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<P class="ps16"><FONT class="fs136"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs140"><IMG src="herb.gif" height=67 width=50></FONT></P>
<P class="ps10"><FONT class="fs87">ÎÄÅÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps10"><FONT class="fs89">_____________________________________________________________________________________________</FONT></P>
<P class="ps10"><FONT class="fs86">Ó Õ Â À Ë À</FONT></P>
<P class="ps10"><FONT class="fs85">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="49 %" class="tds7"><P class="ps14"><FONT class="fs92"> "22" ëþòîãî 2016 ð.</FONT></P></TD><TD width="51 %" class="tds7"><P class="ps15"><FONT class="fs91"> Ñïðàâà ¹ 916/4696/15</FONT></P></TD></TR>
<P class="ps13"><FONT class="fs131">Êîëåã³ÿ ñóää³â Îäåñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ó ñêëàä³:</FONT></P>
<P><FONT class="fs130">Ãîëîâóþ÷îãî ñóää³: Î.Ë.Âîðîíþêà</FONT></P>
<P><FONT class="fs129">Ñóää³â: Â.Â. Ëàøèíà, Ì.À.Ìèðîøíè÷åíêà </FONT></P>
<P class="ps2"><FONT class="fs128">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Êè¿âñüêîìó ðàéîí³ ì.Îäåñà Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ â Îäåñüê³é îáëàñò³</FONT></P>
<P class="ps2"><FONT class="fs127">íà óõâàëó ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 26.01.2016 ðîêó</FONT></P>
<P><FONT class="fs126">ó ñïðàâ³ ¹ 916/4696/15</FONT></P>
<P><FONT class="fs125">Çà çàÿâîþ áîðæíèêà òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ëºðîì </FONT></P>
<P><FONT class="fs124"> ïðî âèçíàííÿ áàíêðóòîì</FONT></P>
<P class="ps10"><FONT class="fs123">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps1"><FONT class="fs122">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 26 ñ³÷íÿ 2016 çàòâåðäæåíî çâ³ò ë³êâ³äàòîðà òà ë³êâ³äàö³éíèé áàëàíñ òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ëºðîì, ïðèïèíåíî þðèäè÷íó îñîáó ÒÎÂ Ëºðîì òà ïðîâàäæåííÿ ó ñïðàâ³ ¹916/4696/15 ïðèïèíåíî.</FONT></P>
<P class="ps1"><FONT class="fs121">Áóäó÷è íåçãîäíèìè çàçíà÷åíîþ óõâàëîþ, Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Êè¿âñüêîìó ðàéîí³ ì.Îäåñà Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ â Îäåñüê³é îáëàñò³ çâåðíóëàñÿ äî Îäåñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ íà çàçíà÷åíå ñóäîâå ð³øåííÿ, â ÿê³é ïðîñèòü ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 26.01.2016 ðîêó &nbsp;ïîñèëàþ÷èñü íà ïîðóøåííÿ ãîñïîäàðñüêèì ñóäîì íîðì ìàòåð³àëüíîãî òà ïðîöåñóàëüíîãî ïðàâà ùî ïðèçâåëî äî ïðèéíÿòòÿ íåïðàâèëüíîãî ð³øåííÿ..</FONT></P>
<P class="ps1"><FONT class="fs120">Îäíàê âêàçàíà àïåëÿö³éíà ñêàðãà íå ìîæå áóòè ïðèéíÿòà äî ðîçãëÿäó ç íàñòóïíèõ ï³äñòàâ.</FONT></P>
<P class="ps8"><FONT class="fs119">Â³äïîâ³äíî äî ÷. 3 ñò. 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè äî àïåëÿö³éíî¿ ñêàðãè äîäàþòüñÿ äîêàçè ñïëàòè ñóäîâîãî çáîðó.</FONT></P>
<P class="ps8"><FONT class="fs118">Çà âèìîãàìè ï.2 ÷.7 ñò. 4 Çàêîíó Óêðà¿íè Ïðî ñóäîâèé çá³ð &nbsp;çà ïîäàííÿ äî ãîñïîäàðñüêîãî ñóäó àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ñóäó ñòàâêà ñóäîâîãî çáîðó ñòàíîâèòü 1 ðîçì³ð ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè.</FONT></P>
<P class="ps8"><FONT class="fs117">Â³äïîâ³äíî äî Çàêîíó Óêðà¿íè Ïðî Äåðæàâíèé áþäæåò Óêðà¿íè íà 2016 ð³ê ðîçì³ð ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè íà 01 ñ³÷íÿ 2016 ðîêó ñêëàäàº 1378 ãðí. 00 êîï.</FONT></P>
<P class="ps8"><FONT class="fs116">Òàêèì ÷èíîì ñêàðæíèê ìàâ ñïëàòèòè ñóäîâèé çá³ð ó çàçíà÷åíîìó âèùå ïîðÿäêó òà ðîçì³ð³, à ñàìå 1378 ãðí. 00 êîï.</FONT></P>
<P class="ps1"><FONT class="fs115">Ïðîòå ñêàðæíèêîì äî àïåëÿö³éíî¿ ñêàðãè íå íàäàíî æîäíèõ äîêàç³â ñïëàòè ñóäîâîãî çáîðó , íàòîì³ñòü ïîäàíî êëîïîòàííÿ â ÿêîìó ñêàðæíèê ïðîñèòü çâ³ëüíèòè â³ä ñïëàòè ñóäîâîãî çáîðó .</FONT></P>
<P class="ps8"><FONT class="fs114">Â îá´ðóíòóâàííÿ çàçíà÷åíîãî êëîïîòàííÿ ñêàðæíèê ïîñèëàºòüñÿ íà &nbsp;òå ùî ÄÏ² ô³íàíñóºòüñÿ çà ðàõóíîê êîøò³â Äåðæàâíîãî áþäæåòó Óêðà¿íè òà â³äïîâ³äíî äî ïîâíîâàæåíü ç ìåòîþ çàõèñòó ³íòåðåñ³â äåðæàâè ç ïèòàíü ñïðàâëåííÿ ïîäàòê³â ³ çáîð³â ìàº ïðàâî çâåðòàòèñÿ äî ñóäó ç â³äïîâ³äíèìè ïîçîâàìè, çàÿâàìè, à êîøòè íà ñïðàâëÿííÿ ñóäîâîãî çáîðó ïðè ïîäà÷³ òàêèõ ïîçîâ³â, çàÿâ äåðæàâíèì áþäæåòîì íå çàêëàäåí³, ùî óíåìîæëèâëþº ñïëàòó ñóäîâîãî çáîðó ïðè ïîäàíí³ äî ñóäó ïîçîâíèõ çàÿâ, àïåëÿö³éíèõ ³ êàñàö³éíèõ ñêàðã íà ñóäîâ³ ð³øåííÿ òà ³íøèõ çàÿâ, ïåðåäáà÷åíèõ ïðîöåñóàëüíèì çàêîíîäàâñòâîì.</FONT></P>
<P class="ps8"><FONT class="fs113">Òàê,â³äïîâ³äíî äî ÷àñòèíè 1 </FONT><FONT class="fs134">ñòàòò³ 8 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð"</FONT><FONT class="fs112"> 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.</FONT></P>
<P class="ps8"><FONT class="fs111">Ñóä ìîæå çìåíøèòè ðîçì³ð ñóäîâîãî çáîðó àáî çâ³ëüíèòè â³ä éîãî ñïëàòè íà ï³äñòàâ³, çàçíà÷åí³é ó ÷àñòèí³ ïåðø³é ö³º¿ ñòàòò³ (÷àñòèíà 2 </FONT><FONT class="fs133">ñòàòò³ 8 ÇÓ "Ïðî ñóäîâèé çá³ð"</FONT><FONT class="fs110">)</FONT></P>
<P class="ps8"><FONT class="fs109">Çã³äíî ç ï. 3.1. Ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ¹7 â³ä 21.02.2013 ð. ºäèíîþ ï³äñòàâîþ äëÿ â÷èíåííÿ ãîñïîäàðñüêèì ñóäîì ä³é, çàçíà÷åíèõ ó ñòàòò³ 8 Çàêîíó Óêðà¿íè Ïðî ñóäîâèé çá³ð, º âðàõóâàííÿ íèì ìàéíîâîãî ñòàíó ñòîð³í. 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. 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. 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 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="ps5"><FONT class="fs108">Îäíàê çàÿâíèêîì àïåëÿö³éíî¿ ñêàðãè íå íàâåäåíî îáñòàâèí, ÿê³ ìàëè á âèêëþ÷íèé õàðàêòåð òà ñâ³ä÷èëè á ïðî íàÿâí³ñòü íàëåæíèõ ï³äñòàâ äëÿ çâ³ëüíåííÿ ñêàðæíèêà â³ä ñïëàòè ñóäîâîãî çáîðó.</FONT></P>
<P class="ps9"><FONT class="fs107">Ç îãëÿäó íà âèêëàäåíå òà îñê³ëüêè ÄÏ² ó Êè¿âñüêîìó ðàéîí³ ì.Îäåñà Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ â Îäåñüê³é îáëàñò³ &nbsp;ºäèíîþ ï³äñòàâîþ äëÿ çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó çàçíà÷åíî ñàìå â³äñóòí³ñòü êîøò³â ïðèçíà÷åíèõ äëÿ ñïëàòè ñóäîâîãî çáîðó, êîëåã³ÿ ñóää³â â³äõèëÿº çàâëåíå êëîïîòàííÿ ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó.</FONT></P>
<P class="ps1"><FONT class="fs106">Âðàõîâóþ÷è âèêëàäåíå, êîëåã³ÿ ñóää³â ââàæàº çà íåîáõ³äíå, íà ï³äñòàâ³ ï.3 ÷.1 ñò. 97 ÃÏÊ Óêðà¿íè, íå ïðèéìàòè äî ðîçãëÿäó àïåëÿö³éíó ñêàðãó òà ïîâåðíóòè ¿¿ ñêàðæíèêó.</FONT></P>
<P class="ps0"><FONT class="fs98">Êåðóþ÷èñü ñò. 86, 94 ï. &nbsp;3 ÷. 1 ñò. 97 ÃÏÊ Óêðà¿íè, êîëåã³ÿ ñóää³â, -</FONT></P>
<P class="ps10"><FONT class="fs97">Ó õ â à ë è ë à:</FONT></P>
<P class="ps6"><FONT class="fs105">          Â³äõèëèòè êëîïîòàííÿ Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Êè¿âñüêîìó ðàéîí³ ì.Îäåñà Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ â Îäåñüê³é îáëàñò³ &nbsp;ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 26.01.2016 &nbsp;ïî ñïðàâ³ ¹916/4696/15 &nbsp;.</FONT></P>
<P class="ps6"><FONT class="fs104">Àïåëÿö³éíó ñêàðãó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Êè¿âñüêîìó ðàéîí³ ì.Îäåñà Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ â Îäåñüê³é îáëàñò³</FONT><FONT class="fs96"> </FONT><FONT class="fs103">íà óõâàëó ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 26.01.2016 &nbsp;ïî ñïðàâ³ ¹916/4696/15 ïîâåðíóòè ñêàðæíèêó áåç ðîçãëÿäó.</FONT></P>
<P class="ps2"><FONT class="fs102">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;Î.Ë. Âîðîíþê</FONT></P>
<P class="ps2"><FONT class="fs101">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;Â.Â. Ëàøèí</FONT></P>
<P class="ps3"><FONT class="fs100">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;Ì.À. Ìèðîøíè÷åíêî</FONT></P>
<P><FONT class="fs94">           </FONT></P>