<TITLE>906/1282/15</TITLE>
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<P class="ps19"><FONT class="fs160"> </FONT><FONT class="fs158"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps15"><FONT class="fs154"> &nbsp;&nbsp;</FONT></P>
<P class="ps15"><FONT class="fs88">Ð²ÂÍÅÍÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps15"><FONT class="fs87">ÓÕÂÀËÀ</FONT></P>
<P class="ps15"><FONT class="fs105">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè </FONT></P>
<P class="ps15">"05" ëèñòîïàäà 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;Ñïðàâà ¹ &nbsp;&nbsp;906/1282/15</P>
<P class="ps12"><FONT class="fs104">Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿:</FONT></P>
<P class="ps11"><FONT class="fs103">Ãîëîâóþ÷èé &nbsp;ñóääÿ </FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs90">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;Äåìèäþê Î.Î.</P>
<P class="ps11"> <FONT class="fs102">ñóää³ &nbsp;</FONT><FONT class="fs152">&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;Þð÷óê Ì.². , <BR>
&nbsp;<FONT class="fs101">ñóää³ &nbsp;</FONT><FONT class="fs151">&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;Ïàâëþê ². Þ. &nbsp;&nbsp;</P>
<P class="ps8">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó Ëóãèíñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Æèòîìèðñüêî¿ îáëàñò³ â³ä "25" ñåðïíÿ 2015 ð. ó ñïðàâ³ ¹ 906/1282/15 </P>
<P class="ps10"><FONT class="fs100">çà çàÿâîþ</FONT> Ëóãèíñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Æèòîìèðñüê³é îáëàñò³</P>
<P class="ps10"><FONT class="fs99">äî</FONT> Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Ðàçîì ïëþñ" </P>
<P class="ps10"><FONT class="fs98">ïðî</FONT> âèçíàííÿ áàíêðóòîì</P>
<P class="ps6"><FONT class="fs97">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps3">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Æèòîìèðñüêî¿ îáëàñò³ â³ä 25.08.2015 ðîêó çàÿâó Ëóãèíñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Æèòîìèðñüê³é îáëàñò³ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Ðàçîì ïëþñ" ïîâåðíóòî áåç ðîçãëÿäó.</P>
<P class="ps4">Íå ïîãîäæóþ÷èñü ³ç óõâàëîþ ñóäó, 10.09.2015 ð. çàÿâíèê çâåðíóâñÿ äî Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïðîñèâ ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Æèòîìèðñüêî¿ îáëàñò³ â³ä 25.08.2015 ðîêó.</P>
<P class="ps4">Óõâàëîþ Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 14.09.2015 ð. àïåëÿö³éíó ñêàðãó áóëî ïîâåðíóòî íà ï³äñòàâ³ ï. 2 ÷. 1 ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè (äàë³ - ÃÏÊ Óêðà¿íè).</P>
<P class="ps4">13.10.2015 ð. çàÿâíèê ïîâòîðíî çâåðíóâñÿ äî Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïðîñèâ ïîíîâèòè ñòðîê äëÿ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè, ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Æèòîìèðñüêî¿ îáëàñò³ â³ä 25.08.2015 ðîêó.</P>
<P class="ps4">Óõâàëîþ Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 15.10.2015 ð. àïåëÿö³éíó ñêàðãó ïîâåðíóòî íà ï³äñòàâ³ ï. 3 ÷. 1 ñòàòò³ 97 ÃÏÊ Óêðà¿íè.</P>
<P class="ps4">04.11.2015 ð. çàÿâíèê âòðåòº çâåðíóâñÿ äî Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïðîñèòü ïîíîâèòè ñòðîê äëÿ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè, ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Æèòîìèðñüêî¿ îáëàñò³ â³ä 25.08.2015 ðîêó.</P>
<P class="ps4">Â àïåëÿö³éí³é ñêàðç³ çàÿâíèê çàçíà÷àº, ùî îñê³ëüêè çà ïðåä'ÿâëåííÿ äî 01.09.2015 ð. îðãàí³â ÄÔÑ ïîçîâ³â (ïîäàíü) äî ïëàòíèê³â ïîäàòê³â ñóäîâèé çá³ð íå ï³äëÿãàâ ñïëàò³, ðîçì³ð ñòàâêè ñóäîâîãî çáîðó äëÿ çâåðíåííÿ îðãàí³â ÄÔÑ ³ç àïåëÿö³éíèìè ñêàðãàìè ìàº äîð³âíþâàòè íóëþ, òîáòî ñóäîâèé çá³ð â òàêèõ âèïàäêàõ ñïëàò³ íå ï³äëÿãàº.</P>
<P class="ps9">Ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó â³äïîâ³äà÷à, ñóä âñòàíîâèâ, ùî àïåëÿö³éíà ñêàðãà ï³äëÿãàº ïîâåðíåííþ ç íàñòóïíèõ ï³äñòàâ. </P>
<P class="ps13">Çã³äíî ³ç ÷. 2 ñò. 4-1 ÃÏÊ Óêðà¿íè ãîñïîäàðñüê³ ñóäè ðîçãëÿäàþòü ñïðàâè ïðî áàíêðóòñòâî ó ïîðÿäêó ïðîâàäæåííÿ, ïåðåäáà÷åíîìó öèì Êîäåêñîì, ç óðàõóâàííÿì îñîáëèâîñòåé, âñòàíîâëåíèõ Çàêîíîì Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì".</P>
<P class="ps4">Â³äïîâ³äíî äî ÷. 1 ñò. 2 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" (ó ðåäàêö³¿ Çàêîíó Óêðà¿íè â³ä 22.12.2011 ðîêó ¹ 4212-VI, ùî íàáðàâ ÷èííîñò³ ç 19.01.2013 ðîêó) ïðîâàäæåííÿ ó ñïðàâàõ ïðî áàíêðóòñòâî ðåãóëþºòüñÿ öèì Çàêîíîì, ÃÏÊ Óêðà¿íè, ³íøèìè çàêîíîäàâ÷èìè àêòàìè Óêðà¿íè.</P>
<P class="ps4">Â³äïîâ³äíî äî ÷. 3 ñò. 94 ÃÏÊ Óêðà¿íè äî àïåëÿö³éíî¿ ñêàðãè äîäàþòüñÿ äîêàçè ñïëàòè ñóäîâîãî çáîðó.</P>
<P class="ps3">Ç 01 âåðåñíÿ 2015 ðîêó íàáðàâ ÷èííîñò³ Çàêîí Óêðà¿íè "Ïðî âíåñåííÿ çì³í äî äåÿêèõ çàêîíîäàâ÷èõ àêò³â Óêðà¿íè ùîäî ñïëàòè ñóäîâîãî çáîðó" ¹484-VIII â³ä 22.05.2015. Äàíèì çàêîíîì, êð³ì ³íøîãî, âíåñåíî çì³íè äî ñò.5 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð", çã³äíî ÿêî¿ ç 01.09.2015 îðãàíè äîõîä³â ³ çáîð³â <FONT class="fs96">íå çâ³ëüíÿþòüñÿ</FONT> â³ä ñïëàòè ñóäîâîãî çáîðó.</P>
<P class="ps4">Òàêèì ÷èíîì, àïåëÿíò, ÿê îðãàí äîõîä³â ³ çáîð³â, çîáîâ'ÿçàíèé ñïëà÷óâàòè ñóäîâèé çá³ð íà çàãàëüíèõ ï³äñòàâàõ.</P>
<P class="ps4">Â³äïîâ³äíî äî ÷. 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="ps13">Â³äïîâ³äíî äî ïï. 7 ï. 2 ÷. 2 ñò. 4 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð", çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ñóäó ñïëà÷óºòüñÿ ñóäîâèé çá³ð ó ðîçì³ð³ 1 ðîçì³ðó ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè.</P>
<P class="ps0">ßê âáà÷àºòüñÿ ç ìàòåð³àë³â àïåëÿö³éíî¿ ñêàðãè, çàÿâíèêîì àïåëÿö³éíî¿ ñêàðãè âçàãàë³ íå ïîäàíî íàëåæíèõ äîêàç³â ñïëàòè ñóäîâîãî çáîðó.</P>
<P class="ps10">Òàêèì ÷èíîì, ñêàðæíèêîì íå äîòðèìàíî âèìîã ñò. 94 ÃÏÊ Óêðà¿íè.</P>
<P class="ps14">Â³äïîâ³äíî äî ï. 3 ÷. 1 ñò. 97 ÃÏÊ 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 âñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³.</P>
<P class="ps4">Â³äòàê, êëîïîòàííÿ Ëóãèíñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ïðî ïîíîâëåííÿ ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íå ï³äëÿãàº ðîçãëÿäó ïî ñóò³.</P>
<P class="ps13">Çã³äíî ç ÷. 4 ñò. 97 ÃÏÊ Óêðà¿íè, ï³ñëÿ óñóíåííÿ îáñòàâèí, çàçíà÷åíèõ ó ïóíêòàõ 1, 2 ³ 3 ÷àñòèíè ïåðøî¿ ö³º¿ ñòàòò³, ñòîðîíà ìàº ïðàâî ïîâòîðíî ïîäàòè àïåëÿö³éíó ñêàðãó ç êëîïîòàííÿì ïðî â³äíîâëåííÿ ñòðîêó ðîçãëÿäó ñïðàâè. &nbsp;</P>
<P class="ps0">Âðàõîâóþ÷è âèùåâèêëàäåíå, êåðóþ÷èñü ñò. ñò. 86, 91, 94, ï. 3 ÷. 1 ñò. 97 ÃÏÊ Óêðà¿íè, Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä, - </P>
<P class="ps7"> <FONT class="fs95">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps3">1. Àïåëÿö³éíó ñêàðãó Ëóãèíñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Æèòîìèðñüêî¿ îáëàñò³ â³ä 25.08.2015 ð. ó ñïðàâ³ ¹ 906/1282/15 òà äîäàí³ äî íå¿ äîêóìåíòè ïîâåðíóòè ñêàðæíèêó.</P>
<P class="ps3">2. Ìàòåð³àëè ñïðàâè ïîâåðíóòè ãîñïîäàðñüêîìó ñóäó Æèòîìèðñüêî¿ îáëàñò³.</P>
<P class="ps2"><FONT class="fs94">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;Äåìèäþê Î.Î. &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs93">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;Þð÷óê Ì.². &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs78"><BR>
</FONT><FONT class="fs92">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;Ïàâëþê ². Þ. &nbsp;</FONT></P>
<P><FONT class="fs64"> </FONT></P>