<TITLE>918/1652/14</TITLE>
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<P class="ps13"><FONT class="fs123"> </FONT><FONT class="fs121"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps10"><FONT class="fs117"> &nbsp;&nbsp;</FONT></P>
<P class="ps10"><FONT class="fs64">Ð²ÂÍÅÍÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps10"><FONT class="fs63">ÓÕÂÀËÀ</FONT></P>
<P class="ps10"><FONT class="fs81">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè </FONT></P>
<P class="ps10">"24" êâ³òíÿ 2015 ð. &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 &nbsp;&nbsp;918/1652/14</P>
<P class="ps9"><FONT class="fs80">Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿:</FONT></P>
<P class="ps8"><FONT class="fs79">Ãîëîâóþ÷îãî &nbsp;ñóää</FONT>³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs66">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;Òèìîøåíêî Î.Ì.</P>
<P class="ps8"> <FONT class="fs78">ñóää³ &nbsp;</FONT><FONT class="fs115">&nbsp;</FONT>&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;Ñàâ÷åíêî Ã.². , <BR>
&nbsp;<FONT class="fs77">ñóää³ &nbsp;</FONT><FONT class="fs114">&nbsp;</FONT>&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;Ïàâëþê ². Þ. &nbsp;&nbsp;</P>
<P class="ps7">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Ð³âíîìó ÃÓ ÄÔÑ íà óõâàëó &nbsp;ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³ â³ä "01" êâ³òíÿ 2015 ð. ó ñïðàâ³ ¹ 918/1652/14 </P>
<P class="ps8"><FONT class="fs70">çà çàÿâîþ</FONT> Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó ì.Ð³âíîìó Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ Ô³ñêàëüíî¿ ñëóæáè </P>
<P class="ps8"><FONT class="fs69">äî</FONT> Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Àâ³ñòà ñåðâ³ñ" </P>
<P class="ps8"><FONT class="fs68">ïðî</FONT> âèçíàííÿ áàíêðóòîì</P>
<P class="ps5"><FONT class="fs76">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps4"><FONT class="fs110">Íå ïîãîäæóþ÷èñü ç óõâàëîþ ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³ â³ä 01.04.2015 ð. ó ñïðàâ³ ¹ 918/1652/14, Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó ì. Ð³âíîìó ÃÓ ÄÔÑ îñêàðæèëà ¿¿ â àïåëÿö³éíîìó ïîðÿäêó. Ñêàðãà íàä³ñëàíà ïîøòîâèì çâ'ÿçêîì 11.04.2015 ðîêó (çã³äíî â³äì³òêè ïîøòè íà êîíâåðò³) òà îòðèìàíà ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì 15.04.2015 ð. (çã³äíî â³äì³òêè ñóäó).</FONT></P>
<P class="ps4"><FONT class="fs109">Äîñë³äèâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè ñóä ä³éøîâ âèñíîâêó ïðî ïîâåðíåííÿ îñòàííüî¿ áåç ðîçãëÿäó ç íàñòóïíèõ ï³äñòàâ.</FONT></P>
<P class="ps4"><FONT class="fs108">Çà óìîâàìè ÷. 1 ñò. 95 ÃÏÊ Óêðà¿íè îñîáà, ÿêà ïîäàº àïåëÿö³éíó ñêàðãó, íàäñèëàº ³íø³é ñòîðîí³ ó ñïðàâ³ êîï³þ ö³º¿ ñêàðãè ³ äîäàíèõ äî íå¿ äîêóìåíò³â, ÿê³ ó ñòîðîíè â³äñóòí³.</FONT></P>
<P class="ps4"><FONT class="fs107">Äîêàçè íàäñèëàííÿ êîï³¿ ñêàðãè ³íø³é ñòîðîí³ ó ñïðàâ³ äîäàþòüñÿ äî ñêàðãè (÷. 3 ñò. 94 ÃÏÊ Óêðà¿íè). </FONT></P>
<P class="ps4"><FONT class="fs106">Çã³äíî ñò. 1 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" ñòîðîíè ó ñïðàâ³ ïðî áàíêðóòñòâî - êîíêóðñí³ êðåäèòîðè (ïðåäñòàâíèê êîì³òåòó êðåäèòîð³â), áîðæíèê (áàíêðóò).</FONT></P>
<P class="ps4"><FONT class="fs105">Ñóäîì âñòàíîâëåíî, ùî ñêàðæíèêîì íå äîäàíî äî àïåëÿö³éíî¿ ñêàðãè äîêàç³â íàäñèëàííÿ ¿¿ êîï³¿ ³íøèì ñòîðîíàì, ùî º ï³äñòàâîþ äëÿ ïîâåðíåííÿ ñêàðãè â³äïîâ³äíî äî ï. 2 ÷. 1 ñò. 97 ÃÏÊ Óêðà¿íè.</FONT></P>
<P class="ps2"><FONT class="fs104">Êåðóþ÷èñü ï. 2 ÷. 1 ñò. 97 &nbsp;Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä, -</FONT></P>
<P class="ps5"> <FONT class="fs75">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs103">Àïåëÿö³éíó ñêàðãó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Ð³âíîìó ÃÓ ÄÔÑ ïîâåðíóòè áåç ðîçãëÿäó.</FONT></P>
<P class="ps2"><FONT class="fs102">Ï³ñëÿ óñóíåííÿ îáñòàâèí, ùî ñòàëè ïðè÷èíîþ ïîâåðíåííÿ ñêàðãè, çàçíà÷åíèõ ó ïóíêòàõ 1, 2, 3 ÷àñòèíè 1 ñò. 97 ÃÏÊ, ñòîðîíà ó ñïðàâ³ ìàº ïðàâî ïîâòîðíî ïîäàòè àïåëÿö³éíó ñêàðãó.</FONT></P>
<P class="ps2"><FONT class="fs101"> Ó ðàç³ ïðîïóñêó ñòðîêó îñêàðæåííÿ àïåëÿö³éíà ñêàðãà ìàº áóòè ïîäàíà ïîâòîðíî ëèøå ç ìîòèâîâàíèì êëîïîòàííÿìè ïðî éîãî â³äíîâëåííÿ.</FONT></P>
<P class="ps3"><FONT class="fs98">Äîäàòîê:</FONT><FONT class="fs100"> çàÿâíèêó - ìàòåð³àëè ñêàðãè íà 4 àðê., ó ò. ÷. êîíâåðò.</FONT></P>
<P class="ps1"><FONT class="fs74">Ãîëîâóþ÷èé ñóääÿ &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;Òèìîøåíêî Î.Ì. &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs73">Ñóääÿ &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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñàâ÷åíêî Ã.². &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs58"><BR>
</FONT><FONT class="fs72">Ñóääÿ &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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ïàâëþê ². Þ. &nbsp;</FONT></P>
<P><FONT class="fs33"> </FONT></P>