<TITLE>920/1807/15</TITLE>
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<P class="ps13"><FONT class="fs23"> &nbsp;&nbsp;</FONT></P>
<P class="ps13"><FONT class="fs84">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps13"><FONT class="fs83">ÓÕÂÀËÀ</FONT></P>
<P class="ps13"><FONT class="fs99">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè </FONT></P>
<P class="ps1"><FONT class="fs133"> "11" ñ³÷íÿ 2016 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;Ñïðàâà ¹ 920/1807/15</FONT></P>
<P class="ps6"><FONT class="fs91">Êîëåã³ÿ ñóää³â ó ñêëàä³: </FONT></P>
<P class="ps5"><FONT class="fs90">ãîëîâóþ÷èé ñóääÿ Ïóëü Î.À., ñóääÿ Á³ëîóñîâà ß.Î., ñóääÿ Øåâåëü Î. Â.; </FONT></P>
<P class="ps5"><FONT class="fs132">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì.Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³ </FONT><FONT class="fs98">(âõ.¹59Ñ/2)</FONT><FONT class="fs131"> íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä "11" ãðóäíÿ 2015ð. ó ñïðàâ³ ¹920/1807/15</FONT></P>
<P class="ps7"><FONT class="fs89">çà çàÿâîþ </FONT><FONT class="fs130">Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³, ì. Ñóìè, </FONT></P>
<P class="ps7"><FONT class="fs88">äî </FONT><FONT class="fs129">Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ìåêñà-Äîð, &nbsp;ì.&nbsp; Ñóìè,</FONT></P>
<P><FONT class="fs87">ïðî áàíêðóòñòâî, -</FONT></P>
<P class="ps13"><FONT class="fs97">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps2"><FONT class="fs127">Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó ì.Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³ ç óõâàëîþ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó íå ïîãîäèëàñü òà çâåðíóëàñü äî Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é, ïîñèëàþ÷èñü íà ïîðóøåííÿ ñóäîì ÷èííîãî çàêîíîäàâñòâà, ïðîñèòü ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 11.12.2015ð. ïî ñïðàâ³ ¹920/1807/15. Ïåðåäàòè ñïðàâó ¹920/1807/15 íà ðîçãëÿä äî ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³.</FONT></P>
<P class="ps8"><FONT class="fs126"> Îäíî÷àñíî çàÿâíèê àïåëÿö³éíî¿ ñêàðãè ïðîñèòü ïîíîâèòè ïðîïóùåíèé ïðîöåñóàëüíèé ñòðîê íà àïåëÿö³éíå îñêàðæåííÿ óõâàëè.</FONT></P>
<P class="ps11"><FONT class="fs125">Äîñë³äèâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè ó â³äïîâ³äíîñò³ äî âèìîã ñò.94 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â ä³éøëà âèñíîâêó ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè ç íàñòóïíèõ ï³äñòàâ.</FONT></P>
<P class="ps11"><FONT class="fs124">×àñòèíîþ 3 ñòàòò³ 94 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ïåðåäáà÷åíî, ùî äî ñêàðãè äîäàþòüñÿ äîêàçè ñïëàòè ñóäîâîãî çáîðó ³ íàäñèëàííÿ êîï³¿ ñêàðãè ³íø³é ñòîðîí³ ó ñïðàâ³.</FONT></P>
<P class="ps0"><FONT class="fs123">Çã³äíî ç ïîëîæåííÿìè 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.</FONT></P>
<P class="ps0"><FONT class="fs122">Çà ïîäàííÿ äî ãîñïîäàðñüêîãî ñóäó àïåëÿö³éíèõ ñêàðã ó ñïðàâ³ ïðî áàíêðóòñòâî 110 â³äñîòê³â ñòàâêè, ùî ï³äëÿãàëà ñïëàò³ ïðè ïîäàíí³ ïîçîâíî¿ çàÿâè, ³íøî¿ çàÿâè ³ ñêàðãè.</FONT></P>
<P class="ps0"><FONT class="fs121">Çà ïîäàííÿ äî ãîñïîäàðñüêîãî ñóäó çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî 10 ðîçì³ð³â ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè.</FONT></P>
<P class="ps10"><FONT class="fs120">Ïåðåâ³ðêîþ ìàòåð³àë³â àïåëÿö³éíî¿ ñêàðãè âñòàíîâëåíî, ùî àïåëÿö³éíó ñêàðãó íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 11.12.2015ð. ïîäàíî ç ïîðóøåííÿì âèìîã ÷àñòèíè 3 ñòàòò³ 94 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, à ñàìå: äî ñêàðãè âçàãàë³ íå äîäàíî äîêóìåíò³â, ùî ï³äòâåðäæóþòü ñïëàòó ñóäîâîãî çáîðó ó âñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³.</FONT></P>
<P class="ps11"><FONT class="fs119">Àïåëÿíò, çâåðòàþ÷èñü äî ñóäó ç³ ñêàðãîþ, ó êëîïîòàííÿ (âõ.¹71) ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó, çàçíà÷èâ, ùî îðãàíè Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè º ñóáºêòîì âëàäíèõ ïîâíîâàæåíü, ô³íàíñóâàííÿ ÿêîãî çä³éñíþºòüñÿ â³äïîâ³äíî äî Çàêîíó Óêðà¿íè «Ïðî Äåðæàâíèé áþäæåò Óêðà¿íè íà 2015 ð³ê», â ÿêîìó, çîêðåìà, íå âñòàíîâëåíî äëÿ îðãàí³â Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè íà 2015 ð³ê òàêó ñòàòòþ âèäàòê³â ÿê ñïëàòà ñóäîâîãî çáîðó çà ïîäà÷ó äî ãîñïîäàðñüêèõ ñóä³â çàÿâ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî. Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó ì.Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³ º áþäæåòíîþ óñòàíîâîþ, ÿêà ô³íàíñóºòüñÿ ç Äåðæàâíîãî áþäæåòó Óêðà¿íè. Ó êîøòîðèñíèõ ïðèçíà÷åííÿõ íà óòðèìàííÿ ÄÏ² ó ì.Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³ íà 2015 ð³ê âèäàòêè íà ñïëàòó ñóäîâîãî çáîðó íå ïåðåäáà÷åí³. Ïðîñèòü ñóä çâ³ëüíèòè ÄÏ² ó ì.Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³ â³ä ñïëàòè ñóäîâîãî çáîðó çà ïîäà÷ó àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 11.12.2015ð. ïî ñïðàâ³ ¹920/1807/15.</FONT></P>
<P class="ps11"><FONT class="fs117">Â³äïîâ³äíî äî ïóíêòà 1 ñòàòò³ 8 Çàêîíó Óêðà¿íè Ïðî ñóäîâèé çá³ð, âðàõîâóþ÷è ìàéíîâèé ñòàí ñòîðîíè, ñóä ìîæå ñâîºþ óõâàëîþ â³äñòðî÷èòè àáî ðîçñòðî÷èòè ñïëàòó ñóäîâîãî çáîðó íà ïåâíèé ñòðîê, àëå íå äîâøå í³æ äî óõâàëåííÿ ñóäîâîãî ð³øåííÿ ó ñïðàâ³, ñóä ìîæå çìåíøèòè ðîçì³ð ñóäîâîãî çáîðó àáî çâ³ëüíèòè â³ä éîãî ñïëàòè íà ï³äñòàâ³, çàçíà÷åí³é ó ÷àñòèí³ ïåðø³é ö³º¿ ñòàòò³.</FONT></P>
<P class="ps11"><FONT class="fs116">Çã³äíî ç ïóíêòîì 3.1. ïîñòàíîâè ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè &nbsp;â³ä 21.02. 2013 ð. N 7 Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó VI Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè òà 5</FONT> <FONT class="fs115">²íôîðìàö³éíîãî ëèñòà Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 05.07.2012 ð. N 01-06/869/2012 Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Çàêîíó Óêðà¿íè Ïðî ñóäîâèé çá³ð êëîïîòàííÿ ïðî â³äñòðî÷åííÿ (ðîçñòðî÷åííÿ) ñïëàòè ñóäîâîãî çáîðó, çìåíøåííÿ éîãî ðîçì³ðó àáî çâ³ëüíåííÿ â³ä éîãî ñïëàòè ìîæå áóòè âèêëàäåíå â çàÿâ³ ÷è ñêàðç³, ÿê³ ïîäàþòüñÿ äî ãîñïîäàðñüêîãî ñóäó, àáî îêðåìèì äîêóìåíòîì. </FONT><FONT class="fs103">Îñîáà, ÿêà çàÿâëÿº â³äïîâ³äíå êëîïîòàííÿ, ïîâèííà íàâåñòè äîâîäè ³ ïîäàòè äîêàçè íà ï³äòâåðäæåííÿ òîãî, ùî ¿¿ ìàéíîâèé ñòàí ïåðåøêîäæàâ (ïåðåøêîäæàº) ñïëàò³ íåþ ñóäîâîãî çáîðó ó âñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³</FONT><FONT class="fs114">.</FONT> <FONT class="fs113">Ïðè öüîìó, îñê³ëüêè ñòàòòåþ 129 Êîíñòèòóö³¿ Óêðà¿íè ÿê îäíó ³ç çàñàä ñóäî÷èíñòâà âèçíà÷åíî ð³âí³ñòü óñ³õ ó÷àñíèê³â ñóäîâîãî ïðîöåñó ïåðåä çàêîíîì ³ ñóäîì, îòæå, </FONT><FONT class="fs101">â òîìó ÷èñë³ é îðãàí³â äåðæàâíî¿ âëàäè, òî ñàì³ ëèøå îáñòàâèíè, ïîâ'ÿçàí³ ç ô³íàíñóâàííÿì óñòàíîâè ÷è îðãàí³çàö³¿ ç Äåðæàâíîãî áþäæåòó Óêðà¿íè òà â³äñóòí³ñòþ ó íüîìó êîøò³â, ïðèçíà÷åíèõ äëÿ ñïëàòè ñóäîâîãî çáîðó, íå ìîæóòü ââàæàòèñÿ ï³äñòàâîþ äëÿ çâ³ëüíåííÿ â³ä òàêî¿ ñïëàòè.</FONT></P>
<P class="ps11"><FONT class="fs112">Ó ñòàòò³ 5 Çàêîíó Óêðà¿íè Ïðî ñóäîâèé çá³ð (ç³ çì³íàìè òà äîïîâíåííÿìè ñòàíîì íà ìîìåíò ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè) âèçíà÷åíî ïåðåë³ê îñ³á, çâ³ëüíåíèõ â³ä ñïëàòè ñóäîâîãî çáîðó. Äî âêàçàíîãî ïåðåë³êó îðãàíè Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè íå â³äíîñÿòüñÿ.</FONT></P>
<P class="ps11"><FONT class="fs111">Çà òàêèõ îáñòàâèí, íîðìàìè ÷èííîãî çàêîíîäàâñòâà Óêðà¿íè íå çâ³ëüíåíî çàÿâíèêà àïåëÿö³éíî¿ ñêàðãè â³ä ñïëàòè ñóäîâîãî çáîðó ó âñòàíîâëåíîìó çàêîíîì ïîðÿäêó, à, îòæå, ïîñèëàííÿ àïåëÿíòà íà òå, ùî ó êîøòîðèñíèõ ïðèçíà÷åííÿõ íà óòðèìàííÿ ÄÏ² ó ì.Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³ íà 2015 ð³ê âèäàòêè íà ñïëàòó ñóäîâîãî çáîðó íå ïåðåäáà÷åí³, íå ìîæå ââàæàòèñÿ ï³äñòàâîþ äëÿ çâ³ëüíåííÿ éîãî â³ä ñïëàòè ñóäîâîãî çáîðó ïî äàí³é ñïðàâ³ ó ñóä³ àïåëÿö³éíî¿ ³íñòàíö³¿.</FONT></P>
<P class="ps11"><FONT class="fs110">Òàêèì ÷èíîì, êëîïîòàííÿ ñêàðæíèêà º íåîá´ðóíòîâàíèì òà òàêèì, ùî ñóïåðå÷èòü âèìîãàì ÷èííîãî çàêîíîäàâñòâà ùîäî çâ³ëüíåííÿ â³ä ñóäîâîãî çáîðó, à, îòæå, ó ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ â³äñóòí³ ïðàâîâ³ ï³äñòàâè äëÿ éîãî çàäîâîëåííÿ, ó çâÿçêó ç ÷èì äàíå êëîïîòàííÿ ï³äëÿãàº â³äõèëåííþ. &nbsp;&nbsp;</FONT></P>
<P class="ps11"><FONT class="fs109">Çã³äíî ç ïóíêòîì 3 ÷àñòèíè 1 ñòàòò³ 97 ÃÏÊ Óêðà¿íè àïåëÿö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó òà ïîâåðòàºòüñÿ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì, ÿêùî äî ñêàðãè íå äîäàíî äîêóìåíò³â, ùî ï³äòâåðäæóþòü ñïëàòó ñóäîâîãî çáîðó ó âñòàíîâëåíèõ ïîðÿäêó ³ ðîçì³ð³. </FONT></P>
<P class="ps11"><FONT class="fs108">Ç îãëÿäó íà âèêëàäåíå, àïåëÿö³éíà ñêàðãà ï³äëÿãàº ïîâåðíåííþ.</FONT></P>
<P class="ps11"><FONT class="fs107">Êåðóþ÷èñü ñò.86, ï. 3 ÷.1 ñò.97, ñò.99 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â Õàðê³âñüêîãî àïåëÿö³éíîãî &nbsp;ãîñïîäàðñüêîãî ñóäó, -</FONT></P>
<P class="ps14"><FONT class="fs96">ÓÕÂÀËÈËÀ:</FONT></P>
<P class="ps5"><FONT class="fs106">          Ïîâåðíóòè àïåëÿö³éíó ñêàðãó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì.Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä "11" ãðóäíÿ 2015ð. ó ñïðàâ³ ¹920/1807/15.</FONT></P>
<P><FONT class="fs105">Äîäàòîê: çàÿâíèêó - ìàòåð³àëè ñêàðãè íà 24 àðê. òà ïîøòîâèé êîíâåðò íà 1 àðê.</FONT></P>
<P><FONT class="fs95">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;Î.À.Ïóëü</FONT></P>
<P><FONT class="fs94">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;ß.Î.Á³ëîóñîâà &nbsp;</FONT></P>
<P><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;&nbsp;&nbsp;Î.Â.Øåâåëü</FONT></P>
<P><FONT class="fs86"> &nbsp; </FONT></P>