<TITLE>915/1522/15</TITLE>
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<P class="ps9"><FONT class="fs61"> &nbsp;</FONT><FONT class="fs115"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps4"><FONT class="fs64">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÌÈÊÎËÀ¯ÂÑÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps4"><FONT class="fs110">======================================================================</FONT></P>
<P class="ps3"><FONT class="fs63">ÓÕÂÀËÀ</FONT></P>
<P class="ps3"><FONT class="fs67"> 26 ñåðïíÿ 2015 ðîêó &nbsp;                                        Ñïðàâà ¹ &nbsp;915/1522/15 </FONT></P>
<P class="ps5"><FONT class="fs75">Ñóääÿ &nbsp;Âàñèëÿêà Ê.Ë.</FONT><FONT class="fs109"> &nbsp;ðîçãëÿíóâøè ìàòåð³àëè </FONT></P>
<P class="ps5"><FONT class="fs72">ïðî</FONT><FONT class="fs107">: &nbsp;áàíêðóòñòâî.</FONT></P>
<P class="ps5"><FONT class="fs71">âñòàíîâèâ:</FONT></P>
<P class="ps2"><FONT class="fs106">Áàøòàíñüêà ÎÄÏ² ÃÓ ÄÔÑ ó Ìèêîëà¿âñüê³é îáëàñò³ çâåðíóëàñü äî ãîñïîäàðñüêîãî ñóäó ³ç çàÿâîþ ¹1096/9/14-11-10-23 â³ä 20.08.2015ð. ïðî ïîðóøåííÿ ïðîâàäæåííÿ ïðî áàíêðóòñòâî â³äíîñíî ÏÏ ÀÔ «Õë³áîäàð» â ïîðÿäêó ñò.11 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì».</FONT></P>
<P class="ps2"><FONT class="fs105">Âêàçàíà çàÿâà ï³äëÿãàº ïîâåðíåííþ áåç ðîçãëÿäó ç îãëÿäó íà íàñòóïíå.</FONT></P>
<P class="ps2"><FONT class="fs104">1. Ó çàÿâ³ íå âêàçàíî äîêàç³â, ùî ï³äòâåðäæóþòü âèêëàäåí³ â çàÿâ³ îáñòàâèíè.</FONT></P>
<P class="ps2"><FONT class="fs103">Â³äïîâ³äíî äî ïðèïèñ³â àáç.4 ÷.7 ñò.11 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» äî çàÿâè êðåäèòîðà - îðãàíó äîõîä³â ³ çáîð³â ÷è ³íøèõ îðãàí³â, ÿê³ çä³éñíþþòü êîíòðîëü çà ïðàâèëüí³ñòþ òà ñâîº÷àñí³ñòþ ñïðàâëÿííÿ ïîäàòê³â ³ çáîð³â (îáîâ'ÿçêîâèõ ïëàòåæ³â), ñòðàõîâèõ âíåñê³â íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå òà ³íøå ñîö³àëüíå ñòðàõóâàííÿ, äîäàþòüñÿ äîêàçè âæèòòÿ çàõîä³â äî îòðèìàííÿ â³äïîâ³äíî¿ çàáîðãîâàíîñò³ ó âñòàíîâëåíîìó çàêîíîäàâñòâîì ïîðÿäêó.</FONT></P>
<P class="ps2"><FONT class="fs102">Çã³äíî ç ïîëîæåííÿìè ï.8 ëèñòà Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè «Ïðî Çàêîí Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» (ó ðåäàêö³¿ Çàêîíó Óêðà¿íè â³ä 22.12.2011 ¹4212-V²)» â³ä 28.03.2013 ¹01-06/606/2013, ùî æ äî áåçñï³ðíîñò³ ãðîøîâèõ âèìîã ³í³ö³þþ÷îãî êðåäèòîðà - îðãàíó äîõîä³â ³ çáîð³â, òî âðàõîâóþ÷è, ùî ñòÿãíåííÿ ç ðàõóíê³â áîðæíèêà - þðèäè÷íî¿ îñîáè êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó çä³éñíþºòüñÿ â³äïîâ³äíî äî óìîâ ³ ïîðÿäêó, âèçíà÷åíèõ </FONT><FONT class="fs113">Ïîäàòêîâèì êîäåêñîì Óêðà¿íè</FONT><FONT class="fs101">, à íå </FONT><FONT class="fs112">Çàêîíîì Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ"</FONT><FONT class="fs100">, äîêàçàìè ¿õ ï³äòâåðäæåííÿ º ð³øåííÿ ñóäó ïðî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, ùî íàáðàëî çàêîííî¿ ñèëè, ³íêàñîâàí³ äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó äîõ³ä áþäæåòó â ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà äîêàçè âæèòòÿ â³äïîâ³äíèõ çàõîä³â ùîäî îòðèìàííÿ çàáîðãîâàíîñò³ çà ïðîöåäóðîþ, ïåðåäáà÷åíîþ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè.</FONT></P>
<P class="ps2"><FONT class="fs99">Äî ìàòåð³àë³â çàÿâè äîäàíî êîï³¿ äâîõ ³íêàñîâèõ äîðó÷åíü (ðîçïîðÿäæåíü), ÿê³ áóëè íàäàí³ áàíêó ïëàòíèêà ïîäàòêó  ÏÀÒ «ÎÒÏ Áàíê», íà ñóìó 2346494,0 ãðí. òà íà ñóìó 412500,0 ãðí., ÿê³ áóëè ïîâåðíóò³ áàíê³âñüêîþ óñòàíîâîþ áåç âèêîíàííÿ.</FONT></P>
<P class="ps2"><FONT class="fs98">Ïðè öüîìó äî ìàòåð³àë³â çàÿâè íå äîäàíî äîâ³äêè ïðî âñ³ íàÿâí³ ó áîðæíèêà â³äêðèò³ ðîçðàõóíêîâ³ ðàõóíêè, ÿê³ îáë³êîâóþòüñÿ ó îðãàíàõ ÄÏ², ùî óíåìîæëèâëþº âñòàíîâëåííÿ ñóäîì ôàêòó íàëåæíîãî âèêîíàííÿ îðãàíîì ÄÏ² âñ³õ ä³é ïî ñòÿãíåííþ ïîäàòêîâîãî áîðãó (ó âèïàäêó íàÿâíîñò³ â³äêðèòèõ ðàõóíê³â áîðæíèêà ó ³íøèõ áàíê³âñüêèõ óñòàíîâàõ, àáî ³íøèõ ðàõóíê³â ó äàí³é áàíê³âñüê³é óñòàíîâ³, ÄÏ² ìàº âæèòè â³äïîâ³äíèõ çàõîä³â ïî ñòÿãíåííþ ïîäàòêîâîãî áîðãó çà ðàõóíîê êîøò³â, ùî îáë³êîâóþòüñÿ íà öèõ ðàõóíêàõ).</FONT></P>
<P class="ps2"><FONT class="fs97">Òàêîæ, äî ìàòåð³àë³â çàÿâè íå äîäàíî äîêàç³â âæèòòÿ îðãàíîì ÄÏ² âñ³õ ïåðåäáà÷åíèõ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè çàõîä³â ïî ñòÿãíåííþ ïîäàòêîâîãî áîðãó (íàêëàäåííÿ ïîäàòêîâî¿ çàñòàâè íà ìàéíî ïëàòíèêà ïîäàòê³â, ïîøóê ìàéíà ïëàòíèêà ïîäàòê³â, ÿêå ìîæå áóòè äæåðåëîì ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà, â³äïîâ³äíî, éîãî ðåàë³çàö³¿ òîùî).</FONT></P>
<P class="ps2"><FONT class="fs96">2. Äî çàÿâè íå äîäàíî îá´ðóíòîâàíîãî ðîçðàõóíêó ðîçì³ðó áåçñï³ðíèõ ãðîøîâèõ âèìîã êðåäèòîðà äî áîðæíèêà ³ç çàçíà÷åííÿì îêðåìî îñíîâíîãî áîðãó òà øòðàôíèõ ñàíêö³é (øòðàôó, ïåí³), à òàêîæ äîêàç³â òîãî, ùî ñóìà áåçñï³ðíèõ âèìîã êðåäèòîðà ñóêóïíî ñòàíîâèòü íå ìåíøå òðüîõñîò ì³í³ìàëüíèõ ðîçì³ð³â çàðîá³òíî¿ ïëàòè.</FONT></P>
<P class="ps2"><FONT class="fs94">Áóäü-ÿêèõ äîêàç³â íàðàõóâàííÿ ïîäàòêîâîãî áîðãó (ïîäàòêîâ³ ïîâ³äîìëåííÿ-ð³øåííÿ), çä³éñíåííÿ ÷àñòêîâîãî ïîãàøåííÿ ïîäàòêîâîãî áîðãó, à òàêîæ íàëåæíîãî ðîçðàõóíêó áîðãó çàÿâíèê ñóäó íå íàäàâ òà íå çàçíà÷èâ ïðî öå ó ñâî¿é çàÿâ³.</FONT></P>
<P class="ps2"><FONT class="fs93">Ïóíêòîì 8 ëèñòà Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè «Ïðî Çàêîí Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» (ó ðåäàêö³¿ Çàêîíó Óêðà¿íè â³ä 22.12.2011 ¹4212-V²)» â³ä 28.03.2013 ¹01-06/606/2013 âèçíà÷åíî, ùî äî ñêëàäó áåçñï³ðíèõ âèìîã êðåäèòîð³â, ó òîìó ÷èñë³ ùîäî ñïëàòè ïîäàòê³â, çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â) íå âêëþ÷àþòüñÿ íåóñòîéêà (øòðàô, ïåíÿ) òà ³íø³ ô³íàíñîâ³ ñàíêö³¿.</FONT></P>
<P class="ps2"><FONT class="fs92">Îòæå, âðàõîâóþ÷è â³äñóòí³ñòü íàëåæíîãî ðîçðàõóíêó ïîäàòêîâîãî áîðãó òà äîêàç³â, ùî âèçíà÷àþòü ðîçì³ð îñíîâíî¿ çàáîðãîâàíîñò³ òà øòðàôíèõ ñàíêö³é, íàðàõîâàíèõ ïëàòíèêó ïîäàòê³â òà íå ñïëà÷åíèõ ñòàíîì íà äàòó çâåðíåííÿ äî ñóäó ³ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî, ãîñïîäàðñüêèé ñóä íå ìàº ìîæëèâîñò³ âñòàíîâèòè íàëåæíå âèêîíàííÿ çàÿâíèêîì âèìîã ñò.10 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì».</FONT></P>
<P class="ps2"><FONT class="fs91">3. Äîäàí³ äî çàÿâè êîï³¿ äîêóìåíò³â íå çàñâ³ä÷åí³ íàëåæíèì ÷èíîì.</FONT></P>
<P class="ps2"><FONT class="fs90">Â³äïîâ³äíî äî ïðèïèñ³â ÷.2 ñò. 36 ÃÏÊ Óêðà¿íè, ïèñüìîâ³ äîêàçè ïîäàþòüñÿ â îðèã³íàë³ àáî â íàëåæíèì ÷èíîì çàñâ³ä÷åí³é êîï³¿.</FONT></P>
<P class="ps1"><FONT class="fs89">Çã³äíî ç íîðìàìè ïóíêòó 5.27 Óí³ô³êîâàíî¿ ñèñòåìè îðãàí³çàö³éíî-ðîçïîðÿä÷î¿ äîêóìåíòàö³¿ (ÄÑÒÓ 4163-2003) â³äì³òêó ïðî çàñâ³ä÷åííÿ êîï³¿ äîêóìåíòà ñêëàäàþòü ç³ ñë³â "Çã³äíî ç îðèã³íàëîì", íàçâè ïîñàäè, îñîáèñòîãî ï³äïèñó îñîáè, ÿêà çàñâ³ä÷óº êîï³þ, ¿¿ ³í³ö³àë³â òà ïð³çâèùà, äàòè çàñâ³ä÷åííÿ êîï³¿, çàñâ³ä÷óâàòèñü ïîâèííà êîæíà ñòîð³íêà äîêóìåíòà ç â³äòèñêîì ïå÷àòêè ï³äïðèºìñòâà, óñòàíîâè, îðãàí³çàö³¿, ³íøî¿ þðèäè÷íî¿ îñîáè.</FONT></P>
<P class="ps2"><FONT class="fs88">Äî ìàòåð³àë³â çàÿâè äîäàíî ðîçäðóê³âêó ç ªäèíîãî äåðæàâíîãî ðåºñòðó ñóäîâèõ ð³øåíü äâîõ ïîñòàíîâ Ìèêîëà¿âñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó ó ñïðàâ³ ¹814/2775/13-à â³ä 15.08.2013ð. òà ó ñïðàâ³ ¹814/4936/13-à â³ä 14.01.2014ð., ùî íå â³äïîâ³äàº ïðèïèñàì ñò. 36 ÃÏÊ Óêðà¿íè, à òàêîæ êîï³þ ïîñòàíîâè Ìèêîëà¿âñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 26.09.2014ð. ó ñïðàâ³ ¹814/1938/14, ÿêà íå çàñâ³ä÷åíà íàëåæíèì ÷èíîì, òîìó íå ìîæå ââàæàòèñü äîêàçîì â ðîçóì³íí³ ñò. 36 ÃÏÊ Óêðà¿íè.</FONT></P>
<P class="ps1"><FONT class="fs87"> Â³äïîâ³äíî äî ÷. 2 ñò. 34 ÃÏÊ Óêðà¿íè îáñòàâèíè ñïðàâè, ÿê³ â³äïîâ³äíî äî çàêîíîäàâñòâà ïîâèíí³ áóòè ï³äòâåðäæåí³ ïåâíèìè çàñîáàìè äîêàçóâàííÿ, íå ìîæóòü ï³äòâåðäæóâàòèñü ³íøèìè çàñîáàìè äîêàçóâàííÿ.</FONT></P>
<P class="ps1"><FONT class="fs86">Äîñë³äæåííÿ âêàçàíèõ îáñòàâèí ìàº ³ñòîòíå çíà÷åííÿ äëÿ ïðàâèëüíîãî âèð³øåííÿ ñïðàâè.</FONT></P>
<P class="ps1"><FONT class="fs85">Ó â³äïîâ³äíîñò³ äî ïîëîæåíü ÷. 1 ñò. 15 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì», ãîñïîäàðñüêèé ñóä íå ï³çí³øå ïÿòè äí³â ç äíÿ íàäõîäæåííÿ äî ãîñïîäàðñüêîãî ñóäó çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ïîâåðòàº ¿¿ òà äîäàí³ äî íå¿ äîêóìåíòè áåç ðîçãëÿäó, çîêðåìà, ÿêùî: çàÿâà íå â³äïîâ³äàº çì³ñòó âèìîã, çàçíà÷åíèõ ó öüîìó Çàêîí³; íå ïîäàíî äîêàç³â íåñïðîìîæíîñò³ áîðæíèêà âèêîíàòè ñâî¿ ãðîøîâ³ çîáîâÿçàííÿ ïåðåä êðåäèòîðàìè â ðîçì³ð³, âèçíà÷åíîìó ÷àñòèíîþ òðåòüîþ ñòàòò³ 10 öüîãî Çàêîíó, ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ; äîêàç³â íàäñèëàííÿ áîðæíèêó êîï³¿ çàÿâè ³ äîäàíèõ äî íå¿ äîêóìåíò³â, à òàêîæ ç ³íøèõ ï³äñòàâ, ïåðåäáà÷åíèõ ñòàòòåþ 63 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè. </FONT></P>
<P class="ps1"><FONT class="fs84">Âðàõîâóþ÷è âèêëàäåíå, ñóä ââàæàº çà íåîáõ³äíå ïîâåðíóòè ïîçîâíó çàÿâó òà äîäàí³ äî íå¿ äîêóìåíòè áåç ðîçãëÿäó.</FONT></P>
<P class="ps1"><FONT class="fs83">Ïîâåðíåííÿ çàÿâè íå ïåðåøêîäæàº ïîâòîðíîìó çâåðíåííþ ç íåþ äî ãîñïîäàðñüêîãî ñóäó â çàãàëüíîìó ïîðÿäêó ï³ñëÿ óñóíåííÿ äîïóùåíîãî ïîðóøåííÿ.</FONT></P>
<P class="ps1"><FONT class="fs82">Ó âèïàäêó ïîâòîðíîãî çâåðíåííÿ, çàÿâíèêó äîäàòêîâî ñë³ä íàäàòè ñóäó: êîï³¿ ïîäàòêîâèõ ïîâ³äîìëåíü-ð³øåíü, ÿêèìè áóâ íàðàõîâàíèé ïîäàòêîâèé áîðã, îá´ðóíòîâàíèé ðîçðàõóíîê ïîäàòêîâîãî áîðãó ³ç çàçíà÷åííÿì îêðåìî îñíîâíîãî áîðãó òà øòðàôíèõ ñàíêö³é (øòðàôó òà ïåí³); äîêóìåíòàëüí³ äîêàçè ÷àñòêîâîãî ïîãàøåííÿ ïëàòíèêîì ïîäàòê³â ïîäàòêîâîãî áîðãó, àáî ñïèñàííÿ âêàçàíîãî áîðãó îðãàíîì ÄÏ², äîêàçè âæèòòÿ çàõîä³â ïî ñòÿãíåííþ ïîäàòêîâîãî áîðãó, ïåðåäáà÷åíèõ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè (â ò.÷. äîêàçè çâåðíåííÿ ñòÿãíåííÿ çà ìàéíî ïëàòíèêà ïîäàòê³â ó âèïàäêó éîãî íàÿâíîñò³).</FONT></P>
<P class="ps1"><FONT class="fs81">Ç îãëÿäó íà âèùåíàâåäåíå, êåðóþ÷èñü ï. 3 ñò. 63 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñò.ñò. 10, 11, ÷.1 ñò. 15 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» ñóääÿ, </FONT></P>
<P class="ps3"><FONT class="fs70">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps6"><FONT class="fs80">Ïîâåðíóòè çàÿâó ¹1096/9/14-11-10-23 â³ä 20.08.2015ð. ³ äîäàí³ äî íå¿ äîêóìåíòè Áàøòàíñüê³é ÎÄÏ² ÃÓ ÄÔÑ ó Ìèêîëà¿âñüê³é îáëàñò³ áåç ðîçãëÿäó.</FONT></P>
<P><FONT class="fs66">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;Ê.Ë. Âàñèëÿêà </FONT></P>