<TITLE>912/3318/15</TITLE>
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<P class="ps6"><FONT class="fs63"> </FONT><FONT class="fs61"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps2"><FONT class="fs21">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;&nbsp;Ñ Ó Ä <BR>
Ê³ðîâîãðàäñüêî¿ îáëàñò³<BR>
Ó Õ Â À Ë À</FONT></P>
<P class="ps2"> 02 âåðåñíÿ 2015 ðîêó                                                   ¹ 912/3318/15</P>
<P class="ps1"> Ãîñïîäàðñüêèé ñóä Ê³ðîâîãðàäñüêî¿ îáëàñò³ ó ñêëàä ñóää³ Äåðåâ³íñüêî¿ Ë.Â., ðîçãëÿíóâøè çàÿâó Ê³ðîâîãðàäñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ê³ðîâîãðàäñüê³é îáëàñò³, ì. Ê³ðîâîãðàä</P>
<P class="ps1">äî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ &nbsp;"Ïðàéä-Þêà", ì. Ê³ðîâîãðàä, âóë. Êàðëà Ìàðêñà, 50</P>
<P class="ps1">ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî,</P>
<P class="ps1">ÂÑÒÀÍÎÂÈÂ íàñòóïíå.</P>
<P class="ps1">Çà ñò. 2 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" â ðåäàêö³¿ ï³ñëÿ íàáðàííÿ ÷èííîñò³ Çàêîíîì Óêðà¿íè â³ä 22.12.2011 ðîêó ¹ 4212-VI äàë³ (Çàêîí), ïðîâàäæåííÿ ó ñïðàâàõ ïðî áàíêðóòñòâî ðåãóëþºòüñÿ öèì Çàêîíîì, Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè, ³íøèìè çàêîíîäàâ÷èìè àêòàìè Óêðà¿íè.</P>
<P class="ps1">Çã³äíî ³ç ïóíêòîì 41.2 ñòàòò³ 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.</P>
<P class="ps1">Ïîðÿäîê ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ïëàòíèê³â ïîäàòê³â ðåãóëþºòüñÿ ñòàòòÿìè 95-99 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</P>
<P class="ps1">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 - øëÿõîì ïðîäàæó ìàéíà òàêîãî ïëàòíèêà ïîäàòê³â, ÿêå ïåðåáóâàº ó ïîäàòêîâ³é çàñòàâ³.</P>
<P class="ps1">Çã³äíî ç àáçàöîì ïåðøèì 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.</P>
<P class="ps1">Ìåõàí³çì âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ ãðîøîâèõ 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 ¹22, ÿêèé ïåðåäáà÷àº îôîðìëåííÿ ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó. &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.</P>
<P class="ps1">Àíàë³ç ïîëîæåíü Ïîäàòêîâîãî êîäåêñó Óêðà¿íè äàº ï³äñòàâè äëÿ ïðàâîâîãî âèñíîâêó ïðî òå, ùî ïðèìóñîâå âèêîíàííÿ ð³øåííÿ ñóäó ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó ïëàòíèêà ïîäàòê³â - þðèäè÷íî¿ îñîáè çà çàêîíîì ïîêëàäåíî âèêëþ÷íî íà êîíòðîëþþ÷³ îðãàíè (îðãàíè äîõîä³â ³ çáîð³â) &nbsp;çà âèçíà÷åíîþ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè ïðîöåäóðîþ, áåç çàëó÷åííÿ äî íå¿ &nbsp;îðãàí³â äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè.</P>
<P class="ps1">Òàêèì ÷èíîì, âèõîäÿ÷è ç ïðèïèñ³â ñò. 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, ÷àñòèíè òðåòüî¿ ñò. 10, ÷àñòèíè ñüîìî¿ ñò. 11 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", äîêàçàìè &nbsp;â ï³äòâåðäæåííÿ áåçñï³ðíîñò³ ãðîøîâèõ &nbsp;âèìîã ³í³ö³þþ÷îãî êðåäèòîðà - &nbsp;îðãàíó äîõîä³â ³ çáîð³â, &nbsp;º &nbsp;ð³øåííÿ ñóäó &nbsp;ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, ùî íàáðàëî çàêîííî¿ ñèëè, ³íêàñîâ³ äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â â äîõ³ä áþäæåòó &nbsp;ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà äîêàçè âæèòòÿ â³äïîâ³äíèõ çàõîä³â äî îòðèìàííÿ â³äïîâ³äíî¿ çàáîðãîâàíîñò³ çà ïðîöåäóðîþ, âèçíà÷åíîþ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè.</P>
<P class="ps1">Ïåðåá³ã òðüîõì³ñÿ÷íîãî ñòðîêó, âèçíà÷åíîãî ÷àñòèíîþ 3 ñò. 10 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", ïî÷èíàºòüñÿ ç ìîìåíòó ïðèéíÿòòÿ áàíêîì ïëàòíèêà (áîðæíèêà) &nbsp;³íêàñîâîãî &nbsp;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.</P>
<P class="ps1">Çàçíà÷åíà ïîçèö³ÿ &nbsp;âèêëàäåíà â ïîñòàíîâ³ ÂÃÑÓ â³ä 10.03.2015ð. N923/1649/14.</P>
<P class="ps1">Ï³ä ÷àñ âèð³øåííÿ ïèòàííÿ ïðî ïðèéíÿòòÿ &nbsp;çàçíà÷åíî¿ çàÿâè äî ðîçãëÿäó, ñóä ïåðåâ³ðÿº, ÷è â³äïîâ³äàº âîíà çà ôîðìîþ ³ çì³ñòîì âèìîãàì ñò. 11 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòà", ÷è äîòðèìàíî ³í³ö³þþ÷èì êðåäèòîðîì âèìîãè Çàêîíó, çîêðåìà, ùîäî äîäàííÿ äî çàÿâè ð³øåííÿ ñóäó, ùî íàáðàëî çàêîííî¿ ñèëè ïðî ñòÿãíåííÿ ïîäàòêîâîãî áîðãó, ÿêèé â³äïîâ³äíî äî âèìîã ÷. 3 ñò. 10 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", &nbsp;ïîâèíåí ñòàíîâèòè íå ìåíøå òðüîõñîò ì³í³ìàëüíèõ ðîçì³ð³â çàðîá³òíî¿ ïëàòè, ÿê³ íå áóëè çàäîâîëåí³ áîðæíèêîì ïðîòÿãîì òðüîõ ì³ñÿö³â &nbsp;ï³ñëÿ âñòàíîâëåíîãî äëÿ ¿õ ïîãàøåííÿ ñòðîêó, à òàêîæ, â³äïîâ³äíèõ äîêàç³â âæèòòÿ çàõîä³â ñòÿãíåííÿ ïîäàòêîâî¿ çàáîðãîâàíîñò³ ó ñïîñ³á, ïåðåäáà÷åíèé Ïîäàòêîâèì êîäåêñîì Óêðà¿íè, ï³ñëÿ ÷îãî, ïðèéìàº ð³øåííÿ ïðî íàÿâí³ñòü àáî â³äñóòí³ñòü ï³äñòàâ äëÿ ïðèéíÿòòÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî äî ðîçãëÿäó.</P>
<P class="ps1">Ñïðàâè ïðî áàíêðóòñòâî þðèäè÷íèõ îñ³á òà ô³çè÷íèõ îñ³á - ï³äïðèºìö³â ðîçãëÿäàþòüñÿ ãîñïîäàðñüêèì ñóäîì çà ïðàâèëàìè, ïåðåäáà÷åíèìè Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè, ç óðàõóâàííÿì îñîáëèâîñòåé, âèçíà÷åíèõ öèì Çàêîíîì (ñò. 9 Çàêîíó).</P>
<P class="ps1">Â³äïîâ³äíî äî âèìîã ñò. ñò. 54 , 28 ÃÏÊ Óêðà¿íè çàÿâà ïîäàºòüñÿ äî ñóäó â ïèñüìîâ³é ôîðì³ ³ ï³äïèñóºòüñÿ ïîâíîâàæíîþ ïîñàäîâîþ îñîáîþ, àáî éîãî ïðåäñòàâíèêîì. Êåð³âíèêè îðãàí³çàö³é, ïîâíîâàæåííÿ ÿêèõ âèçíà÷åí³ çàêîíîäàâñòâîì àáî óñòàíîâ÷èìè äîêóìåíòàìè, ïîäàþòü ãîñïîäàðñüêîìó ñóäó äîêóìåíòè, ùî ïîñâ³ä÷óþòü ¿õ ñòàíîâèùå.</P>
<P class="ps1">Çà ÷. 1 ñò. 15 Çàêîíó 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: 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; ç ³íøèõ ï³äñòàâ, ïåðåäáà÷åíèõ ñòàòòåþ 63 Ãîñïîäàðñüêîãî êîäåêñó Óêðà¿íè, ç óðàõóâàííÿì âèìîã öüîãî Çàêîíó.</P>
<P class="ps1">²ç äîäàíèõ äî çàÿâè êðåäèòîðà äîêóìåíò³â âáà÷àºòüñÿ, ùî ³íêàñîâå äîðó÷åííÿ â³ä 20.07.2015ð. äëÿ ïðèìóñîâîãî ñòÿãíåííÿ &nbsp;â äîõ³ä áþäæåòó &nbsp;ïîäàòêîâîãî áîðãó â³äïîâ³äíî äî ïîñòàíîâè ¹ Ï811/3385/13-à â³ä 18.11.2013ð. Ê³ðîâîãðàäñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó òà âèêîíàâ÷îãî ëèñòà ïî ñïðàâ³ â³ä 23.12.2013ð., ïðèéíÿòî áàíê³âñüêîþ óñòàíîâîþ 22.07.2015ð. òà ïîâåðíóòî áåç âèêîíàííÿ â çâ'ÿçêó ç â³äñóòí³ñòþ êîøò³â íà ðàõóíêó ïëàòíèêà.</P>
<P class="ps1">Îòæå ñòàíîì íà ìîìåíò çâåðíåííÿ ç çàÿâîþ ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî äî ñóäó - 28.08.2015ð. ³í³ö³þþ÷èì êðåäèòîðîì íå ïîäàíî äîêàç³â íå çàäîâîëåííÿ áîðæíèêîì áåçñï³ðíèõ âèìîã êðåäèòîðà ïðîòÿãîì òðüîõ ì³ñÿö³â &nbsp;ï³ñëÿ âñòàíîâëåíîãî äëÿ ¿õ ïîãàøåííÿ ñòðîêó.</P>
<P class="ps1">Çàçíà÷åíå ñâ³ä÷èòü ïðî íåïîäàííÿ äîêàç³â íåñïðîìîæíîñò³ áîðæíèêà âèêîíàòè ñâî¿ ãðîøîâ³ çîáîâÿçàííÿ ïåðåä êðåäèòîðàìè â ðîçì³ð³, âèçíà÷åíîìó ÷àñòèíîþ òðåòüîþ ñòàòò³ 10 öüîãî Çàêîíó, ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ âñòàíîâëåíîãî äëÿ ¿õ ïîãàøåííÿ ñòðîêó.</P>
<P class="ps1">Çà òàêèõ îáñòàâèí, ãîñïîäàðñüêèé ñóä ä³éøîâ âèñíîâêó ïðî íåîáõ³äí³ñòü ïîâåðíåííÿ âêàçàíî¿ çàÿâè òà äîäàíèõ äî íå¿ äîêóìåíò³â áåç ðîçãëÿäó êðåäèòîðó íà ï³äñòàâ³ àáç. 5 ÷. 1 ñò. 15 Çàêîíó òà ï. 3 ÷. 1 ñò. 63 ÃÏÊ Óêðà¿íè.</P>
<P class="ps1">Ïîâåðíåííÿ çàÿâè ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî íå ïåðåøêîäæàº ïîâòîðíîìó çâåðíåííþ ç òàêîþ çàÿâîþ äî ãîñïîäàðñüêîãî ñóäó ó âñòàíîâëåíîìó ïîðÿäêó.</P>
<P class="ps1">Êåðóþ÷èñü ñò. ñò. 2, 9, 10, 11, 15 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, ñò. ñò. 4-1, 63, 86 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóääÿ -</P>
<P class="ps1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ÓÕÂÀËÈÂ:</P>
<P class="ps1">2. Óõâàëó ñóäó ìîæå áóòè îñêàðæåíî äî Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â óñòàíîâëåíîìó çàêîíîì ïîðÿäêó.</P>
<P class="ps5">Ñóääÿ &nbsp;&nbsp;                                                                      &nbsp;Ë. Â. Äåðåâ³íñüêà</P>