<TITLE>911/3787/15</TITLE>
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<P class="ps17"><FONT class="fs146"> </FONT><FONT class="fs142"><IMG src="herb.gif" height=58 width=44></FONT></P>
<P class="ps12"><FONT class="fs69">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ</FONT></P>
<P class="ps12"><FONT class="fs73">Êè¿âñüêî¿ îáëàñò³</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<P class="ps10"><FONT class="fs75"> &nbsp;</FONT></P>
<P class="ps11"><FONT class="fs71">Ó Õ Â À Ë À</FONT></P>
<P class="ps11">"28" ñåðïíÿ 2015 ð.<FONT class="fs98">                                                             &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ 911/3787/15 &nbsp;</FONT></P>
<P class="ps6">Ñóääÿ<FONT class="fs97"> &nbsp;Ëîïàò³í À.Â., </FONT>ðîçãëÿíóâøè ìàòåð³àëè</P>
<P class="ps4"><FONT class="fs96">çàÿâè</FONT>           Äåðæàâíî¿ ïîäàòêîâî¿<FONT class="fs95"> </FONT>³íñïåêö³¿ â Îáóõ³âñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Êè¿âñüê³é îáëàñò³, ì. Îáóõ³â</P>
<P class="ps3"><FONT class="fs94">äî</FONT>                     Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Ðåñòîðàííà Ã³ëüä³ÿ ËÒÄ», ì. Îáóõ³â</P>
<P class="ps5"><FONT class="fs93">ïðî</FONT>           áàíêðóòñòâî</P>
<P class="ps7"><FONT class="fs92"> &nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps14"><FONT class="fs91"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;âñòàíîâèâ:</FONT></P>
<P class="ps8">Äî ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ íàä³éøëà çàÿâà Äåðæàâíî¿ ïîäàòêîâî¿<FONT class="fs90"> </FONT>³íñïåêö³¿ â Îáóõ³âñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Êè¿âñüê³é îáëàñò³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 2558/10/10-16-10-027 â³ä 25.08.2015 ð. ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Ðåñòîðàííà Ã³ëüä³ÿ ËÒÄ» â ïîðÿäêó ñòàòåé 10, 11, 12 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì.</P>
<P class="ps1">Äîñë³äèâøè ìàòåð³àëè çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî, ñóä ä³éøîâ âèñíîâêó, ùî çàçíà÷åíà çàÿâà íå ìîæå áóòè ïðèéíÿòà ñóäîì äî ðîçãëÿäó ç ï³äñòàâ íåâ³äïîâ³äíîñò³ ¿¿ âèìîãàì &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;VIII ðîçä³ëó Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè òà ñòàòòÿì 10, 11 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì.</P>
<P class="ps1">Â³äïîâ³äíî äî ÷àñòèíè ïåðøî¿ ñò. 2 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì ïðîâàäæåííÿ ó ñïðàâàõ ïðî áàíêðóòñòâî ðåãóëþºòüñÿ öèì Çàêîíîì, Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè, ³íøèìè çàêîíîäàâ÷èìè àêòàìè Óêðà¿íè.</P>
<P class="ps1">×àñòèíîþ òðåòüîþ ñòàòò³ 10 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì ïåðåäáà÷åíî, ùî 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 class="fs106">Áåçñï³ðí³ âèìîãè êðåäèòîð³â - ãðîøîâ³ âèìîãè êðåäèòîð³â, ï³äòâåðäæåí³ ñóäîâèì ð³øåííÿì, ùî íàáðàëî çàêîííî¿ ñèëè,</FONT> 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¿.</P>
<P class="ps1">Ðàçîì ç òèì, ó ï. 12 ðîçÿñíåíü íàäàíèõ Âèùèì ãîñïîäàðñüêèì ñóäîì Óêðà¿íè ó ³íôîðìàö³éíîìó ëèñò³ â³ä 28.03.2013, &nbsp;¹ 01-06/606/2013 "Ïðî Çàêîí Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" âêàçàíî, ùî ñòàòòåþ 15 Çàêîíó âèçíà÷åíî ï³äñòàâè äëÿ ïîâåðíåííÿ òà â³äêëèêàííÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî. <FONT class="fs105">ßê îäíó ç ï³äñòàâ ïîâåðíåííÿ çàÿâè ïåðåäáà÷åíî íåïîäàííÿ çàÿâíèêîì-êðåäèòîðîì äîêàç³â íåñïðîìîæíîñò³ áîðæíèêà âèêîíàòè ãðîøîâ³ çîáîâ'ÿçàííÿ ó âñòàíîâëåíîìó ðîçì³ð³ </FONT><FONT class="fs82">ïðîòÿãîì òðüîõ ì³ñÿö³â</FONT> ï³ñëÿ â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, ÿêùî ³íøå íå ïåðåäáà÷åíî Çàêîíîì. <FONT class="fs104">Ó çâ'ÿçêó ç öèì ñòðîê íåâèêîíàííÿ áîðæíèêîì ãðîøîâîãî çîáîâ'ÿçàííÿ äëÿ âèçíà÷åííÿ íåïëàòîñïðîìîæíîñò³ áîðæíèêà ïî÷èíàºòüñÿ ç ìîìåíòó â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, </FONT><FONT class="fs81">à íåâèêîíàííÿ ïîäàòêîâîãî çîáîâ'ÿçàííÿ - ç ìîìåíòó ïðèéíÿòòÿ áàíêîì ïëàòíèêà (áîðæíèêà) ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, îñê³ëüêè ñïèñàííÿ öèõ êîøò³â çä³éñíþºòüñÿ â³äïîâ³äíî äî óìîâ ³ ïîðÿäêó, âèçíà÷åíèõ </FONT><FONT class="fs85">Ïîäàòêîâèì êîäåêñîì Óêðà¿íè</FONT><FONT class="fs80">, à íå </FONT><FONT class="fs84">Çàêîíîì Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ"</FONT><FONT class="fs79">.</FONT></P>
<P class="ps1">Âèõîäÿ÷è ç âèìîã ÷àñòèíè äðóãî¿ ñò. 34 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè îáñòàâèíè ñïðàâè, ÿê³ â³äïîâ³äíî äî çàêîíîäàâñòâà &nbsp;ïîâèíí³ áóòè ï³äòâåðäæåí³ ïåâíèìè çàñîáàìè äîêàçóâàííÿ, íå ìîæóòü ï³äòâåðäæóâàòèñü ³íøèìè çàñîáàìè äîêàçóâàííÿ.</P>
<P class="ps1">Çàÿâíèêîì äîëó÷åíî äî ìàòåð³àë³â çàÿâè êîï³þ ïîñòàíîâè Êè¿âñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 08.06.2015 ð. ïî ñïðàâ³ ¹ 810/1418/15 òà ³íêàñîâå äîðó÷åííÿ â³ä 25.06.2015 ð. ¹ 91 íà ñóìó 649826,07 ãðí., ïðèéíÿòå Óïðàâë³ííÿì äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè â Îáóõ³âñüêîìó ðàéîí³ Êè¿âñüêî¿ îáëàñò³ <FONT class="fs103">25.06.2015 ð.</FONT>, ç ìåòîþ ñïèñàííÿ êîøò³â ç ðàõóíê³â áîðæíèêà â ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó ñòÿãíóòîãî ç áîðæíèêà íà êîðèñòü Äåðæàâíîãî áþäæåòó Óêðà¿íè, â îñîá³ &nbsp;ÄÏ² â Îáóõ³âñüêîìó ðàéîí³ ÃÓ ÄÔÑ ó Êè¿âñüê³é îáëàñò³ âèùåçàçíà÷åíîþ ïîñòàíîâîþ áîðãó.</P>
<P class="ps1">Çã³äíî ç ÷àñòèíîþ äðóãîþ ñòàòò³ 11 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî äîäàþòüñÿ: äîêàçè òîãî, ùî ñóìà áåçñï³ðíèõ âèìîã êðåäèòîðà (êðåäèòîð³â) ñóêóïíî ñòàíîâèòü íå ìåíøå òðüîõñîò ì³í³ìàëüíèõ ðîçì³ð³â çàðîá³òíî¿ ïëàòè, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì; ð³øåííÿ ñóäó ïðî çàäîâîëåííÿ âèìîã êðåäèòîðà, ùî íàáðàëî çàêîííî¿ ñèëè; â³äïîâ³äíà ïîñòàíîâà îðãàíó äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ ç âèêîíàííÿ âèìîã êðåäèòîðà.</P>
<P class="ps2">Çã³äíî ç ï. 4 ÷àñòèíè ïåðøî¿ ñòàòò³ 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, ÿêùî 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.</P>
<P class="ps1">Òàêèì ÷èíîì, âðàõîâóþ÷è âèùåçàçíà÷åíå ñóäîì âñòàíîâëåíî, ùî ç ìîìåíòó ïðèéíÿòòÿ Äåðæàâíîþ êàçíà÷åéñüêîþ ñëóæáîþ ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó íå ïðîéøëî òðè ì³ñÿö³ (ñòðîê âñòàíîâëåíèé Çàêîíîì ïðî áàíêðóòñòâî) íà âèêîíàííÿ áîðæíèêîì ãðîøîâîãî çîáîâ'ÿçàííÿ, ùî º ï³äñòàâîþ äëÿ ïîâåðíåííÿ çàÿâè ïðî áàíêðóòñòâî çàÿâíèêó áåç ðîçãëÿäó íà ï³äñòàâ³ ñò. 15 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì.</P>
<P class="ps2">Â³äïîâ³äíî äî ï. 3 ÷àñòèíè ïåðøî¿ ñòàòò³ 63 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóääÿ ïîâåðòàº ïîçîâíó çàÿâó ³ äîäàí³ äî íå¿ äîêóìåíòè áåç ðîçãëÿäó, ÿêùî ó ïîçîâí³é çàÿâ³ íå âêàçàíî îáñòàâèí, íà ÿêèõ ´ðóíòóºòüñÿ ïîçîâíà âèìîãà, äîêàç³â, ùî ï³äòâåðäæóþòü âèêëàäåí³ â çàÿâ³ îáñòàâèíè, îá´ðóíòîâàíèé ðîçðàõóíîê ñòÿãóâàíî¿ ÷è îñïîðþâàíî¿ ñóìè.</P>
<P class="ps2">Çà òàêèõ îáñòàâèí, ñóä âèð³øèâ ïîâåðíóòè çàÿâó Äåðæàâíî¿ ïîäàòêîâî¿<FONT class="fs89"> </FONT>³íñïåêö³¿ â Îáóõ³âñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Êè¿âñüê³é îáëàñò³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 2558/10/10-16-10-027 â³ä 25.08.2015 ð. ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Ðåñòîðàííà Ã³ëüä³ÿ ËÒÄ» &nbsp;çàÿâíèêó áåç ðîçãëÿäó. </P>
<P class="ps8">Ðàçîì ç òèì, ñóä çàçíà÷àº, ùî ïîâåðíåííÿ çàÿâè ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî íå ïåðåøêîäæàº ïîâòîðíîìó çâåðíåííþ ç òàêîþ çàÿâîþ äî ãîñïîäàðñüêîãî ñóäó ó âñòàíîâëåíîìó ïîðÿäêó <FONT class="fs102">ï³ñëÿ óñóíåííÿ äîïóùåíèõ ïîðóøåíü</FONT>.</P>
<P class="ps8">Âðàõîâóþ÷è âèùåâèêëàäåíå, êåðóþ÷èñü Çàêîíîì Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì òà ñò. 63 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä <FONT class="fs144">&nbsp;</FONT></P>
<P class="ps13"><FONT class="fs88">óõâàëèâ:</FONT></P>
<P class="ps8">Çàÿâó Äåðæàâíî¿ ïîäàòêîâî¿<FONT class="fs87"> </FONT>³íñïåêö³¿ â Îáóõ³âñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Êè¿âñüê³é îáëàñò³ ¹ 2558/10/10-16-10-027 â³ä 25.08.2015 ð. ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Ðåñòîðàííà Ã³ëüä³ÿ ËÒÄ» &nbsp;ïîâåðíóòè çàÿâíèêó áåç ðîçãëÿäó.</P>
<P><FONT class="fs77"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;À.Â. Ëîïàò³í </FONT></P>