñò.15 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì".</P>
<P class="ps2">Íå çâ³ëüíÿº â³ä çàêîíîäàâ÷îãî îáîâ'ÿçêó íàäàâàòè ñóäó îðãàíîì äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ äîêàç³â, âèçíà÷åíèõ ï.ï. 1,2 ñò.12 òà ï.4 ñò.15 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", ³ ïîëîæåííÿ ÷.7 ñò.11 öüîãî çàêîíó. </P>
<P class="ps2">Âðàõîâóþ÷è, ùî Êîòîâñüêîþ ÎÄÏ² ÃÓ ÄÔÑ â Îäåñüê³é îáëàñò³ íå íàäàíî â³äïîâ³äíèõ äîêàç³â, ó ñóäó ïåðøî¿ ³íñòàíö³¿ íå áóëî äîñòàòí³õ ï³äñòàâ äëÿ ïðèéíÿòòÿ çàÿâè ïîäàòêîâî¿ ³íñïåêö³¿ äî ïðîâàäæåííÿ òà ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî ÒÎÂ Îõîðîíà  Êîìïëåêñ  Ï³âäåíü, â³äòàê ñóäîì îá´ðóíòîâàíî, íà ï³äñòàâ³ çàêîíó, ùî ï³äëÿãàº çàñòîñóâàííþ äî ñï³ðíèõ â³äíîñèí, ïîâåðíóòî çàÿâó îðãàíó äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî. </P>
<P class="ps2">Ç îãëÿäó íà âèêëàäåíå, ñóä àïåëÿö³éíî¿ ³íñòàíö³¿ ä³éøîâ âèñíîâêó, ùî îñêàðæóâàíà óõâàëà ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 06.03.2015 ð. ó ñïðàâ³ ¹916/856/15-ã âèíåñåíà ç äîñë³äæåííÿì âñ³õ îáñòàâèí ñïðàâè, áåç ïîðóøåíü íîðì ÷èííîãî çàêîíîäàâñòâà, ó çâ'ÿçêó ç ÷èì âêàçàíó óõâàëó ñë³ä çàëèøèòè áåç çì³í, à àïåëÿö³éíó ñêàðãó áåç çàäîâîëåííÿ. </P>
<P class="ps10"><FONT class="fs129">Êåðóþ÷èñü ñòàòòÿìè 99, 101, 103, 105, 106 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â-</FONT></P>
<P class="ps8"><FONT class="fs135">Ï Î Ñ Ò À Í Î Â È Ë À :</FONT></P>
<P class="ps3">Óõâàëó ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 06.03.2015 ð. ó ñïðàâ³ ¹916/856/15-ã çàëèøèòè áåç çì³í, à àïåëÿö³éíó ñêàðãó - áåç çàäîâîëåííÿ.</P>
<P class="ps4">Ïîñòàíîâà íàáèðàº çàêîííî¿ ñèëè ç äíÿ ¿¿ ïðèéíÿòòÿ ³ ìîæå áóòè îñêàðæåíà ó êàñàö³éíîìó ïîðÿäêó.</P>
<P class="ps3">Ïîâíèé òåêñò ïîñòàíîâè ñêëàäåíî 29.04.2015 ðîêó.</P>
<P class="ps12"><FONT class="fs134">Ãîëîâóþ÷èé ñóääÿ                                         &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                    Àëåí³í Î.Þ.</FONT></P>
<P class="ps12"><FONT class="fs133">Ñóääÿ &nbsp;                                                            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                    Ëàâðèíåíêî Ë.Â.</FONT></P>
<P><FONT class="fs132">Ñóääÿ                                                   &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                    Ïèðîãîâñüêèé Â.Ò. </FONT></P>