<TITLE>912/3332/15</TITLE>
<!-- BEGIN METADATA -->
<!-- Íàéìåíóâàííÿ ôàéëà ç ð³øåííÿì -->
<META NAME="FILENAME" CONTENT="5013_1787637.html">
<!-- 1,2 ID ð³øåííÿ TAGNAME(DOCID, DOCORGID) - íóæíî äëÿ ïîëó÷åíèÿ ïîäòâåðæäåíèÿ ðååñòðàöèè -->
<META NAME="DOCID" CONTENT="1787637">
<META NAME="DOCORGID" CONTENT="11">
<!-- [3] Íàéìåíóâàííÿ ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(COURTNAME) -->
<META NAME="COURTNAME" CONTENT="Ãîñïîäàðñüêèé ñóä Ê³ðîâîãðàäñüêî¿ îáëàñò³">
<!-- [4] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT) -->
<META NAME="CAUSECOURT" CONTENT="5013">
<!-- [4.1] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT2013) -->
<META NAME="CAUSECOURT2013" CONTENT="912">
<!-- [5] Ñïðàâà íîìåð TAGNAME(CAUSENUM) -->
<META NAME="CAUSENUM" CONTENT="912/3332/15">
<!-- [6] Äàòà ñïðàâè TAGNAME(CAUSEDATE) -->
<META NAME="CAUSEDATE" CONTENT="31.08.2015">
<!-- [7] Äàòà óõâàëåííÿ ð³øåííÿ TAGNAME(DOCDATE) -->
<META NAME="DOCDATE" CONTENT="01.09.2015">
<!-- [9] Ôîðìà ð³øåííÿ (ID) TAGNAME(DOCTYPE) -->
<!-- ð³øåííÿ = 2 -->
<!-- ïîñòàíîâà = 3 -->
<!-- óõâàëà ñóäó = 4 -->
<!-- ñóäîâèé íàêàç = 5 -->
<!-- îêðåìà óõâàëà = 6 -->
<META NAME="DOCTYPE" CONTENT="4">
<!-- [10] Ôîðìà ñóäî÷èíñòâà (ID) TAGNAME(CAUSETYPE) -->
<!-- àäì³í³ñòðàòèâíà = 1 -->
<!-- êðèì³íàëüíà = 2 -->
<!-- ãîñïîäàðñüêà = 3 -->
<!-- öèâ³ëüíà = 4 -->
<!-- àäì³í³ñòðàòèâíå ïðàâîïîðóøåííÿ = 5 -->
<META NAME="CAUSETYPE" CONTENT="3">
<!-- [11] Êîä êàòåãîð³¿ ñïðàâè TAGNAME(CAUSECATEGORY) -->
<META NAME="CAUSECATEGORY" CONTENT="4111">
<!-- [12] Ñïðàâà ðîçãëÿäàºòüñÿ ïî ³íñòàíö³¿ (ID) TAGNAME(CAUSELOCATION) -->
<!-- àïåëÿö³éí³é = A -->
<!-- êàñàö³éí³é = C -->
<META NAME="CAUSELOCATION" CONTENT="P">
<!-- [13] Ïîïåðåäí³é íîìåð ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSENUM) -->
<!-- [14] Ïîïåðåäíÿ äàòà ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSEDATE) -->
<!-- [15] Íîìåð ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSENUM) -->
<!-- [16] Äàòà ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSEDATE) -->
<!-- [17] Äàòà óõâàëåííÿ (ïîñòàíîâëåííÿ) ñóäîâîãî ð³øåííÿ, ùî ïåðåãëÿäàºòüñÿ TAGNAME(PREVRESCAUSEDATE) -->
<!-- [18] Ñóä, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCOURTNAME) -->
<!-- [19] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT) -->
<!-- [19.1] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT2013) -->
<!-- [20] Êîä êàòåãîð³¿ ïîïåðåäíüî¿ ñïðàâè TAGNAME(PREVCAUSECATEGORY) -->
<!-- [21] Ñåêðåòàð ñóäîâîãî çàñ³äàííÿ TAGNAME(SECRETARY) -->
<!-- [22] Çàáîðîíà îïðèëþäíåííÿ TAGNAME(HEARINGCLOSED) -->
<!-- íå çàáîðîíåíî = V -->
<!-- çàáîðîíåíî = Z -->
<!-- çàáîðîíåíî òèì÷àñîâî = T -->
<META NAME="HEARINGCLOSED" CONTENT="V">
<!-- [23] Ê³ëüê-òü àðêóø³â äîêóìåíòà (ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß) -->
<!-- Ñóää³ â ð³øåíí³: -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION1" CONTENT="1">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME1" CONTENT="Äåðåâ³íñüêà Ë.Â.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- Ñòîðîíè ð³øåííÿ: -->
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION1" CONTENT="1">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE1" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE1" CONTENT="P">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE1" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE1" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME1" CONTENT="Ê³ðîâîãðàäñüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ê³ðîâîãðàäñüê³é îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT1" CONTENT="Ïîçèâà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO1" CONTENT="39484073">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL1" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION2" CONTENT="2">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE2" CONTENT="V">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE2" CONTENT="">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE2" CONTENT="V">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE2" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME2" CONTENT="Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ &quot;Îëåêî-Ò²Ñ&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT2" CONTENT="Â³äïîâ³äà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO2" CONTENT="32832939">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL2" CONTENT="FALSE">
<!-- [38] Âåðñ³ÿ êë³ºíòà TAGNAME(APPVER) -->
<META NAME="APPVER" CONTENT="1.24.0.145">
<!-- [39] Êîä ïðîâàéäåðà ÅÖÏ TAGNAME(CRYPTPROVIDER) -->
<META NAME="CRYPTPROVIDER" CONTENT="DS13">
<!-- END METADATA -->
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=windows-1251">
<META NAME="Author" CONTENT="">
<META NAME="Description" CONTENT="Document">
<META NAME="Document-state" CONTENT="static">
<META NAME="Updated" CONTENT="01.09.2015 17:30:30">
<META NAME="Robots" CONTENT="All">
<META NAME="Keywords" CONTENT="">
<STYLE TYPE="text/css">
margin-right: 10 mm;
margin-bottom: 10 mm;
mso-paper-source: 0;
@charset "Windows-1251";
font-family: Times New Roman;
font-family: Facefont SSH;
font-family: Facefont SSH;
font-family: Times New Roman;
margin-bottom: 0 mm;
white-space: normal;
word-spacing: normal;
text-align: justify;
<P class="ps6"><FONT class="fs66"> </FONT><FONT class="fs64"><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"> 01 âåðåñíÿ 2015 ðîêó                                                   ¹ 912/3332/15</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;"Îëåêî Ò³ñ", ì. Ê³ðîâîãðàä</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 18.08.2015ð. äëÿ ïðèìóñîâîãî ñòÿãíåííÿ 1941149 ãðí. 58 êîï. â äîõ³ä áþäæåòó &nbsp;ïîäàòêîâîãî áîðãó â³äïîâ³äíî äî ïîñòàíîâè ¹ Ï811/2121/15 â³ä 11.08.2015ð. Ê³ðîâîãðàäñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó, ÿêà ñòàíîì íà 18.08.2015 íå íàáðàëà çàêîííî¿ ñèëè, ïðèéíÿòî áàíê³âñüêîþ óñòàíîâîþ 21.08.2015ð. òà ïîâåðíóòî áåç âèêîíàííÿ â çâ'ÿçêó ç â³äñóòí³ñòþ êîøò³â íà ðàõóíêó ïëàòíèêà ÀÒ &nbsp;"Óêðñèááàíê" 21.08.2015ð.</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">Êð³ì òîãî, â ïîðóøåííÿ âèìîã ÷.2, 7 ñò. 11 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì äî çàÿâè êðåäèòîðà íå ïîäàíî ð³øåííÿ ñóäó ïðî çàäîâîëåííÿ âèìîã êðåäèòîðà, ùî íàáðàëî çàêîííî¿ ñèëè, êîï³þ âèêîíàâ÷îãî äîêóìåíòà.</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>