<TITLE>905/1467/14</TITLE>
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<P class="ps14"><FONT class="fs148"> &nbsp;</FONT></P>
<P class="ps10"><FONT class="fs154"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs150"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps10"><FONT class="fs85">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÇÀÏÎÐ²ÇÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps10"><FONT class="fs104"> </FONT></P>
<P class="ps10"><FONT class="fs83">ÓÕÂÀËÀ</FONT></P>
<P class="ps10"><FONT class="fs81"> &nbsp;</FONT></P>
<P class="ps5"><FONT class="fs102"> 21.10.2015 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 ¹ 905/1467/14</FONT></P>
<P class="ps7"><FONT class="fs101">Çà çàÿâîþ </FONT><FONT class="fs146">Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ â Îðäæîí³ê³äçåâñüêîìó ðàéîí³ ì. Çàïîð³ææÿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Çàïîð³çüê³é îáëàñò³ </FONT></P>
<P class="ps7"><FONT class="fs100">ïðî</FONT><FONT class="fs145"> ïîíîâëåííÿ ñòðîêó äëÿ ïðåäÿâëåííÿ íàêàçó ¹ 905/1467/14 â³ä 08.12.14. äî âèêîíàííÿ </FONT></P>
<P><FONT class="fs97">ïðî </FONT><FONT class="fs142">ñòÿãíåííÿ 5993102,43 ãðí.</FONT></P>
<P class="ps3"><FONT class="fs96">Ñóääÿ Äàâèäåíêî ².Â.</FONT></P>
<P><FONT class="fs95">Ïðåäñòàâíèêè:</FONT></P>
<P><FONT class="fs94">Â³ä ïîçèâà÷à:</FONT><FONT class="fs141"> íå çÿâèâñÿ &nbsp;</FONT></P>
<P class="ps11"><FONT class="fs93">Â³ä â³äïîâ³äà÷à:</FONT><FONT class="fs140"> íå çÿâèâñÿ </FONT></P>
<P><FONT class="fs92">Â³ä Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ â Îðäæîí³ê³äçåâñüêîìó ðàéîí³ ì. Çàïîð³ææÿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Çàïîð³çüê³é îáëàñò³: </FONT><FONT class="fs139">íå çÿâèâñÿ</FONT></P>
<P class="ps10"><FONT class="fs91">ÎÁÑÒÀÂÈÍÈ ÑÏÐÀÂÈ:</FONT></P>
<P class="ps8"><FONT class="fs136">08.12.14. çã³äíî ñò. 116 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, Ãîñïîäàðñüêèì ñóäîì Çàïîð³çüêî¿ îáëàñò³ íà âèêîíàííÿ ð³øåííÿ Ãîñïîäàðñüêîãî ñóäó Äîíåöüêî¿ îáëàñò³ â³ä 31.03.14. ó ñïðàâ³ ¹ 905/1467/14 âèäàíî â³äïîâ³äí³ íàêàçè.</FONT></P>
<P class="ps8"><FONT class="fs135">22.04.15. Ãîñïîäàðñüêèì ñóäîì Çàïîð³çüêî¿ îáëàñò³ áóëè ñêåðîâàí³ ìàòåð³àëè ñïðàâè &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 905/1467/14 äî Äîíåöüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó, â çâÿçêó ç ïîäàííÿì Òîâàðèñòâîì ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Êðàìàòîðñüêèé ôåðîñïëàâíèé çàâîä» àïåëÿö³éíî¿ ñêàðãè íà ð³øåííÿ Ãîñïîäàðñüêîãî ñóäó Äîíåöüêî¿ îáëàñò³ â³ä 31.03.14. ó ñïðàâ³ ¹ 905/1467/14.</FONT></P>
<P class="ps8"><FONT class="fs134">03.09.15. äî Ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ ç Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ïîâåðíóëèñü ìàòåð³àëè ñïðàâè Ãîñïîäàðñüêèì ñóäîì Çàïîð³çüêî¿ îáëàñò³.</FONT></P>
<P class="ps8"><FONT class="fs132">Óõâàëîþ Ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 12.10.15. ó ñïðàâ³ ¹ 905/1467/14 ïðèéíÿòî çàÿâó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ â Îðäæîí³ê³äçåâñüêîìó ðàéîí³ ì. Çàïîð³ææÿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Çàïîð³çüê³é îáëàñò³ ïðî ïîíîâëåííÿ ñòðîêó äëÿ ïðåäÿâëåííÿ íàêàçó ¹ 905/1467/14 â³ä 08.12.14. äî âèêîíàííÿ äî ðîçãëÿäó, ðîçãëÿä çàÿâè ïðèçíà÷åíî íà 21.10.15. î 11-00.</FONT></P>
<P class="ps8"><FONT class="fs131">Ïðåäñòàâíèêè ñòîð³í òà Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ â Îðäæîí³ê³äçåâñüêîìó ðàéîí³ ì. Çàïîð³ææÿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Çàïîð³çüê³é îáëàñò³ â ñóäîâå çàñ³äàííÿ 21.10.15. íå çÿâèëèñü, ïðî ïîâàæí³ ïðè÷èíè íåÿâêè ñóä íå ïîâ³äîìèëè.</FONT></P>
<P class="ps8"><FONT class="fs90">Ðîçãëÿíóâøè â ñóäîâîìó çàñ³äàíí³ 21.10.15. çàÿâó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ â Îðäæîí³ê³äçåâñüêîìó ðàéîí³ ì. Çàïîð³ææÿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Çàïîð³çüê³é îáëàñò³ ïðî ïîíîâëåííÿ ñòðîêó äëÿ ïðåäÿâëåííÿ íàêàçó &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 905/1467/14 â³ä 08.12.14. äî âèêîíàííÿ, ñóä â³äìîâèâ â ¿¿ çàäîâîëåíí³ ç îãëÿäó íà íàñòóïíå:</FONT></P>
<P class="ps8"><FONT class="fs127">Ç ìàòåð³àë³â ñïðàâè âáà÷àºòüñÿ, ùî ð³øåííÿ ñóäó íàáðàëî çàêîííî¿ ñèëè ç 14.04.14., ç óðàõóâàííÿì óõâàëè Ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ 15.04.15. 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 905/1467/14.</FONT></P>
<P class="ps8"><FONT class="fs124">Â îá´ðóíòóâàííÿ çàÿâè, Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ â Îðäæîí³ê³äçåâñüêîìó ðàéîí³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ì. Çàïîð³ææÿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Çàïîð³çüê³é îáëàñò³ ïîñèëàºòüñÿ íà òå, ùî ñòàíîì íà 07.05.15. çàçíà÷åíà âèùå îñîáà íå ìîæå ïðåäÿâèòè ïîâòîðíî íàêàç ¹ 905/1467/14 â³ä 08.12.14. äëÿ âèêîíàííÿ, îñê³ëüêè ñòðîê ïðåäÿâëåííÿ éîãî äî âèêîíàííÿ äî â³ää³ëó äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè ñïëèíóâ 11.04.15. òà çàçíà÷àº, ùî ñòðîê ïðîïóùåíî ç ïîâàæíèõ ïðè÷èí.</FONT></P>
<P class="ps8"><FONT class="fs123">Â³äïîâ³äíî äî ÷. 1 ñò. 119 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ïåðåäáà÷åíî, ùî ó ðàç³ ïðîïóñêó ñòðîêó äëÿ ïðåä'ÿâëåííÿ íàêàçó äî âèêîíàííÿ ç ïðè÷èí, âèçíàíèõ ãîñïîäàðñüêèì ñóäîì ïîâàæíèìè, ïðîïóùåíèé ñòðîê ìîæå áóòè â³äíîâëåíî. </FONT></P>
<P class="ps8"><FONT class="fs122">×àñòèíîþ 2 ñò. ñò. 119 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè âèçíà÷åíî, ùî çàÿâà ïðî â³äíîâëåííÿ ïðîïóùåíîãî ñòðîêó ïîäàºòüñÿ äî ãîñïîäàðñüêîãî ñóäó, ÿêèé ïðèéíÿâ ñóäîâå ð³øåííÿ. Çàÿâà ðîçãëÿäàºòüñÿ ó çàñ³äàíí³ ãîñïîäàðñüêîãî ñóäó, ïðî ÷àñ ³ ì³ñöå ÿêîãî ïîâ³äîìëÿþòüñÿ óõâàëîþ ñòÿãóâà÷ ³ áîðæíèê. Íåÿâêà áîðæíèêà ³ ñòÿãóâà÷à ó ñóäîâå çàñ³äàííÿ íå º ïåðåøêîäîþ äëÿ ðîçãëÿäó çàÿâè. </FONT></P>
<P class="ps8"><FONT class="fs121">Ïðîïóñê ïðîöåñóàëüíîãî ñòðîêó â ïðîöåñóàëüíîìó ïðàâ³ - öå þðèäè÷íèé ôàêò, ÿêèé íàñòàº âíàñë³äîê áåçä³ÿëüíîñò³ óïîâíîâàæåíî¿ îñîáè â ìîìåíò íàñòàííÿ (àáî çàê³í÷åííÿ) öüîãî ñòðîêó ç ïîâàæíèõ ïðè÷èí ÷è ç ïðè÷èí, ùî íå ìîæóòü áóòè âèçíàí³ òàêèìè, ³ òàêèé, ùî ïîðîäæóº â³äïîâ³äí³ ïðàâîâ³ &nbsp;íàñë³äêè.</FONT></P>
<P class="ps8"><FONT class="fs120">Ãîñïîäàðñüêèé ñóä â³äíîâëþº ïðîöåñóàëüíèé ñòðîê, ÿêùî âèçíàº ïðè÷èíè ïðîïóñêó ñòðîêó ïîâàæíèìè. Â³äíîâëåííÿ ïðîöåñóàëüíîãî ñòðîêó îçíà÷àº ëèøå, ùî ñóä äàº äîçâ³ë îñîá³ â÷èíèòè ïðîöåñóàëüíó ä³þ, íåçâàæàþ÷è íà òå, ùî ñòðîê äëÿ ¿¿ â÷èíåííÿ ïðîïóùåíèé. Òîáòî â³äíîâëåííÿ ñòðîêó íå îçíà÷àº, ùî ïåðåá³ã ñòðîêó ïðîäîâæóºòüñÿ. Ïèòàííÿ ïðî â³äíîâëåííÿ ñòðîêó ìîæå áóòè ïîðóøåíî ëèøå ï³ñëÿ çàê³í÷åííÿ ïðîöåñóàëüíîãî ñòðîêó.</FONT></P>
<P class="ps8"><FONT class="fs119">Ïðè÷èíè ïîâàæíîñò³ ïðîïóñêó ñòðîêó äëÿ ïðåä'ÿâëåííÿ íàêàçó äî âèêîíàííÿ îö³íþþòüñÿ ñóäîì, âèõîäÿ÷è ç îá´ðóíòóâàííÿ ïîâàæíîñò³ öèõ ïðè÷èí, íàäàíèõ äîêàç³â çà ïðàâèëàìè ñòàòò³ 43 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps8"><FONT class="fs118">Òàêîæ ñóä çàçíà÷àº, ùî ïîâàæíèìè ïðè÷èíàìè ïðîïóñêó ñòðîêó âèçíàþòüñÿ ò³ëüêè ò³ îáñòàâèíè, ÿê³ º îá'ºêòèâíî íåïåðåáîðíèìè, íåçàëåæíèìè â³ä âîëåâèÿâëåííÿ ñòîðîíè òà ïîâ'ÿçàí³ ç ä³éñíèìè ³ñòîòíèìè ïåðåøêîäàìè ÷è òðóäíîùàìè äëÿ â÷èíåííÿ ïðîöåñóàëüíî¿ ä³¿.</FONT></P>
<P class="ps8"><FONT class="fs117">Â³äïîâ³äíî äî ñò. 53 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, çà çàÿâîþ ñòîðîíè, ïðîêóðîðà ÷è ç ñâîº¿ ³í³ö³àòèâè ãîñïîäàðñüêèé ñóä ìîæå âèçíàòè ïðè÷èíó ïðîïóñêó âñòàíîâëåíîãî çàêîíîì ïðîöåñóàëüíîãî ñòðîêó ïîâàæíîþ ³ â³äíîâèòè ïðîïóùåíèé ñòðîê, êð³ì âèïàäê³â, ïåðåäáà÷åíèõ öèì Êîäåêñîì.</FONT></P>
<P class="ps8"><FONT class="fs116">Â³äíîâëåííÿ ïðîöåñóàëüíîãî ñòðîêó ÿâëÿº ñîáîþ âèçíàííÿ ñóäîâèì îðãàíîì (ñóääåþ) ä³éñíèì ïðàâà â÷èíèòè ïåâíó ïðîöåñóàëüíó ä³þ, âòðà÷åíîãî âíàñë³äîê ïðîïóñêó çà³íòåðåñîâàíîþ îñîáîþ ïðîöåñóàëüíîãî ñòðîêó, ÿêèé âñòàíîâëåíî äëÿ éîãî çä³éñíåííÿ, ç ïðè÷èí, ÿê³ âèçíàíî ñóäîì ïîâàæíèìè.</FONT></P>
<P class="ps8"><FONT class="fs115">Ñóä â³äíîâëþº ïðîöåñóàëüíèé ñòðîê, ÿêùî âèçíàº ïðè÷èíè ïðîïóñêó ñòðîêó ïîâàæíèìè.</FONT></P>
<P class="ps8"><FONT class="fs114">Â³äíîâëåííÿ ïðîöåñóàëüíîãî ñòðîêó îçíà÷àº ëèøå, ùî ñóä íàäàº äîçâ³ë îñîá³ â÷èíèòè ïðîöåñóàëüíó ä³þ, íåçâàæàþ÷è íà òå, ùî ñòðîê äëÿ ¿¿ â÷èíåííÿ ïðîïóùåíî. </FONT></P>
<P class="ps8"><FONT class="fs113">Òîáòî, â³äíîâëåííÿ ñòðîêó íå îçíà÷àº, ùî ïåðåá³ã ñòðîêó ïðîäîâæóºòüñÿ.</FONT></P>
<P class="ps8"><FONT class="fs112">×àñòèíîþ 2 ñò. 24 Çàêîíó Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ" âèçíà÷åíî, ùî äåðæàâíèé âèêîíàâåöü â³äìîâëÿº ó ïðèéíÿòò³ äî ïðîâàäæåííÿ âèêîíàâ÷îãî äîêóìåíòà, ñòðîê ïðåä'ÿâëåííÿ äëÿ ïðèìóñîâîãî âèêîíàííÿ ÿêîãî çàê³í÷èâñÿ, ïðî ùî âèíîñèòü â³äïîâ³äíó ïîñòàíîâó.</FONT></P>
<P class="ps8"><FONT class="fs111">Â³äïîâ³äíî äî ñò. 33 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó 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="ps8"><FONT class="fs108">Âðàõîâóþ÷è âèùåâèêëàäåíå, ñóä â³äìîâëÿº â çàäîâîëåíí³ çàÿâè Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ â Îðäæîí³ê³äçåâñüêîìó ðàéîí³ ì. Çàïîð³ææÿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Çàïîð³çüê³é îáëàñò³ ïðî ïîíîâëåííÿ ñòðîêó äëÿ ïðåäÿâëåííÿ íàêàçó &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 905/1467/14 â³ä 08.12.14. äî âèêîíàííÿ, îñê³ëüêè çàÿâíèêîì íå çàçíà÷åíî íàëåæíèõ ïðè÷èí ïðîïóñêó ïðåäÿâëåííÿ çàçíà÷åíîãî âèùå íàêàçó äî âèêîíàííÿ.</FONT></P>
<P class="ps8"><FONT class="fs107">Êåðóþ÷èñü ñò. ñò. 86, 119 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä, - </FONT></P>
<P class="ps10"><FONT class="fs89">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps9"><FONT class="fs106">Â çàäîâîëåíí³ çàÿâè Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ â Îðäæîí³ê³äçåâñüêîìó ðàéîí³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ì. Çàïîð³ææÿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Çàïîð³çüê³é îáëàñò³ ïðî ïîíîâëåííÿ ñòðîêó äëÿ ïðåäÿâëåííÿ íàêàçó ¹ 905/1467/14 â³ä 08.12.14. äî âèêîíàííÿ â³äìîâèòè ïîâí³ñòþ.</FONT></P>
<P><FONT class="fs88">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;².Â. Äàâèäåíêî</FONT></P>