<TITLE>917/2008/15</TITLE>
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<P class="ps6"><FONT class="fs102"> &nbsp;</FONT><FONT class="fs100"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps3"><FONT class="fs56">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ</FONT></P>
<P class="ps3"><FONT class="fs55">ÏÎËÒÀÂÑÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps3"><FONT class="fs54">Ó Õ Â À Ë À</FONT></P>
<P><FONT class="fs91"> </FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14.09.2015ð. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 ¹ 917/2008/15 </P>
<P class="ps0"><FONT class="fs63">Ñóääÿ &nbsp;²âàíêî Ë.À.</FONT><FONT class="fs88">, ðîçãëÿíóâøè äîêóìåíòè</FONT></P>
<P class="ps0"><FONT class="fs62">çà çàÿâîþ</FONT><FONT class="fs87"> Êðåìåí÷óöüêî¿ îá"ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ïîëòàâñüê³é îáëàñò³, ì.Êðåìåí÷óê, ³äåíò. êîä 39780421</FONT></P>
<P class="ps0"><FONT class="fs61">äî </FONT><FONT class="fs86">ïðèâàòíîãî ï³äïðèºìñòâà "ÁÓÄ-ÂÁÐ", ì.Êðåìåí÷óê, âóë.Ïðîôñï³ëêîâà, 1, ³äåíò. êîä 34852468</FONT></P>
<P class="ps0"><FONT class="fs60">ïðî</FONT><FONT class="fs85"> ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî </FONT></P>
<P class="ps1"><FONT class="fs59">âñòàíîâèâ:</FONT><FONT class="fs84"> &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs83">- äàíó çàÿâó (âèõ.¹ 3324/10 â³ä 26.08.2015 ðîêó) ïîäàíî áåç äîäåðæàííÿ âèìîã Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", à ñàìå:</FONT></P>
<P class="ps1"><FONT class="fs82">          Çã³äíî ñò.2 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì"(íàäàë³ - Çàêîí) ïðîâàäæåííÿ ó ñïðàâàõ ïðî áàíêðóòñòâî ðåãóëþºòüñÿ öèì Çàêîíîì, Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè, ³íøèìè çàêîíîäàâ÷èìè àêòàìè Óêðà¿íè. </FONT></P>
<P class="ps1"><FONT class="fs81">          ×àñòèíîþ 3 ñòàòò³ 10 Çàêîíó âñòàíîâëåíî, ùî ñïðàâà ïðî áàíêðóòñòâî ïîðóøóºòüñÿ ãîñïîäàðñüêèì ñóäîì, ÿêùî áåçñï³ðí³ âèìîãè êðåäèòîðà 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></P>
<P class="ps1"><FONT class="fs80">          Â³äïîâ³äíî äî ÷.3 ñò. 10 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" áåçñï³ðí³ âèìîãè êðåäèòîð³â - ãðîøîâ³ âèìîãè êðåäèòîð³â, ï³äòâåðäæåí³ ñóäîâèì ð³øåííÿì, ùî íàáðàëî çàêîííî¿ ñèëè, ³ ïîñòàíîâîþ ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, çã³äíî ç ÿêèì â³äïîâ³äíî äî çàêîíîäàâñòâà çä³éñíþºòüñÿ ñïèñàííÿ êîøò³â ç ðàõóíê³â áîðæíèêà.</FONT></P>
<P class="ps1"><FONT class="fs79">          Ó çâ»ÿçêó ç âèíèêíåííÿì ó ñóäîâ³é ïðàêòèö³ ïèòàíü ùîäî çàñòîñóâàííÿ Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» (ó ðåäàêö³¿ Çàêîíó Óêðà¿íè â³ä 22.12.2011 ¹ 4212-VI) Âèùèé ãîñïîäàðñüêèé ñóä Óêðà¿íè ²íôîðìàö³éíèì ëèñòîì â³ä 03.06.2015 ¹ 01-06/904/15 âí³ñ çì³íè ³ äîïîâíåííÿ äî ï. 8 ²íôîðìàö³éíîãî ëèñòà ÂÃÑÓ â³ä 28.03.2013 ðîêó ¹ 01-06/606/2013 «Ïðî Çàêîí Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» (ó ðåäàêö³¿ Çàêîíó Óêðà¿íè â³ä 22.12.2011 ¹ 4212- VI) òàêîãî çì³ñòó:</FONT></P>
<P class="ps1"><FONT class="fs78">«Ùî æ äî áåçñï³ðíîñò³ ãðîøîâèõ âèìîã ³í³ö³þþ÷îãî êðåäèòîðà  îðãàíó äîõîä³â ³ çáîð³â, òî âðàõîâóþ÷è, ùî ñòÿãíåííÿ ç ðàõóíê³â áîðæíèêà  þðèäè÷íî¿ îñîáè êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó çä³éñíþºòüñÿ â³äïîâ³äíî äî óìîâ ³ ïîðÿäêó, âèçíà÷åíèõ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè, à íå Çàêîíîì Óêðà¿íè «Ïðî âèêîíàâ÷å ïðîâàäæåííÿ», äîêàçàìè ¿õ ï³äòâåðäæåííÿ º ð³øåííÿ ñóäó ïðî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, ùî íàáðàëî çàêîííî¿ ñèëè, ³íêàñîâ³ äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó äîõ³ä áþäæåòó â ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà äîêàçè âæèòòÿ â³äïîâ³äíèõ çàõîä³â ùîäî îòðèìàííÿ çàáîðãîâàíîñò³ çà ïðîöåäóðîþ, ïåðåäáà÷åíîþ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè».</FONT></P>
<P class="ps1"><FONT class="fs77">          Â³äïîâ³äíî äî ïóíêòó 95.3 ñòàòò³ 95 öüîãî Êîäåêñó 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.</FONT></P>
<P class="ps1"><FONT class="fs76">          ²ç çì³ñòó íàâåäåíî¿ çàêîíîäàâ÷î¿ íîðìè âèïëèâàº, ùî Ïîäàòêîâèì êîäåêñîì Óêðà¿íè âñòàíîâëåíî îñîáëèâèé ïîðÿäîê âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â ç ïëàòíèêà ïîäàòê³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó. Îðãàíàìè ñòÿãíåííÿ çà òàêèìè ð³øåííÿìè, ÿê³ çä³éñíþþòü ïðîöåäóðó ¿õ ïðèìóñîâîãî âèêîíàííÿ, º êîíòðîëþþ÷³ îðãàíè â ðîçóì³íí³ Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps1"><FONT class="fs75">          Îòæå, ÷èííå çàêîíîäàâñòâî ïåðåäáà÷àº îêðåìèé ïîðÿäîê ïðèìóñîâîãî âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó. Ïðè öüîìó îðãàíè äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè äî ö³º¿ ïðîöåäóðè íå çàëó÷àþòüñÿ. Ïðîöåäóðà ïîãàøåííÿ ïîäàòêîâîãî áîðãó º ñàìîñò³éíîþ ïðîöåäóðîþ, ÿêà ðåãóëþºòüñÿ îêðåìèìè íîðìàìè, à ñàìå Ïîäàòêîâèì êîäåêñîì Óêðà¿íè, à íå Çàêîíîì Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ".</FONT></P>
<P class="ps1"><FONT class="fs74">          Ïðè öüîìó, êîëåã³ÿ ñóää³â Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â ïîñòàíîâ³ ¹ 925/1941/14 â³ä 17.02.2015 ðîêó çâåðíóëà óâàãó íà òå, ùî ïåðåá³ã òðüîõì³ñÿ÷íîãî ñòðîêó, âèçíà÷åíîãî ÷àñò.3 ñò.10 Çàêîíó, ïî÷èíàºòüñÿ ç ìîìåíòó ïðèéíÿòòÿ áàíêîì ïëàòíèêà (áîðæíèêà) ³íêàñîâîãî 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. </FONT></P>
<P class="ps1"><FONT class="fs73">          Ç ïîäàíî¿ Êðåìåí÷óöüêîþ ÎÄÏ² çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ÏÏ "ÁÓÄ-ÂÁÐ" âáà÷àºòüñÿ, ùî êðåäèòîð ÿê äîêàç áåçñï³ðíîñò³ ñâî¿õ âèìîã ïîñèëàºòüñÿ íà ïîñòàíîâó Ïîëòàâñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó ¹ 816/1075/15-à â³ä 16.04.2015 ðîêó òà ³íêàñîâ³ äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó äîõ³ä áþäæåòó â ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó.</FONT></P>
<P class="ps1"><FONT class="fs72">          Çàçíà÷åí³ êðåäèòîðîì ³íêàñîâ³ äîðó÷åííÿ äàòîâàí³ 07 ëèïíÿ 2015 ðîêó. Òàêèì ÷èíîì, âñòàíîâëåíèé Çàêîíîì òðüîõì³ñÿ÷íèé ñòðîê çàê³í÷óºòüñÿ 07 æîâòíÿ 2015 ðîêó. Çàÿâà Êðåìåí÷óöüêî¿ ÎÄÏ² ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî ÏÏ "ÁÓÄ-ÂÁÐ" äàòîâàíà 26.08.2015 ðîêó òà çàðåºñòðîâàíà â ãîñïîäàðñüêîìó ñóä³ Ïîëòàâñüêî¿ îáëàñò³ 09.09.2015 ðîêó (âõ.¹ 2222/15), òîáòî äî çàê³í÷åííÿ âñòàíîâëåíîãî ÷.3 ñò.10 Çàêîíó ñòðîêó.</FONT></P>
<P class="ps1"><FONT class="fs71">                     &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs70">          Ó â³äïîâ³äíîñò³ äî ï.1 ñò.15 Çàêîíó, ãîñïîäàðñüêèé ñóä ïîâåðòàº çàÿâó ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî 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 ÷àñò.3 ñò.10 Çàêîíó, ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì.</FONT></P>
<P class="ps1"><FONT class="fs69">          Ç âðàõóâàííÿì âèùåçàçíà÷åíèõ îáñòàâèí, çàÿâà Êðåìåí÷óöüêî¿ ÎÄÏ² ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ÏÏ "ÁÓÄ-ÂÁÐ ï³äëÿãàº ïîâåðíåííþ áåç ðîçãëÿäó.</FONT></P>
<P class="ps1"><FONT class="fs68">          Ïðè öüîìó, çàçíà÷àºìî, ùî ïîâåðíåííÿ çàÿâè ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî íå ïåðåøêîäæàº ïîâòîðíîìó çâåðíåííþ ç òàêîþ çàÿâîþ äî ãîñïîäàðñüêîãî ñóäó ó âñòàíîâëåíîìó ïîðÿäêó (ñò.15 ï.2 Çàêîíó).</FONT></P>
<P class="ps1"><FONT class="fs67">          Ç âðàõóâàííÿì âèêëàäåíîãî òà êåðóþ÷èñü ñò. 15 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, ñóä, - </FONT></P>
<P><FONT class="fs66"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs58">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs65">Ïîâåðíóòè çàÿâó Êðåìåí÷óöüêî¿ îá"ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ïîëòàâñüê³é îáëàñò³ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ïðèâàòíîãî ï³äïðèºìñòâà "ÁÓÄ-ÂÁÐ" áåç ðîçãëÿäó.</FONT></P>
<P class="ps5">          Äîäàòîê: çàÿâà (âèõ.¹ 3324/10 â³ä 26.08.2015 ðîêó) òà äîäàí³ äî íå¿ ìàòåð³àëè </P>
<P><FONT class="fs90">          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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;²âàíêî Ë.À. </FONT></P>