<TITLE>920/139/15</TITLE>
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<P class="ps12"><FONT class="fs24"> </FONT><FONT class="fs20"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps11"><FONT class="fs70">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps9"><FONT class="fs69">ÓÕÂÀËÀ</FONT></P>
<P><FONT class="fs121"> "01" êâ³òíÿ 2015 ð.</FONT><FONT class="fs89"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs120">Ñïðàâà ¹ 920/139/15</FONT><FONT class="fs88"> </FONT><FONT class="fs119">&nbsp;</FONT></P>
<P class="ps14"><FONT class="fs76">Ó ñêëàä³ êîëåã³¿ ñóää³â: ãîëîâóþ÷èé ñóääÿ Øóòåíêî ².À., ñóääÿ Ãåòüìàí Ð.À., ñóääÿ Ïëàõîâ Î.Â. </FONT></P>
<P><FONT class="fs118">ïðè ñåêðåòàð³ Ì³ðàêîâ³ Ã.À.</FONT></P>
<P class="ps7"><FONT class="fs117">çà ó÷àñòþ:</FONT></P>
<P class="ps7"><FONT class="fs116">â³ä çàÿâíèêà àïåëÿö³éíî¿ ñêàðãè - íå ïðèáóâ;</FONT></P>
<P class="ps7"><FONT class="fs115">â³ä áîðæíèêà - &nbsp;íå ïðèáóâ,</FONT></P>
<P class="ps7"><FONT class="fs114">ðîçãëÿíóâøè ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ ó ïðèì³ùåíí³ Õàðê³âñüêîãî &nbsp;àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó àïåëÿö³éíó ñêàðãó ÄÏ² ó ì. Ñóìàõ Ãîëîâíîãî Óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ (</FONT><FONT class="fs87">âõ. ¹1788 Ñ/2)</FONT><FONT class="fs113"> íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 26.01.15 ó ñïðàâ³ ¹ 920/139/15 </FONT></P>
<P class="ps7"><FONT class="fs75">çà &nbsp;çàÿâîþ</FONT><FONT class="fs112"> Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³</FONT></P>
<P class="ps7"><FONT class="fs74">äî </FONT><FONT class="fs111">&nbsp;ÒÎÂ "Êðåàòåõ" </FONT></P>
<P class="ps7"><FONT class="fs73">ïðî</FONT><FONT class="fs91"> âèçíàííÿ áàíêðóòîì</FONT><FONT class="fs110"> </FONT></P>
<P class="ps6"><FONT class="fs86">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps13"><FONT class="fs109">23.01.2015ð. ÄÏ² ó ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ çâåðíóëàñü äî ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ÒÎÂ "Êðåàòåõ".</FONT></P>
<P class="ps13"><FONT class="fs108">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 26.01.2015ð. ó ñïðàâ³ ¹920/139/15 (ñóääÿ Ñîï'ÿíåíêî Î.Þ.) â³äìîâëåíî ó ïðèéíÿòò³ çàÿâè Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî áîðæíèêà - Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Êðåàòåõ"; ïîâåðíóòî Äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ çàÿâó ¹3926/9/18-19-10 â³ä 23.01.2015ð. ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî òà äîäàí³ äî íå¿ äîêóìåíòè.</FONT></P>
<P class="ps13"><FONT class="fs107">Â³äìîâëÿþ÷è ó ïðèéíÿòò³ çàÿâè ïðî ïîðóøåííÿ ïðîâàäæåííÿ ñïðàâè ïðî áàíêðóòñòâî, ì³ñöåâèé ãîñïîäàðñüêèé ñóä çàçíà÷èâ, ùî äî çàÿâè ÄÏ² íå äîäàí³ äîêóìåíòè â ï³äòâåðäæåííÿ áåçñï³ðíîñò³ âèìîã äî áîðæíèêà, ÿê öüîãî âèìàãàþòü ÷.÷. 2, 7 ñòàòò³ 11 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" (ð³øåííÿ ñóäó ïðî ñòÿãíåííÿ çàáîðîãîâàíîñò³, ñóäîâèé íàêàç, ïîñòàíîâà ÄÂÑ ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ òîùî). Çâàæàþ÷è íà íàâåäåíå, ãîñïîäàðñüêèé ñóä ä³éøîâ âèñíîâê³â ïðî íåäîâåäåí³ñòü áåçñï³ðíîñò³ âèìîã ÄÏ² äî áîðæíèêà.</FONT></P>
<P class="ps4"><FONT class="fs106">Íå ïîãîäèâøèñü ç óõâàëîþ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó, çàÿâíèê çâåðíóâñÿ äî Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïîñèëàþ÷èñü íà ïîðóøåííÿ ñóäîì ïåðøî¿ ³íñòàíö³¿ íîðì ìàòåð³àëüíîãî òà ïðîöåñóàëüíîãî ïðàâà, ïðîñèòü ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 26.01.2015ð., ñïðàâó ïåðåäàòè íà ðîçãëÿä ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³.</FONT></P>
<P class="ps4"><FONT class="fs105">Óõâàëîþ Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 19.03.2015ð. àïåëÿö³éíó ñêàðãó ïðèéíÿòî äî ïðîâàäæåííÿ òà ïðèçíà÷åíî äî ðîçãëÿäó â ñóäîâîìó çàñ³äàíí³ 01.04.2015ð.</FONT></P>
<P class="ps4"><FONT class="fs104">Ðîçïîðÿäæåííÿì ñåêðåòàðÿ äðóãî¿ ñóäîâî¿ ïàëàòè Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 31.03.2015ð. ó çâ'ÿçêó ç õâîðîáîþ ñóää³ Çäîðîâêî Ë.Ì. äëÿ ðîçãëÿäó äàíî¿ ñïðàâè ñôîðìîâàíî êîëåã³þ ó ñêëàä³: ãîëîâóþ÷èé ñóääÿ Øóòåíêî ².À., ñóääÿ Ãåòüìàí Ð.À., ñóääÿ Ïëàõîâ Î.Â.</FONT></P>
<P class="ps4"><FONT class="fs103">Ïóíêòîì 3 Ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè Ïðî ñóäîâå ð³øåííÿ â³ä 23.03.2012ð. ¹6 âñòàíîâëåíî, ùî â ðàç³ íåîáõ³äíîñò³ çàì³íè ñóää³ â ïðîöåñ³ ðîçãëÿäó ñïðàâè àáî äîäàòêîâîãî ââåäåííÿ ñóää³ (ñóää³â) äî ñêëàäó ñóäó ðîçãëÿä ñïðàâè ç îãëÿäó íà âñòàíîâëåíèé ïóíêòîì 3 ÷àñòèíè ÷åòâåðòî¿ ñòàòò³ 47 Çàêîíó Óêðà¿íè "Ïðî ñóäîóñòð³é ³ ñòàòóñ ñóää³â" ïðèíöèï íåçì³ííîñò³ ñóää³ ñë³ä ïî÷èíàòè ñïî÷àòêó. Ïðè öüîìó çàíîâî ðîçïî÷èíàºòüñÿ é ïåðåá³ã ïåðåäáà÷åíèõ ñòàòòåþ 69 ÃÏÊ ñòðîê³â âèð³øåííÿ ñïîðó, à éîãî ïîäàëüøå ïðîäîâæåííÿ íîâèì (çì³íåíèì) ñêëàäîì ñóäó çä³éñíþºòüñÿ ó âèïàäêàõ ³ â ïîðÿäêó, ïåðåäáà÷åíèõ ÷àñòèíîþ òðåòüîþ ö³º¿ ñòàòò³.</FONT></P>
<P class="ps4"><FONT class="fs102">Áîðæíèê â³äçèâ íà àïåëÿö³éíó ñêàðãó íå íàäàâ, â ñóäîâå çàñ³äàííÿ 01.04.2015ð. óïîâíîâàæåíîãî ïðåäñòàâíèêà íå íàïðàâèâ, ïðî ïðè÷èíè íåÿâêè ñóä íå ïîâ³äîìèâ, ïðî ÷àñ òà ì³ñöå ñóäîâîãî çàñ³äàííÿ ïîâ³äîìëåíèé íàëåæíèì ÷èíîì.</FONT></P>
<P class="ps4"><FONT class="fs101">Çàÿâíèê àïåëÿö³éíî¿ ñêàðãè â ñóäîâå çàñ³äàííÿ 01.04.2015ð. óïîâíîâàæåíîãî ïðåäñòàâíèêà íå íàïðàâèâ, ïðî ïðè÷èíè íåÿâêè ñóä íå ïîâ³äîìèâ, ïðî ÷àñ òà ì³ñöå ñóäîâîãî çàñ³äàííÿ ïîâ³äîìëåíèé íàëåæíèì ÷èíîì, ùà ï³äòâåðäæóºòüñÿ íàÿâíèì â ìàòåð³àëàõ ñïðàâè ïîâ³äîìëåííÿì ïðî âðó÷åííÿ ïîøòîâîãî â³äïðàâëåííÿ ç â³äì³òêîþ ïðî âðó÷åíííÿ 24.03.2015ð.</FONT></P>
<P class="ps4"><FONT class="fs100">Çâàæàþ÷è íà íåÿâêó ïðåäñòàâíèê³â çàÿâíèêà àïåëÿö³éíî¿ ñêàðãè òà áîðæíèêà, çì³íó ñêëàäó ñóäó, ç ìåòîþ âñåá³÷íîãî ðîçãëÿäó ñïðàâè, ñóäîâà êîëåã³ÿ ä³éøëà âèñíîâêó ïðî â³äêëàäåííÿ ðîçãëÿäó ñïðàâè òà âèçíàííÿ ÿâêè â ñóäîâå çàñ³äàííÿ ïðåäñòàâíèêà çàÿâíèêà àïåëÿö³éíî¿ ñêàðãè - ÄÏ² ó ì. Ñóìàõ Ãîëîâíîãî Óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ îáîâ'ÿçêîâîþ ç ìåòîþ íàäàííÿ ïîÿñíåíü ó ñïðàâ³. </FONT></P>
<P class="ps4"><FONT class="fs99">Âðàõîâóþ÷è âèêëàäåíå òà êåðóþ÷èñü ñò.ñò. 77, 99, 101 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè,</FONT></P>
<P class="ps6"><FONT class="fs85">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps3"><FONT class="fs97">2. Âèêëèêàòè â ñóäîâå çàñ³äàííÿ ïðåäñòàâíèê³â ñòîð³í ç íàëåæíèì ÷èíîì îôîðìëåíèìè ïîâíîâàæåííÿìè.</FONT></P>
<P class="ps3"><FONT class="fs96">3. </FONT><FONT class="fs84">Âèçíàòè ÿâêó</FONT><FONT class="fs95"> â ñóäîâå çàñ³äàííÿ óïîâíîâàæåíîãî ïðåäñòàâíèêà ÄÏ² ó ì. Ñóìàõ Ãîëîâíîãî Óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³ </FONT><FONT class="fs78">îáîâ'ÿçêîâîþ.</FONT></P>
<P class="ps8"><FONT class="fs94">4. Ïîïåðåäèòè ó÷àñíèê³â ïðîöåñó, ùî â ðàç³ óõèëåííÿ â³ä â÷èíåííÿ ä³é, ïîêëàäåíèõ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì íà ñòîðîíè, ñóä àïåëÿö³éíî¿ ³íñòàíö³¿ ìàº ïðàâî ñòÿãóâàòè â äîõîä Äåðæàâíîãî áþäæåòó Óêðà¿íè ç âèííî¿ ñòîðîíè øòðàô ó ðîçì³ð³ äî ñòà íåîïîäàòêîâóâàíèõ ì³í³ìóì³â äîõîä³â ãðîìàäÿí,</FONT><FONT class="fs83"> </FONT><FONT class="fs93">çà íåâèêîíàííÿ ð³øåíü, óõâàë ñóäó òà ïðî ìîæëèâ³ñòü ïîâ³äîìëåííÿ ñóäîì ïðàâîîõîðîííèõ îðãàí³â òà îðãàí³â ïðîêóðàòóðè ó ðàç³ âèÿâëåííÿ ó ä³ÿëüíîñò³ ïðàö³âíèê³â ï³äïðèºìñòâ ïîðóøåííÿ çàêîííîñò³, ùî ì³ñòÿòü îçíàêè êðèì³íàëüíîãî ïðàâîïîðóøåííÿ.</FONT></P>
<P class="ps2"><FONT class="fs72"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P><FONT class="fs82">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;Øóòåíêî ².À. &nbsp;</FONT></P>
<P><FONT class="fs81">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;Ãåòüìàí Ð.À. &nbsp;</FONT></P>
<P><FONT class="fs80">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;Ïëàõîâ Î.Â. </FONT></P>