<TITLE>34/5005/3459/2012</TITLE>
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<!-- [3] Íàéìåíóâàííÿ ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(COURTNAME) -->
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<!-- [4] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT) -->
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<!-- [4.1] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT2013) -->
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<!-- [5] Ñïðàâà íîìåð TAGNAME(CAUSENUM) -->
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<!-- [6] Äàòà ñïðàâè TAGNAME(CAUSEDATE) -->
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<!-- [7] Äàòà óõâàëåííÿ ð³øåííÿ TAGNAME(DOCDATE) -->
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<!-- [9] Ôîðìà ð³øåííÿ (ID) TAGNAME(DOCTYPE) -->
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<!-- [10] Ôîðìà ñóäî÷èíñòâà (ID) TAGNAME(CAUSETYPE) -->
<!-- àäì³í³ñòðàòèâíà = 1 -->
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<!-- àäì³í³ñòðàòèâíå ïðàâîïîðóøåííÿ = 5 -->
<META NAME="CAUSETYPE" CONTENT="3">
<!-- [11] Êîä êàòåãîð³¿ ñïðàâè TAGNAME(CAUSECATEGORY) -->
<!-- [12] Ñïðàâà ðîçãëÿäàºòüñÿ ïî ³íñòàíö³¿ (ID) TAGNAME(CAUSELOCATION) -->
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<!-- [13] Ïîïåðåäí³é íîìåð ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSENUM) -->
<!-- [14] Ïîïåðåäíÿ äàòà ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSEDATE) -->
<!-- [15] Íîìåð ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSENUM) -->
<META NAME="PREVCAUSENUM" CONTENT="34/5005/3459/2012">
<!-- [16] Äàòà ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSEDATE) -->
<!-- [17] Äàòà óõâàëåííÿ (ïîñòàíîâëåííÿ) ñóäîâîãî ð³øåííÿ, ùî ïåðåãëÿäàºòüñÿ TAGNAME(PREVRESCAUSEDATE) -->
<META NAME="PREVRESCAUSEDATE" CONTENT="12.01.2016">
<!-- [18] Ñóä, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCOURTNAME) -->
<META NAME="PREVCOURTNAME" CONTENT="Ãîñïîäàðñüêèé ñóä Äí³ïðîïåòðîâñüêî¿ îáëàñò³">
<!-- [19] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT) -->
<META NAME="PREVCAUSECOURT" CONTENT="5005">
<!-- [19.1] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT2013) -->
<META NAME="PREVCAUSECOURT2013" CONTENT="904">
<!-- [20] Êîä êàòåãîð³¿ ïîïåðåäíüî¿ ñïðàâè TAGNAME(PREVCAUSECATEGORY) -->
<!-- [21] Ñåêðåòàð ñóäîâîãî çàñ³äàííÿ TAGNAME(SECRETARY) -->
<!-- [22] Çàáîðîíà îïðèëþäíåííÿ TAGNAME(HEARINGCLOSED) -->
<!-- íå çàáîðîíåíî = V -->
<!-- çàáîðîíåíî = Z -->
<!-- çàáîðîíåíî òèì÷àñîâî = T -->
<META NAME="HEARINGCLOSED" CONTENT="V">
<!-- [23] Ê³ëüê-òü àðêóø³â äîêóìåíòà (ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß) -->
<!-- Ñóää³ â ð³øåíí³: -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION1" CONTENT="1">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME1" CONTENT="×åðåäêî Àíòîí ªâãåíîâè÷">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION2" CONTENT="2">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME2" CONTENT="Êîâàëü Ëþáîâ Àíàòîë³¿âíà">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION3" CONTENT="3">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME3" CONTENT="Ïàðõîìåíêî Íàòàë³ÿ Âîëîäèìèð³âíà">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- Ñòîðîíè ð³øåííÿ: -->
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION1" CONTENT="1">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE1" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE1" CONTENT="P">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE1" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE1" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME1" CONTENT="Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ &quot;ÄÂÊ-ÏÐÎÌ&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT1" CONTENT="Ïîçèâà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO1" CONTENT="34408921">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL1" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION2" CONTENT="2">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE2" CONTENT="V">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE2" CONTENT="">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE2" CONTENT="B">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE2" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME2" CONTENT="Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ &quot;Ä²ÀËÎÃ&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT2" CONTENT="Â³äïîâ³äà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO2" CONTENT="32293629">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL2" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION3" CONTENT="3">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE3" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE3" CONTENT="P">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE3" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE3" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME3" CONTENT="Ïðèâàòíå àêö³îíåðíå òîâàðèñòâî &quot;Íàóêîâî-âèðîáíè÷å îá'ºäíàííÿ &quot;ÑÎÇÈÄÀÒÅËÜ&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT3" CONTENT="Ïîçèâà÷ 2">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO3" CONTENT="13416334">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL3" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION4" CONTENT="4">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE4" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE4" CONTENT="Z">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE4" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE4" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME4" CONTENT="Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Æîâòíåâîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Äí³ïðîïåòðîâñüêî¿ îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT4" CONTENT="Ïîçèâà÷ 3">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO4" CONTENT="39545734">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL4" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION5" CONTENT="5">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE5" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE5" CONTENT="P">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE5" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE5" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME5" CONTENT="Ë³êâ³äàòîð Äåíèñåíêî Ä.Â.">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT5" CONTENT="Ïîçèâà÷ 4">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO5" CONTENT="">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL5" CONTENT="FALSE">
<!-- [38] Âåðñ³ÿ êë³ºíòà TAGNAME(APPVER) -->
<META NAME="APPVER" CONTENT="1.24.4.49">
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<P class="ps14"><FONT class="fs154"> </FONT><FONT class="fs152"><IMG src="herb.gif" height=65 width=49></FONT><FONT class="fs156">&nbsp;</FONT></P>
<P class="ps10"><FONT class="fs87">ÄÍ²ÏÐÎÏÅÒÐÎÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ </FONT></P>
<P class="ps10"><FONT class="fs86">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ &nbsp;</FONT></P>
<P class="ps9"><FONT class="fs83">Ó Õ Â À Ë À </FONT></P>
<P class="ps10"><FONT class="fs148"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P><FONT class="fs90">           20.01.2016 &nbsp;&nbsp;ðîêó &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 34/5005/3459/2012&nbsp; &nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps13"><FONT class="fs109">Äí³ïðîïåòðîâñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿ ñóää³â</FONT><FONT class="fs147">:</FONT></P>
<P class="ps7"><FONT class="fs108">          ãîëîâóþ÷îãî ñóää³</FONT><FONT class="fs146"> &nbsp;×åðåäêî À.ª. &nbsp;(äîïîâ³äà÷)&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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></P>
<P class="ps7"><FONT class="fs107">          ñóää³â</FONT><FONT class="fs145">: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Êîâàëü Ë.À., Ïàðõîìåíêî Í.Â.</FONT></P>
<P class="ps0"><FONT class="fs106">Ðîçãëÿíóâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè</FONT><FONT class="fs144"> Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Æîâòíåâîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè &nbsp;ó Äí³ïðîïåòðîâñüê³é îáëàñò³ </FONT></P>
<P class="ps0"><FONT class="fs105">íà óõâàëó          </FONT><FONT class="fs143">ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 25.12.2015 ðîêó</FONT></P>
<P class="ps1"><FONT class="fs104"> ó ñïðàâ³          </FONT><FONT class="fs142">¹ 34/5005/3459/2012</FONT><FONT class="fs103">          </FONT></P>
<P class="ps2"><FONT class="fs102"> çà çàÿâîþ </FONT><FONT class="fs141">          Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Æîâòíåâîìó ðàéîí³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ì. Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ </FONT></P>
<P class="ps2"><FONT class="fs101">äî          </FONT><FONT class="fs140">Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Ä³àëîã», &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ì. Äí³ïðîïåòðîâñüê</FONT><FONT class="fs100"> </FONT></P>
<P class="ps2"><FONT class="fs99"> ïðî</FONT><FONT class="fs139">          âèçíàííÿ &nbsp;ãðîøîâèõ âèìîã íà ñóìó 103&nbsp; &nbsp;&nbsp;526,60 ãðí.</FONT></P>
<P class="ps8"><FONT class="fs98">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps6"><FONT class="fs97">          </FONT></P>
<P class="ps7"><FONT class="fs96">          </FONT><FONT class="fs138">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ &nbsp;â³ä &nbsp;&nbsp;25.12.2015 ðîêó &nbsp;ó ñïðàâ³ ¹ 34/5005/3459/2012 &nbsp;(ñóääÿ - Êàëèíè÷åíêî Ë.Ì.) ïîâåðíóòî çàÿâó ¹ 10/10-006 â³ä 20.05.2015 ðîêó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Æîâòíåâîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ &nbsp;ïðî âèçíàííÿ ãðîøîâèõ âèìîã íà ñóìó 103&nbsp; &nbsp;&nbsp;526,60 ãðí. áåç ðîçãëÿäó.</FONT></P>
<P class="ps7"><FONT class="fs137">          Íå ïîãîäèâøèñü ³ç &nbsp;&nbsp;çàçíà÷åíîþ óõâàëîþ, Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Æîâòíåâîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ ïîäàëà àïåëÿö³éíó ñêàðãó, â ÿê³é ïðîñèòü ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 25.12.2015 ðîêó ó äàí³é ñïðàâ³ òà ïðèéíÿòè íîâå ð³øåííÿ, ÿêèì çàäîâîëüíèòè çàÿâó ÄÏ² ó Æîâòíåâîìó ðàéîí³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ì. Äí³ïðîïåòðîâñüêà.</FONT></P>
<P class="ps7"><FONT class="fs136">          Ñêàðæíèêîì òàêîæ çàÿâëåíî êëîïîòàííÿ ïðî â³äíîâëåííÿ ïðîïóùåíîãî ïðîöåñóàëüíîãî ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè. Ïðîòå, äàíå êëîïîòàííÿ íå ìîæå áóòè ðîçãëÿíóòî, îñê³ëüêè ïðè ïîäàíí³ àïåëÿö³éíî¿ ñêàðãè ñêàðæíèêîì íå äîäåðæàíî âèìîã ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps7"><FONT class="fs135">          Êîëåã³ÿ ñóää³â Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó, îçíàéîìèâøèñü ç ìàòåð³àëàìè ñïðàâè òà àïåëÿö³éíî¿ ñêàðãè ä³éøëà âèñíîâêó ïðî íåîáõ³äí³ñòü ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè ç íàñòóïíèõ ï³äñòàâ.</FONT></P>
<P class="ps7"><FONT class="fs134">          Â³äïîâ³äíî äî ïóíêòó 3 ÷àñòèíè 1 ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó 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 òà ðîçì³ð³.</FONT></P>
<P class="ps3"><FONT class="fs133">          Äî àïåëÿö³éíî¿ ñêàðãè äîäàíî êëîïîòàííÿ ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè. </FONT></P>
<P class="ps7"><FONT class="fs132">          Çà ïðèïèñàìè íîðì ñòàòò³ 8 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" ñóä, âðàõîâóþ÷è ìàéíîâèé ñòàí ñòîðîíè, ìîæå ñâîºþ óõâàëîþ, çîêðåìà, çâ³ëüíèòè â³ä ñïëàòè ñóäîâîãî çáîðó.</FONT></P>
<P class="ps4"><FONT class="fs131"> &nbsp;Çã³äíî ³ç ïóíêòîì 3.1 Ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ¹ 7 â³ä 21.02.2013 ðîêó "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó V² Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè" (³ç çì³íàìè ³ äîïîâíåííÿìè) îñîáà, ÿêà çàÿâëÿº êëîïîòàííÿ ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó ïîâèííà íàâåñòè äîâîäè ³ ïîäàòè äîêàçè íà ï³äòâåðäæåííÿ òîãî, ùî ¿¿ ìàéíîâèé ñòàí ïåðåøêîäæàº ñïëàò³ íåþ ñóäîâîãî çáîðó ó âñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³.</FONT></P>
<P class="ps5"><FONT class="fs130">Â³äïîâ³äíî äî ïóíêòó 3 ²íôîðìàö³éíîãî ëèñòà Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè &nbsp;&nbsp;&nbsp;¹ 01-06/2093/15 â³ä 12.11.2015 ðîêó çà çì³ñòîì ïîëîæåíü ñòàòò³ 8 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" ïèòàííÿ ïðî â³äñòðî÷åííÿ òà ðîçñòðî÷åííÿ ñóäîì ñïëàòè ñóäîâîãî çáîðó, çìåíøåííÿ ðîçì³ðó ñóäîâîãî çáîðó àáî çâ³ëüíåííÿ â³ä éîãî ñïëàòè ç ï³äñòàâ ìàéíîâîãî ñòàíó ñòîðîíè âèð³øóºòüñÿ ñóäîì â êîæíîìó êîíêðåòíîìó âèïàäêó çàëåæíî â³ä îáñòàâèí ñïðàâè òà îá´ðóíòîâàíîñò³ äîâîä³â ñòîðîíè íàëåæíèìè òà äîïóñòèìèìè äîêàçàìè íà ï³äòâåðäæåííÿ òîãî, ùî ìàéíîâèé ñòàí ñòîðîíè 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="ps4"><FONT class="fs129">Ñë³ä çâåðíóòè óâàãó, ùî îñê³ëüêè ñòàòòåþ 129 Êîíñòèòóö³¿ Óêðà¿íè ÿê îäíó ³ç çàñàä ñóäî÷èíñòâà âèçíà÷åíî ð³âí³ñòü óñ³õ ó÷àñíèê³â ñóäîâîãî ïðîöåñó ïåðåä çàêîíîì ³ ñóäîì, â òîìó ÷èñë³ é îðãàí³â äåðæàâíî¿ âëàäè, òî ñàì³ ëèøå îáñòàâèíè, ïîâ'ÿçàí³ ³ç ô³íàíñóâàííÿ óñòàíîâè ÷è îðãàí³çàö³¿ ç Äåðæàâíîãî áþäæåòó Óêðà¿íè òà â³äñóòí³ñòþ ó íüîìó êîøò³â, ïðèçíà÷åíèõ äëÿ ñïëàòè ñóäîâîãî çáîðó, íå ìîæóòü ââàæàòèñÿ ï³äñòàâîþ äëÿ â³äñòðî÷åííÿ òàêî¿ ñïëàòè.</FONT></P>
<P class="ps4"><FONT class="fs128">Çã³äíî ç ÷àñòèíîþ 1 ñòàòò³ 33 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè êîæíà ñòîðîíà ïîâèííà äîâåñòè ò³ îáñòàâèíè, íà ÿê³ âîíà ïîñèëàºòüñÿ ÿê íà ï³äñòàâó ñâî¿õ âèìîã ³ çàïåðå÷åíü.</FONT></P>
<P class="ps4"><FONT class="fs127">×àñòèíà 2 ñòàòò³ 34 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè âñòàíîâëþº, ùî îáñòàâèíè ñïðàâè, ÿê³ â³äïîâ³äíî äî çàêîíîäàâñòâà ïîâèíí³ áóòè ï³äòâåðäæåí³ ïåâíèìè çàñîáàìè äîêàçóâàííÿ, íå ìîæóòü ï³äòâåðäæóâàòèñü ³íøèìè çàñîáàìè äîêàçóâàííÿ.</FONT></P>
<P class="ps4"><FONT class="fs126">Êëîïîòàííÿ ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè ìîòèâîâàíî òèì, ùî â³äïîâ³äíî äî âíåñåíèõ çì³í äî Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" îðãàíè äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ïîçáàâëÿþòüñÿ ï³ëüã ùîäî ñïëàòè ñóäîâîãî çáîðó òà çîáîâ'ÿçàí³ ñïëà÷óâàòè ñóäîâèé çá³ð ó ïîâíîìó îáñÿç³. Ïðè öüîìó, â³äïîâ³äíî äî ïóíêòó 2 Ïðèê³íöåâèõ ïîëîæåíü Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" Êàá³íåò Ì³í³ñòð³â Óêðà¿íè çîáîâ'ÿçàíèé çàáåçïå÷èòè â³äïîâ³äíå ô³íàíñóâàííÿ äåðæàâíèõ îðãàí³â, ÿê³ ïîçáàâëÿþòüñÿ ï³ëüã ùîäî ñïëàòè ñóäîâîãî çáîðó. Ïðîòå, â³äïîâ³äíå ô³íàíñóâàííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè &nbsp;Óêðà¿íè òà ¿¿ òåðèòîð³àëüíèõ îðãàí³â Êàá³íåòîì Ì³í³ñòð³â Óêðà¿íè íå çä³éñíåíî.</FONT></P>
<P class="ps4"><FONT class="fs125">Íà ï³äòâåðäæåííÿ ìàéíîâîãî ñòàíó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Æîâòíåâîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ &nbsp;äî àïåëÿö³éíî¿ ñêàðãè ñêàðæíèê äîäàâ êîï³þ äîâ³äêè &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ &nbsp;73/8/0463-05-032 &nbsp;â³ä 04.01.2016 ðîêó.</FONT></P>
<P class="ps4"><FONT class="fs124">Â³äïîâ³äíî äî ñòàòò³ 36 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ïèñüìîâ³ äîêàçè ïîäàþòüñÿ â îðèã³íàë³ àáî â íàëåæíèì ÷èíîì çàñâ³ä÷åí³é êîï³¿. </FONT></P>
<P class="ps4"><FONT class="fs123">Çã³äíî ç ïóíêòîì 2.2 Ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ¹ 18 â³ä 26.12.2011 ðîêó ïîäàí³ ñòîðîíàìè êîï³¿ äîêóìåíò³â, âèãîòîâëåí³ ç âèêîðèñòàííÿì òåõí³÷íèõ çàñîá³â (ôîòîêîï³¿ òîùî), çàñâ³ä÷óþòüñÿ ï³äïèñîì îñîáè, ÿêà ¿õ âèãîòîâèëà àáî ÿêà ïåðåâ³ðèëà ¿õ íà â³äïîâ³äí³ñòü îðèã³íàëàì, ³ç çàçíà÷åííÿì ¿¿ ïð³çâèùà, ³í³ö³àë³â òà ïîñàäè (ÿêùî âîíà º ïîñàäîâîþ îñîáîþ) òà ç ïðèêëàäåííÿì ïå÷àòêè (çà ¿¿ íàÿâíîñò³). </FONT></P>
<P class="ps4"><FONT class="fs122">ßê âáà÷àºòüñÿ ³ç ïîäàíî¿ ñêàðæíèêîì êîï³¿ &nbsp;äîâ³äêè &nbsp;¹ 73/8/0463-05-032 &nbsp;â³ä 04.01.2016 &nbsp;ðîêó, âîíà íå ì³ñòèòü ïð³çâèùà, ³í³ö³àë³â òà ïîñàäè îñîáè, ÿêà ¿¿ âèãîòîâèëà àáî ÿêà ¿¿ ïåðåâ³ðèëà íà â³äïîâ³äí³ñòü îðèã³íàëó, òîáòî &nbsp;âêàçàíà äîâ³äêà íå çàñâ³ä÷åíà íàëåæíèì ÷èíîì.</FONT></P>
<P class="ps4"><FONT class="fs121">²íøèõ äîêàç³â (êîøòîðèñó ³íñïåêö³¿ òîùî) íà ï³äòâåðäæåííÿ ôàêòó íåìîæëèâîñò³ îïëàòè ñóäîâîãî çáîðó ÄÏ² ó Æîâòíåâîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà äî ñóäó íå íàäàëà. </FONT></P>
<P class="ps4"><FONT class="fs120">Çà òàêèõ îáñòàâèí, â³äñóòí³ ï³äñòàâè äëÿ çàäîâîëåííÿ êëîïîòàííÿ Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Æîâòíåâîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ ïðî çâ³ëüíåííÿ &nbsp;â³ä ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè.</FONT></P>
<P class="ps4"><FONT class="fs119">Âðàõîâóþ÷è âèùåâèêëàäåíå, êîëåã³ÿ ñóää³â ââàæàº, ùî àïåëÿö³éíà ñêàðãà Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Æîâòíåâîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ ï³äëÿãàº ïîâåðíåííþ çàÿâíèêîâ³ áåç ðîçãëÿäó.</FONT></P>
<P class="ps4"><FONT class="fs118">Ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè íå ïîçáàâëÿº ïðàâà ïîâòîðíîãî çâåðíåííÿ äî àïåëÿö³éíîãî ñóäó â ïîðÿäêó, âñòàíîâëåíîìó çàêîíîì. &nbsp;</FONT></P>
<P class="ps4"><FONT class="fs117">Ñë³ä çâåðíóòè óâàãó, ùî ïðè ïîâòîðíîìó çâåðíåíí³ ³ç àïåëÿö³éíîþ ñêàðãîþ ñêàðæíèê ìàº ïîäàòè êëîïîòàííÿ ïðî â³äíîâëåííÿ ïðîïóùåíîãî ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè. Ïðè öüîìó, &nbsp;çàçíà÷åíå êëîïîòàííÿ ïîäàºòüñÿ â áóäü-ÿêîìó âèïàäêó ïðîïóñêó ñòðîêó &nbsp;íåçàëåæíî â³ä ïðè÷èí, ÿê³ çóìîâèëè öåé ïðîïóñê.</FONT></P>
<P class="ps4"><FONT class="fs116">Íà ï³äñòàâ³ íàâåäåíîãî òà êåðóþ÷èñü ñò. 86, ï. 3 &nbsp;÷. 1 ñò. 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä </FONT></P>
<P class="ps11"><FONT class="fs85">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps7"><FONT class="fs115">Â³äìîâèòè Äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó Æîâòíåâîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ ó çàäîâîëåíí³ êëîïîòàííÿ ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 25.12.2015 ðîêó ó ñïðàâ³ ¹ 34/5005/3459/2012.</FONT></P>
<P class="ps7"><FONT class="fs114">Àïåëÿö³éíó ñêàðãó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Æîâòíåâîìó ðàéîí³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ì. Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 25.12.2015 ðîêó ó ñïðàâ³ ¹ &nbsp;34/5005/3459/2012 ïîâåðíóòè &nbsp;çàÿâíèêîâ³ áåç ðîçãëÿäó.</FONT></P>
<P class="ps7"><FONT class="fs95">Äîäàòîê &nbsp;(íà àäðåñó &nbsp;ñêàðæíèêà): &nbsp;</FONT><FONT class="fs113">àïåëÿö³éíà &nbsp;&nbsp;ñêàðãà &nbsp;&nbsp;ç äîäàòêàìè, âñüîãî íà 13 àðê. </FONT></P>
<P class="ps7"><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;&nbsp;À.ª. ×åðåäêî</FONT></P>
<P class="ps7"><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;Ë.À. Êîâàëü &nbsp;</FONT></P>
<P class="ps7"><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;&nbsp;Í.Â. Ïàðõîìåíêî &nbsp;</FONT></P>
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