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<P class="ps20"><FONT class="fs175"> </FONT><FONT class="fs173"><IMG src="herb.gif" height=58 width=44></FONT></P>
<P class="ps15"><FONT class="fs93">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ</FONT></P>
<P class="ps15"><FONT class="fs97">Êè¿âñüêî¿ îáëàñò³</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<P class="ps13"><FONT class="fs99"> &nbsp;</FONT></P>
<P class="ps14"><FONT class="fs95">Ó Õ Â À Ë À</FONT></P>
<P class="ps2"><FONT class="fs117">çà ïîçîâîì</FONT> Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Áóäêîíòàêò</P>
<P class="ps4"><FONT class="fs116">äî</FONT> Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Áàõ÷èñàðàéñüêîìó ðàéîí³ Àâòîíîìíî¿ Ðåñïóáë³êè Êðèì Äåðæàíî¿ ïîäàòêîâî¿ ñëóæáè</P>
<P class="ps18"><FONT class="fs115">ïðî</FONT> ÷àñòêîâå ñêàñóâàííÿ ïîäàòêîâîãî ïîâ³äîìëåííÿ-ð³øåííÿ</P>
<P class="ps0"><FONT class="fs114">Çà ó÷àñòþ ïðåäñòàâíèê³â ñòîð³í:</FONT></P>
<P class="ps8"><FONT class="fs113">â³ä ïîçèâà÷à:</FONT> íå çÿâèâñÿ;</P>
<P class="ps8"><FONT class="fs112">â³ä â³äïîâ³äà÷à: </FONT>íå çÿâèâñÿ.</P>
<P class="ps1"><FONT class="fs111">îáñòàâèíè ñïðàâè:</FONT></P>
<P class="ps11">Àáçàöîì 6 ÷àñòèíè 1 ñòàòò³ 12 Çàêîíó &nbsp;Óêðà¿íè &nbsp;â³ä 15.04.2014 ðîêó &nbsp;¹ 1207-VII "Ïðî çàáåçïå÷åííÿ ïðàâ ³ ñâîáîä ãðîìàäÿí òà ïðàâîâèé ðåæèì íà òèì÷àñîâî îêóïîâàí³é òåðèòîð³¿ Óêðà¿íè" ïåðåäáà÷åíî, ùî ó çâ'ÿçêó ç íåìîæëèâ³ñòþ çä³éñíþâàòè ïðàâîñóääÿ ñóäàìè Àâòîíîìíî¿ Ðåñïóáë³êè Êðèì òà ì³ñòà Ñåâàñòîïîëÿ íà òèì÷àñîâî îêóïîâàíèõ òåðèòîð³ÿõ, çì³íó òåðèòîð³àëüíî¿ ï³äñóäíîñò³ ñóäîâèõ ñïðàâ, ï³äñóäíèõ ðîçòàøîâàíèì íà òåðèòîð³¿ Àâòîíîìíî¿ Ðåñïóáë³êè Êðèì òà ì³ñòà Ñåâàñòîïîëÿ ñóäàì, òà çàáåçïå÷åííÿ ðîçãëÿäó ãîñïîäàðñüêèõ ñïðàâ Ãîñïîäàðñüêîãî ñóäó Àâòîíîìíî¿ Ðåñïóáë³êè Êðèì - Ãîñïîäàðñüêèì ñóäîì Êè¿âñüêî¿ îáëàñò³, à ãîñïîäàðñüêèõ ñïðàâ Ãîñïîäàðñüêîãî ñóäó ì³ñòà Ñåâàñòîïîëÿ - Ãîñïîäàðñüêèì ñóäîì ì³ñòà Êèºâà, ãîñïîäàðñüêèõ ñïðàâ Ñåâàñòîïîëüñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó - Êè¿âñüêèì àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì.</P>
<P class="ps11">Óõâàëîþ Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè â³ä 11.04.2013 ðîêó &nbsp;êàñàö³éí³ ñêàðãè Ïåðøîãî çàñòóïíèêà ïðîêóðîðà Àâòîíîìíî¿ Ðåñïóáë³êè Êðèì òà Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Áàõ÷èñàðàéñüêîìó ðàéîí³ Àâòîíîìíî¿ Ðåñïóáë³êè Êðèì çàäîâîëåíî, ïîñòàíîâó Ñåâàñòîïîëüñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 26.04.2010<FONT class="fs109">&nbsp; &nbsp;&nbsp;</FONT>ðîêó<FONT class="fs108"> </FONT>ñêàñîâàíî òà çàëèøåíî â ñèë³ ïîñòàíîâó Ñåâàñòîïîëüñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 16.02.2010 ðîêó.</P>
<P class="ps11">Çã³äíî ³íôîðìàö³éíîãî ëèñòà Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 01-06/745/2014 â³ä 05.06.2014 ðîêó Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ó ñóäîâ³é ïðàêòèö³ Çàêîíó Óêðà¿íè Ïðî çàáåçïå÷åííÿ ïðàâ ³ ñâîáîä ãðîìàäÿí òà ïðàâîâèé ðåæèì íà òèì÷àñîâî îêóïîâàí³é òåðèòîð³¿ Óêðà¿íè (³íôîðìàö³éíèé ëèñò äîïîâíåíî ïóíêòîì 7 çã³äíî ç ³íôîðìàö³éíèì ëèñòîì Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 01.12.2014 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;¹ 01-06/2053/14) ó ðàç³ íåîáõ³äíîñò³ â³äíîâëåííÿ ñïðàâè, ÿêà ðîçãëÿäàëàñÿ ãîñïîäàðñüêèì ñóäîì, ðîçòàøîâàíèì íà òèì÷àñîâî îêóïîâàí³é òåðèòîð³¿ Óêðà¿íè, âîíî çä³éñíþºòüñÿ çã³äíî ç ïóíêòîì 7 ïîñòàíîâè ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 26.12.2011 ðîêó ¹ 18 "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóäàìè ïåðøî¿ ³íñòàíö³¿" (â ðåäàêö³¿ ïîñòàíîâè ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 24.11.2014 ¹ 2). Ïðè öüîìó â³äíîâëåííÿ âòðà÷åíèõ ñïðàâ, íåçàëåæíî â³ä òîãî, íà ÿê³é ñòàä³¿ ðîçãëÿäó âîíè ïåðåáóâàëè (â ñóä³ ïåðøî¿, àïåëÿö³éíî¿ ÷è êàñàö³éíî¿ ³íñòàíö³é), çä³éñíþºòüñÿ ì³ñöåâèìè ãîñïîäàðñüêèìè ñóäàìè, çàçíà÷åíèìè â àáçàö³ äåñÿòîìó ÷àñòèíè ïåðøî¿ ñòàòò³ 12 Çàêîíó; ÿêùî íåîáõ³äíî çä³éñíèòè àïåëÿö³éíèé àáî êàñàö³éíèé ðîçãëÿä ñïðàâè, ¿¿ ìàòåð³àëè ï³ñëÿ òàêîãî â³äíîâëåííÿ ïåðåäàþòüñÿ íàçâàíèìè ñóäàìè â³äïîâ³äíî äî ñóäó àïåëÿö³éíî¿ àáî êàñàö³éíî¿ ³íñòàíö³é. </P>
<P class="ps11">Â³äïîâ³äíî äî ï. 7-7.1 ïîñòàíîâè ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè, â³ä 26.12.2011 ðîêó ¹ 18 "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóäàìè ïåðøî¿ ³íñòàíö³¿" ó ðàç³ âòðàòè ç áóäü-ÿêèõ ïðè÷èí ìàòåð³àë³â ñïðàâè (íàïðèêëàä, ïðè ïåðåñèëàíí³ ¿õ ïîøòîþ) ãîñïîäàðñüêîìó ñóäó ñë³ä âèõîäèòè ç òàêîãî. Ãîñïîäàðñüêèé ïðîöåñóàëüíèé êîäåêñ Óêðà¿íè íå ì³ñòèòü ïîëîæåíü ùîäî â³äíîâëåííÿ âòðà÷åíî¿ ñïðàâè. Îäíàê öå íå ìîæå áóòè ï³äñòàâîþ äëÿ â³äìîâè â ïðèéíÿòò³ ÷è çàëèøåíí³ áåç ðîçãëÿäó çàÿâè, êëîïîòàííÿ ÷è ³íøîãî ïåðåäáà÷åíîãî Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè çâåðíåííÿ ó÷àñíèêà ñóäîâîãî ïðîöåñó äî ãîñïîäàðñüêîãî ñóäó.</P>
<P class="ps11">Çã³äíî ç ï. 7.2 ïîñòàíîâè ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;26.12.2011 ðîêó ¹ 18 âòðà÷åíà (ó òîìó ÷èñë³ ÷àñòêîâî, - íàïðèêëàä, îêðåì³ òîìè) ñïðàâà ìîæå áóòè â³äíîâëåíà çà çàÿâîþ îñîáè (îñ³á), ùî áóëà ó÷àñíèêîì â³äïîâ³äíîãî ñóäîâîãî ïðîöåñó ³ çâåðíóëàñÿ äî òîãî ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó, ÿêèé ðîçãëÿíóâ ñïðàâó ïî ñóò³ àáî ïðèïèíèâ ïðîâàäæåííÿ â í³é ÷è çàëèøèâ ïîçîâ áåç ðîçãëÿäó, à òàêîæ çàçíà÷åíèì ãîñïîäàðñüêèì ñóäîì ç ñâîº¿ ³í³ö³àòèâè.</P>
<P class="ps11">ßêùî ì³ñöåâèé ãîñïîäàðñüêèé ñóä, ïðî ÿêèé ³äåòüñÿ â àáçàöàõ ïåðøîìó ³ äðóãîìó öüîãî ï³äïóíêòó, çíàõîäèòüñÿ íà òèì÷àñîâî îêóïîâàí³é òåðèòîð³¿ Óêðà¿íè àáî â ðàéîí³ ïðîâåäåííÿ àíòèòåðîðèñòè÷íî¿ îïåðàö³¿, òî â³äíîâëåííÿ âòðà÷åíî¿ ñïðàâè çä³éñíþºòüñÿ ãîñïîäàðñüêèì ñóäîì çà òåðèòîð³àëüíîþ ï³äñóäí³ñòþ ñóäîâèõ ñïðàâ, âèçíà÷åíîþ çã³äíî ³ç ñòàòòåþ 12 Çàêîíó Óêðà¿íè "Ïðî çàáåçïå÷åííÿ ïðàâ ³ ñâîáîä ãðîìàäÿí òà ïðàâîâèé ðåæèì íà òèì÷àñîâî îêóïîâàí³é òåðèòîð³¿ Óêðà¿íè" àáî ñòàòòÿìè 1, 3 Çàêîíó Óêðà¿íè "Ïðî çä³éñíåííÿ ïðàâîñóääÿ òà êðèì³íàëüíîãî ïðîâàäæåííÿ ó çâ'ÿçêó ç ïðîâåäåííÿì àíòèòåðîðèñòè÷íî¿ îïåðàö³¿".</P>
<P class="ps11">Â³äïîâ³äíî äî ï. 7.9 äàíî¿ ïîñòàíîâè çà ðåçóëüòàòàìè ðîçãëÿäó çàÿâè ïðî â³äíîâëåííÿ ñïðàâè ãîñïîäàðñüêèé ñóä âèíîñèòü óõâàëó ïðî â³äíîâëåííÿ âòðà÷åíî¿ ñïðàâè ïîâí³ñòþ àáî â ïåâí³é ÷àñòèí³.</P>
<P class="ps9">Äî Ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ áóëî íàä³ñëàíî ïîâ³äîìëåííÿ Óêðà¿íñüêîãî äåðæàâíîãî ï³äïðèºìñòâà ïîøòîâîãî çâ'ÿçêó «Óêðïîøòà» Êè¿âñüêî¿ ì³ñüêî¿ äèðåêö³¿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 33-20-606 â³ä 04.04.2014 ðîêó ïðî òèì÷àñîâå ïðèçóïèíåííÿ ïðèéìàííÿ äî ïåðåñèëàííÿ ïîøòîâèõ â³äïðàâëåíü àäðåñîâàíèõ îäåðæóâà÷àì íàñåëåíèõ ïóíêò³â Àâòîíîìíî¿ Ðåñïóáë³êè Êðèì.</P>
<P class="ps11">Â ñóäîâ³ çàñ³äàííÿ 18.01.2016 ðîêó òà 01.02.2016 ðîêó ïðåäñòàâíèêè ñòîð³í, íàëåæíèì ÷èíîì ïîâ³äîìëåí³ ïðî ÷àñ ³ ì³ñöå ðîçãëÿäó ñïîðó, íå ç'ÿâèëèñÿ, âèìîãè óõâàëè Ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ â³ä 23.12.2015 ðîêó íå âèêîíàëè, ïðî ïðè÷èíè íåÿâêè â ñóäîâå çàñ³äàííÿ ñóä íå ïîâ³äîìëÿëè, ó çâÿçêó ç ÷èì ðîçãëÿä ñïðàâè â³äêëàäàâñÿ äî 01.02.2016 ðîêó òà äî 22.02.2016 ðîêó â³äïîâ³äíî.</P>
<P class="ps6">Òàêèì ÷èíîì, ñóäîì âæèòî âñ³õ íåîáõ³äíèõ òà ìîæëèâèõ çàõîä³â äëÿ â³äíîâëåííÿ ìàòåð³àë³â ñïðàâè.</P>
<P class="ps7">Íà ï³äñòàâ³ âèêëàäåíîãî òà êåðóþ÷èñü ñò. 65, 86 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ÷. 1 ñò. 12 Çàêîíó Óêðà¿íè Ïðî çàáåçïå÷åííÿ ïðàâ ³ ñâîáîä ãðîìàäÿí òà ïðàâîâèé ðåæèì íà òèì÷àñîâî îêóïîâàí³é òåðèòîð³¿ Óêðà¿íè, &nbsp;àáç. 2 ÷. 3 ñò. 1 Çàêîíó Óêðà¿íè Ïðî çä³éñíåííÿ ïðàâîñóääÿ òà êðèì³íàëüíîãî ïðîâàäæåííÿ ó çâ'ÿçêó ç ïðîâåäåííÿì àíòèòåðîðèñòè÷íî¿ îïåðàö³¿, ï. 2.3 ïîñòàíîâè ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 24.11.2014 ð. ¹ 2 Ïðî âíåñåííÿ çì³í ³ äîïîâíåíü äî äåÿêèõ ïîñòàíîâ ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè, ãîñïîäàðñüêèé ñóä &nbsp;</P>
<P class="ps16"><FONT class="fs107">óõâàëèâ:</FONT></P>
<P><FONT class="fs101"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;          Ò.Ï. Êàðïå÷ê³í           </FONT></P>