<TITLE>922/4974/15</TITLE>
<!-- BEGIN METADATA -->
<!-- Íàéìåíóâàííÿ ôàéëà ç ð³øåííÿì -->
<META NAME="FILENAME" CONTENT="5039_1182666.html">
<!-- 1,2 ID ð³øåííÿ TAGNAME(DOCID, DOCORGID) - íóæíî äëÿ ïîëó÷åíèÿ ïîäòâåðæäåíèÿ ðååñòðàöèè -->
<META NAME="DOCID" CONTENT="1182666">
<META NAME="DOCORGID" CONTENT="107">
<!-- [3] Íàéìåíóâàííÿ ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(COURTNAME) -->
<META NAME="COURTNAME" CONTENT="Õàðê³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä">
<!-- [4] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT) -->
<META NAME="CAUSECOURT" CONTENT="5039">
<!-- [4.1] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT2013) -->
<META NAME="CAUSECOURT2013" CONTENT="978">
<!-- [5] Ñïðàâà íîìåð TAGNAME(CAUSENUM) -->
<META NAME="CAUSENUM" CONTENT="922/4974/15">
<!-- [6] Äàòà ñïðàâè TAGNAME(CAUSEDATE) -->
<META NAME="CAUSEDATE" CONTENT="15.09.2015">
<!-- [7] Äàòà óõâàëåííÿ ð³øåííÿ TAGNAME(DOCDATE) -->
<META NAME="DOCDATE" CONTENT="18.09.2015">
<!-- [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="A">
<!-- [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="Áîðîä³íà Ë.².">
<!-- [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="Õàðê³âñüêà îá&quot;ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õàðê³âñüê³é 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="39859695">
<!-- [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="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="MEMBPOZYVACHTYPE2" CONTENT="Z">
<!-- [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="">
<!-- [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="Õàðê³âñüêà îá&quot;ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õàðê³âñüê³é îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT2" CONTENT="Ïîçèâà÷ 2">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO2" CONTENT="39859695">
<!-- [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">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION3" CONTENT="3">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE3" 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="MEMBPOZYVACHTYPE3" 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="MEMBVIDPOVIDACHTYPE3" CONTENT="V">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE3" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME3" CONTENT="Êóëèíè÷³âñüêå âèðîáíè÷å óïðàâë³ííÿ æèòëîâî-êîìóíàëüíîãî ãîñïîäàðñòâà &quot;Åë³òíå&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT3" CONTENT="Â³äïîâ³äà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO3" CONTENT="22670936">
<!-- [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="CHASTDERGVL3" CONTENT="FALSE">
<!-- [38] Âåðñ³ÿ êë³ºíòà TAGNAME(APPVER) -->
<META NAME="APPVER" CONTENT="1.24.2.221">
<!-- [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="18.09.2015 14:36:22">
<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: Times New Roman;
margin-bottom: 0 mm;
white-space: normal;
word-spacing: normal;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
<P class="ps15"><FONT class="fs29"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps12"><FONT class="fs22"> &nbsp;&nbsp;</FONT></P>
<P class="ps12"><FONT class="fs90">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps12"><FONT class="fs89">ÓÕÂÀËÀ</FONT></P>
<P class="ps12"><FONT class="fs108">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè </FONT></P>
<P class="ps0"><FONT class="fs145"> "18" âåðåñíÿ 2015 ð. &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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ 922/4974/15</FONT></P>
<P class="ps2"><FONT class="fs94">          Êîëåã³ÿ ñóää³â ó ñêëàä³: ãîëîâóþ÷îãî ñóää³ Áîðîä³íî¿ Ë.²., ñóää³ Ãåòüìàíà Ð.À., ñóää³ Ëàê³çè Â.Â.</FONT></P>
<P class="ps3"><FONT class="fs107">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó </FONT><FONT class="fs144">Õàðê³âñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Õàðê³âñüê³é îáëàñò³, ì.Õàðê³â</FONT></P>
<P class="ps3"><FONT class="fs106">íà óõâàëó &nbsp;</FONT><FONT class="fs143">ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 03.09.2015ð. </FONT></P>
<P class="ps3"><FONT class="fs105">ó ñïðàâ³ ¹ </FONT><FONT class="fs142">922/4974/15</FONT></P>
<P class="ps3"><FONT class="fs104">çà çàÿâîþ </FONT><FONT class="fs141">Õàðê³âñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Õàðê³âñüê³é îáëàñò³, ì.Õàðê³â</FONT></P>
<P class="ps3"><FONT class="fs103">äî </FONT><FONT class="fs140">Êóë³í³÷³âñüêîãî âèðîáíè÷îãî óïðàâë³ííÿ æèòëîâî-êîìóíàëüíîãî ãîñïîäàðñòâà «Åë³òíå», ñ. Ðîäãîñïíå Õàðê³âñüêîãî ðàéîíó Õàðê³âñüêî¿ îáëàñò³</FONT></P>
<P class="ps3"><FONT class="fs102">ïðî &nbsp;</FONT><FONT class="fs139">âèçíàííÿ áàíêðóòîì</FONT></P>
<P class="ps5"><FONT class="fs101">ÂÑÒÀÍÎÂÈËÀ: </FONT></P>
<P class="ps9"><FONT class="fs138">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 03.09.2015ð. ó ñïðàâ³ ¹922/4974/15 (ñóääÿ Äçþáà Î.À.) â³äìîâëåíî Õàðê³âñüê³é ÎÄÏ² ÃÓ ÄÔÑ ó Õàðê³âñüê³é îáëàñò³ ó ïðèéíÿòò³ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî.</FONT></P>
<P class="ps9"><FONT class="fs137">Õàðê³âñüêà îáºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Õàðê³âñüê³é îáëàñò³ ç óõâàëîþ ñóäó ïåðøî¿ ³íñòàíö³¿ íå ïîãîäèëàñü òà çâåðíóëàñü äî Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïðîñèòü ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ òà ïðèéíÿòè íîâå ð³øåííÿ, ÿêèì çîáîâÿçàòè ì³ñöåâèé ãîñïîäàðñüêèé ñóä ïðèéíÿòè äî ðîçãëÿäó çàÿâó ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî Êóë³í³÷³âñüêîãî âèðîáíè÷îãî óïðàâë³ííÿ æèòëîâî-êîìóíàëüíîãî ãîñïîäàðñòâà «Åë³òíå». </FONT></P>
<P class="ps9"><FONT class="fs136">Îäíî÷àñíî àïåëÿíò ïðîñèòü ïîíîâèòè ñòðîê íà àïåëÿö³éíå îñêàðæåííÿ, â³äñòðî÷èòè ñïëàòó ñóäîâîãî çáîðó ó ñïðàâ³ äî ñ³÷íÿ 2016 ðîêó, ïîñèëàþ÷èñü íà òå, ùî ç 01.09.2015ð. íàáðàâ ÷èííîñò³ Çàêîí Óêðà¿íè «Ïðî âíåñåííÿ çì³í äî äåÿêèõ çàêîíîäàâ÷èõ àêò³â Óêðà¿íè ùîäî ñïëàòè ñóäîâîãî çáîðó», çã³äíî ç ÿêèì îðãàíè ïîäàòêîâî¿ ñëóæáè &nbsp;çîáîâÿçàí³ ñïëà÷óâàòè ñóäîâèé çá³ð &nbsp;íà çàãàëüíèõ óìîâàõ. Îäíàê êîøòîðèñîì Õàðê³âñüêî¿ ÎÄÏ² ÃÓ ÄÔÑ ó Õàðê³âñüê³é îáëàñò³ íà 2015ð. íå ïåðåäáà÷åíî âèòðàò íà îïëàòó ñóäîâîãî çáîðó. Âîäíî÷àñ êîøòè íà ñïëàòó ñóäîâîãî çáîðó ìîæóòü áóëè çàêëàäåí³ äî êîøòîðèñó Õàðê³âñüêî¿ ÎÄÏ² ÃÓ ÄÔÑ ó Õàðê³âñüê³é îáëàñò³ ó ñ³÷í³ 2016 ðîêó, êåðóþ÷èñü Çàêîíîì Óêðà¿íè «Ïðî äåðæàâíèé áþäæåò Óêðà¿íè íà 2016 ð³ê».</FONT></P>
<P class="ps10"><FONT class="fs93">Äîñë³äèâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè, êîëåã³ÿ ñóää³â ä³éøëà âèñíîâêó ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè, ç íàñòóïíèõ ï³äñòàâ.</FONT></P>
<P class="ps10"><FONT class="fs135">Â³äïîâ³äíî äî ñòàòò³ 4-2 ÃÏÊ Óêðà¿íè ïðàâîñóääÿ ó ãîñïîäàðñüêèõ ñóäàõ çä³éñíþºòüñÿ íà çàñàäàõ ð³âíîñò³ âñ³õ ó÷àñíèê³â ñóäîâîãî ïðîöåñó ïåðåä çàêîíîì ³ ñóäîì.</FONT></P>
<P class="ps10"><FONT class="fs134">×àñòèíîþ 3 ñòàòò³ 94 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ïåðåäáà÷åíî, ùî äî ñêàðãè äîäàþòüñÿ äîêàçè ñïëàòè ñóäîâîãî çáîðó ³ íàäñèëàííÿ êîï³¿ ñêàðãè ³íø³é ñòîðîí³ ó ñïðàâ³.</FONT></P>
<P class="ps10"><FONT class="fs133">Â³äïîâ³äíî äî ñòàòò³ 8 Çàêîíó Óêðà¿íè «Ïðî ñóäîâèé çá³ð», âðàõîâóþ÷è ìàéíîâèé ñòàí ñòîðîíè, ñóä ìîæå ñâîºþ óõâàëîþ â³äñòðî÷èòè àáî ðîçñòðî÷èòè ñïëàòó ñóäîâîãî çáîðó íà ïåâíèé ñòðîê, </FONT><FONT class="fs112">àëå íå äîâøå í³æ äî óõâàëåííÿ ñóäîâîãî ð³øåííÿ ó ñïðàâ³. </FONT></P>
<P class="ps9"><FONT class="fs132">Çã³äíî ³ç ïóíêòîì 3.1 Ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè &nbsp;â³ä 21.02. 2013 ð. N 7 «Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó VI Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè» òà 5</FONT> <FONT class="fs131">²íôîðìàö³éíîãî ëèñòà Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 05.07.2012 ð. N 01-06/869/2012 «Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Çàêîíó Óêðà¿íè «Ïðî ñóäîâèé çá³ð» êëîïîòàííÿ ïðî â³äñòðî÷åííÿ (ðîçñòðî÷åííÿ) ñïëàòè ñóäîâîãî çáîðó, çìåíøåííÿ éîãî ðîçì³ðó àáî çâ³ëüíåííÿ â³ä éîãî ñïëàòè ìîæå áóòè âèêëàäåíå â çàÿâ³ ÷è ñêàðç³, ÿê³ ïîäàþòüñÿ äî ãîñïîäàðñüêîãî ñóäó, àáî îêðåìèì äîêóìåíòîì. </FONT><FONT class="fs111">Îñîáà, ÿêà çàÿâëÿº â³äïîâ³äíå êëîïîòàííÿ, ïîâèííà íàâåñòè äîâîäè ³ ïîäàòè äîêàçè íà ï³äòâåðäæåííÿ òîãî, ùî ¿¿ ìàéíîâèé ñòàí ïåðåøêîäæàâ (ïåðåøêîäæàº) ñïëàò³ íåþ ñóäîâîãî çáîðó ó âñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³</FONT><FONT class="fs130">.</FONT> <FONT class="fs129">Ïðè öüîìó îñê³ëüêè ñòàòòåþ 129 Êîíñòèòóö³¿ Óêðà¿íè ÿê îäíó ³ç çàñàä ñóäî÷èíñòâà âèçíà÷åíî ð³âí³ñòü óñ³õ ó÷àñíèê³â ñóäîâîãî ïðîöåñó ïåðåä çàêîíîì ³ ñóäîì, îòæå, </FONT><FONT class="fs110">â òîìó ÷èñë³ é îðãàí³â äåðæàâíî¿ âëàäè, òî ñàì³ ëèøå îáñòàâèíè, ïîâ'ÿçàí³ ç ô³íàíñóâàííÿì óñòàíîâè ÷è îðãàí³çàö³¿ ç Äåðæàâíîãî áþäæåòó Óêðà¿íè òà â³äñóòí³ñòþ ó íüîìó êîøò³â, ïðèçíà÷åíèõ äëÿ ñïëàòè ñóäîâîãî çáîðó, íå ìîæóòü ââàæàòèñÿ ï³äñòàâîþ äëÿ çâ³ëüíåííÿ â³ä òàêî¿ ñïëàòè.</FONT></P>
<P class="ps11"><FONT class="fs128">Ó ñòàòò³ 5 Çàêîíó Óêðà¿íè «Ïðî ñóäîâèé çá³ð» (ç³ çì³íàìè òà äîïîâíåííÿìè ñòàíîì íà ìîìåíò ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè) âèçíà÷åíî ïåðåë³ê îñ³á, çâ³ëüíåíèõ â³ä ñïëàòè ñóäîâîãî çáîðó. Äî âêàçàíîãî ïåðåë³êó íå â³äíîñèòüñÿ Äåðæàâíà ïîäàòêîâà ñëóæáà Óêðà¿íè òà ¿¿ òåðèòîð³àëüí³ îðãàíè. </FONT></P>
<P class="ps11"><FONT class="fs127">Çà òàêèõ îáñòàâèí, íîðìàìè ÷èííîãî çàêîíîäàâñòâà Óêðà¿íè íå çâ³ëüíåíî çàÿâíèêà àïåëÿö³éíî¿ ñêàðãè &nbsp;â³ä ñïëàòè ñóäîâîãî çáîðó ó âñòàíîâëåíîìó çàêîíîì ïîðÿäêó, à îòæå ïîñèëàííÿ àïåëÿíòà íà òó îáñòàâèíó, ùî &nbsp;êîøòîðèñîì Õàðê³âñüêî¿ ÎÄÏ² ÃÓ ÄÔÑ ó Õàðê³âñüê³é îáëàñò³ íà 2015ð³ê. íå ïåðåäáà÷åíî âèòðàò íà îïëàòó ñóäîâîãî çáîðó, ÿê íà ï³äñòàâó, ÿêà ïîçáàâëÿº éîãî ìîæëèâîñò³ ñïëàòèòè ñóäîâèé çá³ð º íåîá´ðóíòîâàíîþ òà áåçï³äñòàâíîþ.</FONT></P>
<P class="ps11"><FONT class="fs126"> &nbsp;Â³äïîâ³äíî äî ñòàòò³ 33 ÃÏÊ Óêðà¿íè êîæíà ñòîðîíà ïîâèííà äîâåñòè ò³ îáñòàâèíè, íà ÿê³ âîíà ïîñèëàºòüñÿ ÿê íà ï³äñòàâó ñâî¿õ âèìîã ³ çàïåðå÷åíü.</FONT></P>
<P class="ps11"><FONT class="fs125">Àïåëÿíòîì ïðè ïîäàíí³ àïåëÿö³éíî¿ ñêàðãè íå íàäàíî íàëåæíèõ äîêàç³â, íà ÿê³ â³í ïîñèëàºòüñÿ, ÿê íà ï³äñòàâó â³äñòðî÷åííÿ ñïëàòè ñóäîâîãî çáîðó, à ñàìå êîøòîðèñó íà 2015ð³ê, ÿê ³ íå íàäàíî íàëåæíèõ äîêàç³â, ÿê³ á ï³äòâåðäæóâàëè éîãî ñêðóòíå ìàòåð³àëüíå ñòàíîâèùå òà íåìîæëèâ³ñòü ñïëàòè ñóäîâîãî çáîðó ó ðîçì³ð³, âèçíà÷åíîìó Çàêîíîì Óêðà¿íè «Ïðî ñóäîâèé çá³ð», ó ñòðîê, âèçíà÷åíèé äëÿ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè.</FONT></P>
<P class="ps9"><FONT class="fs124">Êð³ì òîãî, ó ïóíêò³ 3.2 Ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè &nbsp;â³ä 21.02. 2013 ð. N 7 çàçíà÷åíî, ùî ó ðàç³ â³äñòðî÷åííÿ àáî ðîçñòðî÷åííÿ ñïëàòè ñóäîâîãî çáîðó ãîñïîäàðñüêèé ñóä ïîâèíåí çàçíà÷èòè â óõâàë³ (ïðî ïðèéíÿòòÿ çàÿâè ÷è ñêàðãè äî ïðîâàäæåííÿ àáî â ³íø³é) êîíêðåòíèé ñòðîê (ñòðîêè) ñïëàòè ñóäîâîãî çáîðó, ÿêèé (ÿê³) íå ìîæå áóòè ï³çí³øèì çà äàòó, íà ÿêó ñóäîì ïðèçíà÷åíî ðîçãëÿä çàÿâè ÷è ñêàðãè. </FONT></P>
<P class="ps9"><FONT class="fs123">Àïåëÿíò ïðîñèòü â³äñòðî÷èòè ñïëàòó ñóäîâîãî çáîðó äî ñ³÷íÿ 2016ðîêó, îäíàê çà ïðèïèñàìè ñòàòò³ 8 Çàêîíó Óêðà¿íè «Ïðî ñóäîâèé çá³ð» ñóä ìîæå â³äñòðî÷èòè ñïëàòó ñóäîâîãî çáîðó íà ñòðîê íå äîâøå í³æ äî óõâàëåííÿ ñóäîâîãî ð³øåííÿ ó ñïðàâ³.</FONT></P>
<P class="ps9"><FONT class="fs122">Âèìîãàìè ñòàòò³ 102 ÃÏÊ Óêðà¿íà âñòàíîâëåíî, ùî àïåëÿö³éíà ñêàðãà íà óõâàëó ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ðîçãëÿäàºòüñÿ ïðîòÿãîì ïÿòíàäöÿòè äí³â ç äíÿ ïîñòàíîâëåííÿ óõâàëè ïðî ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè äî ïðîâàäæåííÿ.</FONT></P>
<P class="ps9"><FONT class="fs121">Òàêèì ÷èíîì, êëîïîòàííÿ ñêàðæíèêà º íåîá´ðóíòîâàíèì òà òàêèì, ùî ñóïåðå÷èòü âèìîãàì ÷èííîãî çàêîíîäàâñòâà ùîäî ìîæëèâîãî ñòðîêó â³äñòðî÷åííÿ ñóäîâîãî çáîðó, à îòæå ó ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ â³äñóòí³ ïðàâîâ³ ï³äñòàâè äëÿ éîãî çàäîâîëåííÿ, ó çâÿçêó ç ÷èì äàíå êëîïîòàííÿ ï³äëÿãàº â³äõèëåííþ. &nbsp;&nbsp;</FONT></P>
<P class="ps9"><FONT class="fs120">Çã³äíî ç ïóíêòîì 3 ÷àñòèíè 1 ñòàòò³ 97 ÃÏÊ Óêðà¿íè àïåëÿö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó òà ïîâåðòàºòüñÿ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì, ÿêùî ñêàðãè íå äîäàíî äîêóìåíò³â, ùî ï³äòâåðäæóþòü ñïëàòó ñóäîâîãî çáîðó ó âñòàíîâëåíèõ ïîðÿäêó ³ ðîçì³ð³. </FONT></P>
<P class="ps9"><FONT class="fs119">Ç îãëÿäó íà âèêëàäåíå, àïåëÿö³éíà ñêàðãà ï³äëÿãàº ïîâåðíåííþ.</FONT></P>
<P class="ps9"><FONT class="fs118">Êåðóþ÷èñü ñò.86, ï. 3 ÷.1 ñò.97, ñò.99 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â Õàðê³âñüêîãî àïåëÿö³éíîãî &nbsp;ãîñïîäàðñüêîãî ñóäó &nbsp;</FONT></P>
<P class="ps13"><FONT class="fs100">ÓÕÂÀËÈËÀ :</FONT></P>
<P class="ps10"><FONT class="fs117">Àïåëÿö³éíó ñêàðãó Õàðê³âñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Õàðê³âñüê³é îáëàñò³, ì.Õàðê³â</FONT></P>
<P class="ps6"><FONT class="fs116">íà óõâàëó &nbsp;ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 03.09.2015ð. ó ñïðàâ³ ¹ 922/4974/15 ïîâåðíóòè çàÿâíèêîâ³. </FONT></P>
<P class="ps10"><FONT class="fs115">Äîäàòîê: ò³ëüêè çàÿâíèêàì  àïåëÿö³éíà ñêàðãà íà 3 àðêóøàõ ç äîäàòêîì íà 147 àðêóøàõ òà êîíâåðò.</FONT><FONT class="fs99"> </FONT></P>
<P class="ps8"><FONT class="fs98">Ãîëîâóþ÷èé 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Áîðîä³íà Ë.².</FONT></P>
<P class="ps7"><FONT class="fs97">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;&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;Ãåòüìàí Ð.À.</FONT></P>
<P><FONT class="fs114">           &nbsp;</FONT><FONT class="fs96">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;&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;Ëàê³çà Â.Â.</FONT></P>
<P><FONT class="fs92"> &nbsp; </FONT></P>