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<TR><TD width="100 %" class="tds1"><P class="ps12"><FONT class="fs110"> &nbsp;</FONT><FONT class="fs108"><IMG src="herb.gif" height=70 width=52></FONT></P><BR>
<P class="ps8"><FONT class="fs102"> 0,2</FONT><FONT class="fs104"> </FONT></P>
<P class="ps8"><FONT class="fs73">ÓÕÂÀËÀ</FONT></P>
<P class="ps8"><FONT class="fs72">ïðî ïîâåðíåííÿ ïîçîâíî¿ çàÿâè</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<P class="ps0"><FONT class="fs100">Ñóääÿ Ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà Êàðàáàíü ß.À., ðîçãëÿíóâøè</FONT></P>
<P class="ps5"><FONT class="fs79">ïîçîâíó çàÿâó</FONT><FONT class="fs99"> &nbsp;Ñïåö³àë³çîâàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ç îáñëóãîâóâàííÿ âåëèêèõ ïëàòíèê³â ó ì. Îäåñ³ Ì³æðåã³îíàëüíîãî ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â &nbsp;&nbsp;</FONT></P>
<P class="ps0"><FONT class="fs78">äî</FONT><FONT class="fs98"> &nbsp;Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Ëîòîñ-Åíåðã³ÿ" </FONT></P>
<P class="ps0"><FONT class="fs77">ïðî</FONT><FONT class="fs97"> &nbsp;ñòÿãíåííÿ 6356,02 ãðí. </FONT></P>
<P class="ps7"><FONT class="fs76">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps6"><FONT class="fs96">Ñïåö³àë³çîâàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ç îáñëóãîâóâàííÿ âåëèêèõ ïëàòíèê³â ó ì. Îäåñ³ Ì³æðåã³îíàëüíîãî ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â (íàäàë³  ïîçèâà÷) çâåðíóëàñü äî Ãîñïîäàðñüêîãî ñóäó ì. Êèºâà ç ïîçîâîì äî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Ëîòîñ-Åíåðã³ÿ" (íàäàë³ - â³äïîâ³äà÷) ïðî ñòÿãíåííÿ 6356,02 ãðí.</FONT></P>
<P class="ps3"><FONT class="fs95">Äîñë³äèâøè ïîäàí³ ìàòåð³àëè, ñóä ä³éøîâ âèñíîâêó, ùî ïîçîâíà çàÿâà ¹ 469/10-029 â³ä 17.04.2015 ðîêó ³ äîäàí³ äî íå¿ äîêóìåíòè ï³äëÿãàþòü ïîâåðíåííþ ïîçèâà÷åâ³ áåç ðîçãëÿäó ç íàñòóïíèõ ï³äñòàâ. </FONT></P>
<P class="ps4"><FONT class="fs94">ßê âñòàíîâëåíî ï. 3 ÷. 1 ñò. 57 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè (íàäàë³ - ÃÏÊ), äî ïîçîâíî¿ çàÿâè äîäàþòüñÿ äîêóìåíòè, ÿê³ ï³äòâåðäæóþòü ñïëàòó ñóäîâîãî çáîðó ó âñòàíîâëåíèõ ïîðÿäêó ³ ðîçì³ð³.</FONT></P>
<P class="ps4"><FONT class="fs93">Ïîçèâà÷ ââàæàº, ùî çâ³ëüíåíèé â³ä ñïëàòè ñóäîâîãî çáîðó, ïîñèëàºòüñÿ íà ï. 21 ÷. 1 ñò. 5 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" òà íå äîäàº äî ïîçîâó äîêàç³â ñïëàòè ñóäîâîãî çáîðó.</FONT></P>
<P class="ps5"><FONT class="fs92">Â³äïîâ³äíî äî ï. 21 ÷. 1 ñò. 5 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" â³ä ñïëàòè ñóäîâîãî çáîðó çâ³ëüíÿþòüñÿ îðãàíè äîõîä³â ³ çáîð³â ó ñïðàâàõ, ïîâ'ÿçàíèõ ç ïèòàííÿìè, ùî ñòîñóþòüñÿ ïîâíîâàæåíü öèõ îðãàí³â.</FONT></P>
<P class="ps5"><FONT class="fs91">Çàÿâëåí³ ïîçîâí³ âèìîãè ïðî ñòÿãíåííÿ 6356,02 ãðí. ãðóíòóþòüñÿ íà óêëàäåíîìó ì³æ ïîçèâà÷åì òà â³äïîâ³äà÷åì äîãîâîð³ íà â³äïóñê íàôòîïðîäóêò³â ñïîæèâà÷àì, âèïëèâàþòü ³ç ãîñïîäàðñüêî¿ ä³ÿëüíîñò³ ïîçèâà÷à òà íå ñòîñóþòüñÿ ïîâíîâàæåíü ïîçèâà÷à ÿê îðãàíó äîõîä³â ³ çáîð³â.</FONT></P>
<P class="ps5"><FONT class="fs90">Çà òàêèõ îáñòàâèí ñóä íå ïîãîäæóºòüñÿ ç òâåðäæåííÿì ïîçèâà÷à ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó òà ââàæàº, ùî ïîçèâà÷ ïîâèíåí ñïëàòèòè ñóäîâèé çá³ð íà çàãàëüíèõ ï³äñòàâàõ. </FONT></P>
<P class="ps5"><FONT class="fs89">Çã³äíî âèìîã ï. 2 ÷. 1 ñò. 57 ÃÏÊ äî ïîçîâíî¿ çàÿâè äîäàþòüñÿ äîêóìåíòè, ÿê³ ï³äòâåðäæóþòü â³äïðàâëåííÿ â³äïîâ³äà÷åâ³ êîï³¿ ïîçîâíî¿ çàÿâè ³ äîäàíèõ äî íå¿ äîêóìåíò³â.</FONT></P>
<P class="ps5"><FONT class="fs88">Â ÿêîñò³ äîêàçó íàïðàâëåííÿ ïîçîâíî¿ çàÿâè â³äïîâ³äà÷ó äî ïîçîâíî¿ çàÿâè äîäàíèé ïîøòîâèé ÷åê òà îïèñ âêëàäåíü, ïðîòå ³ç îïèñó íåìîæëèâî âñòàíîâèòè, êîìó ñàìå òà çà ÿêîþ àäðåñîþ áóëà íàïðàâëåíà ïîçîâíà çàÿâà ç äîäàòêàìè.</FONT></P>
<P class="ps4"><FONT class="fs87">Â òàêîìó âèïàäêó ñóä ïîçáàâëåíèé ìîæëèâîñò³ äîñòîâ³ðíî âñòàíîâèòè ôàêò íàïðàâëåííÿ ñàìå â³äïîâ³äà÷ó ïîçîâíî¿ çàÿâè òà äîäàíèõ äî íå¿ äîêóìåíò³â òà ââàæàº, ùî ïîçèâà÷ íå âèêîíàâ âèìîãè ï. 2 ÷. 1 ñò. 57 ÃÏÊ. </FONT></P>
<P class="ps4"><FONT class="fs86">Â³äïîâ³äíî äî ï. 4, ï. 6 ÷. 1 ñò. 63 ÃÏÊ ñóääÿ ïîâåðòàº ïîçîâíó çàÿâó ³ äîäàí³ äî íå¿ äîêóìåíòè áåç ðîçãëÿäó, ÿêùî íå ïîäàíî äîêàç³â ñïëàòè ñóäîâîãî çáîðó ó âñòàíîâëåíèõ ïîðÿäêó òà ðîçì³ð³ òà äîêàç³â íàäñèëàííÿ â³äïîâ³äà÷åâ³ êîï³¿ ïîçîâíî¿ çàÿâè ³ äîäàíèõ äî íå¿ äîêóìåíò³â.</FONT></P>
<P class="ps2"><FONT class="fs85">Áåðó÷è äî óâàãè íàâåäåíå òà âðàõîâóþ÷è, ùî ïðèïèñè ñò. 63 ÃÏÊ íîñÿòü ³ìïåðàòèâíèé õàðàêòåð, ñóä ïðèõîäèòü äî âèñíîâêó, ùî ïîçîâíà çàÿâà íå ìîæå áóòè ïðèéíÿòà äî ðîçãëÿäó òà ï³äëÿãàº ïîâåðíåííþ.</FONT></P>
<P class="ps3"><FONT class="fs84">Ñóä çâåðòàº óâàãó ïîçèâà÷à, ùî ï³ñëÿ óñóíåííÿ íåäîë³ê³â, ÿê³ ñòàëè ï³äñòàâîþ ïîâåðíåííÿ ïîçîâíî¿ çàÿâè áåç ðîçãëÿäó, â³í ìîæå ïîâòîðíî çâåðíóòèñÿ äî ãîñïîäàðñüêîãî ñóäó ç ïîçîâîì â³äïîâ³äíî äî ÷. 3 ñò. 63 ÃÏÊ.</FONT></P>
<P class="ps3"><FONT class="fs83">Êåðóþ÷èñü ï. 4, ï. 6 ÷. 1 ñò. 63 ÃÏÊ, ñóä -</FONT></P>
<P class="ps7"><FONT class="fs75">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps3"><FONT class="fs82">Ïîçîâíó çàÿâó ç äîäàíèìè äî íå¿ äîêóìåíòàìè ïîâåðíóòè ïîçèâà÷ó áåç ðîçãëÿäó.</FONT></P>
<P class="ps3"><FONT class="fs81">Óõâàëà ìîæå áóòè îñêàðæåíà â ïîðÿäêó, ïåðåäáà÷åíîìó ÷èííèì çàêîíîäàâñòâîì Óêðà¿íè.</FONT></P>
<P><FONT class="fs66">Ñóääÿ                                                                                 ß.À. Êàðàáàíü </FONT></P>