<TITLE>Ä10-83</TITLE>
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<P class="ps11"><FONT class="fs157"> &nbsp;&nbsp;</FONT><FONT class="fs155"><IMG src="herb.gif" height=65 width=49></FONT><FONT class="fs159">&nbsp;</FONT></P>
<P class="ps8"><FONT class="fs79">ÄÍ²ÏÐÎÏÅÒÐÎÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ </FONT></P>
<P class="ps9"><FONT class="fs78">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ &nbsp;</FONT></P>
<P class="ps9"><FONT class="fs75">Ó Õ Â À Ë À </FONT></P>
<P class="ps9"><FONT class="fs147"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P><FONT class="fs84"> 30.12.2015 &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;&nbsp;Ñïðàâà ¹ Ä10-83&nbsp; &nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps3"><FONT class="fs107">Äí³ïðîïåòðîâñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿ ñóää³â:</FONT></P>
<P class="ps1"><FONT class="fs106">ãîëîâóþ÷îãî ñóää³</FONT><FONT class="fs146">: ²âàíîâ Î.Ã. (äîïîâ³äà÷)</FONT></P>
<P class="ps1"><FONT class="fs105">ñóää³â:</FONT><FONT class="fs145"> ªâñòèãíåºâ Î.Ñ., Áåðåçê³íà Î.Â.</FONT></P>
<P class="ps1"><FONT class="fs104">ðîçãëÿíóâøè çàÿâó </FONT><FONT class="fs144">Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Àìóð-Íèæíüîäí³ïðîâñüêîìó ðàéîí³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ì. Äí³ïðîïåòðîâñüêà</FONT><FONT class="fs103"> ïðî ïåðåâ³ðêó ð³øåííÿ â ïîðÿäêó íàãëÿäó &nbsp;</FONT><FONT class="fs143">ïî</FONT><FONT class="fs102"> </FONT><FONT class="fs142">ñïðàâ³ </FONT><FONT class="fs101">¹ Ä10-83</FONT></P>
<P class="ps0"><FONT class="fs100">çà ïîçîâîì</FONT><FONT class="fs141"> Óêðà¿íñüêî-Ê³ïðñüêîãî àêö³îíåðíîãî òîâàðèñòâà çàêðèòîãî òèïó ç ³íîçåìíèìè ³íâåñòèö³ÿìè «Êîìïàí³ÿ «Ïðèâàò ²íòåðòðåéä³íã», ì. Äí³ïðîïåòðîâñüê</FONT></P>
<P class="ps0"><FONT class="fs99">äî </FONT><FONT class="fs140">Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Àìóð-Íèæíüîäí³ïðîâñüêîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüê</FONT></P>
<P class="ps0"><FONT class="fs98">ïðî</FONT><FONT class="fs139"> âèçíàííÿ ïðàâà íà ï³ëüãó, </FONT></P>
<P class="ps5"><FONT class="fs97">                                                   &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          ÂÑÒÀÍÎÂÈÂ</FONT><FONT class="fs138">:</FONT></P>
<P class="ps4"><FONT class="fs137">Ð³øåííÿì àðá³òðàæíîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 15.10.1998 ðîêó ïî ñïðàâ³ ¹Ä10-83 ïîçîâ áóëî çàäîâîëåíî òà âèçíàíî &nbsp;çà ïîçèâà÷åì ïðàâî íà ï³ëüãó, ùî ïåðåäáà÷àº çâ³ëüíåííÿ â³ä ñïëàòè ïîäàòêó íà âàðò³ñòü ç 10.03.1994 ðîêó ïî 10.03.1999 ðîêó.</FONT></P>
<P class="ps4"><FONT class="fs136">Íå ïîãîäèâøèñü ç âêàçàíèì ð³øåííÿì Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Àìóð-Íèæíüîäí³ïðîâñüêîìó ðàéîí³ &nbsp;ì. Äí³ïðîïåòðîâñüêà çâåðíóëàñü äî ãîëîâè àðá³òðàæíîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ ç çàÿâîþ ïðî ïåðåâ³ðêó ð³øåííÿ â ïîðÿäêó íàãëÿäó.</FONT></P>
<P class="ps4"><FONT class="fs135">Çàÿâà ìîòèâîâàíà òèì, ùî ç 01.07.1997 ðîêó ï³äïðèºìñòâà ç ³íîçåìíèìè ³íâåñòèö³ÿìè âòðàòèëè ï³ëüãè ç ïîäàòêó íà ïðèáóòîê, ÿê³ áóëè âñòàíîâëåí³ ïîïåðåäí³ìè çàêîíîäàâ÷èìè àêòàìè.</FONT></P>
<P class="ps4"><FONT class="fs134">Ïîñòàíîâîþ ãîëîâè àðá³òðàæíîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 25.01.1999 ðîêó ïî ñïðàâ³ ¹Ä10-83 â ïîðÿäêó íàãëÿäó ð³øåííÿ àðá³òðàæíîãî ñóäó â³ä 15.10.1998 ðîêó ¹Ä10-83 ñêàñîâàíî, à &nbsp;ïðîâàäæåííÿ ó ñïðàâ³ çóïèíåíî äî îòðèìàííÿ âèñíîâê³â Êîíñòèòóö³éíîãî Ñóäó Óêðà¿íè ç âêàçàíèõ â ìîòèâóâàëüí³é ÷àñòèí³ äàíî¿ ïîñòàíîâè ïèòàíü.</FONT></P>
<P class="ps4"><FONT class="fs133">28.12.2015 ðîêó íà àäðåñó Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó íàä³éøëà ñïðàâà ¹Ä10-83 ç ëèñòîì ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ ó ÿêîìó çàçíà÷åíî íàñòóïíå.</FONT></P>
<P class="ps7"><FONT class="fs132">Çã³äíî ç ï.5 Ðîçä³ëó II "Ïðèê³íöåâ³ òà ïåðåõ³äí³ ïîëîæåííÿ" Çàêîíó Óêðà¿íè â³ä 21.06.2001 ðîêó ¹2539-111 "Ïðî âíåñåííÿ çì³í äî Àðá³òðàæíîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè" ð³øåííÿ ó ñïðàâ³, ÿêå îñêàðæåíå ³ çàêîíí³ñòü ÿêîãî íà ìîìåíò íàáðàííÿ ÷èííîñò³ öèì Çàêîíîì ïåðåâ³ðÿºòüñÿ ãîëîâîþ àðá³òðàæíîãî ñóäó, ïåðåäàºòüñÿ äî â³äïîâ³äíîãî àïåëÿö³éíîãî ãîñïî</FONT><FONT class="fs151">äà</FONT><FONT class="fs131">ðñü</FONT><FONT class="fs150">ê</FONT><FONT class="fs130">î</FONT><FONT class="fs149">ãî ñó</FONT><FONT class="fs129">äó äëÿ ïåðåãëÿäó â àïåëÿö³éíîìó ïîðÿäêó, âñòàíîâëåíîìó Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè.</FONT></P>
<P class="ps7"><FONT class="fs128">Âðàõîâóþ÷è, ùî ãîëîâîþ àðá³òðàæíîãî ñóäó îñòàòî÷íî ð³øåííÿ â ïîðÿäêó íàãëÿäó íå ïðèéíÿòî, ïðîñÿòü ðîçãëÿíóòè öå ïèòàííÿ â ïîðÿäêó, ïåðåäáà÷åíîìó Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè.</FONT></P>
<P class="ps7"><FONT class="fs127">Êîëåã³ÿ ñóää³â ðîçãëÿíóâøè çàÿâó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Àìóð-Íèæíüîäí³ïðîâñüêîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà ïðî ïåðåâ³ðêó ð³øåííÿ â ïîðÿäêó íàãëÿäó</FONT><FONT class="fs96"> &nbsp;</FONT><FONT class="fs126">ä³éøëà âèñíîâêó ïðî íåîáõ³äí³ñòü â³äìîâè â ïðèéíÿòò³ çàÿâè &nbsp;ç íàñòóïíèõ ï³äñòàâ.</FONT></P>
<P class="ps7"><FONT class="fs125">Â³äïîâ³äíî äî ñò. 91 ÃÏÊ Óêðà¿íè ñòîðîíè ó ñïðàâ³, ïðîêóðîð, òðåò³ îñîáè, îñîáè, ÿê³ íå áðàëè ó÷àñòü ó ñïðàâ³, ÿêùî ãîñïîäàðñüêèé ñóä âèð³øèâ ïèòàííÿ ïðî ¿õ ïðàâà òà îáîâÿçêè, ìàþòü ïðàâî ïîäàòè àïåëÿö³éíó ñêàðãó íà ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó, ÿêå íå íàáðàëî çàêîííî¿ ñèëè. </FONT></P>
<P class="ps7"><FONT class="fs124">Òîáòî, ð³øåííÿ ñóäó ïåðøî¿ ³íñòàíö³¿ ìîæå áóòè îñêàðæåíî â àïåëÿö³éíîìó ïîðÿäêó ëèøå ï³ñëÿ éîãî âèíåñåííÿ.</FONT></P>
<P class="ps7"><FONT class="fs123">Âîäíî÷àñ, ÿêùî àïåëÿö³éíó ñêàðãó ïîäàíî íà ïðîöåñóàëüíèé äîêóìåíò, ÿêèé íå ïðèéìàâñÿ &nbsp;òà â³äñóòí³é â ìàòåð³àëàõ ñïðàâè, àáî íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó, ÿêó âæå áóëî ïåðåãëÿíóòî â àïåëÿö³éíîìó ïîðÿäêó, òî â³äïîâ³äí³ îáñòàâèíè âèêëþ÷àþòü ïåðåãëÿä ñóäîâèõ àêò³â ñóäó ïåðøî¿ ³íñòàíö³¿ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì. Ó òàêèõ âèïàäêàõ îñòàíí³é ïîâèíåí â³äìîâèòè ó ïðèéíÿòò³ àïåëÿö³éíî¿ ñêàðãè ³ âèíåñòè ç öüîãî ïðèâîäó â³äïîâ³äíó óõâàëó ç ïîñèëàííÿì íà ñòàòò³ 97, 98 &nbsp;ÃÏÊ Óêðà¿íè. (ï. 5 ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 17.05.2011 ¹7 "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó Õ²² Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè".</FONT></P>
<P class="ps7"><FONT class="fs122">Â³äïîâ³äíî äî ìàòåð³àë³â ñïðàâè ïîñòàíîâîþ ãîëîâè àðá³òðàæíîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 25.01.1999 ðîêó ïî ñïðàâ³ ¹Ä10-83 â ïîðÿäêó íàãëÿäó ð³øåííÿ àðá³òðàæíîãî ñóäó â³ä 15.10.1998 ðîêó ¹Ä10-83 ñêàñîâàíî. Áóäü-ÿêå íîâå ð³øåííÿ ãîñïîäàðñüêèì ñóäîì Äí³ïðîïåòðîâñüêî¿ îáëàñò³ óäàí³é ñïðàâ³ íå ïðèéíÿòî.</FONT></P>
<P class="ps7"><FONT class="fs121">Îòæå, ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³, ïðî ñêàñóâàííÿ ÿêîãî çàçíà÷åíî ÿê â ìîòèâóâàëüí³é, òàê ³ â ïðîõàëüí³é ÷àñòèí³ çàÿâè</FONT><FONT class="fs95"> </FONT><FONT class="fs120">ïðî ïåðåâ³ðêó ð³øåííÿ, âæå áóëî ïåðåãëÿíóòî â àïåëÿö³éíîìó ïîðÿäêó, áóäü-ÿêå ³íøå ð³øåííÿ â³äñóòíº â ìàòåð³àëàõ ñïðàâè (ð³øåííÿ â³ä 25.01.1999 ðîêó ñêàñîâàíî, íîâå íå ïðèéíÿòî).</FONT></P>
<P class="ps7"><FONT class="fs119">Ó çâ'ÿçêó ç âèêëàäåíèì, ó Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³äñóòí³ ïðàâîâ³ ï³äñòàâè äëÿ ïåðåãëÿäó â àïåëÿö³éíîìó ïîðÿäêó çàÿâè</FONT><FONT class="fs94"> </FONT><FONT class="fs118">ïðî ïåðåâ³ðêó ð³øåííÿ àðá³òðàæíîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 15.10.1998 ðîêó ïî ñïðàâ³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹Ä10-83, ÿêå âæå áóëî ïåðåãëÿíóòî â àïåëÿö³éíîìó ïîðÿäêó, à íîâå ð³øåííÿ íå ïðèéìàëîñÿ òà â³äñóòíº â ìàòåð³àëàõ ñïðàâè, à â³äòàê ó ïðèéíÿòò³ çàÿâè</FONT><FONT class="fs93"> </FONT><FONT class="fs117">ïðî ïåðåâ³ðêó ð³øåííÿ â ïîðÿäêó íàãëÿäó ñë³ä â³äìîâèòè. </FONT></P>
<P class="ps1"><FONT class="fs116"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Íà ï³äñòàâ³ íàâåäåíîãî òà êåðóþ÷èñü ñò. ñò. 97, 98 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä </FONT></P>
<P class="ps8"><FONT class="fs77">ÓÕÂÀËÈÂ</FONT><FONT class="fs92">:</FONT></P>
<P class="ps6"><FONT class="fs115"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Â³äìîâèòè &nbsp;Äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó Àìóð-Íèæíüîäí³ïðîâñüêîìó ðàéîí³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ì. Äí³ïðîïåòðîâñüêà</FONT><FONT class="fs91"> </FONT><FONT class="fs114">ó ïðèéíÿòò³ çàÿâè</FONT><FONT class="fs90"> </FONT><FONT class="fs113">ïðî ïåðåâ³ðêó â ïîðÿäêó íàãëÿäó ð³øåííÿ àðá³òðàæíîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 15.10.1998 ðîêó ïî ñïðàâ³ ¹Ä10-83.</FONT></P>
<P class="ps6"><FONT class="fs112"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Óõâàëà ìîæå áóòè îñêàðæåíà äî Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ïðîòÿãîì 20 äí³â ç äíÿ íàáðàííÿ çàêîííî¿ ñèëè.</FONT></P>
<P class="ps7"><FONT class="fs111">Äîäàòîê: ñïðàâà ¹Ä10-83 â1 òîì³.</FONT></P>
<P class="ps3"><FONT class="fs110"> &nbsp;</FONT></P>
<P class="ps3"><FONT class="fs89">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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Î.Ã. ²âàíîâ</FONT></P>
<P class="ps3"><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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Î.Ñ. ªâñòèãíåºâ </FONT></P>
<P class="ps3"><FONT class="fs87"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P><FONT class="fs86"> &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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Î.Â. Áåðåçê³íà</FONT><FONT class="fs83"> &nbsp;</FONT></P>
<P><FONT class="fs82"> &nbsp;</FONT></P>
<P class="ps8"><FONT class="fs109"> </FONT></P>
<P><FONT class="fs48"> </FONT></P>