<TITLE>921/900/15-ã/17</TITLE>
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<P class="ps13"><FONT class="fs123"> <IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps9"><FONT class="fs62">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps9"><FONT class="fs61">ÒÅÐÍÎÏ²ËÜÑÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="48 %" class="tds3"><P><FONT class="fs85"> "03" âåðåñíÿ 2015 ð. </FONT><FONT class="fs87">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P></TD><TD width="52 %" class="tds3"><P class="ps12"><FONT class="fs84">Ñïðàâà ¹ 921/900/15-ã/17</FONT></P></TD></TR>
<P class="ps4"><FONT class="fs83">ÓÕÂÀËÀ</FONT></P>
<P class="ps2"><FONT class="fs82">ïðî ïîðóøåííÿ ïðîâàäæåííÿ ïî ñïðàâ³</FONT></P>
<P class="ps5"><FONT class="fs81">Ñóääÿ Àíäðóñèê Í.Î.</FONT> ðîçãëÿíóâøè ïîçîâí³ ìàòåð³àëè</P>
<P class="ps5"><FONT class="fs80">çà ïîçîâîì:</FONT> âèêîíóþ÷îãî îáîâ'ÿçêè ïðîêóðîðà Áåðåæàíñüêîãî ðàéîíó â ³íòåðåñàõ äåðæàâè &nbsp;&nbsp;&nbsp;â îñîá³ Áåðåæàíñüêî¿ ì³ñüêî¿ ðàäè ì.Áåðåæàíè Òåðíîï³ëüñüêî¿ îáëàñò³ &nbsp;<FONT class="fs79">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps5"><FONT class="fs78">äî â³äïîâ³äà÷à:</FONT> ïðèâàòíîãî àêö³îíåðíîãî òîâàðèñòâà "-Ìåðêóð³é-", ì.Áåðåæàíè Òåðíîï³ëüñüêî¿ îáëàñò³ &nbsp;<FONT class="fs77">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs76">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs75">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps5"><FONT class="fs74">ïðî</FONT> còÿãíåííÿ çàáîðãîâàíîñò³ â ñóì³ 8237,24ãðí îðåíäíî¿ ïëàòè çà êîðèñòóâàííÿ çåìåëüíîþ ä³ëÿíêîþ, </P>
<P class="ps5"><FONT class="fs73">âèçíàâ ïîäàí³ ìàòåð³àëè äîñòàòí³ìè äëÿ ïðèéíÿòòÿ ïîçîâíî¿ çàÿâè.</FONT></P>
<P class="ps7">Îäíî÷àñíî, â ïîçîâí³é çàÿâ³ ïðîêóðîðîì çàçíà÷åíî Êîç³âñüêó îá'ºäíàíó Äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Òåðíîï³ëüñüê³é îáëàñò³, ñìò.Êîçîâà Òåðíîï³ëüñüêî¿ îáëàñò³, ÿê òðåòþ îñîáó, ÿêà íå çàÿâëÿº ñàìîñò³éíèõ âèìîã íà ïðåäìåò ñïîðó. Ïðîòå, çàçíà÷åííÿ òðåòüî¿ îñîáè ó ïîçîâí³é çàÿâ³, áåç âèð³øåííÿ ñóäîì ïèòàííÿ ùîäî &nbsp;çàëó÷åííÿ äî ó÷àñò³ ó ñïðàâ³, &nbsp;íå íàäàº ¿é â³äïîâ³äíîãî ïðîöåñóàëüíîãî ñòàòóñó.</P>
<P class="ps5">Ïðåäìåòîì ïîçîâíèõ âèìîã ïðîêóðîðîì âèçíà÷åíî ÿê ñòÿãíåííÿ &nbsp;çàáîðãîâàíîñò³ &nbsp;ç îðåíäíî¿ ïëàòè çà çåìëþ. Çã³äíî ïï.14.1.147 ï.14.1 ñòàòò³ 14 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ïëàòà çà çåìëþ âêëþ÷àº â ñåáå çåìåëüíèé ïîäàòîê òà îðåíäíó ïëàòó çà çåìåëüí³ ä³ëÿíêè äåðæàâíî¿ ³ êîìóíàëüíî¿ âëàñíîñò³.</P>
<P class="ps5">Îäíèì ç îñíîâíèõ çàâäàíü Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè, ÿê êîíòðîëþþ÷îãî îðãàíó, º êîíòðîëü çà íàäõîäæåííÿì äî áþäæåò³â òà äåðæàâíèõ ö³ëüîâèõ ôîíä³â ïîäàòê³â ³ çáîð³â.</P>
<P class="ps7">Ðåàë³çàö³ÿ ïîêëàäåíèõ íà Äåðæàâíó ô³ñêàëüíó ñëóæáó Óêðà¿íè çàâäàíü â Êîç³âñüêîìó ðàéîí³ Òåðíîï³ëüñüêî¿ îáëàñò³ çä³éñíþºòüñÿ ÷åðåç â³äïîâ³äíèé òåðèòîð³àëüíèé îðãàí ³ç ñòàòóñîì þðèäè÷íî¿ îñîáè ïóáë³÷íîãî ïðàâà - Êîç³âñüêó îáºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Òåðíîï³ëüñüê³é îáëàñò³ (ïîñòàíîâà Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 6 ñåðïíÿ 2014ðîêó ¹311).</P>
<P class="ps7">Ç íàâåäåíîãî âáà÷àºòüñÿ, ùî ïðèéíÿòå ó äàí³é ñïðàâ³ ð³øåííÿ ñóäó &nbsp;ìîæå âïëèíóòè íà ïðàâà òà îáîâ'ÿçêè Êîç³âñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Òåðíîï³ëüñüê³é îáëàñò³, ÿê òåðèòîð³àëüíîãî îðãàíó ç êîíòðîëþ çà íàäõîäæåííÿìè ïîäàòê³â òà çáîð³â ó áþäæåòè òà ñïåö³àëüí³ ôîíäè (ñòàòòÿ 27 ÃÏÊ Óêðà¿íè).</P>
<P class="ps7">Çà òàêèõ îáñòàâèí, ñóä ââàæàº çà äîö³ëüíå çàëó÷èòè äî ó÷àñò³ ó ñïðàâ³ â ÿêîñò³ òðåòüî¿ îñîáè, ÿêà íå çàÿâëÿº ñàìîñò³éíèõ âèìîã íà ïðåäìåò ñïîðó íà ñòîðîí³ ïîçèâà÷à - &nbsp;Êîç³âñüêó îá'ºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Òåðíîï³ëüñüê³é îáëàñò³, ñìò. Êîçîâà Òåðíîï³ëüñüêî¿ îáëàñò³.</P>
<P class="ps1">Áåðó÷è äî óâàãè íàâåäåíå, êåðóþ÷èñü ñò.124 Êîíñòèòóö³¿ Óêðà¿íè, ñò.16 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè, êåðóþ÷èñü ñò.ñò.27, 29, 61, 64, 65 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóääÿ, -</P>
<P class="ps3"><FONT class="fs72"> ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps1">1. Ïîðóøèòè ïðîâàäæåííÿ ó ñïðàâ³ òà ïðèéíÿòè ïîçîâí³ ìàòåð³àëè äî ðîçãëÿäó.</P>
<P class="ps7">2. Çàëó÷èòè äî ó÷àñò³ ó ñïðàâ³ â ÿêîñò³ òðåòüî¿ îñîáè, ÿêà íå çàÿâëÿº ñàìîñò³éíèõ âèìîã íà ïðåäìåò ñïîðó íà ñòîðîí³ ïîçèâà÷à - Êîç³âñüêó îá'ºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Òåðíîï³ëüñüê³é îáëàñò³ (ñìò.Êîçîâà Òåðíîï³ëüñüêî¿ îáëàñò³, âóë.Ãðóøåâñüêîãî, 48).</P>
<P class="ps1">3. Ðîçãëÿä ñïðàâè ïðèçíà÷èòè <FONT class="fs71">íà &nbsp;&nbsp;"22" âåðåñíÿ 2015 ð. &nbsp;î 11:20 ãîä.</FONT></P>
<P class="ps1">4. Çàñ³äàííÿ â³äáóäåòüñÿ ó ïðèì³ùåíí³ ãîñïîäàðñüêîãî ñóäó, ÿêèé çíàõîäèòüñÿ çà àäðåñîþ ì. Òåðíîï³ëü, âóë. Êíÿçÿ Îñòðîçüêîãî, 14,à,<FONT class="fs70"> çàë ñóäîâèõ çàñ³äàíü ¹ 3, 5 ïîâåðõ. &nbsp;</FONT></P>
<P class="ps1">5. <FONT class="fs69">Çîáîâ'ÿçàòè ñòîðîíè ïîäàòè äî 18.09.2015ð.: </FONT></P>
<P class="ps1"><FONT class="fs68">ïðîêóðîðà/ïîçèâà÷à:</FONT> âëàñíå ïèñüìîâå ï³äòâåðäæåííÿ òîãî, ùî ó ïðîâàäæåíí³ ãîñïîäàðñüêîãî ñóäó àáî ³íøîãî îðãàíó, ÿêèé â ìåæàõ ñâîº¿ êîìïåòåíö³¿ âèð³øóº ãîñïîäàðñüêèé ñï³ð, íåìàº ñïðàâè ç³ ñïîðó ì³æ òèìè æ ñòîðîíàìè, ïðî òîé æå ïðåäìåò, ç òèõ æå ï³äñòàâ, à òàêîæ íåìàº ð³øåííÿ öèõ îðãàí³â ç òàêîãî ñïîðó; äîêóìåíòè íà ï³äòâåðäæåííÿ ðåîðãàí³çàö³¿ â³äïîâ³äà÷à ç ìîìåíòó óêëàäåííÿ äîãîâîðó îðåíäè (20.11.1997ð.) ÀÒÇÒ "Ìåðêóð³é" &nbsp;â ÏÀÒ &nbsp;"-Ìåðêóð³é-"; äîãîâ³ð â³ä 20.11.1997ð. (÷³òêèé òåêñò); ð³øåííÿ Áåðåæàíñüêî¿ ì³ñüêî¿ ðàäè â³ä 17.10.1997ð.; àêò ïðèéîìó-ïåðåäà÷³ çåìåëüíî¿ ä³ëÿíêè; ïîì³ñÿ÷íèé äåòàëüíèé ðîçðàõóíîê ñóìè çàáîðãîâàíîñò³ ç îðåíäíî¿ ïëàòè çà çåìëþ ³ç çàçíà÷åííÿì ïåð³îäó âèíèêíåííÿ çàáîðãîâàíîñò³, ï³äñòàâ íàðàõóâàííÿ, ïðîñòðî÷åíèõ ùîì³ñÿ÷íèõ ïëàòåæ³â, ñóì ÷àñòêîâèõ îïëàò òà äàò çä³éñíåííÿ îïëàòè, âèõîäÿ÷è ç ÷èííèõ óìîâ óêëàäåíîãî äîãîâîðó â³ä 20.11.1997ð.;<FONT class="fs132"> &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;</FONT><FONT class="fs128">&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs131">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs127">&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs130">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps1"><FONT class="fs67">â³äïîâ³äà÷à :</FONT> äîêóìåíòàëüíî ìîòèâîâàíèé îá´ðóíòîâàíèé â³äçèâ íà ïîçîâ; äîêàçè îïëàòè çàáîðãîâàíîñò³ ç îðåíäíî¿ ïëàòè (çà íàÿâíîñò³); äîêàçè ðåîðãàí³çàö³¿ ³ç ÀÒÇÒ â ÏÀÒ (óñòàíîâ÷³, ñòàòóòí³ äîêóìåíòè, çàðåºñòðîâàí³ ó âñòàíîâëåíîìó çàêîíîì ïîðÿäêó). &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;</P>
<P class="ps1">6. Êîï³þ óõâàëè íàïðàâèòè: ïðîêóðàòóð³ Òåðíîï³ëüñüêî¿ îáëàñò³, ì.Òåðíîï³ëü, âóë.Ëèñòîïàäîâà, 4; ïðîêóðàòóð³ Áåðåæàíñüêîãî ðàéîíó, ì.Áåðåæàíè Òåðíîï³ëüñüêî¿ îáëàñò³, âóë.Ïèðîãîâà, 5-À; Áåðåæàíñüê³é ì³ñüê³é ðàä³, ì.Áåðåæàíè Òåðíîï³ëüñüêî¿ îáëàñò³, &nbsp;ïë.Ðèíîê, 1; ïðèâàòíîìó àêö³îíåðíîìó òîâàðèñòâó "-Ìåðêóð³é-", ì.Áåðåæàíè Òåðíîï³ëüñüêî¿ îáëàñò³, âóë.Òåðíîï³ëüñüêà, 19, êîðïóñ "À".</P>
<P class="ps8"> &nbsp;<FONT class="fs66">&nbsp;</FONT><FONT class="fs89">&nbsp;</FONT></P>
<P class="ps0"><FONT class="fs65"> </FONT></P>
<P class="ps10"><FONT class="fs64">Ñóääÿ                                                                       Í.Î. Àíäðóñèê</FONT></P>
<P class="ps0"><FONT class="fs119">Ó â³äïîâ³äíîñò³ äî ÷.2 ñò.36 ÃÏÊ Óêðà¿íè, ïèñüìîâ³ äîêàçè &nbsp;ïîäàþòüñÿ â îðèã³íàë³ àáî íàëåæíèì ÷èíîì çàñâ³ä÷åí³é êîï³¿.</FONT></P>
<P class="ps0"><FONT class="fs118">Âèòðåáóâàí³ ñóäîì äîêóìåíòè ïîäàâàòè â êàíöåëÿð³þ ç ñóïðîâ³äíèì ëèñòîì äî äíÿ ñëóõàííÿ ñïðàâè.</FONT></P>
<P class="ps0"><FONT class="fs117">Ïðåäñòàâíèêàì ñòîð³í ìàòè ïðè ñîá³ íàëåæíèì ÷èíîì îôîðìëåí³ ïîâíîâàæåííÿ (äîâ³ðåí³ñòü òîùî), òà äîêóìåíò, ùî ï³äòâåðäæóº îñîáó (ïàñïîðò).</FONT></P>
<P class="ps0"><FONT class="fs116">Äîâ³äêè ïðî ðóõ ñïðàâè íàäàþòüñÿ Äåðæàâíèì ï³äïðèºìñòâîì "²íôîðìàö³éí³ ñóäîâ³ ñèñòåìè" çà òåë. &nbsp;0-352-52-05-73.</FONT></P>
<P><FONT class="fs134"> </FONT></P>