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<P class="ps14"><FONT class="fs66"> </FONT><FONT class="fs150"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps5"><FONT class="fs69">ÂÈÙÈÉ &nbsp;ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ &nbsp;ÓÊÐÀ¯ÍÈ</FONT></P>
<P class="ps5"><FONT class="fs68">ÓÕÂÀËÀ</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="33 %" class="tds4"><P><FONT class="fs94"> 16 æîâòíÿ 2015 ðîêó </FONT></P></TD><TD width="67 %" class="tds4"><P class="ps13"><FONT class="fs93">Ñïðàâà ¹ 916/4281/14 </FONT></P></TD></TR>
<P class="ps2"><FONT class="fs148"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs92">Êîëåã³ÿ ñóää³â &nbsp;Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ó ñêëàä³:</FONT></P>
<P class="ps2"><FONT class="fs91">Ãîëîâóþ÷îãî ñóää³ &nbsp;&nbsp;&nbsp;</FONT>Êóçüìåíêà Ì.Â.,</P>
<P class="ps2"><FONT class="fs90">ñóää³ &nbsp;&nbsp;&nbsp;&nbsp;&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>Âàñèùàêà ².Ì.,</P>
<P><FONT class="fs89">ñóää³ &nbsp;&nbsp;&nbsp;&nbsp;&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>Ñòóäåíöÿ Â.².,</P>
<P><FONT class="fs88">ðîçãëÿíóâøè </FONT></P>
<P><FONT class="fs87">êàñàö³éíó ñêàðãó </FONT>Ðîçä³ëüíÿíñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ </P>
<P class="ps12"> &nbsp;Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ â Îäåñüê³é îáëàñò³</P>
<P class="ps7"><FONT class="fs86">íà &nbsp;&nbsp;&nbsp;&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>ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ </P>
<P class="ps8"> &nbsp;â³ä 11.12.2014 ð. òà ïîñòàíîâó Îäåñüêîãî àïåëÿö³éíîãî </P>
<P class="ps8"> &nbsp;ãîñïîäàðñüêîãî ñóäó â³ä 25.03.2015 ð.</P>
<P><FONT class="fs85">ó ñïðàâ³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>¹ 916/4281/14<FONT class="fs84"> </FONT>ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³</P>
<P><FONT class="fs83">çà ïîçîâîì &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>Ðîçä³ëüíÿíñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ </P>
<P class="ps12"> &nbsp;Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ â Îäåñüê³é îáëàñò³</P>
<P><FONT class="fs82">äî</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Òîâàðèñòâà ç äîäàòêîâîþ â³äïîâ³äàëüí³ñòþ "Çàòèøàíñüêå </P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;õë³áîïðèéìàëüíå ï³äïðèºìñòâî"</P>
<P><FONT class="fs81">òðåòÿ îñîáà &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>Óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó </P>
<P class="ps12"> Ôðóíç³âñüêîìó ðàéîí³ Îäåñüêî¿ îáëàñò³</P>
<P><FONT class="fs80">ïðî                     &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>ñòÿãíåííÿ 194 391,00 ãðí.<FONT class="fs79"> &nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps5"><FONT class="fs78">â ñ ò à í î â è ë à :</FONT></P>
<P class="ps3">Ðîçä³ëüíÿíñüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ â Îäåñüê³é îáëàñò³<FONT class="fs77"> </FONT>çâåðíóëàñÿ äî Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ç êàñàö³éíîþ ñêàðãîþ íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 11.12.2014 ð. òà ïîñòàíîâó Îäåñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 25.03.2015 ð., ïðèéíÿò³ ó ñïðàâ³ ¹ 916/4281/14 ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³.</P>
<P class="ps3">Îäíî÷àñíî ñêàðæíèêîì ïîäàíî êëîïîòàííÿ ïðî â³äíîâëåííÿ ñòðîêó, âñòàíîâëåíîãî äëÿ îñêàðæåííÿ ñóäîâîãî àêòà â êàñàö³éíîìó ïîðÿäêó.</P>
<P class="ps3">Ïîäàíå êëîïîòàííÿ ïðî â³äíîâëåííÿ ïðîïóùåíîãî ñòðîêó ï³äëÿãàº â³äõèëåííþ, à ïîäàíà êàñàö³éíà ñêàðãà &nbsp;- ïîâåðíåííþ &nbsp;ñêàðæíèêó, ç òàêèõ ï³äñòàâ. </P>
<P class="ps3">Â³äïîâ³äíî äî ñò. 110 ÃÏÊ Óêðà¿íè êàñàö³éíà ñêàðãà ìîæå áóòè ïîäàíà ïðîòÿãîì äâàäöÿòè äí³â ç äíÿ íàáðàííÿ ñóäîâèì ð³øåííÿì àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó çàêîííî¿ ñèëè.</P>
<P class="ps3">Ïîñòàíîâà àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó, â ñèëó ñò. 105 ÃÏÊ Óêðà¿íè, íàáèðàº çàêîííî¿ ñèëè ç äíÿ ¿¿ ïðèéíÿòòÿ.</P>
<P class="ps3">Îñïîðþâàíà ñêàðæíèêîì ïîñòàíîâà Îäåñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó íàáðàëà çàêîííî¿ ñèëè 25.03.2015 ð., îòæå, îñòàíí³é äåíü ñòðîêó, âñòàíîâëåíîãî äëÿ îñêàðæåííÿ ¿¿ â êàñàö³éíîìó ïîðÿäêó,  <FONT class="fs97">14.04.2015 ð.</FONT> </P>
<P class="ps3">ßê âáà÷àºòüñÿ, êàñàö³éíà ñêàðãà çäàíà â³ää³ëåííþ çâ'ÿçêó äëÿ íàïðàâëåííÿ äî Îäåñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 class="fs96">ëèøå 25.08.2015 ð.</FONT>, òîáòî ç ïîðóøåííÿì âñòàíîâëåíîãî ñòðîêó.</P>
<P class="ps3">Çã³äíî ñò. 53 ÃÏÊ Óêðà¿íè, ãîñïîäàðñüêèé ñóä çà çàÿâîþ ñòîðîíè, ïðîêóðîðà ÷è ç ñâîº¿ ³í³ö³àòèâè ìîæå âèçíàòè ïðè÷èíó ïðîïóñêó âñòàíîâëåíîãî çàêîíîì ïðîöåñóàëüíîãî ñòðîêó ïîâàæíîþ ³ â³äíîâèòè ïðîïóùåíèé ñòðîê.</P>
<P class="ps3">Çâåðòàþ÷èñü ç êëîïîòàííÿì ïðî â³äíîâëåííÿ ïðîïóùåíîãî ñòðîêó, ñêàðæíèê âêàçóº íà òå, ùî:</P>
<P class="ps3">- 21.04.2015 ð. ïðåäñòàâíèêîì Ðîçä³ëüíÿíñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ â Îäåñüê³é îáëàñò³ áóëî ïîäàíî çàÿâó ùîäî îòðèìàííÿ êîï³¿ ïîñòàíîâè Îäåñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 25.03.2015 ð.;</P>
<P class="ps3">- 13.08.2015 ð. êîï³þ ïîñòàíîâè ïðåäñòàâíèêîì ñêàðæíèêà áóëî îòðèìàíî ï³ä ðîçïèñêó;</P>
<P class="ps3">- 14.08.2015 ð. âêàçàíà ïîñòàíîâà àïåëÿö³éíî¿ ³íñòàíö³¿ áóëà çàðåºñòðîâàíà â êàíöåëÿð³¿ Ðîçä³ëüíÿíñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ â Îäåñüê³é îáëàñò³, ùî ï³äòâåðäæóºòüñÿ â³äáèòêîì âõ³äíî¿ êîðåñïîíäåíö³¿.</P>
<P class="ps3">Ðàçîì ç òèì, âêàçàí³ îáñòàâèíè íå ìîæóòü áóòè âçÿò³ äî óâàãè ñóäîì ç íàñòóïíèõ ï³äñòàâ.</P>
<P class="ps3">Òàê, â³äïîâ³äíî äî â³äì³òêè, ùî ì³ñòèòüñÿ íà çâîðîòíüîìó áîö³ ïîñòàíîâè â³ä 25.03.2015 ð., îñêàðæóâàíó ïîñòàíîâó íàïðàâëåíî ñêàðæíèêó  31.03.2015 ð.</P>
<P class="ps3">Êð³ì òîãî, çâåðíóâøèñü 21.04.2015 ð. äî Îäåñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ³ç çàÿâîþ ïðî âèäà÷ó éîìó ïîñòàíîâè â³ä 25.03.2015 ð., ñêàðæíèê ìàâ ìîæëèâ³ñòü â áóäü-ÿêèé ÷àñ îòðèìàòè çàçíà÷åíó ïîñòàíîâó îñîáèñòî. Îòæå, îòðèìàííÿ íèì ïîñòàíîâè ï³ä ðîçïèñêó 13.08.2015 ð. çàëåæàëî ëèøå â³ä âîë³ ñêàðæíèêà. Ïðè öüîìó, ïðåäñòàâíèê ñêàðæíèêà íà ñóäîâîìó çàñ³äàíí³ ï³ä ÷àñ âèíåñåííÿ ïîñòàíîâè ñóäîì àïåëÿö³éíî¿ ³íñòàíö³¿ áóâ ïðèñóòí³é, ùî âèêëþ÷àº éîãî íåîá³çíàí³ñòü ïðî ôàêò âèíåñåííÿ ïîñòàíîâè.</P>
<P class="ps3">Òàêèì ÷èíîì, çàçíà÷åí³ ñêàðæíèêîì ïðè÷èíè ïðîïóùåííÿ ñòðîêó äëÿ çâåðíåííÿ ç êàñàö³éíîþ ñêàðãîþ íå º ïîâàæíèìè â ðîçóì³íí³ ñò. 53 ÃÏÊ Óêðà¿íè.</P>
<P class="ps3">Ç îãëÿäó íà íàâåäåíå, â³äñóòí³ ï³äñòàâè äëÿ â³äíîâëåííÿ ïðîïóùåíîãî ñòðîêó.</P>
<P class="ps3">Â³äõèëåííÿ êëîïîòàííÿ ïðî â³äíîâëåííÿ ïðîïóùåíîãî ñòðîêó, âñòàíîâëåíîãî äëÿ ïîäàííÿ êàñàö³éíî¿ ñêàðãè, º ï³äñòàâîþ äëÿ ïîâåðíåííÿ ïîäàíî¿ êàñàö³éíî¿ ñêàðãè ñêàðæíèêó.</P>
<P class="ps3">Äîïóùåí³ ñêàðæíèêîì ïîðóøåííÿ º ï³äñòàâîþ äëÿ ïîâåðíåííÿ êàñàö³éíî¿ ñêàðãè.</P>
<P class="ps3">Íà ï³äñòàâ³ âèêëàäåíîãî, êåðóþ÷èñü ñò.ñò. 53, 86, ï. 5 &nbsp;÷. 1 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ñò. 111<FONT class="fs146">3</FONT> ÃÏÊ Óêðà¿íè, &nbsp;êîëåã³ÿ ñóää³â</P>
<P class="ps5"><FONT class="fs76">ó õ â à ë è ë à:</FONT></P>
<P class="ps1">1.          Ó çàäîâîëåíí³ êëîïîòàííÿ ïðî â³äíîâëåííÿ ñòðîêó, âñòàíîâëåíîãî äëÿ îñêàðæåííÿ ñóäîâîãî àêòà â êàñàö³éíîìó ïîðÿäêó, â³äìîâèòè.</P>
<P class="ps1">2.          Êàñàö³éíó ñêàðãó Ðîçä³ëüíÿíñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ â Îäåñüê³é îáëàñò³ íà<FONT class="fs75"> </FONT>ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 11.12.2014 ð. òà ïîñòàíîâó Îäåñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 25.03.2015 ð., ïðèéíÿò³ ó ñïðàâ³ ¹ 916/4281/14 ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³, òà äîäàí³ äî íå¿ äîêóìåíòè ïîâåðíóòè. </P>
<P class="ps9"><FONT class="fs74">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;Ì.Â.Êóçüìåíêî</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 class="fs73">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;².Ì.Âàñèùàê</FONT></P>
<P class="ps4"><FONT class="fs72">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;Â.².Ñòóäåíåöü</FONT></P>
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