<TITLE>924/1472/15</TITLE>
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<P class="ps12"><FONT class="fs149"> </FONT><FONT class="fs147"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps8"><FONT class="fs143"> &nbsp;&nbsp;</FONT></P>
<P class="ps8"><FONT class="fs97">Ð²ÂÍÅÍÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps8"><FONT class="fs96">ÓÕÂÀËÀ</FONT></P>
<P class="ps8"><FONT class="fs115">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè </FONT></P>
<P class="ps8">"26" 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹924/1472/15</P>
<P class="ps7"><FONT class="fs114">Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿:</FONT></P>
<P class="ps7"><FONT class="fs113">Ãîëîâóþ÷èé ñóääÿ</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs99">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;Þð÷óê Ì.².</P>
<P class="ps7"> <FONT class="fs112">ñóääÿ &nbsp;</FONT><FONT class="fs141">&nbsp;</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;Äåìÿí÷óê Þ.Ã. , <BR>
&nbsp;<FONT class="fs111">ñóääÿ &nbsp;</FONT><FONT class="fs140">&nbsp;</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;Äåìèäþê Î.Î. &nbsp;&nbsp;</P>
<P class="ps6">ðîçãëÿíóâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè (âèõ. ¹4511/9/22-10-015 â³ä 06.10.15ð.), ÿêó ïîäàâ êðåäèòîð - Êðàñèë³âñüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Õìåëüíèöüê³é îáëàñò³ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ â³ä "01" æîâòíÿ 2015 ð. ó ñïðàâ³ ¹ 924/1472/15 </P>
<P class="ps6"><FONT class="fs103">çà çàÿâîþ</FONT> Êðàñèë³âñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ &nbsp;&nbsp;</P>
<P class="ps6"><FONT class="fs102">äî</FONT> Ïóáë³÷íîãî àêö³îíåðíîãî òîâàðèñòâà "Ñòàðîêîñòÿíòèí³âñüêèé çàâîä êîâàëüñüêî-ïðåñîâîãî óñòàòêóâàííÿ" &nbsp;</P>
<P class="ps7"><FONT class="fs101">ïðî</FONT> âèçíàííÿ áàíêðóòîì</P>
<P class="ps5"><FONT class="fs110">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps3">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ â³ä 01.10.15ð. Êðàñèë³âñüê³é îá'ºäíàí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Õìåëüíèöüê³é îáëàñò³ â³äìîâëåíî ó ïîðóøåíí³ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî ïóáë³÷íîãî àêö³îíåðíîãî òîâàðèñòâà "Ñòàðîêîñòÿíòèí³âñüêèé çàâîä êîâàëüñüêî-ïðåñîâîãî óñòàòêóâàííÿ".</P>
<P class="ps3">Äî Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ³ç àïåëÿö³éíîþ ñêàðãîþ ïðî îñêàðæåííÿ óõâàëè ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ â³ä 01.10.15ð. ó äàí³é ñïðàâ³ çâåðíóâñÿ êðåäèòîð - Êðàñèë³âñüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Õìåëüíèöüê³é îáëàñò³.</P>
<P class="ps3">Ðîçãëÿíóâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè, êîëåã³ÿ ñóää³â àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ïðèéøëà äî âèñíîâêó ïðî â³äñóòí³ñòü ï³äñòàâ äëÿ ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè äî ðîçãëÿäó, ç îãëÿäó íà òàêå.</P>
<P class="ps3">Ó â³äïîâ³äíîñò³ äî ÷. 3&nbsp;ñò. 94 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó&nbsp;(äàë³ -&nbsp;ÃÏÊ) Óêðà¿íè, äî ñêàðãè äîäàþòüñÿ äîêàçè ñïëàòè ñóäîâîãî çáîðó ³ íàäñèëàííÿ êîï³¿ ñêàðãè ³íø³é ñòîðîí³ ó ñïðàâ³.</P>
<P class="ps3">Çà ïðèïèñàìè ïï.4 ï.2 ÷.2 ñò. 4 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð", ñóäîâèé çá³ð çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà ð³øåííÿ ñóäó; àïåëÿö³éíèõ ñêàðã ó ñïðàâ³ ïðî áàíêðóòñòâî; çàÿâè ïðî ïåðåãëÿä ñóäîâîãî ð³øåííÿ ó çâ'ÿçêó ç íîâîâèÿâëåíèìè îáñòàâèíàìè ñòàíîâèòü 110 â³äñîòê³â ñòàâêè, ùî ï³äëÿãàëà ñïëàò³ ïðè ïîäàíí³ ïîçîâíî¿ çàÿâè, ³íøî¿ çàÿâè ³ ñêàðãè.</P>
<P class="ps3">Çà ïîäàííÿ äî ãîñïîäàðñüêîãî ñóäó çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ñòàâêà ñóäîâîãî çáîðó ñòàíîâèòü 10 ðîçì³ð³â ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè.</P>
<P class="ps3">Çã³äíî ÷.1 ñò. 4 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð", ñóäîâèé çá³ð ñïðàâëÿºòüñÿ ó â³äïîâ³äíîìó ðîçì³ð³ â³ä ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè ó ì³ñÿ÷íîìó ðîçì³ð³, âñòàíîâëåíî¿ çàêîíîì íà 1 ñ³÷íÿ êàëåíäàðíîãî ðîêó, â ÿêîìó â³äïîâ³äíà çàÿâà àáî ñêàðãà ïîäàºòüñÿ äî ñóäó, - ó â³äñîòêîâîìó ñï³ââ³äíîøåíí³ äî ö³íè ïîçîâó òà ó ô³êñîâàíîìó ðîçì³ð³.</P>
<P class="ps3">Òàê, çã³äíî ñò. 8 Çàêîíó Óêðà¿íè "Ïðî äåðæàâíèé áþäæåò Óêðà¿íè íà 2015 ð³ê", âñòàíîâëåíî ó 2015 ðîö³ ì³í³ìàëüíó çàðîá³òíó ïëàòó ó ì³ñÿ÷íîìó ðîçì³ð³ ç 01 ñ³÷íÿ -1 218,00 ãðèâåíü.</P>
<P class="ps3">Îòæå, çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ â³ä 01.10.2015 ð. ó ñïðàâ³ ¹924/1472/15 àïåëÿíòîì ïîâèíåí áóòè ñïëà÷åíèé ñóäîâèé çá³ð â ñóì³ 13 398,00 ãðí.</P>
<P class="ps3">Îäíàê, äî àïåëÿö³éíî¿ ñêàðãè àïåëÿíòîì íå äîäàí³ ï³äòâåðäæóþ÷³ äîêóìåíòè ïðî ñïëàòó ñóäîâîãî çáîðó ó âñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³.</P>
<P class="ps3">Ïîðÿä ç öèì, äî àïåëÿö³éíî¿ ñêàðãè àïåëÿíòîì - Êðàñèë³âñüêîþ îáºäíàíîþ äåðæàâíîþ ïîäàòêîâîþ ³íñïåêö³ºþ Ãîëîâíîãî óïðàâë³ííÿ äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Õìåëüíèöüê³é îáëàñò³ äîäàíî êëîïîòàííÿ ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó. Â îá´ðóíòóâàííÿ àïåëÿíò çàçíà÷àº, ùî ó çâÿçêó ³ç íåñòàá³ëüí³ñòþ åêîíîì³÷íîãî ñòàíó â êðà¿í³ òà â³äñóòí³ñòþ íàëåæíîãî ô³íàíñîâîãî çàáåçïå÷åííÿ, çîêðåìà íå ïåðåäáà÷åíî â êîøòîðèñ³ Êðàñèë³âñüêî¿ ÎÄÏ² ÃÓ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ íà 2015 ð³ê âèäàòêè íà ñïëàòó ñóäîâîãî çáîðó òà í³ÿêèõ äîäàòêîâèõ íàäõîäæåíü äëÿ äàíîãî âèäó ïëàòåæó íå íàäõîäèëî (äîäàíî êîï³þ êîøòîðèñó Êðàñèë³âñüêî¿ ÎÄÏ² ÃÓ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ íà 2015 ð³ê), òîìó â³äñóòíÿ ìîæëèâ³ñòü ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè.</P>
<P class="ps3">Ñòàòòÿ 5 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð"&nbsp;(Çàêîí,&nbsp;&nbsp;ÂÐ Óêðà¿íè, â³ä 08.07.2011,&nbsp;&nbsp;¹ 3674-VI "Ïðî ñóäîâèé çá³ð") ïåðåäáà÷àº ï³ëüãè&nbsp;&nbsp;ùîäî ñïëàòè ñóäîâîãî çáîðó, à ñàìå, â³ä ñïëàòè ñóäîâîãî çáîðó ï³ä ÷àñ ðîçãëÿäó ñïðàâè â óñ³õ ñóäîâèõ ³íñòàíö³ÿõ çâ³ëüíÿþòüñÿ:</P>
<P class="ps3">1) ïîçèâà÷³ - ó ñïðàâàõ ïðî ñòÿãíåííÿ çàðîá³òíî¿ ïëàòè òà ïîíîâëåííÿ íà ðîáîò³;</P>
<P class="ps3">2) ïîçèâà÷³ - ó ñïðàâàõ ïðî â³äøêîäóâàííÿ øêîäè, çàïîä³ÿíî¿ êàë³öòâîì àáî ³íøèì óøêîäæåííÿì çäîðîâÿ, à òàêîæ ñìåðòþ ô³çè÷íî¿ îñîáè;</P>
<P class="ps3">3) ïîçèâà÷³ - ó ñïðàâàõ ïðî ñòÿãíåííÿ àë³ìåíò³â;</P>
<P class="ps3">4) ïîçèâà÷³ - ó ñïðàâàõ ùîäî ñïîð³â, ïîâÿçàíèõ ç âèïëàòîþ êîìïåíñàö³¿, ïîâåðíåííÿì ìàéíà, àáî ó ñïðàâàõ ùîäî ñïîð³â, ïîâÿçàíèõ ç â³äøêîäóâàííÿì éîãî âàðòîñò³ ãðîìàäÿíàì, ðåàá³ë³òîâàíèì â³äïîâ³äíî äî Çàêîíó Óêðà¿íè "Ïðî ðåàá³ë³òàö³þ æåðòâ ïîë³òè÷íèõ ðåïðåñ³é íà Óêðà¿í³";</P>
<P class="ps3">5) îñîáè, ÿê³ ñòðàæäàþòü íà ïñèõ³÷í³ ðîçëàäè, òà ¿õ ïðåäñòàâíèêè - ó ñïðàâàõ ùîäî ñïîð³â, ïîâÿçàíèõ ç ðîçãëÿäîì ïèòàíü ñòîñîâíî çàõèñòó ïðàâ ³ çàêîííèõ ³íòåðåñ³â îñîáè ï³ä ÷àñ íàäàííÿ ïñèõ³àòðè÷íî¿ äîïîìîãè;</P>
<P class="ps3">6) ïîçèâà÷³ - ó ñïðàâàõ ïðî â³äøêîäóâàííÿ ìàòåð³àëüíèõ çáèòê³â, çàâäàíèõ âíàñë³äîê â÷èíåííÿ êðèì³íàëüíîãî ïðàâîïîðóøåííÿ;</P>
<P class="ps3">7) ãðîìàäÿíè, ÿê³ ó âèïàäêàõ, ïåðåäáà÷åíèõ çàêîíîäàâñòâîì, çâåðíóëèñÿ ³ç çàÿâàìè äî ñóäó ùîäî çàõèñòó ïðàâ òà ³íòåðåñ³â ³íøèõ îñ³á;</P>
<P class="ps3">8) ³íâàë³äè Âåëèêî¿ Â³ò÷èçíÿíî¿ â³éíè òà ñ³ì¿ âî¿í³â (ïàðòèçàí³â), ÿê³ çàãèíóëè ÷è ïðîïàëè áåçâ³ñòè, ³ ïðèð³âíÿí³ äî íèõ ó âñòàíîâëåíîìó ïîðÿäêó îñîáè;</P>
<P class="ps3">9) ³íâàë³äè I òà II ãðóï, çàêîíí³ ïðåäñòàâíèêè ä³òåé-³íâàë³ä³â ³ íåä³ºçäàòíèõ ³íâàë³ä³â;</P>
<P class="ps3">10) ïîçèâà÷³ - ãðîìàäÿíè, â³äíåñåí³ äî 1 òà 2 êàòåãîð³é ïîñòðàæäàëèõ âíàñë³äîê ×îðíîáèëüñüêî¿ êàòàñòðîôè;</P>
<P class="ps3">11) âèáîðö³ - ó ñïðàâàõ ïðî óòî÷íåííÿ ñïèñêó âèáîðö³â;</P>
<P class="ps3">12) â³éñüêîâîñëóæáîâö³, â³éñüêîâîçîáîâÿçàí³ òà ðåçåðâ³ñòè, ÿê³ ïðèçâàí³ íà íàâ÷àëüí³ (àáî ïåðåâ³ðî÷í³) òà ñïåö³àëüí³ çáîðè, - ó ñïðàâàõ, ïîâÿçàíèõ ç âèêîíàííÿì â³éñüêîâîãî îáîâÿçêó, à òàêîæ ï³ä ÷àñ âèêîíàííÿ ñëóæáîâèõ îáîâÿçê³â;</P>
<P class="ps3">13) ó÷àñíèêè áîéîâèõ ä³é, Ãåðî¿ Óêðà¿íè - ó ñïðàâàõ, ïîâÿçàíèõ ç ïîðóøåííÿì ¿õí³õ ïðàâ;</P>
<P class="ps3">14) ïîçèâà÷³ - ó ñïðàâàõ ó ïîðÿäêó, âèçíà÷åíîìó&nbsp;ñòàòòåþ 12 Çàêîíó Óêðà¿íè "Ïðî á³æåíö³â òà îñ³á, ÿê³ ïîòðåáóþòü äîäàòêîâîãî àáî òèì÷àñîâîãî çàõèñòó";</P>
<P class="ps3">15) ô³çè÷í³ îñîáè (êð³ì ñóáºêò³â ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³) - êðåäèòîðè, ÿê³ çâåðòàþòüñÿ ç ãðîøîâèìè âèìîãàìè äî áîðæíèêà ùîäî âèïëàòè çàáîðãîâàíîñò³ ³ç çàðîá³òíî¿ ïëàòè, çîáîâ'ÿçàíü âíàñë³äîê çàïîä³ÿííÿ øêîäè æèòòþ òà çäîðîâþ ãðîìàäÿí, âèïëàòè àâòîðñüêî¿ âèíàãîðîäè òà àë³ìåíò³â, - ï³ñëÿ îãîëîøåííÿ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî, à òàêîæ ï³ñëÿ ïîâ³äîìëåííÿ ïðî âèçíàííÿ áîðæíèêà áàíêðóòîì;</P>
<P class="ps3">16) ïîçèâà÷³ - çà ïîäàííÿ ïîçîâ³â ùîäî ñïîð³â, ïîâÿçàíèõ ç íàäàííÿì ñòàòóñó ó÷àñíèêà áîéîâèõ ä³é â³äïîâ³äíî äî ïóíêò³â 19, 20 ÷àñòèíè ïåðøî¿&nbsp;ñòàòò³ 6 Çàêîíó Óêðà¿íè "Ïðî ñòàòóñ âåòåðàí³â â³éíè, ãàðàíò³¿ ¿õ ñîö³àëüíîãî çàõèñòó".</P>
<P class="ps3">Òàêèì ÷èíîì, çã³äíî ïðèïèñ³â ÷èííîãî çàêîíîäàâñòâà àïåëÿíò íå ìàº ï³ëüã ùîäî ñïëàòè ñóäîâîãî çáîðó.</P>
<P class="ps3">Áóäü-ÿêèõ ³íøèõ ïðàâîâèõ ìåõàí³çì³â ùîäî çâ³ëüíåííÿ çàÿâíèêà â³ä ñïëàòè ñóäîâîãî çáîðó íîðìè Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" íå âèçíà÷àþòü.</P>
<P class="ps3">Çàêîí íàäàº ìîæëèâ³ñòü íàäàòè â³äñòðî÷êó ÷è ðîçñòðî÷êó ñïëàòè ñóäîâîãî çáîðó (ñòàòò³ 8 Çàêîíó), îäíàê àïåëÿíò â³äïîâ³äíîãî êëîïîòàííÿ ñóäó íå íàäàº. </P>
<P class="ps3">Â³äïîâ³äíî äî ï. 3,&nbsp;&nbsp;÷.1&nbsp;ñò. 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, àïåëÿö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó ³ ïîâåðòàºòüñÿ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì, ÿêùî äî ñêàðãè íå äîäàíî äîêóìåíò³â, ùî ï³äòâåðäæóþòü ñïëàòó ñóäîâîãî çáîðó ó âñòàíîâëåíèõ ïîðÿäêó ³ ðîçì³ð³.</P>
<P class="ps3">Ç îãëÿäó íà çàçíà÷åí³ îáñòàâèíè, êîëåã³ÿ ñóää³â ïðèõîäèòü äî âèñíîâêó ïðî ïîâåðíåííÿ ìàòåð³àë³â àïåëÿö³éíî¿ ñêàðãè àïåëÿíòó ðàçîì ³ç äîäàòêàìè.</P>
<P class="ps2">Ï³ñëÿ óñóíåííÿ îáñòàâèí, ùî ñòàëè ïðè÷èíîþ ïîâåðíåííÿ ñêàðãè, çàçíà÷åíèõ ó ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñòîðîíà ó ñïðàâ³ ìàº ïðàâî ïîâòîðíî ïîäàòè àïåëÿö³éíó ñêàðãó.</P>
<P class="ps3"> Ó ðàç³ ïðîïóñêó ñòðîêó îñêàðæåííÿ àïåëÿö³éíà ñêàðãà ìàº áóòè ïîäàíà ïîâòîðíî ëèøå ç ìîòèâîâàíèì êëîïîòàííÿìè ïðî éîãî â³äíîâëåííÿ.</P>
<P class="ps2">Êåðóþ÷èñü ï. 3 ÷. 1 ñò. 97 &nbsp;Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä, - </P>
<P class="ps5"><FONT class="fs109">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps2">Àïåëÿö³éíó ñêàðãó (âèõ. ¹4511/9/22-10-015 â³ä 06.10.15ð.), ÿêó ïîäàâ êðåäèòîð - Êðàñèë³âñüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Õìåëüíèöüê³é îáëàñò³, íà óõâàëó ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ â³ä "01" æîâòíÿ 2015 ð. ó ñïðàâ³ ¹924/1472/15 - ïîâåðíóòè çàÿâíèêó ðàçîì ³ç äîäàíèìè ìàòåð³àëàìè.</P>
<P class="ps1"><FONT class="fs108">          Äîäàòîê:</FONT> çàÿâíèêó - ìàòåð³àëè ñêàðãè íà 7 àðê., êîíâåðò.</P>
<P class="ps0"><FONT class="fs107">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;Þð÷óê Ì.². &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs106">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;Äåìÿí÷óê Þ.Ã. &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs67"><BR>
</FONT><FONT class="fs105">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;Äåìèäþê Î.Î. &nbsp;</FONT></P>
<P><FONT class="fs83"> </FONT></P>