<TITLE>917/1950/15</TITLE>
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<P class="ps12"><FONT class="fs23"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps9"><FONT class="fs19"> &nbsp;&nbsp;</FONT></P>
<P class="ps9"><FONT class="fs74">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps9"><FONT class="fs73">ÓÕÂÀËÀ</FONT></P>
<P class="ps9"><FONT class="fs89">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè </FONT></P>
<P class="ps0"><FONT class="fs128"> "05" æîâòíÿ 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ 917/1950/15</FONT></P>
<P class="ps4"><FONT class="fs77">Ó ñêëàä³ êîëåã³¿ ñóää³â: ãîëîâóþ÷èé ñóääÿ Çäîðîâêî Ë.Ì., ñóääÿ Ïëàõîâ Î.Â., ñóääÿ Øóòåíêî ².À., </FONT></P>
<P class="ps3"><FONT class="fs127">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó Êðåìåí÷óöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî Óïðàâë³ííÿ ÄÔÑ ó Ïîëòàâñüê³é îáëàñò³ &nbsp;</FONT><FONT class="fs88">(âõ.¹ 4701 Ï/2)</FONT><FONT class="fs126"> íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ â³ä "08" âåðåñíÿ 2015 ð. ó ñïðàâ³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 917/1950/15 </FONT></P>
<P class="ps5"><FONT class="fs125">çà &nbsp;çàÿâîþ Êðåìåí÷óöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ïîëòàâñüê³é îáëàñò³ </FONT></P>
<P class="ps5"><FONT class="fs124">äî &nbsp;&nbsp;&nbsp;ÒÎÂ "Ìåãà-Õîëäèíã" (³ä. êîä 35642197)</FONT></P>
<P class="ps5"><FONT class="fs123">ïðî áàíêðóòñòâî</FONT></P>
<P class="ps10"><FONT class="fs87">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps8"><FONT class="fs122">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ â³ä 08.09.2015ð. ó ñïðàâ³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 917/1950/15 (ñóääÿ ²âàíêî Ë.À.) ïîâåðíóòî çàÿâó Êðåìåí÷óöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî Óïðàâë³ííÿ ÄÔÑ ó Ïîëòàâñüê³é îáëàñò³ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ÒÎÂ "Ìåãà-Õîëäèíã" áåç ðîçãëÿäó.</FONT></P>
<P class="ps8"><FONT class="fs121">Êðåìåí÷óöüêà ÎÄÏ² ÃÓ ÄÔÑ ó Ïîëòàâñüê³é îáëàñò³ íå ïîãîäèëàñü ç âèíåñåíîþ ãîñïîäàðñüêèì ñóäîì Ïîëòàâñüêî¿ îáëàñò³ 08.09.2015ð. ó äàí³é ñïðàâ³ óõâàëîþ òà çâåðíóëàñü ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ç ïîñèëàííÿì íà ïîðóøåííÿ ñóäîì ïåðøî¿ ³íñòàíö³¿ íîðì ïðîöåñóàëüíîãî ïðàâà ïðîñèòü ñêàñóâàòè îñêàðæóâàíó óõâàëó òà ïîâåðíóòè ñïðàâó íà ðîçãëÿä äî ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó.</FONT></P>
<P class="ps8"><FONT class="fs120">Ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè òà àïåëÿö³éíî¿ ñêàðãè, ñóäîâà êîëåã³ÿ ä³éøëà âèñíîâêó ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè çàÿâíèêîâ³, çâàæàþ÷è íà íàñòóïíå.</FONT></P>
<P class="ps7"><FONT class="fs119">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="ps8"><FONT class="fs118">×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="ps8"><FONT class="fs117">ßê âáà÷àºòüñÿ ç àïåëÿö³éíî¿ ñêàðãè, çàÿâíèê ââàæàº, ùî â³í çâ³ëüíåíèé â³ä ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè. Â îá´ðóíòóâàííÿ ñâîº¿ ïîçèö³¿ çàçíà÷àº, ùî â³í çâåðíóâñÿ äî ãîñïîäàðñüêîãî ñóäó ³ç çàÿâîþ ïðî ïîðóøåííÿ ïðîâàäæåííÿ ñïðàâè ïðî áàíêðóòñòâî ó ñåðïí³ 2015ð., ñòàíîì íà âêàçàíó äàòó Êðåìåí÷óöüêà ÎÄÏ², ÿê îðãàí äîõîä³â ³ çáîð³â, ó â³äïîâ³äíîñò³ äî ï. 21 ÷. 1 ñòàòò³ 5 Çàêîíó "Ïðî ñóäîâèé çá³ð" áóëî çâ³ëüíåíî â³ä ñïëàòè ñóäîâîãî çáîðó. Îòæå, ÿê ââàæàº àïåëÿíò, îñê³ëüêè â³í áóâ çâ³ëüíåíèé â³ä ñïëàòè ñóäîâîãî çáîðó íà äàòó ïîäàííÿ íèì çàÿâè ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî äî ñóäó ïåðøî¿ ³íñòàíö³¿, òî â³í çâ³ëüíåíèé ³ â³ä ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ïðî ïîâåðíåííÿ ö³º¿ çàÿâè.</FONT></P>
<P class="ps8"><FONT class="fs116">Îäíàê, ñóäîâà êîëåã³ÿ ââàæàº, ùî òàêà ïîçèö³ÿ çàÿâíèêà àïåëÿö³éíî¿ ñêàðãè íå ´ðóíòóºòüñÿ íà íîðìàõ çàêîíó òà º ïîìèëêîâîþ.</FONT></P>
<P class="ps8"><FONT class="fs115">Ñïëàòà ñóäîâîãî çáîðó ðåãóëþºòüñÿ Çàêîíîì Óêðà¿íè "Ïðî ñóäîâèé çá³ð".</FONT></P>
<P class="ps8"><FONT class="fs114">Çàêîíîì Óêðà¿íè ¹ 484-VIII â³ä 22.05.2015ð. âíåñåí³ çì³íè äî Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð". &nbsp;Ó ñòàòò³ 5 Çàêîíó Óêðà¿íè «Ïðî ñóäîâèé çá³ð» âèçíà÷åíî ïåðåë³ê îñ³á, çâ³ëüíåíèõ â³ä ñïëàòè ñóäîâîãî çáîðó. </FONT><FONT class="fs86">Äî âêàçàíîãî ïåðåë³êó íå â³äíîñèòüñÿ îðãàíè Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè</FONT><FONT class="fs113">. Â³äïîâ³äíî äî ïåðåõ³äíèõ ïîëîæåíü âêàçàíîãî çàêîíó â³í </FONT><FONT class="fs95">âñòóïàº â çàêîííó ñèëó ç 01.09.2015ð.</FONT><FONT class="fs112"> </FONT></P>
<P class="ps8"><FONT class="fs111">Êðåìåí÷óöüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî Óïðàâë³ííÿ ÄÔÑ ó Ïîëòàâñüê³é îáëàñò³ </FONT><FONT class="fs94">çâåðíóëàñü ç àïåëÿö³éíîþ ñêàðãîþ 19.09.2015ð.,</FONT><FONT class="fs110"> îòæå ïîëîæåííÿ Çàêîíó Óêðà¿íè â³ä 22.05.2015ð., ÿêèìè âíåñåí³ çì³íè äî Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð", âñòóïèëè â çàêîííó ñèëó.</FONT></P>
<P class="ps8"><FONT class="fs109">Âðàõîâóþ÷è âèêëàäåíå, çàÿâíèê àïåëÿö³éíî¿ ñêàðãè Êðåìåí÷óöüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî Óïðàâë³ííÿ ÄÔÑ ó Ïîëòàâñüê³é îáëàñò³ </FONT><FONT class="fs93">íå çâ³ëüíåíà â³ä ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè.</FONT></P>
<P class="ps8"><FONT class="fs108">Êð³ì òîãî, ñóäîâà êîëåã³ÿ çàçíà÷àº íàñòóïíå. Ñòàòòÿ 93 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè âñòàíîâëþº, ùî àïåëÿö³éíà ñêàðãà ïîäàºòüñÿ íà ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ïðîòÿãîì äåñÿòè äí³â, à íà </FONT><FONT class="fs92">óõâàëó ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó - ïðîòÿãîì </FONT><FONT class="fs79">ï'ÿòè äí³â ç äíÿ ¿õ îãîëîøåííÿ ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì</FONT><FONT class="fs85">.</FONT><FONT class="fs107"> Ó ðàç³, ÿêùî â ñóäîâîìó çàñ³äàíí³ áóëî îãîëîøåíî âñòóïíó òà ðåçîëþòèâíó ÷àñòèíó ð³øåííÿ, </FONT><FONT class="fs91">çàçíà÷åíèé ñòðîê îá÷èñëþºòüñÿ ç äíÿ ï³äïèñàííÿ ð³øåííÿ</FONT><FONT class="fs106">, îôîðìëåíîãî â³äïîâ³äíî äî ñòàòò³ 84 öüîãî Êîäåêñó.</FONT></P>
<P class="ps8"><FONT class="fs105">Îñêàðæóâàíà óõâàëà âèíåñåíà ãîñïîäàðñüêèì ñóäîì Ïîëòàâñüêî¿ îáëàñò³ 08.09.2015ð., îòæå ãðàí³÷íèé ñòðîê äëÿ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà íå¿ 14.09.2015ð.</FONT></P>
<P class="ps8"><FONT class="fs104">Â³äïîâ³äíî äî â³äòèñêó ïå÷àòêè ïîøòîâîãî â³ää³ëåííÿ íà êîíâåðò³ àïåëÿö³éíà ñêàðãà ïîäàíà 18.09.2015ð., îòæå &nbsp;ï³ñëÿ âñòàíîâëåíîãî çàêîíîì ñòðîêó. Äî àïåëÿö³éíî¿ ñêàðãè íå äîäàíî êëîïîòàííÿ ïðî éîãî â³äíîâëåííÿ.</FONT></P>
<P class="ps8"><FONT class="fs103">Çã³äíî ç ï, 3 òà ï. 4 ñòàòò³ 97 ÃÏÊ Óêðà¿íè àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ïîñòàíîâëÿº óõâàëó ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè ó âèïàäêàõ, ÿêùî äî ñêàðãè íå äîäàíî äîêóìåíò³â, ùî ï³äòâåðäæóþòü ñïëàòó ñóäîâîãî çáîðó ó âñòàíîâëåíîìó ïîðÿäêó òà ðîçì³ð³ òà âîíà ïîäàíà ï³ñëÿ çàê³í÷åííÿ ñòðîêó, âñòàíîâëåíîãî äëÿ ¿¿ ïîäàííÿ, áåç êëîïîòàííÿ ïðî ïîíîâëåííÿ öüîãî ñòðîêó.</FONT></P>
<P class="ps8"><FONT class="fs102">Çâàæàþ÷è íà òå, ùî äî àïåëÿö³éíî¿ ñêàðãè íå äîäàíî äîêàç³â ñïëàòè ñóäîâîãî çáîðó òà ñêàðãó ïîäàíî ï³ñëÿ çàê³í÷åííÿ âñòàíîâëåíîãî çàêîíîì ñòðîêó äëÿ ¿¿ ïîäàííÿ, ñóäîâà êîëåã³ÿ ä³éøëà âèñíîâêó ïðî ¿¿ ïîâåðíåííÿ çàÿâíèêó.</FONT></P>
<P class="ps6"><FONT class="fs101">Ñóäîâà êîëåã³ÿ çâåðòàº óâàãó çàÿâíèêà íà òå, ùî ï³ñëÿ óñóíåííÿ îáñòàâèí, ùî ñòàëè ïðè÷èíîþ ïîâåðíåííÿ ñêàðãè, çàçíà÷åíèõ ó ïóíêò³ 3 ÷àñòèíè 1 ñò. 97 ÃÏÊ, ñòîðîíà ó ñïðàâ³ ìàº ïðàâî ïîâòîðíî ïîäàòè àïåëÿö³éíó ñêàðãó, à ïðîêóðîð ïîäàòè àïåëÿö³éíó ñêàðãó ó çàãàëüíîìó ïîðÿäêó.</FONT></P>
<P class="ps8"><FONT class="fs100">Ó ðàç³ ïðîïóñêó ñòðîêó îñêàðæåííÿ àïåëÿö³éíà ñêàðãà ìàº áóòè ïîäàíà ïîâòîðíî ëèøå ç ìîòèâîâàíèì êëîïîòàííÿì ïðî éîãî â³äíîâëåííÿ.</FONT></P>
<P class="ps8"><FONT class="fs99">Êåðóþ÷èñü ñò. 86, ï. ï. 3, 4 ñò. 97 &nbsp;Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè,</FONT></P>
<P class="ps10"><FONT class="fs84">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps6"><FONT class="fs98">1. Ïîâåðíóòè àïåëÿö³éíó ñêàðãó Êðåìåí÷óöüê³é îá'ºäíàí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ Ãîëîâíîãî Óïðàâë³ííÿ ÄÔÑ ó Ïîëòàâñüê³é îáëàñò³ .</FONT></P>
<P><FONT class="fs97">Äîäàòîê: çàÿâíèêó - ìàòåð³àëè ñêàðãè íà 11 &nbsp;àðê. òà êîíâåðò </FONT></P>
<P><FONT class="fs83">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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Çäîðîâêî Ë.Ì. &nbsp;</FONT></P>
<P><FONT class="fs82">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;Ïëàõîâ Î.Â. &nbsp;</FONT></P>
<P><FONT class="fs81">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;Øóòåíêî ².À.</FONT><FONT class="fs76"> &nbsp; </FONT></P>