<TITLE>924/1437/15</TITLE>
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<P class="ps15"><FONT class="fs135"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps9"><FONT class="fs73">Ð²ÂÍÅÍÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps7"><FONT class="fs72">ÓÕÂÀËÀ</FONT></P>
<P class="ps7"><FONT class="fs86"> 21 ñ³÷íÿ 2016 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 ¹ 924/1437/15</FONT></P>
<P class="ps7"> &nbsp;</P>
<P class="ps8"><FONT class="fs85">Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿:</FONT></P>
<P class="ps8"><FONT class="fs84">Ãîëîâóþ÷îãî &nbsp;ñóää</FONT>³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs75">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;Áó÷èíñüêà Ã.Á.</P>
<P class="ps8"> <FONT class="fs83">ñóää³ &nbsp;</FONT><FONT class="fs133">&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;Ïåòóõîâ Ì.Ã. , <BR>
&nbsp;<FONT class="fs82">ñóää³ &nbsp;</FONT><FONT class="fs132">&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;Âàñèëèøèí À.Ð. &nbsp;&nbsp;</P>
<P class="ps8">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó â³äïîâ³äà÷à 2 Õìåëüíèöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ ì. Õìåëüíèöüêèé &nbsp;&nbsp;íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ &nbsp;îáëàñò³ â³ä 23.12.15 ð. ó ñïðàâ³ ¹ 924/1437/15 </P>
<P class="ps5">çà ïîçîâîì Óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â ßðìîëèíåöüêîìó ðàéîí³ ñìò. ßðìîëèíö³</P>
<P class="ps5">äî &nbsp;&nbsp;1. Ãîðîäîöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ &nbsp;</P>
<P class="ps5">2. Õìåëüíèöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ </P>
<P class="ps14">ïðî ñòÿãíåííÿ 1541,34 ãðí. </P>
<P class="ps4"><FONT class="fs81">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs70">          </FONT></P>
<P class="ps6"> Ð³øåííÿì ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ 23.12.15 ðîêó ó ñïðàâ³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 924/1437/15 ïîçîâ Óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â ßðìîëèíåöüêîìó ðàéîí³ ñìò. ßðìîëèíö³ äî &nbsp;Ãîðîäîöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ òà Õìåëüíèöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ ïðî ñòÿãíåííÿ 1541,34 ãðí. çàäîâîëåíî.</P>
<P class="ps6">Íå ïîãîäæóþ÷èñü ç âêàçàíèì ð³øåííÿì â³äïîâ³äà÷ 2 çâåðíóâñÿ ç àïåëÿö³éíîþ ñêàðãîþ äî Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó, â ÿê³é ïðîñèòü äàíå ð³øåííÿ ñêàñóâàòè òà ïðèéíÿòè íîâå, ÿêèì â ïîçîâ³ â³äìîâèòè.</P>
<P class="ps6">Çã³äíî ÷àñòèíè 3 ñòàòò³ 94 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, îáîâ'ÿçêîâîì àïåëÿíòà âèçíà÷åíî äîäàííÿ äî àïåëÿö³éíî¿ ñêàðãè äîêàç³â ñïëàòè ñóäîâîãî çáîðó &nbsp;³ äîêàç³â íàäñèëàííÿ êîï³¿ ñêàðãè ³íø³é ñòîðîí³ ó ñïðàâ³.</P>
<P class="ps6">Âîäíî÷àñ, â³äïîâ³äà÷åì íå äîäàíî äî àïåëÿö³éíî¿ ñêàðãè äîêàç³â, ùî ï³äòâåðäæóþòü ñïëàòó ñóäîâîãî çáîðó òà äîêàç³â íàäñèëàííÿ êîï³¿ ñêàðãè Ãîðîäîöüê³é îá'ºäíàí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³.</P>
<P class="ps11">Â³äïîâ³äíî äî ñò. 4 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð", çà ïîäàííÿ äî ãîñïîäàðñüêîãî ñóäó ïîçîâíî¿ çàÿâè ìàéíîâîãî õàðàêòåðó, ñïëà÷óºòüñÿ 1,5 â³äñîòê³â ö³íè ïîçîâó, àëå íå ìåíøå 1 ðîçì³ðó ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè òà íå á³ëüøå 150 ðîçì³ð³â ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè.</P>
<P class="ps3">Ó â³äïîâ³äíîñò³ äî Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" â³ä 8 ëèïíÿ 2011 ðîêó, çà ïîäàííÿ äî ãîñïîäàðñüêîãî ñóäó àïåëÿö³éíî¿ ñêàðãè íà ð³øåííÿ ñóäó 110 â³äñîòê³â ñòàâêè, ùî ï³äëÿãàëà ñïëàò³ ïðè ïîäàíí³ ïîçîâíî¿ çàÿâè, ³íøî¿ çàÿâè ³ ñêàðãè.          </P>
<P class="ps11">Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä íàãîëîøóº íà òîìó, ùî ïóíêòîì 2, 3 ÷àñòèíè 1 ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ïåðåäáà÷åíî, ùî àïåëÿö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó ³ ïîâåðòàºòüñÿ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì, ÿêùî äî ñêàðãè íå äîäàíî &nbsp;äîêàç³â íàäñèëàííÿ ¿¿ êîï³¿ ³íø³é ñòîðîí³ (ñòîðîíàì) òà äîêóìåíò³â, ùî ï³äòâåðäæóþòü &nbsp;&nbsp;ñïëàòó ñóäîâîãî çáîðó &nbsp;ó âñòàíîâëåíèõ ïîðÿäêó ³ ðîçì³ð³.</P>
<P class="ps6">Îñê³ëüêè äî àïåëÿö³éíî¿ ñêàðãè íå äîäàíî äîêàç³â, ùî ï³äòâåðäæóþòü ñïëàòó ñóäîâîãî çáîðó &nbsp;&nbsp;ó âñòàíîâëåíîìó ïîðÿäêó òà ðîçì³ð³ òà äîêàç³â íàäñèëàííÿ êîï³¿ ñêàðãè Ãîðîäîöüê³é îá'ºäíàí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³, ñóä ïðèõîäèòü äî âèñíîâêó ïðî íåîáõ³äí³ñòü ïîâåðíåííÿ äàíî¿ àïåëÿö³éíî¿ ñêàðãè â³äïîâ³äà÷ó 2.</P>
<P class="ps10"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ï³ñëÿ óñóíåííÿ îáñòàâèí, ùî ñòàëè ïðè÷èíîþ ïîâåðíåííÿ ñêàðãè, çàçíà÷åíèõ ó ïóíêòàõ 1, 2, 3 ÷àñòèíè 1 ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñòîðîíè ó ñïðàâ³, ìàþòü ïðàâî ïîâòîðíî ïîäàòè àïåëÿö³éíó ñêàðãó ó çàãàëüíîìó ïîðÿäêó</P>
<P class="ps12">Ó ðàç³ ïðîïóñêó ñòðîêó îñêàðæåííÿ, àïåëÿö³éíà ñêàðãà ìàº áóòè ïîäàíà ïîâòîðíî ëèøå ç ìîòèâîâàíèì êëîïîòàííÿì ïðî éîãî â³äíîâëåííÿ.</P>
<P class="ps12">Êåðóþ÷èñü ï. 2, 3 ÷. 1 ñò. 97, ñò. 86 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä, -</P>
<P class="ps4"><FONT class="fs80">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps3">1. Ïîâåðíóòè àïåëÿö³éíó ñêàðãó Õìåëüíèöüê³é îá'ºäíàí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³</P>
<P>2. Ñïðàâó ¹ 924/1437/15 ïîâåðíóòè íà àäðåñó ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³.</P>
<P class="ps1"><FONT class="fs79">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;Áó÷èíñüêà Ã.Á. &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs78">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;Ïåòóõîâ Ì.Ã. &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs62"><BR>
</FONT><FONT class="fs77">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;Âàñèëèøèí À.Ð. &nbsp;</FONT></P>