<TITLE>910/7872/14</TITLE>
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<P class="ps14"><FONT class="fs114"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps11"><FONT class="fs40"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ÊÈ¯ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps9"><FONT class="fs51">ÓÕÂÀËÀ</FONT></P>
<P class="ps1"> "09" âåðåñíÿ 2015 ð.<FONT class="fs50">           Ñïðàâà ¹910/7872/14</FONT></P>
<P><FONT class="fs49"> Êè¿âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿ ñóää³â: </FONT></P>
<P class="ps11"> ãîëîâóþ÷îãî:          Ãàðíèê Ë.Ë.</P>
<P> ñóää³â: &nbsp;                    Îñòàïåíêà &nbsp;Î.Ì. </P>
<P>                     Ñîòí³êîâà Ñ.Â. </P>
<P><FONT class="fs48"> </FONT>&nbsp;</P>
<P>çà ó÷àñòþ ïðåäñòàâíèê³â: </P>
<P>â³ä &nbsp;ïóáë³÷íîãî àêö³îíåðíîãî òîâàðèñòâà Óí³âåðìàã Óêðà¿íà: Ñè÷ ª.Þ. (äîâ³ðåí³ñòü ¹2 â³ä 07.09.2015);</P>
<P>ë³êâ³äàòîð: àðá³òðàæíèé êåðóþ÷èé Îëåô³ðåíêî Î.². (ïîñâ³ä÷åííÿ ¹841 â³ä 23.05.2013); </P>
<P>â³ä Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ïîä³ëüñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó ì. Êèºâ³: íå çÿâèâñÿ;</P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P>ðîçãëÿíóâøè ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ àïåëÿö³éíó ñêàðãó </P>
<P>Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ïîä³ëüñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó ì. Êèºâ³</P>
<P>íà ïîñòàíîâó &nbsp;&nbsp;ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà â³ä 14.05.2015</P>
<P>ó ñïðàâ³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 910/7872/14 (ñóääÿ Ïàñüêî Ì.Â.)</P>
<P>çà çàÿâîþ &nbsp;&nbsp;ïóáë³÷íîãî àêö³îíåðíîãî òîâàðèñòâà Óí³âåðìàã Óêðà¿íà</P>
<P>äî &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ </P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ôàêòîðèíãîâà êîìïàí³ÿ Åëåãàíò &nbsp;²íâåñò </P>
<P>ïðî &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;áàíêðóòñòâî</P>
<P class="ps10"><FONT class="fs47">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps7"> </P>
<P class="ps7">Ïîñòàíîâîþ &nbsp;&nbsp;ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà â³ä 14.05.2015 ó ñïðàâ³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 910/7872/14 ïðèïèíåíî ïðîöåäóðó ñàíàö³¿ òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ &nbsp;Ôàêòîðèíãîâà êîìïàí³ÿ "Åëåãàíò ²íâåñò"; âèçíàíî îñòàííüîãî áàíêðóòîì; â³äêðèòî ë³êâ³äàö³éíó ïðîöåäóðó; ³íøå.</P>
<P class="ps7">Íå ïîãîäæóþ÷èñü ç ïðèéíÿòîþ ïîñòàíîâîþ, Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Ïîä³ëüñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó ì. Êèºâ³ çâåðíóëàñÿ äî Êè¿âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïðîñèòü ñêàñóâàòè îñêàðæóâàíó ïîñòàíîâó òà íàïðàâèòè ñïðàâó íà íîâèé ðîçãëÿä.</P>
<P class="ps7">Äîñë³äèâøè ìàòåð³àëè ñïðàâè, êîëåã³ÿ ñóää³â ââàæàº çà íåîáõ³äíå çàçíà÷èòè íàñòóïíå. </P>
<P class="ps7">Ñòàòòåþ 55 Êîíñòèòóö³¿ Óêðà¿íè êîæíîìó ãàðàíòóºòüñÿ ïðàâî íà ñóäîâèé çàõèñò, àïåëÿö³éíå òà êàñàö³éíå îñêàðæåííÿ.</P>
<P class="ps7">Ïóíêò 8 ÷àñòèíè 3 ñòàòò³ 129 Êîíñòèòóö³¿ Óêðà¿íè âñòàíîâëþº ñåðåä îñíîâíèõ çàñàä ñóäî÷èíñòâà, çîêðåìà, çàáåçïå÷åííÿ àïåëÿö³éíîãî òà êàñàö³éíîãî îñêàðæåííÿ ð³øåííÿ ñóäó, êð³ì âèïàäê³â, âñòàíîâëåíèõ çàêîíîì.</P>
<P class="ps7">Çîêðåìà, òàêèé âèïàäîê âñòàíîâëåíèé ñòàòòåþ 106 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</P>
<P class="ps7">Êð³ì òîãî, âêàçàíà êîíñòèòóö³éíà íîðìà êîíêðåòèçîâàíà çàêîíîäàâöåì â ñòàòò³ 12 Çàêîíó Óêðà¿íè Ïðî ñóäîóñòð³é Óêðà¿íè, çã³äíî ç ÿêîþ ó÷àñíèêè ñóäîâîãî ïðîöåñó òà ³íø³ îñîáè ó âèïàäêàõ ³ ïîðÿäêó, ïåðåäáà÷åíèõ ïðîöåñóàëüíèì çàêîíîì, ìàþòü ïðàâî íà àïåëÿö³éíå òà êàñàö³éíå îñêàðæåííÿ ñóäîâîãî ð³øåííÿ.           </P>
<P class="ps7">Îòæå, ðåàë³çàö³ÿ êîíñòèòóö³éíîãî ïðàâà íà àïåëÿö³éíå òà êàñàö³éíå îñêàðæåííÿ ñóäîâîãî ð³øåííÿ íàçâàíèì Çàêîíîì ñòàâèòüñÿ â çàëåæí³ñòü â³ä ïîëîæåíü ïðîöåñóàëüíîãî çàêîíó.</P>
<P class="ps7">Òàêèì ÷èíîì, Ãîñïîäàðñüêèé ïðîöåñóàëüíèé êîäåêñ Óêðà¿íè ïîâèíåí ì³ñòèòè ³ìïåðàòèâí³ íîðìè ïðî òå, â ÿêèõ âèïàäêàõ îñîáà ìàº ïðàâî îñêàðæèòè óõâàëó ñóäó â àïåëÿö³éíîìó ÷è êàñàö³éíîìó ïîðÿäêó.</P>
<P class="ps7">Ñòàòòÿ 91 ÃÏÊ Óêðà¿íè âèçíà÷àº îñ³á, ùî ìàþòü ïðàâî àïåëÿö³éíîãî îñêàðæåííÿ, òàêèìè îñîáàìè º, ñòîðîíè ó ñïðàâ³, ïðîêóðîð, òðåò³ îñîáè, îñîáè, ÿê³ íå áðàëè ó÷àñòü ó ñïðàâ³, ÿêùî ãîñïîäàðñüêèé ñóä âèð³øèâ ïèòàííÿ ïðî ¿õ ïðàâà òà îáîâ'ÿçêè.</P>
<P class="ps7">Â³äïîâ³äíî äî âèìîã ÷. 2 ñò. 41 ÃÏÊ 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", &nbsp;ñòàòòÿ 1 ÿêîãî âèçíà÷àº ñòîð³í ó ñïðàâ³ ïðî áàíêðóòñòâî, ÿêèìè º, çîêðåìà, êîíêóðñí³ êðåäèòîðè (ïðåäñòàâíèê êîì³òåòó êðåäèòîð³â) òà áîðæíèê (áàíêðóò).</P>
<P class="ps7">Â³äïîâ³äíî äî ñòàòò³ 1 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» ñòîðîíàìè ó ñïðàâ³ ïðî áàíêðóòñòâî º áîðæíèê (áàíêðóò) òà êîíêóðñí³ êðåäèòîðà (ïðåäñòàâíèê êîì³òåòó êðåäèòîð³â), ÿê³ òàêîæ º ó÷àñíèêàìè ïðîâàäæåííÿ ïî ñïðàâ³ ïðî áàíêðóòñòâî, à êðåäèòîðîì º îñîáà, ÿêà ìàº ó âñòàíîâëåíîìó ïîðÿäêó ï³äòâåðäæåí³ äîêóìåíòàìè ãðîøîâ³ âèìîãè äî áîðæíèêà. Îòæå, íàáóòòÿ ñòàòóñó êðåäèòîðà çàêîíîäàâåöü ïîâ'ÿçóº ç íàÿâí³ñòþ ó îñîáè (ÿê ô³çè÷íî¿ òàê þðèäè÷íî¿) ãðîøîâèõ âèìîã äî áîðæíèêà, à ïðèïèíåííÿ ñòàòóñó êðåäèòîðà ïîâ'ÿçàíî ç ïîãàøåííÿì (ïðèïèíåííÿì) òàêèõ ãðîøîâèõ âèìîã.</P>
<P class="ps7">Ñòàòòÿ 1 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» òàêîæ ïåðåäáà÷àº, ùî êðåäèòîðàìè áîðæíèêà &nbsp;º îðãàíè &nbsp;äîõîä³â ³ çáîð³â òà ³íø³ äåðæàâí³ îðãàíè, ÿê³ ìàþòü ï³äòâåðäæåí³ ó âñòàíîâëåíîìó ïîðÿäêó äîêóìåíòàìè âèìîãè ùîäî ãðîøîâèõ çîáîâÿçàíü äî áîðæíèêà. Îäíàê, ³ çàçíà÷åí³ îñîáè íàáóâàþòü ñòàòóñó êðåäèòîð³â ïî ñïðàâ³ â ðàç³ íàÿâíîñò³ ó âñòàíîâëåíîìó ïîðÿäêó ï³äòâåðäæåíèõ ãðîøîâèõ âèìîã äî áîðæíèêà.</P>
<P class="ps7">Ïðàâîâèé ñòàòóñ îðãàí³â ñïðàâëÿííÿ ïîäàòê³â, çáîð³â (îáîâ'ÿçêîâèõ ïëàòåæ³â) ÿê êðåäèòîð³â íåïëàòîñïðîìîæíèõ áîðæíèê³â âèçíà÷àºòüñÿ ³ ñòàòòåþ 210 Ãîñïîäàðñüêîãî êîäåêñó Óêðà¿íè, ÿêîþ &nbsp;íå ïåðåäáà÷åíî àâòîìàòè÷íå âèçíàííÿ öèõ îðãàí³â êðåäèòîðàìè â óñ³õ ñïðàâàõ ïðî áàíêðóòñòâî. Ñòàòóñ êðåäèòîðà ùîäî íåïëàòîñïðîìîæíîãî áîðæíèêà íàáóâàºòüñÿ, ó òîìó ÷èñë³ ³ öèìè îðãàíàìè, ÷åðåç ïåâí³ ïðîöåäóðè, ÿê³ âèçíà÷åí³ ñïåö³àëüíèì Çàêîíîì Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì». </P>
<P class="ps7">Â ìàòåð³àëàõ ñïðàâè â³äñóòí³ äîêàçè çâåðíåííÿ ñêàðæíèêà ç çàÿâîþ ç ãðîøîâèìè âèìîãàìè äî áîðæíèêà â óñòàíîâëåíîìó çàêîíîì ïîðÿäêó. Â &nbsp;àïåëÿö³éí³é ñêàðç³ çàÿâíèê íå ïîñèëàºòüñÿ íà çàáîðãîâàí³ñòü áîðæíèêà ïî ñïëàò³ ïîäàòê³â, çáîð³â (îáîâ'ÿçêîâèõ ïëàòåæ³â), â³äïîâ³äíî, áóäü-ÿêèõ ìàéíîâèõ (ãðîøîâèõ) ïðåòåíç³é äî áîðæíèêà ó ïîäàòêîâîãî îðãàíó íå ìàº. </P>
<P class="ps7">Ñêàðæíèê ñòàòóñó êðåäèòîðà ó ñïðàâ³ íå íàáóâ, äîêàç³â ï³äòâåðäæåííÿ òîãî, ùî îñêàðæåíà óõâàëà ñòîñóºòüñÿ éîãî ïðàâ òà îáîâ'ÿçê³â àáî ïîðóøóº éîãî ïðàâà, íå íàäàâ òà ó öüîìó çâÿçêó ïîçáàâëåíèé ìîæëèâîñò³ àïåëÿö³éíîãî îñêàðæåííÿ â³äïîâ³äíî äî ñòàòò³ 91 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</P>
<P class="ps7">Êîëåã³ÿ ñóää³â â³äõèëÿº äîâîäè ñêàðæíèêà ïðî ïîðóøåííÿ éîãî ïðàâà íà ïðîâåäåííÿ ïåðåâ³ðêè, îñê³ëüêè ÷èííèì çàêîíîäàâñòâîì íå îáìåæóþòüñÿ ïîâíîâàæåííÿ ïîäàòêîâèõ îðãàí³â íà ïðîâåäåííÿ ïåðåâ³ðîê ñâîº÷àñíîñò³, äîñòîâ³ðíîñò³, ïîâíîòè íàðàõóâàííÿ òà ñïëàòè ïîäàòê³â òà çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â) ñóáºêò³â ãîñïîäàðþâàííÿ, ÿê³ ïåðåáóâàþòü ó ïðîöåäóðàõ áàíêðóòñòâà. Â áóäü-ÿêîìó âèïàäêó ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî áîðæíèêà íå ìîæå áóòè ïåðåøêîäîþ ïîäàòêîâîìó îðãàíó ó çä³éñíåíí³ íèì ïëàíîâî¿ àáî ïîçàïëàíîâî¿ ïåðåâ³ðêè áîðæíèêà. Ó ðàç³ æ âèÿâëåííÿ ïîðóøåíü âèìîã ïîäàòêîâîãî çàêîíîäàâñòâà òà çàáîðãîâàíîñò³ áîðæíèêà ïî ñïëàò³ ïîäàòê³â, çáîð³â (îáîâ'ÿçêîâèõ ïëàòåæ³â) ïîäàòêîâèé îðãàí ìàº ïðàâî çàÿâèòè ñâî¿ ïðåòåíç³¿ äî òàêîãî áîðæíèêà øëÿõîì ïîäà÷³ çàÿâè ³ç êðåäèòîðñüêèìè âèìîãàìè.</P>
<P class="ps7">Ï³ä ÷àñ àïåëÿö³éíîãî ïðîâàäæåííÿ âñòàíîâëåíî, ùî ç êðåäèòîðñüêèìè âèìîãàìè äî áîðæíèêà Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Ïîä³ëüñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó ì. Êèºâ³ íå çâåðòàëàñü.</P>
<P class="ps7">Îòæå Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Ïîä³ëüñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó ì. Êèºâ³ íå º ó÷àñíèêîì ñïðàâè ïðî áàíêðóòñòâî, ñòàòóñó êðåäèòîðà ó ñïðàâ³ íå íàáóëà, äîêàç³â â ï³äòâåðäæåííÿ òîãî, ùî ïðèéíÿòà ãîñïîäàðñüêèì ñóäîì ïîñòàíîâà ñòîñóºòüñÿ &nbsp;ïðàâ ³ îáîâ'ÿçê³â ñêàðæíèêà àáî ïîðóøóº éîãî ïðàâà, îñòàíí³ì&nbsp;&nbsp;íå íàäàíî.</P>
<P class="ps7">Çà òàêèõ îáñòàâèí, àïåëÿö³éíå ïðîâàäæåííÿ ìàº áóòè ïðèïèíåíî íà ï³äñòàâ³ ïóíêòó 1 ÷àñòèíè 1 ñòàòò³ 80 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ÿê òàêå, ùî ïîìèëêîâî ïîðóøåíå.</P>
<P class="ps7">Êåðóþ÷èñü ñò.ñò. 80, 99, 101-103 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, &nbsp;Êè¿âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä </P>
<P class="ps7"> </P>
<P class="ps10"><FONT class="fs46">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps8"> Ïðèïèíèòè àïåëÿö³éíå ïðîâàäæåííÿ çà ñêàðãîþ Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ïîä³ëüñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó ì. Êèºâ³ íà ïîñòàíîâó &nbsp;ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ â³ä 14.05.2015ó ñïðàâ³ ¹ 910/7872/14.</P>
<P class="ps8"> &nbsp;&nbsp;Ñïðàâó &nbsp;ïîâåðíóòè äî ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó.</P>
<P class="ps8"> <FONT class="fs45">&nbsp;</FONT></P>
<P><FONT class="fs44"> Ãîëîâóþ÷èé ñóääÿ                                                            Ë.Ë. Ãàðíèê </FONT></P>
<P><FONT class="fs43"> Ñóää³                                                                                Î.Ì. Îñòàïåíêî</FONT></P>
<P><FONT class="fs42">                                                                                Ñ.Â. Ñîòí³êîâ</FONT></P>
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