<TITLE>918/1652/14</TITLE>
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<P class="ps11"><FONT class="fs90"> </FONT><FONT class="fs88"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps8"><FONT class="fs84"> &nbsp;&nbsp;</FONT></P>
<P class="ps8"><FONT class="fs57">Ð²ÂÍÅÍÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps8"><FONT class="fs62">ÓÕÂÀËÀ</FONT></P>
<P class="ps8">29 êâ³òíÿ 2015 ðîêó &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="ps3">Ñóääÿ Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó &nbsp;Òèìîøåíêî Î.Ì., ðîçãëÿíóâøè êëîïîòàííÿ &nbsp;Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Ð³âíîìó ÃÓ ÄÔÑ ïðî â³äíîâëåííÿ ïðîïóùåíîãî ñòðîêó ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà &nbsp;óõâàëó &nbsp;ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³ â³ä 01.04.15 ð. ó ñïðàâ³ ¹ 918/1652/14 </P>
<P class="ps4">çà çàÿâîþ Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó ì.Ð³âíîìó Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ Ô³ñêàëüíî¿ ñëóæáè &nbsp;</P>
<P class="ps4">äî Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Àâ³ñòà ñåðâ³ñ" </P>
<P class="ps4">ïðî âèçíàííÿ áàíêðóòîì</P>
<P class="ps1"><FONT class="fs61">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps7"> 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 îñêàðæèëà ¿¿ â àïåëÿö³éíîìó ïîðÿäêó.</P>
<P class="ps7">Ñêàðãà ïîäàíà äî ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó 28.04.2015 ðîêó (çã³äíî â³äì³òêè êàíöåëÿð³¿ ñóäó).</P>
<P class="ps7">Îñê³ëüêè ñêàðæíèêîì áóëî ïðîïóùåíî ñòðîê ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè, â³í çâåðíóâñÿ ç êëîïîòàííÿì ïðî â³äíîâëåííÿ òàêîãî.</P>
<P class="ps7">Ó â³äïîâ³äíîñò³ äî ñò. 93 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè àïåëÿö³éíà ñêàðãà ïîäàºòüñÿ íà ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ïðîòÿãîì äåñÿòè äí³â, à íà óõâàëó ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó - ïðîòÿãîì ï'ÿòè äí³â ç äíÿ ¿õ îãîëîøåííÿ ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì. Ó ðàç³ ÿêùî â ñóäîâîìó çàñ³äàíí³ áóëî îãîëîøåíî ëèøå âñòóïíó òà ðåçîëþòèâíó ÷àñòèíó ð³øåííÿ, çàçíà÷åíèé ñòðîê îá÷èñëþºòüñÿ ç äíÿ ï³äïèñàííÿ ð³øåííÿ, îôîðìëåíîãî â³äïîâ³äíî äî ñòàòò³ 84 öüîãî Êîäåêñó. Àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ïîñòàíîâëÿº óõâàëó ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè ó âèïàäêàõ, ÿêùî âîíà ïîäàíà ï³ñëÿ çàê³í÷åííÿ ñòðîê³â, óñòàíîâëåíèõ ö³ºþ ñòàòòåþ, ³ ñóä çà çàÿâîþ îñîáè, ÿêà ¿¿ ïîäàëà, íå çíàéäå ï³äñòàâ äëÿ ïîíîâëåííÿ ñòðîêó, òà íåçàëåæíî â³ä ïîâàæíîñò³ ïðè÷èíè ïðîïóñêó öüîãî ñòðîêó - ó ðàç³, ÿêùî àïåëÿö³éíà ñêàðãà ïîäàíà ïðîêóðîðîì, îðãàíîì äåðæàâíî¿ âëàäè, îðãàíîì ì³ñöåâîãî ñàìîâðÿäóâàííÿ ï³ñëÿ ñïëèâó îäíîãî ðîêó ç äíÿ îãîëîøåííÿ îñêàðæóâàíîãî ñóäîâîãî ð³øåííÿ. Ðîçãëÿä çàÿâè îñîáè ïðî ïîíîâëåííÿ ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè çä³éñíþºòüñÿ îäíèì ³ç ñóää³â êîëåã³¿ ñóää³â àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó, ñêëàä ÿêî¿ âèçíà÷åíèé ïðè ðåºñòðàö³¿ ñïðàâè â³äïîâ³äíî äî ïîëîæåíü ÷àñòèíè ÷åòâåðòî¿ ñòàòò³ 91 öüîãî Êîäåêñó.</P>
<P class="ps7">Àïåëÿíò â êëîïîòàíí³ ïðî ïîíîâëåííÿ ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè âêàçóº, ùî ïîâíèé òåêñò óõâàëè îòðèìàâ 09.04.2015 ð. òà âïåðøå ïîäàâ àïåëÿö³éíó ñêàðãó 14.04.2015 ð. Îäíàê, ó çâ'ÿçêó ç íåäîëó÷åííÿì äîêàç³â íàïðàâëåííÿ ñêàðãè ñòîðîíàì, îñòàííÿ áóëà ïîâåðíóòà ñóäîì áåç ðîçãëÿäó. Íåâ³äêëàäíî óñóíóâøè äîïóùåí³ ïîðóøåííÿ, àïåëÿíò ïîäàº ñêàðãó âäðóãå. Çà íàâåäåíèõ îáñòàâèí ïðîñèòü ââàæàòè ñòðîê ïðîïóùåíèì ç ïîâàæíèõ ïðè÷èí.</P>
<P class="ps7">Ñóääÿ-äîïîâ³äà÷, ïåðåâ³ðèâøè äîâîäè ñêàðæíèêà ùîäî ïîíîâëåííÿ ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³ â³ä 01.04.2015 ð. ó ñïðàâ³ ¹ 918/1652/14 ââàæàº, ùî êëîïîòàííÿ ñë³ä çàäîâîëèòè.<FONT class="fs80"> &nbsp;</FONT></P>
<P class="ps0">Êåðóþ÷èñü ñò. ñò. 53, 86, 93 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè , ñóä, -</P>
<P class="ps2"><FONT class="fs60">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps7">1. Ïîíîâèòè ñòðîê íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè Äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó ì. Ð³âíå ÃÓ ÄÔÑ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³ â³ä 01.04.2015 ð. ó ñïðàâ³ ¹ 918/1652/14.</P>
<P class="ps0">2. Óõâàëà îñêàðæåííþ íå ï³äëÿãàº.</P>
<P class="ps10">Ñ<FONT class="fs59">óääÿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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.</FONT></P>
<P><FONT class="fs92"> </FONT></P>