<TITLE>926/1350-á/15</TITLE>
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<P class="ps10"><FONT class="fs90"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps6"><FONT class="fs58"> ËÜÂ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps6"><FONT class="fs55">ÓÕÂÀËÀ</FONT></P>
<P><FONT class="fs57"> 13.11.15                                                                                 Ñïðàâà ¹ 926/1350-á/15 </FONT></P>
<P class="ps0"><FONT class="fs88">Ëüâ³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä â ñêëàä³ êîëåã³¿ ñóää³â:</FONT></P>
<P class="ps0"><FONT class="fs87">ãîëîâóþ÷èé ñóääÿ Ãðèö³â Â.Ì., ñóää³â Äàâèä Ë.Ë., Êîðäþê Ã.Ò.</FONT></P>
<P class="ps1"><FONT class="fs86">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì³ñò³ ×åðí³âöÿõ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó ×åðí³âåöüê³é îáëàñò³ íà óõâàëó ãîñïîäàðñüêîãî ñóäó ×åðí³âåöüêî¿ îáëàñò³ â³ä 02 ëèñòîïàäà 2015 ðîêó ïî ñïðàâ³ ¹926/1350-á/15 ïðî áàíêðóòñòâî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Ì³êðîìåãàñ Áóêîâèíà» </FONT></P>
<P class="ps0"><FONT class="fs85"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs64">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps5"><FONT class="fs84">Ãîñïîäàðñüêèé ñóä ²âàíî-Ôðàíê³âñüêî¿ îáëàñò³ (ñóääÿ Äóòêà Â.Â.) óõâàëîþ â³ä 02 ëèñòîïàäà 2015 ðîêó â³äìîâèâ ÄÏ² ó ì. ×åðí³âöÿõ ÃÓ ÄÔÑ ó ×åðí³âåöüê³é îáëàñò³ ó çàäîâîëåíí³ êëîïîòàííÿ ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó; ïîâåðíóâ çàÿâó ÄÏ² ó ì. ×åðí³âöÿõ ÃÓ ÄÔÑ ó ×åðí³âåöüê³é îáëàñò³ ïðî çá³ëüøåííÿ êðåäèòîðñüêèõ âèìîã ç äîäàíèìè äîêóìåíòàìè çàÿâíèêó.</FONT></P>
<P class="ps2"><FONT class="fs83">Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó ì³ñò³ ×åðí³âöÿõ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó ×åðí³âåöüê³é îáëàñò³ ïîäàëà àïåëÿö³éíó ñêàðãó, ïðîñèòü Ëüâ³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä çâ³ëüíèòè ÄÏ² ó ì. ×åðí³âöÿõ ÃÓ ÄÔÑ ó ×åðí³âåöüê³é îáëàñò³ â³ä ñïëàòè ñóäîâîãî çáîðó; ïðèéíÿòè àïåëÿö³éíó ñêàðãó; ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó ×åðí³âåöüêî¿ îáëàñò³ â³ä 02 ëèñòîïàäà 2015 ðîêó òà âèíåñòè íîâå ð³øåííÿ - ïðèéíÿòè äî ðîçãëÿäó çàÿâó ïðî çá³ëüøåííÿ êðåäèòîðñüêèõ âèìîã. &nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps2"><FONT class="fs82">Àïåëÿö³éíà ñêàðãà ï³äëÿãàº ïîâåðíåííþ ç íàñòóïíèõ ï³äñòàâ. </FONT></P>
<P class="ps3"><FONT class="fs81">Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó ì³ñò³ ×åðí³âöÿõ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó ×åðí³âåöüê³é îáëàñò³ íå ñïëàòèëà ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè. Íàòîì³ñòü ïðîñèòü çâ³ëüíèòè â³ä ñïëàòè ñóäîâîãî çáîðó ç òèõ ï³äñòàâ, ùî â³äñóòíÿ ðåàëüíà åêîíîì³÷íà ìîæëèâ³ñòü äëÿ ñïëàòè ñóäîâîãî çáîðó. Çàçíà÷àº, ùî ñïëàòà ñóäîâîãî çáîðó íå ïîâèííà áóòè ïåðåøêîäîþ äëÿ äîñòóïó äî ïðàâîñóääÿ, óñêëàäíþâàòè öåé äîñòóï òàêèì ÷èíîì ³ òàêîþ ì³ðîþ, ùîá çàâäàòè øêîäè ñàì³é ñóò³ öüîãî ïðàâà òà ìàº ïåðåñë³äóâàòè çàêîííó ìåòó. </FONT></P>
<P class="ps5"><FONT class="fs79">Êîíñòèòóö³ºþ Óêðà¿íè (÷. 2 ñò. 19) óñòàíîâëåíî îáîâÿçîê îðãàí³â äåðæàâíî¿ âëàäè, ¿õ ïîñàäîâèõ îñ³á ä³ÿòè ëèøå íà ï³äñòàâ³, â ìåæàõ ïîâíîâàæåíü òà ó ñïîñ³á, ùî ïåðåäáà÷åí³ Êîíñòèòóö³ºþ ³ çàêîíàìè Óêðà¿íè.</FONT></P>
<P class="ps5"><FONT class="fs78">Çàêîíîì Óêðà¿íè «Ïðî ñóäîâèé çá³ð» (â ðåäàêö³¿, ùî ä³ÿëà äî 01 âåðåñíÿ 2015 ðîêó) îðãàíè äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ áóëè çâ³ëüíåí³ â³ä ñïëàòè ñóäîâîãî çáîðó. Ïðîòå çã³äíî ³ç Çàêîíîì Óêðà¿íè «Ïðî âíåñåííÿ çì³í äî äåÿêèõ çàêîíîäàâ÷èõ àêò³â Óêðà¿íè ùîäî ñïëàòè ñóäîâîãî çáîðó» â³ä 22 òðàâíÿ 2015 ðîêó ¹484-Ó²²² îðãàíè Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè º ïëàòíèêàìè ñóäîâîãî çáîðó íà çàãàëüíèõ ï³äñòàâàõ. Â³äïîâ³äíî äî âèìîã ï. 2 Ïðèê³íöåâèõ ïîëîæåíü íàçâàíîãî çàêîíó Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè äîðó÷åíî çàáåçïå÷èòè â³äïîâ³äíå ô³íàíñóâàííÿ äåðæàâíèõ îðãàí³â, ÿê³ ïîçáàâëÿþòüñÿ ï³ëüã ùîäî ñïëàòè ñóäîâîãî çáîðó. </FONT></P>
<P class="ps5"><FONT class="fs77">Ñòàâêè ñóäîâîãî çáîðó âèçíà÷åíî ñò. 4 Çàêîíó Óêðà¿íè «Ïðî ñóäîâèé çá³ð» ó ðåäàêö³¿ Çàêîíó Óêðà¿íè â³ä 22.05.2015ð. N 484-VIII, ÷èíí³é ç 1 âåðåñíÿ 2015 ðîêó. &nbsp;</FONT></P>
<P class="ps5"><FONT class="fs76">Â³äïîâ³äíî äî âèìîã ñò. 9 Çàêîíó Óêðà¿íè «Ïðî ñóäîâèé çá³ð» ñóäîâèé çá³ð ñïëà÷óºòüñÿ çà ì³ñöåì ðîçãëÿäó ñïðàâè òà çàðàõîâóºòüñÿ äî ñïåö³àëüíîãî ôîíäó Äåðæàâíîãî áþäæåòó Óêðà¿íè. Ñóä ïåðåä â³äêðèòòÿì (ïîðóøåííÿì) ïðîâàäæåííÿ ó ñïðàâ³, ïðèéíÿòòÿì äî ðîçãëÿäó çàÿâ (ñêàðã) ïåðåâ³ðÿº çàðàõóâàííÿ ñóäîâîãî çáîðó äî ñïåö³àëüíîãî ôîíäó Äåðæàâíîãî áþäæåòó Óêðà¿íè. </FONT></P>
<P class="ps3"><FONT class="fs75">Çà çì³ñòîì ñò. 8 Çàêîíó Óêðà¿íè «Ïðî ñóäîâèé çá³ð» âðàõîâóþ÷è ìàéíîâèé ñòàí ñòîðîíè, ñóä ìîæå ñâîºþ óõâàëîþ çâ³ëüíèòè â³ä ñïëàòè ñóäîâîãî çáîðó. </FONT></P>
<P class="ps3"><FONT class="fs74">ßê âêàçàíî â ³íôîðìàö³éíîìó ëèñò³ Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 12 ëèñòîïàäà 2015 ðîêó çà ¹01-06/2093/15, ïèòàííÿ ïðî â³äñòðî÷åííÿ, ðîçñòðî÷åííÿ ñïëàòè ñóäîâîãî çáîðó, çìåíøåííÿ ðîçì³ðó ñóäîâîãî çáîðó àáî çâ³ëüíåííÿ â³ä éîãî ñïëàòè ç ïèòàíü ìàéíîâîãî ñòàíó ñòîðîíè âèð³øóºòüñÿ ñóäîì â êîæíîìó êîíêðåòíîìó âèïàäêó çàëåæíî â³ä îáñòàâèí ñïðàâè òà îá´ðóíòîâàíîñò³ äîâîä³â ñòîðîíè íàëåæíèìè ³ äîïóñòèìèìè äîêàçàìè òîãî ôàêòó, ùî ¿¿ (ñòîðîíè) ìàéíîâèé ñòàí ïåðåøêîäæàº ñïëàò³ íåþ ñóäîâîãî çáîðó â óñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³, à òàêîæ íà çàñàäàõ ð³âíîñò³ âñ³õ ó÷àñíèê³â ñóäîâîãî ïðîöåñó (â òîìó ÷èñë³ é îðãàí³â äåðæàâíî¿ âëàäè) ïåðåä çàêîíîì ³ ñóäîì.</FONT></P>
<P class="ps2"><FONT class="fs72">Ïðîòå òàêà äîâ³äêà íå º íàëåæíèì ³ äîïóñòèìèì äîêàçîì òîãî ôàêòó, ùî ìàéíîâèé ñòàí Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì³ñò³ ×åðí³âöÿõ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó ×åðí³âåöüê³é îáëàñò³ ïåðåøêîäæàº ñïëàò³ íåþ ñóäîâîãî çáîðó. Àïåëÿíò íå íàäàâ çàòâåðäæåíîãî êîøòîðèñó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì³ñò³ ×åðí³âöÿõ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó ×åðí³âåöüê³é îáëàñò³ ÷è õî÷à á âèòÿãó ç êîøòîðèñó ùîäî ÊÅÂÊ 2800 «²íø³ ïîòî÷í³ âèäàòêè». </FONT></P>
<P class="ps2"><FONT class="fs71">Êð³ì òîãî âèõîäÿ÷è ³ç ïîëîæåíü ïóíêòó 2 Ïðèê³íöåâèõ ïîëîæåíü çàêîíó Óêðà¿íè «Ïðî âíåñåííÿ çì³í äî äåÿêèõ çàêîíîäàâ÷èõ àêò³â Óêðà¿íè ùîäî ñïëàòè ñóäîâîãî çáîðó» â³ä 22 òðàâíÿ 2015 ðîêó ¹484-Ó²²² Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè äîðó÷åíî çàáåçïå÷èòè â³äïîâ³äíå ô³íàíñóâàííÿ äåðæàâíèõ îðãàí³â, ÿê³ ïîçáàâëÿþòüñÿ ï³ëüã ùîäî ñïëàòè ñóäîâîãî çáîðó. &nbsp;Îäíàê ÄÏ² ó ì³ñò³ ×åðí³âöÿõ ÃÓ ÄÔÑ ó ×åðí³âåöüê³é îáëàñò³ íå íàäàëà äîêàç³â çâåðíåííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè äî Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè ùîäî âèð³øåííÿ ïèòàííÿ ô³íàíñóâàííÿ ñïëàòè ñóäîâîãî çáîðó. </FONT></P>
<P class="ps2"><FONT class="fs70">Çì³íà ïðèïèñ³â çàêîíó íå º äîñòàòí³ì ³ íàëåæíèì äîêàçîì â ðîçóì³íí³ ñò. 34 ÃÏÊ Óêðà¿íè äëÿ çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó. À âèêîíàííÿ ñóäîì ïðèïèñ³â çàêîíó íå ïåðåøêîäæàº â äîñòóï³ äî ïðàâîñóääÿ, íàâïàêè, çàáåçïå÷óº ïðàâîâèé ïîðÿäîê. ×èííà ðåäàêö³ÿ Çàêîíó Óêðà¿íè «Ïðî ñóäîâèé çá³ð» áóëà ïðèéíÿòà Âåðõîâíîþ Ðàäîþ Óêðà¿íè 22 òðàâíÿ 2015 ðîêó, à ââåäåíà â ä³þ ç 01 âåðåñíÿ 2015 ðîêó. Â³äòàê îðãàíè äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ìàëè ÷àñ ³ ìîæëèâ³ñòü ó âñòàíîâëåíîìó ïîðÿäêó âèçíà÷èòèñü ùîäî ô³íàíñóâàííÿ ñóäîâèõ âèòðàò. </FONT></P>
<P class="ps5"><FONT class="fs69">Çà ïðèïèñàìè ñò. 97 ÃÏÊ Óêðà¿íè àïåëÿö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó ³ ïîâåðòàºòüñÿ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì, ÿêùî çîêðåìà äî ñêàðãè íå äîäàíî &nbsp;äîêóìåíò³â, ùî ï³äòâåðäæóþòü ñïëàòó ñóäîâîãî çáîðó ó âñòàíîâëåíèõ ïîðÿäêó ³ ðîçì³ð³. Ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè âèíîñèòüñÿ óõâàëà. Ï³ñëÿ óñóíåííÿ çàçíà÷åíèõ îáñòàâèí, àïåëÿö³éíà ñêàðãà ìîæå áóòè ïîäàíà ïîâòîðíî. &nbsp;</FONT></P>
<P class="ps5"><FONT class="fs68">Êåðóþ÷èñü ñò. 86, ï. 3 ÷. 1 ñò. 97 ÃÏÊ Óêðà¿íè, Ëüâ³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä</FONT></P>
<P class="ps9"><FONT class="fs63"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps4"><FONT class="fs67">Àïåëÿö³éíó ñêàðãó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì³ñò³ ×åðí³âöÿõ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó ×åðí³âåöüê³é îáëàñò³ íà óõâàëó ãîñïîäàðñüêîãî ñóäó ×åðí³âåöüêî¿ îáëàñò³ â³ä 02 ëèñòîïàäà 2015 ðîêó ïî ñïðàâ³ ¹926/1350-á/15 ïîâåðíóòè áåç ðîçãëÿäó.</FONT></P>
<P class="ps8"><FONT class="fs66"> </FONT><FONT class="fs62">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          &nbsp;&nbsp;&nbsp;&nbsp;Ãîëîâóþ÷èé ñóääÿ                                                            Ãðèö³â Â.Ì.</FONT></P>
<P class="ps8"><FONT class="fs61">                               &nbsp;ñóääÿ                                                            Äàâèä Ë.Ë.</FONT></P>
<P><FONT class="fs60">                               &nbsp;ñóääÿ                                                            Êîðäþê Ã.Ò. </FONT></P>