<TITLE>466/20-06/23</TITLE>
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<P class="ps17"><FONT class="fs162"> </FONT><FONT class="fs167"><IMG src="herb.gif" height=68 width=51></FONT></P>
<P class="ps13"><FONT class="fs80">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ</FONT></P>
<P class="ps13"><FONT class="fs82">Êè¿âñüêî¿ îáëàñò³</FONT></P>
<TABLE cellspacing=0 px class="tslast">
</FONT></P></TD></TR>
<P class="ps11"><FONT class="fs84">Ó Õ Â À Ë À</FONT></P>
<P class="ps11"><FONT class="fs115"> "09" ÷åðâíÿ 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;Ñïðàâà ¹466/20-06/23</FONT></P>
<P class="ps6"><FONT class="fs114">çà ïîçîâîì</FONT><FONT class="fs158"> Ôàñò³âñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Êè¿âñüêî¿ îáëàñò³, Êè¿âñüêà îáëàñòü, ì. Ôàñò³â</FONT></P>
<P class="ps5"><FONT class="fs113">äî </FONT><FONT class="fs157">Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Ïàëèâî-ÒÍÊ», Êè¿âñüêà îáëàñòü, ì. Ôàñò³â </FONT></P>
<P class="ps10"><FONT class="fs111"> &nbsp;&nbsp;Ñóääÿ Ä.Ã. Çàºöü</FONT></P>
<P class="ps5"><FONT class="fs155">Â çàñ³äàíí³ ñóäó ïðèéìàëè ó÷àñòü:</FONT></P>
<P class="ps5"><FONT class="fs110">â³ä ïîçèâà÷à: </FONT><FONT class="fs154">íå çÿâèâñÿ;</FONT></P>
<P class="ps5"><FONT class="fs109">â³ä â³äïîâ³äà÷à:</FONT><FONT class="fs153"> íå çÿâèâñÿ.</FONT></P>
<P class="ps12"><FONT class="fs108">ÎÁÑÒÀÂÈÍÈ ÑÏÐÀÂÈ:</FONT></P>
<P class="ps8"><FONT class="fs151">Óõâàëîþ ñóäó â³ä 18 òðàâíÿ 2015 ðîêó ïîíîâëåíî ïðîâàäæåííÿ ó ñïðàâ³, ðîçãëÿä ñïðàâè ïðèçíà÷åíî íà 9 ÷åðâíÿ 2015 ðîêó.</FONT></P>
<P class="ps8"><FONT class="fs149">Â³äïîâ³äíî äî Óêàçó Ïðåçèäåíòà Óêðà¿íè ¹726/2012 â³ä 24 ãðóäíÿ 2012 ðîêó «Ïðî äåÿê³ çàõîäè îïòèì³çàö³¿ ñèñòåìè öåíòðàëüíèõ îðãàí³â âèêîíàâ÷î¿ âëàäè», óòâîðåíî Ì³í³ñòåðñòâî äîõîä³â ³ çáîð³â Óêðà¿íè øëÿõîì ðåîðãàí³çàö³¿ Äåðæàâíî¿ ìèòíî¿ ñëóæáè Óêðà¿íè òà Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè Óêðà¿íè, à òàêîæ ïîêëàäåíî íà Ì³í³ñòåðñòâî, ùî óòâîðþºòüñÿ, ôóíêö³þ ç àäì³í³ñòðóâàííÿ ºäèíîãî âíåñêó íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ.</FONT></P>
<P class="ps8"><FONT class="fs148">Ïîðÿäîê ïðîöåñóàëüíîãî ïðàâîíàñòóïíèöòâà ïåðåäáà÷åíèé Ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè ¹229 â³ä 20 áåðåçíÿ 2013 ðîêó «Ïðî óòâîðåííÿ òåðèòîð³àëüíèõ îðãàí³â Ì³í³ñòåðñòâà äîõîä³â ³ çáîð³â». </FONT></P>
<P class="ps8"><FONT class="fs147">Íà ï³äñòàâ³ âèùåçàçíà÷åíî¿ ïîñòàíîâè Ôàñò³âñüêà îáºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Êè¿âñüêî¿ îáëàñò³ Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ðåîðãàí³çîâàíà â Âàñèëüê³âñüêó îáºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Êè¿âñüê³é îáëàñò³, ÿêà º ¿¿ ïðàâîíàñòóïíèêîì.</FONT></P>
<P class="ps8"><FONT class="fs146">Çã³äíî Ïîñòàíîâè Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè ¹160 â³ä 21 òðàâíÿ 2014 ðîêó «Ïðî óòâîðåííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè», óòâîðåíî Äåðæàâíó ô³ñêàëüíó ñëóæáó ÿê öåíòðàëüíèé îðãàí âèêîíàâ÷î¿ âëàäè, ä³ÿëüí³ñòü ÿêîãî ñïðÿìîâóºòüñÿ òà êîîðäèíóºòüñÿ Êàá³íåòîì Ì³í³ñòð³â Óêðà¿íè, ðåîðãàí³çóâàâøè Ì³í³ñòåðñòâî äîõîä³â ³ çáîð³â øëÿõîì ïåðåòâîðåííÿ. </FONT></P>
<P class="ps8"><FONT class="fs145">Ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè ¹311 â³ä 6 ñåðïíÿ 2014 ðîêó «Ïðî óòâîðåííÿ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè òà âèçíàííÿ òàêèìè, ùî âòðàòèëè ÷èíí³ñòü, äåÿêèõ àêò³â Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè», ðåîðãàí³çîâàíî òåðèòîð³àëüí³ îðãàíè Ì³í³ñòåðñòâà äîõîä³â ³ çáîð³â øëÿõîì ¿õ ïðèºäíàííÿ äî â³äïîâ³äíèõ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè, çîêðåìà, Âàñèëüê³âñüêà îáºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Êè¿âñüê³é îáëàñò³ ðåîðãàí³çîâàíà ó Âàñèëüê³âñüêó îáºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Êè¿âñüê³é îáëàñò³, ÿêà º ¿¿ ïðàâîíàñòóïíèêîì.</FONT></P>
<P class="ps8"><FONT class="fs144">Â³äïîâ³äíî äî ÷.1 ñò. 55 ÊÀÑ Óêðà¿íè, ó ðàç³ âèáóòòÿ àáî çàì³íè ñòîðîíè ÷è òðåòüî¿ îñîáè ó â³äíîñèíàõ, ùîäî ÿêèõ âèíèê ñï³ð, ñóä äîïóñêàº íà áóäü-ÿê³é ñòàä³¿ àäì³í³ñòðàòèâíîãî ïðîöåñó çàì³íó â³äïîâ³äíî¿ ñòîðîíè ÷è òðåòüî¿ îñîáè ¿¿ ïðàâîíàñòóïíèêîì. Óñ³ ä³¿, â÷èíåí³ â àäì³í³ñòðàòèâíîìó ïðîöåñ³ äî âñòóïó ïðàâîíàñòóïíèêà, îáîâ'ÿçêîâ³ äëÿ íüîãî â òàê³é ñàì³é ì³ð³, ó ÿê³é âîíè áóëè á îáîâ'ÿçêîâ³ äëÿ îñîáè, ÿêó â³í çàì³íèâ. </FONT></P>
<P class="ps8"><FONT class="fs143">Òàêèì ÷èíîì, ñóä ïðèõîäèòü äî âèñíîâêó ïðî çàì³íó ïåðâ³ñíîãî ïîçèâà÷à ó ñïðàâ³ ¹466/20-06/23 - Ôàñò³âñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Êè¿âñüêî¿ îáëàñò³ éîãî ïðàâîíàñòóïíèêîì - Âàñèëüê³âñüêîþ îáºäíàíîþ äåðæàâíîþ ïîäàòêîâîþ ³íñïåêö³ºþ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Êè¿âñüê³é îáëàñò³.</FONT></P>
<P class="ps8"><FONT class="fs142">Ó çâÿçêó ç íåÿâêîþ ïðåäñòàâíèê³â ñòîð³í, à òàêîæ íåîáõ³äí³ñòþ âèòðåáóâàííÿ äîêàç³â, ðîçãëÿä ñïðàâè ï³äëÿãàº â³äêëàäåííþ.</FONT></P>
<P class="ps8"><FONT class="fs141">Êåðóþ÷èñü ñò.ñò. 55, 128, 165 ÊÀÑ Óêðà¿íè, ãîñïîäàðñüêèé ñóä,-</FONT></P>
<P class="ps12"><FONT class="fs107">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps0"><FONT class="fs106">1.</FONT><FONT class="fs140"> Çàì³íèòè ïîçèâà÷à ó ñïðàâ³ ¹466/20-06/23  Ôàñò³âñüêó îáºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Êè¿âñüêî¿ îáëàñò³ éîãî ïðàâîíàñòóïíèêîì  Âàñèëüê³âñüêîþ îáºäíàíîþ äåðæàâíîþ ïîäàòêîâîþ ³íñïåêö³ºþ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Êè¿âñüê³é îáëàñò³.</FONT></P>
<P class="ps0"><FONT class="fs105">2.</FONT><FONT class="fs139"> Ðîçãëÿä ñïðàâè â³äêëàñòè íà </FONT><FONT class="fs104">« 23» ÷åðâíÿ 2015 ðîêó íà 12 ãîä. 00 õâ.</FONT></P>
<P class="ps0"><FONT class="fs103">3.</FONT><FONT class="fs138"> ßâêó ïðåäñòàâíèê³â ñòîð³í â ñóäîâå çàñ³äàííÿ âèçíàòè </FONT><FONT class="fs102">îáîâÿçêîâîþ.</FONT></P>
<P class="ps0"><FONT class="fs101">4.</FONT><FONT class="fs137"> </FONT><FONT class="fs100">Âäðóãå çîáîâÿçàòè ïîçèâà÷à ïîäàòè:          </FONT></P>
<P class="ps2"><FONT class="fs136">- îðèã³íàëè äîäàíèõ äî ïîçîâíî¿ çàÿâè äîêóìåíò³â äëÿ îãëÿäó â ñóäîâîìó çàñ³äàíí³;</FONT></P>
<P class="ps7"><FONT class="fs135">- îðèã³íàëè (äëÿ îãëÿäó ó ñóäîâîìó çàñ³äàíí³) òà íàëåæíèì ÷èíîì çàñâ³ä÷åí³ êîï³¿ (äëÿ çàëó÷åííÿ äî ìàòåð³àë³â ñïðàâè) óñòàíîâ÷èõ äîêóìåíò³â, íà ï³äñòàâ³ ÿêèõ ä³º ïîçèâà÷ (óñòàíîâ÷èé äîãîâ³ð, ñòàòóò, ïîëîæåííÿ, ñâ³äîöòâî ïðî äåðæàâíó ðåºñòðàö³þ, âèïèñêà ç ªäèíîãî äåðæàâíîãî ðåºñòðó òîùî);</FONT></P>
<P class="ps2"><FONT class="fs134">- âëàñíå ïèñüìîâå ï³äòâåðäæåííÿ òîãî, ùî ó ïðîâàäæåíí³ ãîñïîäàðñüêîãî ñóäó àáî ³íøîãî îðãàíó, ÿêèé â ìåæàõ ñâîº¿ êîìïåòåíö³¿ âèð³øóº ãîñïîäàðñüêèé ñï³ð, íåìàº ñïðàâè ç³ ñïîðó ì³æ òèìè æ ñòîðîíàìè, ïðî òîé æå ïðåäìåò, ç òèõ æå ï³äñòàâ, à òàêîæ íåìàº ð³øåííÿ öèõ îðãàí³â ç òàêîãî ñïîðó;</FONT></P>
<P class="ps2"><FONT class="fs133">- äîâ³äêó</FONT><FONT class="fs99"> </FONT><FONT class="fs132">ïðî ðàõóíêè, â³äêðèò³ â áàíê³âñüêèõ óñòàíîâàõ àáî îðãàíàõ Äåðæàâíîãî êàçíà÷åéñòâà Óêðà¿íè;</FONT></P>
<P class="ps2"><FONT class="fs131">- </FONT><FONT class="fs98">ïèñüìîâ³ ïîÿñíåííÿ</FONT><FONT class="fs130"> ïî ñóò³ ñïîðó.</FONT></P>
<P class="ps3"><FONT class="fs97">5. Âäðóãå çîáîâÿçàòè â³äïîâ³äà÷à ïîäàòè:</FONT><FONT class="fs129"> </FONT></P>
<P class="ps7"><FONT class="fs128">- îðèã³íàëè (äëÿ îãëÿäó ó ñóäîâîìó çàñ³äàíí³) òà íàëåæíèì ÷èíîì çàñâ³ä÷åí³ êîï³¿ (äëÿ çàëó÷åííÿ äî ìàòåð³àë³â ñïðàâè) óñòàíîâ÷èõ äîêóìåíò³â, íà ï³äñòàâ³ ÿêèõ ä³º â³äïîâ³äà÷ (óñòàíîâ÷èé äîãîâ³ð, ñòàòóò, ïîëîæåííÿ, ñâ³äîöòâî ïðî äåðæàâíó ðåºñòðàö³þ, âèïèñêà ç ªäèíîãî äåðæàâíîãî ðåºñòðó òîùî);</FONT></P>
<P class="ps2"><FONT class="fs127">- äîâ³äêó</FONT><FONT class="fs96"> </FONT><FONT class="fs126">ïðî ðàõóíêè, â³äêðèò³ â áàíê³âñüêèõ óñòàíîâàõ àáî îðãàíàõ Äåðæàâíîãî êàçíà÷åéñòâà Óêðà¿íè;</FONT></P>
<P class="ps2"><FONT class="fs125">- </FONT><FONT class="fs95">ïèñüìîâ³ ïîÿñíåííÿ</FONT><FONT class="fs124"> ïî ñóò³ ñïîðó.</FONT></P>
<P class="ps9"><FONT class="fs94">6.</FONT><FONT class="fs123">          Äîâåñòè äî â³äîìà ñòîð³í, ùî â³äïîâ³äíî äî ñò. 71 ÊÀÑ Óêðà¿íè êîæíà ñòîðîíà ïîâèííà äîâåñòè ò³ îáñòàâèíè, íà ÿêèõ ´ðóíòóþòüñÿ ¿¿ âèìîãè òà çàïåðå÷åííÿ. </FONT></P>
<P class="ps9"><FONT class="fs93">7.</FONT><FONT class="fs122"> Äîêóìåíòè, âèòðåáóâàíí³ ñóäîì ó ñòîð³í ïîäàòè çàâ÷àñíî ÷åðåç êàíöåëÿð³þ ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ </FONT><FONT class="fs92">äî</FONT><FONT class="fs121"> </FONT><FONT class="fs91">19 ÷åðâíÿ 2015 ðîêó</FONT><FONT class="fs120">.</FONT></P>
<P class="ps9"><FONT class="fs90">8.</FONT><FONT class="fs119"> Ðîç'ÿñíèòè ïîçèâà÷åâ³, ùî ïîâòîðíå íåïðèáóòòÿ ïîçèâà÷à ó ñóäîâå çàñ³äàííÿ áåç ïîâàæíèõ ïðè÷èí, ÿêùî ïîçèâà÷ íå ïîäàâ çàÿâè ïðî ðîçãëÿä ñïðàâè çà éîãî â³äñóòíîñò³, º ï³äñòàâîþ äëÿ çàëèøåííÿ ïîçîâó áåç ðîçãëÿäó íà ï³äñòàâ³ ï. 4 ÷. 1 ñò. 155 ÊÀÑ Óêðà¿íè.</FONT></P>
<P class="ps1"><FONT class="fs89">9.</FONT><FONT class="fs118"> Çã³äíî ÷. 2 ñò. 40 ÊÀÑ Óêðà¿íè, îñîáè, ÿê³ áåðóòü ó÷àñòü ó ñïðàâ³, ó ðàç³ íåìîæëèâîñò³ ïðèáóòòÿ äî ñóäó ç ïîâàæíèõ ïðè÷èí, çîáîâ'ÿçàí³ çàâ÷àñíî ïîâ³äîìèòè ïðî öå ñóä.</FONT></P>
<P class="ps9"><FONT class="fs88">10.</FONT><FONT class="fs117"> Êîï³þ óõâàëè ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ íàä³ñëàòè ñòîðîíàì ó ñïðàâ³.</FONT></P>
<P><FONT class="fs87">Ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs160">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs86">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Çàºöü Ä.Ã. </FONT></P>