<TITLE>13/131-05</TITLE>
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<!-- [5] Ñïðàâà íîìåð TAGNAME(CAUSENUM) -->
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<!-- [6] Äàòà ñïðàâè TAGNAME(CAUSEDATE) -->
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<!-- [10] Ôîðìà ñóäî÷èíñòâà (ID) TAGNAME(CAUSETYPE) -->
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<!-- [11] Êîä êàòåãîð³¿ ñïðàâè TAGNAME(CAUSECATEGORY) -->
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<!-- [12] Ñïðàâà ðîçãëÿäàºòüñÿ ïî ³íñòàíö³¿ (ID) TAGNAME(CAUSELOCATION) -->
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<!-- [13] Ïîïåðåäí³é íîìåð ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSENUM) -->
<!-- [14] Ïîïåðåäíÿ äàòà ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSEDATE) -->
<!-- [15] Íîìåð ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSENUM) -->
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<!-- [16] Äàòà ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSEDATE) -->
<!-- [17] Äàòà óõâàëåííÿ (ïîñòàíîâëåííÿ) ñóäîâîãî ð³øåííÿ, ùî ïåðåãëÿäàºòüñÿ TAGNAME(PREVRESCAUSEDATE) -->
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<!-- [18] Ñóä, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCOURTNAME) -->
<META NAME="PREVCOURTNAME" CONTENT="Ãîñïîäàðñüêèé ñóä Õàðê³âñüêî¿ îáëàñò³">
<!-- [19] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT) -->
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<!-- [19.1] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT2013) -->
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<!-- [20] Êîä êàòåãîð³¿ ïîïåðåäíüî¿ ñïðàâè TAGNAME(PREVCAUSECATEGORY) -->
<!-- [21] Ñåêðåòàð ñóäîâîãî çàñ³äàííÿ TAGNAME(SECRETARY) -->
<!-- [22] Çàáîðîíà îïðèëþäíåííÿ TAGNAME(HEARINGCLOSED) -->
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<!-- [23] Ê³ëüê-òü àðêóø³â äîêóìåíòà (ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß) -->
<!-- Ñóää³ â ð³øåíí³: -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
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<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME1" CONTENT="Ãðåáåíþê Í. Â.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION2" CONTENT="2">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME2" CONTENT="Ñëîáîä³í Ì.Ì.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION3" CONTENT="3">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME3" CONTENT="Ãîí÷àð Ò. Â.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
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<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
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<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
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<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
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<!-- çàÿâíèê = Z -->
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<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
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<!-- ³íøà îñîáà = I -->
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<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
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<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME1" CONTENT="Äåðæàâíå ï³äïðèºìñòâî &quot;Ëîç³âñüêèé ê³ííèé çàâîä ¹ 124&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT1" CONTENT="Â³äïîâ³äà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO1" CONTENT="00846412">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL1" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION2" CONTENT="2">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE2" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE2" CONTENT="P">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
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<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE2" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
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<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME2" CONTENT="Â³ää³ë äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè Ëîç³âñüêîãî ì³ñüêðàéîííîãî óïðàâë³ííÿ þñòèö³¿ Õàðê³âñüêî¿ îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT2" CONTENT="Ïîçèâà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO2" CONTENT="">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL2" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION3" CONTENT="3">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE3" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE3" CONTENT="Z">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE3" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE3" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME3" CONTENT="Ëîç³âñüêà ÎÄÏ² Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õàðê³âñüê³é îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT3" CONTENT="Ïîçèâà÷ 2">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO3" CONTENT="38484990">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL3" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION4" CONTENT="4">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE4" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE4" CONTENT="O">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE4" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE4" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME4" CONTENT="Ëîç³âñüêà ÎÄÏ² Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õàðê³âñüê³é îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT4" CONTENT="Ïîçèâà÷ 3">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO4" CONTENT="38484990">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL4" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION5" CONTENT="5">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE5" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE5" CONTENT="P">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE5" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE5" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME5" CONTENT="Ëîç³âñüêèé ì³æðàéîííèé ïðîêóðîð Õàðê³âñüêî¿ îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT5" CONTENT="Ïîçèâà÷ 4">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO5" CONTENT="">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL5" CONTENT="FALSE">
<!-- [38] Âåðñ³ÿ êë³ºíòà TAGNAME(APPVER) -->
<META NAME="APPVER" CONTENT="1.23.2.93">
<!-- [39] Êîä ïðîâàéäåðà ÅÖÏ TAGNAME(CRYPTPROVIDER) -->
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<P class="ps20"><FONT class="fs27"> <IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps12"><FONT class="fs127">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps9"><FONT class="fs126">ÏÎÑÒÀÍÎÂÀ</FONT></P>
<P class="ps9"><FONT class="fs125">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
<P><FONT class="fs230"> "05" ñåðïíÿ 2015 ð.</FONT><FONT class="fs158"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs229">Ñïðàâà ¹ 13/131-05</FONT><FONT class="fs157"> &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs142">Êîëåã³ÿ ñóää³â ó ñêëàä³: ãîëîâóþ÷èé ñóääÿ</FONT><FONT class="fs228"> Ñëîáîä³í Ì.Ì.</FONT><FONT class="fs141">, ñóääÿ</FONT><FONT class="fs227"> Ãîí÷àð Ò. Â.</FONT><FONT class="fs140"> , ñóääÿ</FONT><FONT class="fs226"> &nbsp;Ãðåáåíþê Í. Â.</FONT><FONT class="fs139"> </FONT></P>
<P class="ps6"><FONT class="fs138">ïðè ñåêðåòàð³ Òîì³í³é ².Â.</FONT></P>
<P class="ps6"><FONT class="fs137">çà ó÷àñòþ ïðåäñòàâíèê³â:</FONT></P>
<P class="ps6"><FONT class="fs156">ñòÿãóâà÷à  </FONT><FONT class="fs225">íå çÿâèâñÿ</FONT></P>
<P class="ps6"><FONT class="fs155">áîðæíèêà </FONT><FONT class="fs224"> íå çÿâèâñÿ</FONT></P>
<P class="ps6"><FONT class="fs154">ÂÄÂÑ  </FONT><FONT class="fs223">íå çÿâèâñÿ</FONT></P>
<P class="ps6"><FONT class="fs153">ïðîêóðîðà</FONT><FONT class="fs222">  íå çÿâèâñÿ</FONT></P>
<P class="ps5"><FONT class="fs221">ðîçãëÿíóâøè ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ ó ïðèì³ùåíí³ Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó àïåëÿö³éíó ñêàðãó àïåëÿö³éíî¿ ñêàðãè Ëîç³âñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õàðê³âñüê³é îáëàñò³&nbsp; </FONT><FONT class="fs152">(âõ. ¹ 3877Õ)</FONT><FONT class="fs220"> íà óõâàëó Ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä "10" ÷åðâíÿ 2015 ð. ó ñïðàâ³ ¹ 13/131-05 </FONT></P>
<P class="ps15"><FONT class="fs136">çà &nbsp;ïîçîâîì</FONT><FONT class="fs219"> Ëîç³âñüêîãî ì³æðàéîííîãî ïðîêóðîðà Õàðê³âñüêî¿ îáëàñò³ â ³íòåðåñàõ äåðæàâè â îñîá³ Ëîç³âñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õàðê³âñüê³é îáëàñò³, ì. Ëîçîâà Õàðê³âñüêî¿ îáëàñò³,&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps15"><FONT class="fs135">äî </FONT><FONT class="fs218">&nbsp;&nbsp;&nbsp;Äåðæàâíîãî ï³äïðèºìñòâà "Ëîç³âñüêèé ê³ííèé çàâîä ¹ 124", ñ. Ê³ííå Ëîç³âñüêîãî ðàéîíó Õàðê³âñüêî¿ îáëàñò³,</FONT></P>
<P class="ps9"><FONT class="fs151">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps7"><FONT class="fs217">Óõâàëîþ Ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 10.06.2015 ð. ó ñïðàâ³ ¹ 13/131-05 (ñóääÿ Â.Â. Ñóñëîâà) â çàäîâîëåíí³ ñêàðãè Ëîç³âñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õàðê³âñüê³é îáëàñò³ íà ä³¿ ÂÄÂÑ Ëîç³âñüêîãî ÌÐÓÞ Õàðê³âñüêî¿ îáëàñò³ â³äìîâëåíî. </FONT></P>
<P class="ps7"><FONT class="fs216">Ëîç³âñüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õàðê³âñüê³é îáëàñò³ </FONT><FONT class="fs234">ç óõâàëîþ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ íå ïîãîäèëàñÿ, çâåðíóëàñü äî ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïîñèëàþ÷èñü íà ïîðóøåííÿ ñóäîì ïåðøî¿ ³íñòàíö³¿ íîðì ìàòåð³àëüíîãî òà ïðîöåñóàëüíîãî ïðàâà ïðîñèòü </FONT><FONT class="fs215">ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 10.06.2015 ð. ó ñïðàâ³ ¹ 13/131-05 ïîâí³ñòþ òà ïðèéíÿòè íîâå ð³øåííÿ, ÿêèì çàäîâîëüíèòè ñêàðãó Ëîç³âñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õàðê³âñüê³é îáëàñò³ íà ä³¿ ÂÄÂÑ Ëîç³âñüêîãî ÌÐÓÞ Õàðê³âñüêî¿ îáëàñò³.</FONT></P>
<P class="ps7"><FONT class="fs214">Ñòÿãóâà÷ ââàæàº áåçï³äñòàâíîþ â³äìîâó ÂÄÂÑ ó â³äêðèòò³ âèêîíàâ÷îãî ïðîâàäæåííÿ ïî âèêîíàííþ íàêàçó â³ä 06.02.2006 ó ñïðàâ³ ¹ 13/131-05 ó çâÿçêó ç òèì, ùî ïðîöåäóðà ïðèìóñîâîãî âèêîíàííÿ ð³øåííÿ ñóäó ùîäî ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ç þðèäè÷íèõ îñ³á º ñàìîñò³éíîþ òà ðåãóëþºòüñÿ íîðìàìè Ïîäàòêîâîãî êîäåêñó Óêðà¿íè. Òàêîæ ñêàðæíèê ââàæàº, ùî êîíòðîëþþ÷èé îðãàí íå ìàº ïðàâà âèêîíóâàòè ïîñòàíîâó ñóäó, ÿêà áóëà âèíåñåíà äî íàáðàííÿ ÷èííîñò³ Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps16"><FONT class="fs213">Ñòÿãóâà÷ â ïðèçíà÷åíå ñóäîâå çàñ³äàííÿ ñâîãî ïðåäñòàâíèêà íå íàïðàâèâ, ïðî ÷àñ òà ì³ñöå ðîçãëÿäó ñïðàâè áóâ ïîâ³äîìëåíèé íàëåæíèì ÷èíîì.</FONT></P>
<P class="ps16"><FONT class="fs212">Ðàçîì ç öèì, 03.08.2015 ñòÿãóâà÷ çâåðíóâñÿ äî ñóäó ç çàÿâîþ, â ÿê³é ïðîñèâ ðîçãëÿíóòè ñïðàâó çà â³äñóòíîñò³ ïðåäñòàâíèêà Ëîç³âñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õàðê³âñüê³é îáëàñò³.</FONT></P>
<P class="ps16"><FONT class="fs211">Áîðæíèê â³äçèâ íà àïåëÿö³éíó ñêàðãó íå íàäàâ, ñâî¿ì ïðàâîì íà ó÷àñòü ïðè ðîçãëÿä³ àïåëÿö³éíî¿ ñêàðãè íå ñêîðèñòàâñÿ, ïðî ÷àñ òà ì³ñöå ðîçãëÿäó ñïðàâè áóâ ïîâ³äîìëåíèé íàëåæíèì ÷èíîì.</FONT></P>
<P class="ps16"><FONT class="fs210">Ïðîêóðîð òà Â³ää³ë äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè Ñóìñüêîãî ì³ñüêîãî óïðàâë³ííÿ þñòèö³¿ â³äçèâ íà àïåëÿö³éíó ñêàðãó íå íàäàëè, ñâî¿ì ïðàâîì íà ó÷àñòü ïðè ðîçãëÿä³ àïåëÿö³éíî¿ ñêàðãè òàêîæ íå ñêîðèñòàëèñÿ, ïðî ÷àñ òà ì³ñöå ðîçãëÿäó ñïðàâè áóëè ïîâ³äîìëåí³ íàëåæíèì ÷èíîì.</FONT></P>
<P class="ps16"><FONT class="fs209">Çã³äíî ÷. 2 ñò. 121-2 ÃÏÊ Óêðà¿íè ñêàðãè íà ä³¿ îðãàí³â Äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè ðîçãëÿäàþòüñÿ ãîñïîäàðñüêèì ñóäîì, ïðî ÷àñ òà ì³ñöå ÿêîãî ïîâ³äîìëÿþòüñÿ óõâàëîþ ñòÿãóâà÷, áîðæíèê ÷è ïðîêóðîð òà îðãàí âèêîíàííÿ ñóäîâèõ ð³øåíü. Íåÿâêà áîðæíèêà, ñòÿãóâà÷à, ïðîêóðîðà ÷è ïðåäñòàâíèêà Äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè â ñóäîâå çàñ³äàííÿ íå º ïåðåøêîäîþ äëÿ ðîçãëÿäó ñêàðãè.</FONT></P>
<P class="ps7"><FONT class="fs208">Âðàõîâóþ÷è òå, ùî ñóäîì àïåëÿö³éíî¿ ³íñòàíö³¿ ñòâîðåíî âñ³ íåîáõ³äí³ óìîâè &nbsp;äëÿ âñòàíîâëåííÿ ôàêòè÷íèõ îáñòàâèí ñïðàâè ³ </FONT><FONT class="fs233">ïðàâèëüíîãî çàñòîñóâàííÿ çàêîíîäàâñòâà, â ìàòåð³àëàõ ñïðàâè çíàõîäÿòüñÿ äîêóìåíòàëüí³ äîêàçè ïîâ³äîìëåííÿ ñòîð³í òà ó÷àñíèê³â ïðîöåñó ïðî ÷àñ òà ì³ñöå ðîçãëÿäó ñïðàâè, à òàêîæ ç îãëÿäó íà òå, ùî ÿâêó ïðåäñòàâíèê³â ñòîð³í ó äàíå ñóäîâå çàñ³äàííÿ íå âèçíàíî îáîâ'ÿçêîâîþ, â çâÿçêó ç ÷èì êîëåã³ÿ ñóää³â ââàæàº çà ìîæëèâå ðîçãëÿíóòè ñïðàâó áåç ó÷àñò³ ïðåäñòàâíèê³â ñòÿãóâà÷à, áîðæíèêà òà </FONT><FONT class="fs207">Äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè</FONT><FONT class="fs232"> çà íàÿâíèìè ó í³é ìàòåð³àëàìè ó â³äïîâ³äíîñò³ äî ñòàòò³ 75 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps7"><FONT class="fs206">Ïåðåâ³ðèâøè ïîâíîòó âñòàíîâëåííÿ ñóäîì îáñòàâèí ñïðàâè òà äîêàçè ïî ñïðàâ³ íà ¿õ ï³äòâåðäæåííÿ, ¿õ þðèäè÷íó îö³íêó òà äîâîäè àïåëÿö³éíî¿ ñêàðãè â ìåæàõ âèìîã, ïåðåäáà÷åíèõ ñò. 101 ÃÏÊ Óêðà¿íè, êîëåã³ÿ ñóää³â ïðèõîäèòü äî âèñíîâêó ïðî çàëèøåííÿ àïåëÿö³éíî¿ ñêàðãè áåç çàäîâîëåííÿ, âèõîäÿ÷è ç íàñòóïíîãî.</FONT></P>
<P class="ps7"><FONT class="fs204">06 ëþòîãî 2006 ðîêó íà âèêîíàííÿ âèùåâêàçàíîãî ð³øåííÿ áóëè âèäàí³ â³äïîâ³äí³ íàêàçè ñóäó. </FONT></P>
<P class="ps7"><FONT class="fs202">Òîãî æ äíÿ, 01.04.2015 ðîêó, â³äïîâ³äíî äî ï. 8 ñò.26 Çàêîíó Óêðà¿íè «Ïðî âèêîíàâ÷å ïðîâàäæåííÿ» äåðæàâíèì âèêîíàâöåì áóëî âèíåñåíî ïîñòàíîâó ïðî â³äìîâó ó â³äêðèòò³ âèêîíàâ÷îãî ïðîâàäæåííÿ (ÂÏ¹ 47080285). Ìîòèâóâàëüíà ÷àñòèíà äàíî¿ ïîñòàíîâè ì³ñòèòü íàñòóïíó ³íôîðìàö³þ: "Â³äïîâ³äíî äî ï.95.3 ñò.95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè âñòàíîâëåíî îñîáëèâèé ïîðÿäîê âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â ç ïëàòíèêà ïîäàòê³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó. Îðãàíàìè ñòÿãíåííÿ çà òàêèìè ð³øåííÿìè, ÿê³ çä³éñíþþòü ïðîöåäóðó ¿õ âèêîíàííÿ, º êîíòðîëþþ÷³ îðãàíè â ðîçóì³íí³ Ïîäàòêîâîãî êîäåêñó Óêðà¿íè. Ìåõàí³çì âèêîíàííÿ ñóäîâèõ ð³øåíü, ïðî ñòÿãíåííÿ ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó ïåðåäáà÷åíèé ãëàâîþ 12 ²íñòðóêö³¿ ïðî áåçãîò³âêîâ³ ðîçðàõóíêè Óêðà¿íè â íàö³îíàëüí³é âàëþò³, çàòâåðäæåíî¿ ïîñòàíîâîþ Ïðàâë³ííÿ Íàö³îíàëüíîãî áàíêó Óêðàäè â³ä 21.01.2004 ¹22.</FONT></P>
<P class="ps7"><FONT class="fs201">Òàêèì ÷èíîì, îðãàí äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè äî ïðîöåäóðè ïðèìóñîâîãî âèêîíàííÿ ð³øåíü ñóäó ùîäî ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ç þðèäè÷íèõ îñ³á íå çàëó÷àºòüñÿ, òîìó ùî öÿ ïðîöåäóðè º ñàìîñò³éíîþ òà ðåãóëþºòüñÿ îêðåìèì íîðìàìè, à ñàìå Ïîäàòêîâèì êîäåêñîì Óêðà¿íè, à íå çàêîíîäàâñòâîì ïðî âèêîíàâ÷å ïðîâàäæåííÿ.</FONT></P>
<P class="ps7"><FONT class="fs200">Òàêîæ â³ää³ëó áóëî â³äîìî, ùî ñòÿãóâà÷ çâåðíóâñÿ ç ïîçîâîì äî Õàðê³âñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó ïðî ñêàñóâàííÿ ïîñòàíîâè ïðî â³äìîâó ó â³äêðèòò³ âèêîíàâ÷îãî ïðîâàäæåííÿ, âèíåñåíî¿ 26.01.2015 ðîêó ïî äàíîìó âèêîíàâ÷îìó äîêóìåíòó (ÂÏ ¹ 46171166). 26.01.2015 ðîêó â³äìîâëåíî áóëî ó â³äêðèòò³ âèêîíàâ÷îãî ïðîâàäæåííÿ ç âèùåíàçâàíèõ ï³äñòàâ. Ïðî ïðèéíÿòå ñóäîì ð³øåííÿì ³íôîðìàö³ÿ ó â³ää³ë³ â³äñóòíÿ."</FONT></P>
<P class="ps7"><FONT class="fs237">Íå ïîãîäèâøèñü ç âèùåâêàçàíîþ ïîñòàíîâîþ, ñòÿãóâà÷ çâåðíóâñÿ äî ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ ç³ ñêàðãîþ íà ä³¿ ÂÄÂÑ, ïîñèëàþ÷èñü íà íåâ³ðíå çàñòîñóâàííÿ ñò</FONT><FONT class="fs199">.95.3 ñò.95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, îñê³ëüêè ìîâà â öüîìó âèïàäêó éäå ïðî ñòÿãíåííÿ ç ïëàòíèê³â ïîäàòê³â êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, â òîé ÷àñ, ÿê â ïîñòàíîâ³ ñóäó ó ñïðàâ³ ¹ 13/131-05 âèçíà÷åíî ñòÿãíóòè ïîäàòêîâèé áîðã äî äåðæàâíîãî áþäæåòó çà ðàõóíîê àêòèâ³â, òîìó ñòÿãóâà÷ ââàæàº, ùî äàíà ïîñòàíîâà ï³äëÿãàº âèêîíàííþ îðãàíàìè ÄÂÑ.</FONT></P>
<P class="ps16"><FONT class="fs198">Â³äìîâëÿþ÷è â çàäîâîëåíí³ ñêàðãè Ëîç³âñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õàðê³âñüê³é îáëàñò³ ïðî âèçíàííÿ íåïðàâîì³ðíèìè ä³¿ ÂÄÂÑ Ëîç³âñüêîãî ÌÐÓÞ Õàðê³âñüêî¿ îáëàñò³, ñóä ïåðøî¿ ³íñòàíö³¿ âèõîäèâ ç òîãî, ùî ïîðÿäîê ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ïëàòíèêà ïîäàòê³â ðåãóëþºòüñÿ ï. 95.3 ñò. 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, îòæå </FONT><FONT class="fs236">÷èííå çàêîíîäàâñòâî ïåðåäáà÷àº îêðåìèé ïîðÿäîê ïðèìóñîâîãî âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, â³äïîâ³äíî äî ÿêîãî îðãàíè äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè äî ö³º¿ ïðîöåäóðè íå çàëó÷àþòüñÿ, òîìó â³äñóòí³ ï³äñòàâè &nbsp;äëÿ â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ â ïîðÿäêó, ïåðåäáà÷åíîìó Çàêîíîì Óêðà¿íè â³ä 21.04.99 ¹ 606-XIV "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ". </FONT></P>
<P class="ps16"><FONT class="fs197">Ç âèñíîâêàìè ñóäó ïåðøî¿ ³íñòàíö³¿ ïîãîäæóºòüñÿ êîëåã³ÿ ñóää³â ç îãëÿäó íà íàñòóïíå.</FONT></P>
<P class="ps7"><FONT class="fs195">Íàêàçè ä³éñí³ äëÿ ïðåä'ÿâëåííÿ äî âèêîíàííÿ äî 06 ëþòîãî 2009 ðîêó.</FONT></P>
<P class="ps7"><FONT class="fs193">Çã³äíî ñò. 115 ÃÏÊ Óêðà¿íè ð³øåííÿ. óõâàëè, ïîñòàíîâè ãîñïîäàðñüêîãî ñóäó, ùî íàáðàëè çàêîííî¿ ñèëè º îáîâÿçêîâèìè íà âñ³é òåðèòîð³¿ Óêðà¿íè ³ âèêîíóþòüñÿ â ïîðÿäêó, âñòàíîâëåíîìó Çàêîíîì Óêðà¿íè «Ïðî âèêîíàâ÷å ïðîâàäæåííÿ».</FONT></P>
<P class="ps7"><FONT class="fs192">Ðàçîì ç öèì, â³äïîâ³äíî äî ï. 95.3 ñò. 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè âñòàíîâëåíî îñîáëèâèé ïîðÿäîê âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â ç ïëàòíèê³â ïîäàòê³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó.</FONT></P>
<P class="ps7"><FONT class="fs191">Ñë³ä çàçíà÷èòè, ùî Äåðæàâíà ïîäàòêîâà ñëóæáà º â³äïîâ³äíîþ ñèñòåìîþ óïðàâë³ííÿ ³ êîíòðîëþ çà äîòðèìàííÿì ïîäàòêîâîãî çàêîíîäàâñòâà, çà ïðàâèëüí³ñòþ íàðàõóâàííÿ, ïîâíîòîþ ³ ñâîº÷àñí³ñòþ âíåñåííÿ äî â³äïîâ³äíîãî áþäæåòó ïîäàòê³â òà íàä³ëåíà â³äïîâ³äíèìè ïîâíîâàæåííÿìè â ñôåð³ îïîäàòêóâàííÿ. Ãëàâîþ 9 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ÷³òêî âèçíà÷åíî ïîðÿäîê ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ç ïëàòíèê³â ïîäàòê³â ñàìå çà ó÷àñòþ êîíòðîëþþ÷îãî ïîäàòêîâîãî îðãàíó.</FONT></P>
<P class="ps7"><FONT class="fs190">Ïîðÿäîê ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ïëàòíèê³â ïîäàòê³â ðåãóëþºòüñÿ ñòàòòÿìè 95 - 99 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps7"><FONT class="fs189">Â³äïîâ³äíî äî ïóíêòó 95.3 ñòàòò³ 95 öüîãî Êîäåêñó 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.</FONT></P>
<P class="ps7"><FONT class="fs188">²ç çì³ñòó íàâåäåíî¿ çàêîíîäàâ÷î¿ íîðìè âèïëèâàº, ùî Ïîäàòêîâèì êîäåêñîì Óêðà¿íè âñòàíîâëåíî îñîáëèâèé ïîðÿäîê âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â ç ïëàòíèêà ïîäàòê³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó. Îðãàíàìè ñòÿãíåííÿ çà òàêèìè ð³øåííÿìè, ÿê³ çä³éñíþþòü ïðîöåäóðó ¿õ ïðèìóñîâîãî âèêîíàííÿ, º êîíòðîëþþ÷³ îðãàíè â ðîçóì³íí³ Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps7"><FONT class="fs187">Ìåõàí³çì âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó ïåðåäáà÷åíèé 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.</FONT></P>
<P class="ps7"><FONT class="fs186">Öåé ìåõàí³çì ïåðåäáà÷àº îôîðìëåííÿ ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó. Ïðè öüîìó ñóäîâå ð³øåííÿ, íà ï³äñòàâ³ ÿêîãî ç ïëàòíèêà ïîäàòê³â ñòÿãóþòüñÿ êîøòè, â³äïîâ³äíî äî ïóíêòó 12.4 çàçíà÷åíî¿ ²íñòðóêö³¿, äî áàíêó íå ïîäàºòüñÿ. Íàòîì³ñòü ðåêâ³çèòè â³äïîâ³äíîãî ñóäîâîãî ð³øåííÿ çàçíà÷àþòüñÿ â ñàìîìó ³íêàñîâîìó äîðó÷åíí³.</FONT></P>
<P class="ps7"><FONT class="fs185">ßêùî æ äîñòàòí³ äëÿ ïîãàøåííÿ ïîäàòêîâîãî áîðãó êîøòè â³äñóòí³, êîíòðîëþþ÷èé îðãàí â³äïîâ³äíî äî àáçàöó äðóãîãî ïóíêòó 95.3 ñòàòò³ 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè çâåðòàºòüñÿ äî ñóäó ç ïîçîâîì ïðî íàäàííÿ äîçâîëó íà ïîãàøåííÿ âñ³º¿ ñóìè ïîäàòêîâîãî áîðãó çà ðàõóíîê ìàéíà ïëàòíèêà ïîäàòê³â, ùî ïåðåáóâàº ó ïîäàòêîâ³é çàñòàâ³. Òàêå ïîãàøåííÿ çä³éñíþºòüñÿ íà ï³äñòàâ³ çàçíà÷åíîãî ð³øåííÿ ñóäó òà ïðèéíÿòîãî íà éîãî ï³äñòàâ³ ð³øåííÿ îðãàíó äîõîä³â ³ çáîð³â øëÿõîì ïðîäàæó ìàéíà ïëàòíèêà ïîäàòê³â íà ïóáë³÷íèõ òîðãàõ òà/àáî òîðã³âåëüíèìè îðãàí³çàö³ÿìè â ïîðÿäêó, âèçíà÷åíîìó ïóíêòàìè 95.7 - 95.21 ñòàòò³ 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps7"><FONT class="fs184">Îòæå, ÷èííå çàêîíîäàâñòâî ïåðåäáà÷àº îêðåìèé ïîðÿäîê ïðèìóñîâîãî âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó. Ïðè öüîìó îðãàíè äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè äî ö³º¿ ïðîöåäóðè íå çàëó÷àþòüñÿ. Â³äïîâ³äíî â ðîçãëÿäóâàíèõ âèïàäêàõ íåìàº ï³äñòàâ äëÿ â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ â ïîðÿäêó, ïåðåäáà÷åíîìó Çàêîíîì Óêðà¿íè â³ä 21.04.99 ¹ 606-XIV "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ". Ç îãëÿäó íà öå â àäì³í³ñòðàòèâíèõ ñóä³â â³äñóòí³ ï³äñòàâè äëÿ âèäà÷³ âèêîíàâ÷èõ ëèñò³â ïðî ïðèìóñîâå âèêîíàííÿ ñóäîâèõ ð³øåíü ó ïîðÿäêó ñòàòåé 257 òà 258 Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, òîìó ùî ïðîöåäóðà ïîãàøåííÿ ïîäàòêîâîãî áîðãó º ñàìîñò³éíîþ ïðîöåäóðîþ, ÿêà ðåãóëþºòüñÿ îêðåìèìè íîðìàìè, à ñàìå Ïîäàòêîâèì êîäåêñîì Óêðà¿íè, à íå çàêîíîäàâñòâîì ïðî âèêîíàâ÷å ïðîâàäæåííÿ.</FONT></P>
<P class="ps7"><FONT class="fs183">Âèíÿòîê ³ç íàâåäåíîãî ïðàâèëà ñòàíîâèòü ïðîöåäóðà ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ç ô³çè÷íî¿ îñîáè. Íà â³äì³íó â³ä çàãàëüíîãî ïðàâèëà, ïåðåäáà÷åíîãî ïóíêòîì 95.3 ñòàòò³ 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, â³äïîâ³äíî äî ïóíêòó 87.11 ñòàòò³ 87 öüîãî Êîäåêñó îðãàí ñòÿãíåííÿ çâåðòàºòüñÿ äî ñóäó ç ïîçîâîì ïðî ñòÿãíåííÿ ñóìè ïîäàòêîâîãî áîðãó ïëàòíèêà ïîäàòêó - ô³çè÷íî¿ îñîáè. Ñòÿãíåííÿ ïîäàòêîâîãî áîðãó çà ð³øåííÿì ñóäó çä³éñíþºòüñÿ äåðæàâíîþ âèêîíàâ÷îþ ñëóæáîþ â³äïîâ³äíî äî çàêîíó ïðî âèêîíàâ÷å ïðîâàäæåííÿ.</FONT></P>
<P class="ps7"><FONT class="fs182">Ïðîòèñòàâëåííÿ ïðîöåäóðè ïîãàøåííÿ ïîäàòêîâîãî áîðãó ç ô³çè÷íî¿ òà þðèäè÷íî¿ îñ³á (ó ïåðøîìó âèïàäêó äåðæàâíà âèêîíàâ÷à ñëóæáà çàëó÷àºòüñÿ, à â äðóãîìó - í³) ï³äòâåðäæóº, ùî Ïîäàòêîâèé êîäåêñ Óêðà¿íè ÷³òêî ðîçð³çíÿº â³äïîâ³äí³ ïðîöåäóðè. Çàçíà÷åíå ñëóãóº íà êîðèñòü âèñíîâêó ïðî â³äñóòí³ñòü íåîáõ³äíîñò³ â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ â ðàç³ ïîãàøåííÿ ïîäàòêîâîãî áîðãó þðèäè÷íèõ îñ³á, à îòæå, ³ ïðî â³äñóòí³ñòü ï³äñòàâ äëÿ âèäà÷³ âèêîíàâ÷îãî ëèñòà â ðîçãëÿäóâàí³é ñèòóàö³¿.</FONT></P>
<P class="ps7"><FONT class="fs181">Êð³ì òîãî, â ðîç'ÿñíåíí³ Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè" çàçíà÷åíå íàñòóïíå:</FONT></P>
<P class="ps7"><FONT class="fs180">"Ïðè öüîìó âàðòî âðàõîâóâàòè, ùî âèäà÷à âèêîíàâ÷îãî ëèñòà äëÿ ïðèìóñîâîãî âèêîíàííÿ ñóäîâîãî ð³øåííÿ ïðî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó ìîæå ïðèçâåñòè äî ñèòóàö³¿, êîëè ñóäîâå ð³øåííÿ ìîæå áóòè âèêîíàíå ÿê çà ïðîöåäóðîþ, âñòàíîâëåíîþ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè, òàê ³ â³äïîâ³äíî äî çàêîíîäàâñòâà ïðî âèêîíàâ÷å ïðîâàäæåííÿ. Òàêå º íåïðèïóñòèìèì.</FONT></P>
<P class="ps7"><FONT class="fs179">Çà òàêèõ îáñòàâèí àäì³í³ñòðàòèâí³ ñóäè íå ïîâèíí³ âèäàâàòè îðãàíàì äîõîä³â ³ çáîð³â âèêîíàâ÷³ ëèñòè äëÿ ïðèìóñîâîãî âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó ïëàòíèêà ïîäàòê³â-þðèäè÷íî¿ îñîáè."</FONT></P>
<P class="ps7"><FONT class="fs178">Â³äïîâ³äíî äî ñò. 26 Çàêîíó Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ", Äåðæàâíèé âèêîíàâåöü â³äìîâëÿº ó â³äêðèòò³ âèêîíàâ÷îãî ïðîâàäæåííÿ ó ðàç³:</FONT></P>
<P class="ps7"><FONT class="fs177">1) ïðîïóñêó âñòàíîâëåíîãî ñòðîêó ïðåä'ÿâëåííÿ äîêóìåíò³â äî âèêîíàííÿ;</FONT></P>
<P class="ps7"><FONT class="fs176">2) íåïîäàííÿ âèêîíàâ÷îãî äîêóìåíòà, çàçíà÷åíîãî ó ñòàòò³ 17 öüîãî Çàêîíó, òà íåïîäàííÿ çàÿâè ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ ó âèïàäêàõ, ïåðåäáà÷åíèõ öèì Çàêîíîì;</FONT></P>
<P class="ps7"><FONT class="fs175">3) ÿêùî ð³øåííÿ, íà ï³äñòàâ³ ÿêîãî âèäàíî âèêîíàâ÷èé äîêóìåíò, íå íàáðàëî çàêîííî¿ (þðèäè÷íî¿) ñèëè, êð³ì âèïàäê³â, êîëè âîíî ó âñòàíîâëåíîìó çàêîíîì ïîðÿäêó äîïóùåíî äî íåãàéíîãî âèêîíàííÿ;</FONT></P>
<P class="ps7"><FONT class="fs174">4) ïðåä'ÿâëåííÿ âèêîíàâ÷îãî äîêóìåíòà äî îðãàíó äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè íå çà ì³ñöåì àáî íå çà ï³äâ³äîì÷³ñòþ âèêîíàííÿ ð³øåííÿ;</FONT></P>
<P class="ps7"><FONT class="fs173">5) ÿêùî íå çàê³í÷èëàñÿ â³äñòðî÷êà âèêîíàííÿ ð³øåííÿ, íàäàíà ñóäîì, ÿêèì ïîñòàíîâëåíî ð³øåííÿ;</FONT></P>
<P class="ps7"><FONT class="fs172">6) íåâ³äïîâ³äíîñò³ âèêîíàâ÷îãî äîêóìåíòà âèìîãàì, ïåðåäáà÷åíèì ñòàòòåþ 18 öüîãî Çàêîíó;</FONT></P>
<P class="ps7"><FONT class="fs171">6-1) îô³ö³éíîãî îïðèëþäíåííÿ ïîâ³äîìëåííÿ ïðî âèçíàííÿ áîðæíèêà áàíêðóòîì ³ â³äêðèòòÿ ë³êâ³äàö³éíî¿ ïðîöåäóðè;</FONT></P>
<P class="ps7"><FONT class="fs170">7) ÿêùî âèêîíàâ÷èé äîêóìåíò ïîâåðíóòî ñòÿãóâà÷ó çà éîãî çàÿâîþ, êð³ì âèêîíàâ÷èõ äîêóìåíò³â ïðî ñòÿãíåííÿ àë³ìåíò³â òà ³íøèõ ïåð³îäè÷íèõ ïëàòåæ³â;</FONT></P>
<P class="ps7"><FONT class="fs169">8) íàÿâíîñò³ ³íøèõ ïåðåäáà÷åíèõ çàêîíîì îáñòàâèí, ùî âèêëþ÷àþòü çä³éñíåííÿ âèêîíàâ÷îãî ïðîâàäæåííÿ.</FONT></P>
<P class="ps7"><FONT class="fs168">Îòæå, âèõîäÿ÷è ç âèùåíàâåäåíîãî, òà ïðèéìàþ÷è òîé ôàêò, ùî ñòÿãóâà÷åì íàêàç ñóäó â³ä 06.02.2006 ðîêó ïî ñïðàâ³ ¹ 13/131-05 áóâ ïðåä'ÿâëåíèé äî âèêîíàííÿ ëèøå 01.04.2015 ðîêó, ñóä ä³éøîâ âèñíîâêó, ùî ïðèéìàþ÷è ïîñòàíîâó ïðî â³äìîâó ó â³äêðèòò³ âèêîíàâ÷îãî ïðîâàäæåííÿ, äåðæàâíèé âèêîíàâåöü êåðóâàâñÿ íîðìàìè Çàêîíó Óêðà¿íè «Ïðî âèêîíàâ÷å ïðîâàäæåííÿ» òà Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps7"><FONT class="fs167">Çà íàâåäåíèõ îáñòàâèí íå çàñëóãîâóþòü íà óâàãó íàâåäåí³ ñòÿãóâà÷åì äîâîäè ïðî òå, ùî êîíòðîëþþ÷èé îðãàí íå ìàº ïðàâà âèêîíóâàòè ïîñòàíîâó ñóäó, ÿêà áóëà âèíåñåíà äî íàáðàííÿ ÷èííîñò³ Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, îñê³ëüêè íà ìîìåíò ïðåäÿâëåííÿ íàêàçó ñóäó äî âèêîíàííÿ 01.04.2015 Ïîäàòêîâèì êîäåêñîì Óêðà¿íè, à ñàìå ãëàâîþ 9, ÷³òêî âèçíà÷åíèé ïîðÿäîê ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ç ïëàòíèê³â ïîäàòê³â ñàìå çà ó÷àñòþ êîíòðîëþþ÷îãî ïîäàòêîâîãî îðãàíó.</FONT></P>
<P class="ps7"><FONT class="fs166">Òàêèì ÷èíîì, äåðæàâíèì âèêîíàâöåì áóëî âèíåñåíî ïîñòàíîâó ïðî â³äìîâó ó â³äêðèòò³ âèêîíàâ÷îãî ïðîâàäæåííÿ (ÂÏ¹ 47080285) ç óðàõóâàííÿì âèìîã ÷èííîãî çàêîíîäàâñòâà òà ó â³äïîâ³äíîñò³ äî ï. 8 ñò.26 Çàêîíó Óêðà¿íè «Ïðî âèêîíàâ÷å ïðîâàäæåííÿ». </FONT></P>
<P class="ps7"><FONT class="fs165">Çâàæàþ÷è íà âèêëàäåíå, êîëåã³ÿ ñóää³â ä³éøëà &nbsp;âèñíîâêó, ùî ï³ä ÷àñ ðîçãëÿäó ñêàðãè ñòÿãóâà÷à ó ñïðàâ³ ¹ 13/131-05 ãîñïîäàðñüêèé ñóä ïåðåâ³ðèâ ó ïîâíîìó îáñÿç³ íàâåäåí³ çàÿâíèêîì îáñòàâèíè òà çðîáèâ â³äïîâ³äí³ äî íîðì ïðîöåñóàëüíîãî òà ìàòåð³àëüíîãî ïðàâà ïðàâîì³ðí³ âèñíîâêè, ó çâÿçêó ç ÷èì óõâàëà ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 10.06.2015 ð. &nbsp;ï³äëÿãàº çàëèøåííþ áåç çì³í, à àïåëÿö³éíà ñêàðãà ñòÿãóâà÷à - áåç çàäîâîëåííÿ.</FONT></P>
<P class="ps11"><FONT class="fs164">Êåðóþ÷èñü ñòàòòÿìè 32-34, 43, 99, 101, ï. 1 ñò. 103, 121-2 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó, -</FONT></P>
<P class="ps4"><FONT class="fs150">ÏÎÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps8"><FONT class="fs163">Àïåëÿö³éíó ñêàðãó Ëîç³âñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õàðê³âñüê³é îáëàñò³&nbsp; &nbsp;çàëèøèòè áåç çàäîâîëåííÿ.</FONT></P>
<P class="ps17"><FONT class="fs162">Óõâàëó ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 10.06.2015 &nbsp;ó ñïðàâ³ ¹ 13/131-05 çàëèøèòè áåç çì³í.</FONT></P>
<P class="ps17"><FONT class="fs161">Ïîñòàíîâà íàáèðàº ÷èííîñò³ ç äíÿ ¿¿ ïðîãîëîøåííÿ ³ ìîæå áóòè îñêàðæåíà äî Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ïðîòÿãîì 20-òè äí³â. </FONT></P>
<P><FONT class="fs160">Ïîâíèé òåêñò ïîñòàíîâè ñêëàäåíî òà ï³äïèñàíî 07 ñåðïíÿ 2015 ðîêó</FONT></P>
<P><FONT class="fs149">Ãîëîâóþ÷èé ñóääÿ </FONT><FONT class="fs133">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs148">&nbsp;&nbsp;Ñëîáîä³í Ì.Ì.</FONT></P>
<P><FONT class="fs147">Ñóääÿ </FONT><FONT class="fs132">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs146">&nbsp;&nbsp;Ãîí÷àð Ò. Â.</FONT><FONT class="fs131"> &nbsp;</FONT></P>
<P><FONT class="fs145">Ñóääÿ</FONT><FONT class="fs130"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs144">&nbsp;&nbsp;Ãðåáåíþê Í. Â.</FONT><FONT class="fs129"> &nbsp; </FONT></P>