<TITLE>924/1438/15</TITLE>
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<P class="ps8"><FONT class="fs91">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÕÌÅËÜÍÈÖÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps5"><FONT class="fs159"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;_________________________________________________________________</FONT></P>
<P class="ps8"><FONT class="fs90">ÓÕÂÀËÀ</FONT></P>
<P class="ps8"><FONT class="fs94">ïðî ïîâåðíåííÿ çàÿâè ïðî ïîðóøåííÿ </FONT></P>
<P class="ps8"><FONT class="fs93">ñïðàâè ïðî áàíêðóòñòâî</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="50 %" class="tds9"><P><FONT class="fs99"> "01" âåðåñíÿ 2015 ð.</FONT></P></TD><TD width="50 %" class="tds9"><P class="ps12"><FONT class="fs98">¹924/1438/15</FONT></P></TD></TR>
<P class="ps6"><FONT class="fs111">Ãîñïîäàðñüêèé ñóä Õìåëüíèöüêî¿ îáëàñò³ ó ñêëàä³ ñóää³ ßðîöüêîãî À.Ì., ðîçãëÿíóâøè ìàòåð³àëè</FONT></P>
<P class="ps6"><FONT class="fs110">çà çàÿâîþ </FONT><FONT class="fs151">Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Õìåëüíèöüêîìó Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Õìåëüíèöüê³é îáëàñò³ ì. Õìåëüíèöüêèé &nbsp;</FONT><FONT class="fs109">&nbsp;&nbsp;</FONT></P>
<P class="ps4"><FONT class="fs108">ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî </FONT><FONT class="fs150">ïðèâàòíîãî ï³äïðèºìñòâà "Ìåãàíîì" ì. Õìåëüíèöüêèé</FONT></P>
<P class="ps9"><FONT class="fs107">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps6"><FONT class="fs149">Äî ãîñïîäàðñüêîãî ñóäó 28.08.2015ð. â³ä Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Õìåëüíèöüêîìó Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ íàä³éøëà çàÿâà ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî ïðèâàòíîãî ï³äïðèºìñòâà "Ìåãàíîì" ì. Õìåëüíèöüêèé â³äïîâ³äíî äî âèìîã ñò.ñò. 7, 9 - 11 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" òà ñò.ñò. 1, 12, 66, 67 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè. </FONT></P>
<P class="ps6"><FONT class="fs147">Çàÿâíèê çàçíà÷èâ, ùî ïîñòàíîâîþ Õìåëüíèöüêîãî îêðóæíèì àäì³í³ñòðàòèâíèì ñóäîì â³ä 20.11.2014ð. ïî ñïðàâ³ ¹822/4642/14 ïðèñóäæåíî äî ñòÿãíåííÿ ç ïðèâàòíîãî ï³äïðèºìñòâà "Ìåãàíîì", êîä ªÄÐÏÎÓ 32402509, íà êîðèñòü Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Õìåëüíèöüêîìó Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õìåëüíèöüê³é îáëàñò³, â äîõ³ä Äåðæàâíîãî áþäæåòó Óêðà¿íè êîøòè â ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó â ñóì³ 1 000 198 (îäèí ì³ëüéîí ñòî äåâ'ÿíîñòî â³ñ³ì) ãðí. 34 êîï. ç ðàõóíê³â ó áàíêàõ, ÿê³ îáñëóãîâóþòü ïëàòíèêà ïîäàòê³â, òà çà ðàõóíîê ãîò³âêè, ÿêà éîìó íàëåæèòü.</FONT></P>
<P class="ps3"><FONT class="fs146">Çàÿâíèêîì äîäàíî àêò òåìàòè÷íî¿ ïåðåâ³ðêè ùîäî çíàõîäæåííÿ ñóá'ºêòà ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³ çà ì³ñöåçíàõîäæåííÿì òà ìîæëèâîñò³ âèëó÷åííÿ ãîò³âêè â³ä 19.12.2014ð., çã³äíî ç³ çì³ñòîì ÿêî¿ âñòàíîâëåíî, ùî ïëàòíèê ïîäàòê³â ÏÏ "Ìåãàíîì" çà ì³ñöåì äåðæàâíî¿ ðåºñòðàö³¿: ì. Õìåëüíèöüêèé, âóë. Áóä³âåëüíèê³â, áóä. 24 òà êàñà â³äñóòí³, ç îãëÿäó íà ùî ïðîâåñòè âèëó÷åííÿ ãîò³âêè íà âèêîíàííÿ ïîñòàíîâè ÕÎÀÑ ¹822/4642/14 â³ä 20.11.2014ð. íå º ìîæëèâèì.</FONT></P>
<P class="ps3"><FONT class="fs145">ÄÏ² ó ì. Õìåëüíèöüêîìó ñòâåðäæóº, ùî âíàñë³äîê òîãî, ùî ðàõóíêè áîðæíèêà çàêðèò³ äî íàáðàííÿ ÷èííîñò³ ïîñòàíîâè Õìåëüíèöüêîãî îêðóæíèì àäì³í³ñòðàòèâíèì ñóäîì â³ä 20.11.2014ð. ïî ñïðàâ³ ¹822/4642/14, â³äñóòí³ ìàéíî òà êàñà ï³äïðèºìñòâà, âêàçàíå ñâ³ä÷èòü ïðî áåçñï³ðí³ñòü âèìîã ïîäàòêîâîãî îðãàíó ÿê êðåäèòîðà òà ïðî â³äñóòí³ñòü ãîñïîäàðñüêî¿ ä³ÿëüíîñò³ áîðæíèêà.</FONT></P>
<P class="ps6"><FONT class="fs106">Ðîçãëÿíóâøè ïîäàí³ ìàòåð³àëè ñóäîì âðàõîâóºòüñÿ òàêå:</FONT></P>
<P class="ps7"><FONT class="fs143">Ó â³äïîâ³äíî äî ÷àñòèíè 2 ñòàòò³ 4-1 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ãîñïîäàðñüê³ ñóäè ðîçãëÿäàþòü ñïðàâè ïðî áàíêðóòñòâî ó ïîðÿäêó ïðîâàäæåííÿ, ïåðåäáà÷åíîìó öèì Êîäåêñîì, ç óðàõóâàííÿì îñîáëèâîñòåé, âñòàíîâëåíèõ Çàêîíîì Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì".</FONT></P>
<P class="ps6"><FONT class="fs142">Çã³äíî ç ÷. 1 ñòàòò³ 2 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì (äàë³ Çàêîíó) ïðîâàäæåííÿ ó ñïðàâàõ ïðî áàíêðóòñòâî ðåãóëþºòüñÿ öèì Çàêîíîì, Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè, ³íøèìè çàêîíîäàâ÷èìè àêòàìè Óêðà¿íè.</FONT></P>
<P class="ps7"><FONT class="fs141">Â³äïîâ³äíî äî ÷.÷. 2, 3 ñò. 10 Çàêîíó ïðàâî íà çâåðíåííÿ äî ãîñïîäàðñüêîãî ñóäó ³ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ìàþòü áîðæíèê, êðåäèòîð. Ñïðàâà ïðî áàíêðóòñòâî ïîðóøóºòüñÿ ãîñïîäàðñüêèì ñóäîì, ÿêùî áåçñï³ðí³ âèìîãè êðåäèòîðà (êðåäèòîð³â) äî áîðæíèêà ñóêóïíî ñòàíîâëÿòü íå ìåíøå òðüîõñîò ì³í³ìàëüíèõ ðîçì³ð³â çàðîá³òíî¿ ïëàòè, ÿê³ íå áóëè çàäîâîëåí³ áîðæíèêîì ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ âñòàíîâëåíîãî äëÿ ¿õ ïîãàøåííÿ ñòðîêó, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì.</FONT></P>
<P class="ps7"><FONT class="fs140">Áåçñï³ðí³ âèìîãè êðåäèòîð³â - ãðîøîâ³ âèìîãè êðåäèòîð³â, ï³äòâåðäæåí³ ñóäîâèì ð³øåííÿì, ùî íàáðàëî çàêîííî¿ ñèëè, ³ ïîñòàíîâîþ ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, çã³äíî ç ÿêèì â³äïîâ³äíî äî çàêîíîäàâñòâà çä³éñíþºòüñÿ ñïèñàííÿ êîøò³â ç ðàõóíê³â áîðæíèêà. Äî ñêëàäó öèõ âèìîã, ó òîìó ÷èñë³ ùîäî ñïëàòè ïîäàòê³â, çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â), íå âêëþ÷àþòüñÿ íåóñòîéêà (øòðàô, ïåíÿ) òà ³íø³ ô³íàíñîâ³ ñàíêö³¿.</FONT></P>
<P class="ps7"><FONT class="fs139">Òàê, çà çì³ñòîì ÷. 1 ñò. 3 Çàêîíó Óêðà¿íè «Ïðî âèêîíàâ÷å ïðîâàäæåííÿ» ó âèïàäêàõ, ïåðåäáà÷åíèõ çàêîíîì, ð³øåííÿ ñóä³â&nbsp; &nbsp;&nbsp;òà&nbsp; &nbsp;&nbsp;³íøèõ îðãàí³â ùîäî ñòÿãíåííÿ êîøò³â âèêîíóþòüñÿ îðãàíàìè äîõîä³â ³ çáîð³â, áàíêàìè òà ³íøèìè ô³íàíñîâèìè&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;óñòàíîâàìè.&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps3"><FONT class="fs138">Çã³äíî ç ï. 41.2 ñò. 41 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè îðãàíàìè ñòÿãíåííÿ º âèêëþ÷íî êîíòðîëþþ÷³ îðãàíè, óïîâíîâàæåí³ çä³éñíþâàòè çàõîäè ùîäî çàáåçïå÷åííÿ ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà íåäî¿ìêè ç³ ñïëàòè ºäèíîãî âíåñêó ó ìåæàõ ïîâíîâàæåíü, à òàêîæ äåðæàâí³ âèêîíàâö³ ó ìåæàõ ñâî¿õ ïîâíîâàæåíü. </FONT></P>
<P class="ps3"><FONT class="fs137">Ïîðÿäîê ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ïëàòíèê³â ïîäàòê³â ðåãóëþºòüñÿ ñò.ñò. 95 99 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps3"><FONT class="fs136">Â³äïîâ³äíî äî ï. 95.1 ñò. 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè êîíòðîëþþ÷èé îðãàí çä³éñíþº çà ïëàòíèêà ïîäàòê³â ³ íà êîðèñòü äåðæàâè çàõîäè ùîäî ïîãàøåííÿ ïîäàòêîâîãî áîðãó òàêîãî ïëàòíèêà ïîäàòê³â øëÿõîì ñòÿãíåííÿ êîøò³â, ÿê³ ïåðåáóâàþòü ó éîãî âëàñíîñò³, à â ðàç³ ¿õ íåäîñòàòíîñò³&nbsp; &nbsp;&nbsp; øëÿõîì ïðîäàæó ìàéíà òàêîãî ïëàòíèêà ïîäàòê³â, ÿêå ïåðåáóâàº ó ïîäàòêîâ³é çàñòàâ³.</FONT></P>
<P class="ps3"><FONT class="fs135">Çã³äíî ç àáç. 1 ï. 95.3 ñò. 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè 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="ps3"><FONT class="fs134">Ìåõàí³çì âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó ïåðåäáà÷åíî ãëàâîþ 12 ²íñòðóêö³¿ ïðî áåçãîò³âêîâ³ ðîçðàõóíêè â Óêðà¿í³ â íàö³îíàëüí³é âàëþò³, çàòâåðäæåíî¿ ïîñòàíîâîþ Ïðàâë³ííÿ Íàö³îíàëüíîãî áàíêó Óêðà¿íè â³ä 21 ñ³÷íÿ 2004 ðîêó ¹ 22, ùî ïåðåäáà÷àº îôîðìëåííÿ ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó.&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Â³äïîâ³äíî äî ï. 12.4 çàçíà÷åíî¿ ²íñòðóêö³¿ ñóäîâå ð³øåííÿ, íà ï³äñòàâ³ ÿêîãî ç ïëàòíèêà ïîäàòê³â ñòÿãóþòüñÿ êîøòè, äî áàíêó íå ïîäàºòüñÿ. Íàòîì³ñòü ðåêâ³çèòè â³äïîâ³äíîãî ñóäîâîãî ð³øåííÿ çàçíà÷àþòüñÿ â ñàìîìó ³íêàñîâîìó äîðó÷åíí³.</FONT></P>
<P class="ps3"><FONT class="fs133">Çà çì³ñòîì àáçàö³â 2 òà 3 ï. 95.3 ñò. 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè êîíòðîëþþ÷èé îðãàí çâåðòàºòüñÿ äî ñóäó ùîäî íàäàííÿ äîçâîëó íà ïîãàøåííÿ óñ³º¿ ñóìè ïîäàòêîâîãî áîðãó çà ðàõóíîê ìàéíà ïëàòíèêà ïîäàòê³â, ùî ïåðåáóâàº ó ïîäàòêîâ³é çàñòàâ³. Ð³øåííÿ ñóäó ùîäî íàäàííÿ âêàçàíîãî äîçâîëó º ï³äñòàâîþ äëÿ ïðèéíÿòòÿ êîíòðîëþþ÷èì îðãàíîì ð³øåííÿ ïðî ïîãàøåííÿ óñ³º¿ ñóìè ïîäàòêîâîãî áîðãó. </FONT></P>
<P class="ps3"><FONT class="fs132">Îòæå, çã³äíî ç ïîëîæåííÿìè ñò. 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, ÷. 3 ñò. 10 òà ÷. 7 ñò. 11 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» äîêàçàìè íà ï³äòâåðäæåííÿ áåçñï³ðíîñò³ ãðîøîâèõ&nbsp; &nbsp;&nbsp;âèìîã ³í³ö³þþ÷îãî êðåäèòîðà &nbsp; &nbsp;&nbsp;îðãàíó äîõîä³â ³ çáîð³â,&nbsp; &nbsp;&nbsp;º&nbsp; &nbsp;&nbsp;ð³øåííÿ ñóäó&nbsp; &nbsp;&nbsp;ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, ùî íàáðàëî çàêîííî¿ ñèëè, ³íêàñîâ³ äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó äîõ³ä áþäæåòó&nbsp; &nbsp;&nbsp;ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà äîêàçè âæèòòÿ â³äïîâ³äíèõ çàõîä³â äî îòðèìàííÿ â³äïîâ³äíî¿ çàáîðãîâàíîñò³ çà ïðîöåäóðîþ, âèçíà÷åíîþ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè.</FONT></P>
<P class="ps6"><FONT class="fs131">Â³äïîâ³äíà ïîñòàíîâà îðãàíó äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ ó òàêîìó âèïàäêó äî çàÿâè îðãàíó äîõîä³â ³ çáîð³â ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî íå äîäàºòüñÿ, îñê³ëüêè ñïèñàííÿ êîøò³â ³ç ðàõóíê³â áîðæíèêà çä³éñíþºòüñÿ â³äïîâ³äíî äî óìîâ ³ ïîðÿäêó, âèçíà÷åíèõ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè, à íå Çàêîíîì Óêðà¿íè «Ïðî âèêîíàâ÷å ïðîâàäæåííÿ» </FONT><FONT class="fs115">(àíàëîã³÷íà ïîçèö³ÿ âèêëàäåíà ó ïîñòàíîâ³ Ñóäîâî¿ ïàëàòè ó ãîñïîäàðñüêèõ ñïðàâàõ Âåðõîâíîãî ñóäó Óêðà¿íè â³ä 29.04.2015ð. 3-67ãñ15).</FONT></P>
<P class="ps6"><FONT class="fs130">Çã³äíî ç ñò. 111-28 ÃÏÊ Óêðà¿íè âèñíîâîê ùîäî çàñòîñóâàííÿ íîðì ïðàâà, âèêëàäåíèé ó ïîñòàíîâ³ Âåðõîâíîãî Ñóäó Óêðà¿íè, ìàº âðàõîâóâàòèñÿ ³íøèìè ñóäàìè çàãàëüíî¿ þðèñäèêö³¿ ïðè çàñòîñóâàíí³ òàêèõ íîðì ïðàâà. Ñóä ìàº ïðàâî â³äñòóïèòè â³ä ïðàâîâî¿ ïîçèö³¿, âèêëàäåíî¿ ó âèñíîâêàõ Âåðõîâíîãî Ñóäó Óêðà¿íè, ç îäíî÷àñíèì íàâåäåííÿì â³äïîâ³äíèõ ìîòèâ³â.</FONT></P>
<P class="ps6"><FONT class="fs129">Ïåðåá³ã òðüîõì³ñÿ÷íîãî ñòðîêó, âèçíà÷åíîãî ÷àñòèíîþ 3 ñòàòò³ 10 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", ïî÷èíàºòüñÿ ç ìîìåíòó ïðèéíÿòòÿ áàíêîì ïëàòíèêà (áîðæíèêà) ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, îôîðìëåíîãî ñòÿãóâà÷åì (êîíòðîëþþ÷èì îðãàíîì) íà ï³äñòàâ³ ð³øåííÿ ñóäó, ùî íàáðàëî çàêîííî¿ ñèëè </FONT><FONT class="fs114">(àíàëîã³÷íà ïîçèö³ÿ âèêëàäåíà ó ïîñòàíîâ³ Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ë 17.02.2015ð. ¹925/1941/14).</FONT></P>
<P class="ps6"><FONT class="fs128">Ñóäîì âñòàíîâëåíî, ùî ÄÏ² ó ì. Õìåëüíèöüêîìó, íà ï³äòâåðäæåííÿ áåçñï³ðíîñò³ ãðîøîâèõ âèìîã äî ÏÏ "Ìåãàíîì", ïîäàíî</FONT><FONT class="fs113"> </FONT><FONT class="fs127">ïîñòàíîâó Õìåëüíèöüêîãî îêðóæíèì àäì³í³ñòðàòèâíèì ñóäîì â³ä 20.11.2014ð. ïî ñïðàâ³ ¹822/4642/14, ÿêîþ ïðèñóäæåíî äî ñòÿãíåííÿ ç ïðèâàòíîãî ï³äïðèºìñòâà "Ìåãàíîì", êîä ªÄÐÏÎÓ 32402509, íà êîðèñòü Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Õìåëüíèöüêîìó Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õìåëüíèöüê³é îáëàñò³, â äîõ³ä Äåðæàâíîãî áþäæåòó Óêðà¿íè êîøòè â ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó â ñóì³ 1 000 198 ãðí. 34 êîï. ç ðàõóíê³â ó áàíêàõ, ÿê³ îáñëóãîâóþòü ïëàòíèêà ïîäàòê³â, òà çà ðàõóíîê ãîò³âêè, ÿêà éîìó íàëåæèòü.</FONT></P>
<P class="ps3"><FONT class="fs126">Ïðè öüîìó ÿê íà äîêàç áåçñï³ðíîñò³ âèìîã ïîäàòêîâîãî îðãàíó äî áîðæíèêà, çàÿâíèê ïîñèëàºòüñÿ íà çàêðèò³ ðàõóíêè áîðæíèêà, â³äñóòí³ñòü ìàéíà òà êàñè ï³äïðèºìñòâà.</FONT></P>
<P class="ps3"><FONT class="fs125">Ñóäîì äîñë³äæåíî, ùî çàÿâíèêîì äî ïîäàíèõ ìàòåð³àë³â íå äîäàíî ³íêàñîâ³ äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó äîõ³ä áþäæåòó ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó âèçíà÷åíîãî ð³øåííÿì ñóäó, ùî ñâ³ä÷èòü ïðî íåâæèòòÿ çàÿâíèêîì çàõîä³â äî îòðèìàííÿ çàáîðãîâàíîñò³ çà ïðîöåäóðîþ, âèçíà÷åíîþ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè.</FONT></P>
<P class="ps3"><FONT class="fs124">Çã³äíî ç³ ñò. 12 Çàêîíó ïðèéíÿòòÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî çä³éñíþºòüñÿ ëèøå ó ðàç³ â³äñóòíîñò³ ï³äñòàâ äëÿ â³äìîâè ó ïðèéíÿòò³ àáî äëÿ ïîâåðíåííÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî.</FONT></P>
<P class="ps6"><FONT class="fs123">Â ñò. 15 Çàêîíó âèçíà÷åíî, ùî ãîñïîäàðñüêèé ñóä íå ï³çí³øå ïÿòè äí³â ç äíÿ íàäõîäæåííÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ïîâåðòàº ¿¿ òà äîäàí³ äî íå¿ äîêóìåíòè áåç ðîçãëÿäó, ÿêùî çàÿâà íå â³äïîâ³äàº çì³ñòó âèìîã, çàçíà÷åíèõ ó öüîìó Çàêîí³; çàÿâíèê-êðåäèòîð íå ïîäàâ 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, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì.</FONT></P>
<P class="ps6"><FONT class="fs122">Ç îãëÿäó íà âèêëàäåíå, îñê³ëüêè ïîäàíà êðåäèòîðîì çàÿâà íå â³äïîâ³äàº çì³ñòó âèìîã Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì òà Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ïîäàíà çà â³äñóòíîñò³ äîñòàòí³õ òà äîïóñòèìèõ äîêàç³â íàÿâíîñò³ áåçñï³ðíèõ ãðîøîâèõ âèìîã êðåäèòîðà äî áîðæíèêà òà äîêàç³â íåìîæëèâîñò³ çàäîâîëåííÿ áîðæíèêîì ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ âñòàíîâëåíîãî äëÿ ¿õ ïîãàøåííÿ ñòðîêó, ñóä ââàæàº çà íàëåæíå çàÿâó ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ïîâåðíóòè áåç ðîçãëÿäó â³äïîâ³äíî äî ÷. 1 ñò. 15 Çàêîíó òà ï. 3 ÷. 1 ñò. 63 ÃÏÊ Óêðà¿íè.</FONT></P>
<P class="ps6"><FONT class="fs121">Ïðè öüîìó, â³äïîâ³äíî äî ñò. 15 Çàêîíó òà ñò. 63 ÃÏÊ Óêðà¿íè, ïîâåðíåííÿ çàÿâè ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî íå ïåðåøêîäæàº ïîâòîðíîìó çâåðíåííþ ç òàêîþ çàÿâîþ äî ãîñïîäàðñüêîãî ñóäó ó âñòàíîâëåíîìó ïîðÿäêó. &nbsp;</FONT></P>
<P class="ps6"><FONT class="fs120">Êåðóþ÷èñü ñò. ñò. 2, 9, 10, 11, 15 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, ñò. ñò. ï. 3 ÷. 1 ñò. 63, 86 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, Ñóä -</FONT></P>
<P class="ps9"><FONT class="fs97">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps4"><FONT class="fs105">Çàÿâó</FONT><FONT class="fs119"> Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Õìåëüíèöüêîìó Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Õìåëüíèöüê³é îáëàñò³</FONT><FONT class="fs104"> </FONT><FONT class="fs118">ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî ïðèâàòíîãî ï³äïðèºìñòâà "Ìåãàíîì" ì. Õìåëüíèöüêèé </FONT><FONT class="fs103">ïîâåðíóòè çàÿâíèêó áåç ðîçãëÿäó.</FONT></P>
<P class="ps6"><FONT class="fs117">Äîäàòîê: çàÿâà ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ç äîäàòêàìè íà 19 àðê.</FONT></P>
<P class="ps11"><FONT class="fs96">Ñóääÿ                                                                      À.Ì. ßðîöüêèé </FONT></P>
<P><FONT class="fs155">Â³ääðóê. 2 ïðèì. :</FONT></P>
<P><FONT class="fs154">1 - äëÿ ñóäó,</FONT></P>
<P><FONT class="fs153">2 - çàÿâíèêó - ì. Õìåëüíèöüêèé, âóë. Ãåðî¿â Ìàéäàíó, 12.</FONT></P>
<P><FONT class="fs74"> </FONT></P>