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<TR><TD width="100 %" class="tds1"><P class="ps20"><FONT class="fs131"> &nbsp;</FONT><FONT class="fs129"><IMG src="herb.gif" height=70 width=52></FONT></P><BR>
<P class="ps15"><FONT class="fs123"> 0,2</FONT><FONT class="fs125"> </FONT></P>
<P class="ps15"><FONT class="fs84">ÓÕÂÀËÀ</FONT></P>
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<TR><TD width="50 %" class="tds4"><P><FONT class="fs117"> 11.04.2016</FONT></P></TD><TD width="50 %" class="tds4"><P class="ps19"><FONT class="fs116">Ñïðàâà ¹ &nbsp;910/6482/16</FONT></P></TD></TR>
<P class="ps0"><FONT class="fs115">Ñóääÿ ßêîâåíêî À.Â., ðîçãëÿíóâøè</FONT></P>
<P><FONT class="fs83">ïîçîâíó çàÿâó</FONT><FONT class="fs114"> &nbsp;Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÀÂÒÎÌÀÒÈÇÎÂÀÍÀ ÑÈÑÒÅÌÀ ÒÎÐÃ²Â-ÓÊÐÀ¯ÍÀ" &nbsp;&nbsp;</FONT></P>
<P><FONT class="fs82">äî</FONT><FONT class="fs113"> &nbsp;Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÀÂÒÎÌÀÒÈÇÎÂÀÍÀ ÑÈÑÒÅÌÀ ÒÎÐÃ²Â-ÓÊÐÀ¯ÍÀ" </FONT></P>
<P><FONT class="fs81">ïðî</FONT><FONT class="fs112"> &nbsp;ïðî áàíêðóòñòâî </FONT></P>
<P class="ps16"><FONT class="fs80">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps14"><FONT class="fs111">Ë³êâ³äàòîð Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÀÂÒÎÌÀÒÈÇÎÂÀÍÀ ÑÈÑÒÅÌÀ ÒÎÐÃ²Â-ÓÊÐÀ¯ÍÀ" çâåðíóâñÿ äî ñóäó ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÀÂÒÎÌÀÒÈÇÎÂÀÍÀ ÑÈÑÒÅÌÀ ÒÎÐÃ²Â-ÓÊÐÀ¯ÍÀ" &nbsp;çà ñïðîùåíîþ ïðîöåäóðîþ, ïåðåäáà÷åíîþ ñò.95 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì.</FONT></P>
<P class="ps2"><FONT class="fs110">Çã³äíî ç ÷. 1 ñò.95 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì ÿêùî âàðòîñò³ ìàéíà áîðæíèêà - þðèäè÷íî¿ îñîáè, ùîäî ÿêîãî ïðèéíÿòî ð³øåííÿ ïðî ë³êâ³äàö³þ, íåäîñòàòíüî äëÿ çàäîâîëåííÿ âèìîã êðåäèòîð³â, òàêà þðèäè÷íà îñîáà ë³êâ³äóºòüñÿ â ïîðÿäêó, ïåðåäáà÷åíîìó öèì Çàêîíîì. Ó ðàç³ âèÿâëåííÿ çàçíà÷åíèõ îáñòàâèí ë³êâ³äàòîð (ë³êâ³äàö³éíà êîì³ñ³ÿ) çîáîâ'ÿçàí³ çâåðíóòèñÿ â ãîñïîäàðñüêèé ñóä ³ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî òàêî¿ þðèäè÷íî¿ îñîáè.</FONT></P>
<P class="ps11"><FONT class="fs109">Ç³ çì³ñòó ÷àñòèíè 5 ñòàòò³ 60 Ãîñïîäàðñüêîãî êîäåêñó Óêðà¿íè, ÿêà ðåãóëþº çàãàëüíèé ïîðÿäîê ë³êâ³äàö³¿ ñóá'ºêòà ãîñïîäàðþâàííÿ, âáà÷àºòüñÿ, Ë³êâ³äàö³éíà êîì³ñ³ÿ îö³íþº íàÿâíå ìàéíî ñóá'ºêòà ãîñïîäàðþâàííÿ, ÿêèé ë³êâ³äóºòüñÿ, ³ ðîçðàõîâóºòüñÿ ç êðåäèòîðàìè, ñêëàäàº ë³êâ³äàö³éíèé áàëàíñ òà ïîäàº éîãî âëàñíèêó àáî îðãàíó, ÿêèé ïðèçíà÷èâ ë³êâ³äàö³éíó êîì³ñ³þ. Äîñòîâ³ðí³ñòü òà ïîâíîòà ë³êâ³äàö³éíîãî áàëàíñó ïîâèíí³ áóòè ïåðåâ³ðåí³ ó âñòàíîâëåíîìó çàêîíîäàâñòâîì ïîðÿäêó ç îáîâ'ÿçêîâîþ ïåðåâ³ðêîþ îðãàíîì äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè, ó ÿêîìó ïåðåáóâàº íà îáë³êó ñóá'ºêò ãîñïîäàðþâàííÿ.</FONT></P>
<P class="ps11"><FONT class="fs108">Òîáòî, â ïðîöåñ³ ë³êâ³äàö³¿, îðãàí äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ìàº îáîâ'ÿçêîâî ïåðåâ³ðèòè ñóá'ºêòà ãîñïîäàðþâàííÿ.</FONT></P>
<P class="ps10"><FONT class="fs107">Ñë³ä çàçíà÷èòè, ùî ë³êâ³äàö³ÿ ñóá'ºêòà ãîñïîäàðþâàííÿ ç ïîðóøåííÿì ÷. 5 ñò. 60 Ãîñïîäàðñüêîãî êîäåêñó Óêðà¿íè ïîðóøóº ³íòåðåñè Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ÿê ñïåö³àëüíî óïîâíîâàæåíîãî Äåðæàâîþ îðãàíó ó ñôåð³ ñïðàâëÿííÿ ïîäàòê³â ³ çáîð³â, çä³éñíåííÿ êîíòðîëþ çà äîäåðæàííÿì ïîäàòêîâîãî çàêîíîäàâñòâà, ïðàâèëüí³ñòþ îá÷èñëåííÿ, ïîâíîòîþ ³ ñâîº÷àñí³ñòþ ñïëàòè äî áþäæåò³â, äåðæàâíèõ ö³ëüîâèõ ôîíä³â ïîäàòê³â ³ çáîð³â (îáîâ'ÿçêîâèõ ïëàòåæ³â), òà ïîçáàâëÿº ìîæëèâîñò³ ïðèéíÿòè ð³øåííÿ ùîäî îáîâ'ÿçêîâî¿ ïåðåâ³ðêè ïëàòíèêà ïîäàòê³â ó âèçíà÷åíí³ çàêîíîäàâñòâîì ñòðîêè.</FONT></P>
<P class="ps9"><FONT class="fs106">Çàãàëüí³ ïîëîæåííÿ ïðî ïîðÿäîê ë³êâ³äàö³¿ þðèäè÷íî¿ îñîáè âì³ùåí³ ó ñò.ñò. 110-112 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè. &nbsp;&nbsp;</FONT></P>
<P class="ps9"><FONT class="fs105">Çã³äíî ç ÷àñòèíîþ 1 ñòàòò³ 110 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè þðèäè÷íà îñîáà ë³êâ³äóºòüñÿ, çîêðåìà, çà ð³øåííÿì ¿¿ ó÷àñíèê³â àáî îðãàíó þðèäè÷íî¿ îñîáè, óïîâíîâàæåíîãî íà öå óñòàíîâ÷èìè äîêóìåíòàìè, â òîìó ÷èñë³ ó çâ'ÿçêó ³ç çàê³í÷åííÿì ñòðîêó, íà ÿêèé áóëî ñòâîðåíî þðèäè÷íó îñîáó, äîñÿãíåííÿì ìåòè, äëÿ ÿêî¿ ¿¿ ñòâîðåíî, à òàêîæ â ³íøèõ âèïàäêàõ, ïåðåäáà÷åíèõ óñòàíîâ÷èìè äîêóìåíòàìè.</FONT></P>
<P class="ps9"><FONT class="fs104">ßêùî âàðò³ñòü ìàéíà þðèäè÷íî¿ îñîáè º íåäîñòàòíüîþ äëÿ çàäîâîëåííÿ âèìîã êðåäèòîð³â, þðèäè÷íà îñîáà çä³éñíþº âñ³ íåîáõ³äí³ ä³¿, âñòàíîâëåí³ çàêîíîì ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ àáî âèçíàííÿ áàíêðóòîì (÷àñòèíà 3 ñòàòò³ 110 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè).</FONT></P>
<P class="ps9"><FONT class="fs103">ßê ïåðåäáà÷åíî ñò. 111 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè, äëÿ ïðîâåäåííÿ ïåðåâ³ðîê òà âèçíà÷åííÿ íàÿâíîñò³ àáî â³äñóòíîñò³ çàáîðãîâàíîñò³ ³ç ñïëàòè ïîäàòê³â, çáîð³â, ºäèíîãî âíåñêó íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ, ñòðàõîâèõ êîøò³â äî Ïåíñ³éíîãî ôîíäó Óêðà¿íè, ôîíä³â ñîö³àëüíîãî ñòðàõóâàííÿ ë³êâ³äàö³éíà êîì³ñ³ÿ (ë³êâ³äàòîð) çàáåçïå÷óº ñâîº÷àñíå íàäàííÿ îðãàíàì äîõîä³â ³ çáîð³â òà Ïåíñ³éíîãî ôîíäó Óêðà¿íè, ôîíä³â ñîö³àëüíîãî ñòðàõóâàííÿ äîêóìåíò³â þðèäè÷íî¿ îñîáè (¿¿ ô³ë³é, ïðåäñòàâíèöòâ), ó òîìó ÷èñë³ ïåðâèííèõ äîêóìåíò³â, ðåã³ñòð³â áóõãàëòåðñüêîãî òà ïîäàòêîâîãî îáë³êó.</FONT></P>
<P class="ps3"><FONT class="fs102">Çã³äíî ³ç ñò. 20 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè çä³éñíåííÿ êîíòðîëþ çà äîäåðæàííÿì ïîäàòêîâîãî çàêîíîäàâñòâà ïëàòíèêàìè ïîäàòê³â &nbsp;ïîêëàäåíî íà îðãàíè äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè. </FONT></P>
<P class="ps3"><FONT class="fs101">Â³äïîâ³äíî äî ñò. 16 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ïëàòíèê ïîäàòê³â çîêðåìà, &nbsp;çîáîâ'ÿçàíèé ïîâ³äîìëÿòè êîíòðîëþþ÷³ îðãàíè çà ì³ñöåì îáë³êó òàêîãî ïëàòíèêà ïðî éîãî ë³êâ³äàö³þ àáî ðåîðãàí³çàö³þ ïðîòÿãîì òðüîõ ðîáî÷èõ äí³â ç äíÿ ïðèéíÿòòÿ â³äïîâ³äíîãî ð³øåííÿ (êð³ì âèïàäê³â, êîëè îáîâ'ÿçîê çä³éñíþâàòè òàêå ïîâ³äîìëåííÿ ïîêëàäåíî çàêîíîì íà îðãàí äåðæàâíî¿ ðåºñòðàö³¿) (ï.16.1.10).</FONT></P>
<P class="ps3"><FONT class="fs100">Äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÀÂÒÎÌÀÒÈÇÎÂÀÍÀ ÑÈÑÒÅÌÀ ÒÎÐÃ²Â-ÓÊÐÀ¯ÍÀ" íå äîäàíî äîêàç³â çâåðíåííÿ äî îðãàíó Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè çà ì³ñöåçíàõîäæåííÿì áîðæíèêà ³ç çàÿâîþ ïðî ïðèïèíåííÿ ïëàòíèêà ïîäàòê³â çà ôîðìîþ ¹ 8-ÎÏÏ.</FONT></P>
<P class="ps13"><FONT class="fs99">Îòæå, ñóä çàçíà÷àº, ùî äî çàÿâè ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî çà ïðàâèëàìè ñò. 95 Çàêîíó ïðî áàíêðóòñòâî íå äîäàíî äîâ³äêè çà ôîðìîþ ¹ 8-ÎÏÏ ç ìåòîþ âèêîíàííÿ âèìîã çàêîíîäàâñòâà ùîäî îáîâ'ÿçêîâî¿ ïåðåâ³ðêè ïëàòíèêà ïîäàòê³â, ÿêèé ë³êâ³äóºòüñÿ, òîáòî íå äîäàí³ äîêóìåíòè, ÿê³ ïîâèíí³ áóòè ïîäàí³ íà ìîìåíò çâåðíåííÿ ³ç òàêîþ çàÿâîþ. </FONT></P>
<P class="ps13"><FONT class="fs98">Çã³äíî ï.7 ÷.2&nbsp; </FONT><FONT class="fs121">ñò.111 ÖÊ Óêðà¿íè</FONT><FONT class="fs97">&nbsp; äî ìîìåíòó çàòâåðäæåííÿ ë³êâ³äàö³éíîãî áàëàíñó&nbsp; ë³êâ³äàö³éíà êîì³ñ³ÿ (ë³êâ³äàòîð) ñêëàäàº òà ïîäàº îðãàíàì äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè, Ïåíñ³éíîãî ôîíäó Óêðà¿íè òà ôîíä³â ñîö³àëüíîãî ñòðàõóâàííÿ çâ³òí³ñòü çà îñòàíí³é çâ³òí³é ïåð³îä.</FONT></P>
<P class="ps13"><FONT class="fs96">Â Ï.8&nbsp; </FONT><FONT class="fs120">ñò.111 ÖÊ Óêðà¿íè</FONT><FONT class="fs95">&nbsp; çàçíà÷åíî, ùî&nbsp; ë³êâ³äàö³éíà êîì³ñ³ÿ (ë³êâ³äàòîð)&nbsp; ï³ñëÿ çàê³í÷åííÿ ñòðîêó äëÿ ïðåä'ÿâëåííÿ âèìîã êðåäèòîðàìè&nbsp; ñêëàäàº&nbsp; ïðîì³æíèé ë³êâ³äàö³éíèé áàëàíñ, ùî âêëþ÷àº â³äîìîñò³ ïðî ñêëàä ìàéíà þðèäè÷íî¿ îñîáè, ùî ë³êâ³äóºòüñÿ,ïåðåë³ê ïðåä'ÿâëåííÿ êðåäèòîðàìè âèìîã òà ðåçóëüòàò ¿õ ðîçãëÿäó.&nbsp; Ï³ñëÿ çàòâåðäæåííÿ ë³êâ³äàö³éíîãî áàëàíñó ë³êâ³äàö³éíà êîì³ñ³ÿ çàáåçïå÷óº éîãî ïîäàííÿ îðãàíàì äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè (ï.11&nbsp; </FONT><FONT class="fs119">ñò.111 ÖÊ Óêðà¿íè</FONT><FONT class="fs94">).</FONT></P>
<P class="ps13"><FONT class="fs93">Îäíàê&nbsp; &nbsp;&nbsp;íàëåæíèõ äîêàç³â&nbsp; &nbsp;&nbsp;â ï³äòâåðäæåííÿ&nbsp; &nbsp;&nbsp;äîòðèìàííÿ çàçíà÷åíèõ âèùå âèìîã&nbsp; </FONT><FONT class="fs86">ÖÊ Óêðà¿íè</FONT><FONT class="fs92">&nbsp; áîðæíèêîì&nbsp; &nbsp;&nbsp;íå ïîäàíî.</FONT></P>
<P class="ps6"><FONT class="fs91"> &nbsp;&nbsp;&nbsp;&nbsp;×àñòèíîþ 1 ñò. 15 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì âñòàíîâëåíî îáîâÿçîê Ãîñïîäàðñüêîãî ñóäó íå ï³çí³øå ï'ÿòè äí³â ç äíÿ íàäõîäæåííÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ïîâåðíóòè ¿¿ òà äîäàí³ äî íå¿ äîêóìåíòè áåç ðîçãëÿäó, ÿêùî íàÿâí³ ï³äñòàâè, ïåðåäáà÷åí³ ñòàòòåþ 63 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ç óðàõóâàííÿì âèìîã öüîãî Çàêîíó</FONT></P>
<P class="ps7"><FONT class="fs90">Çà òàêèõ îáñòàâèí, êåðóþ÷èñü Çàêîíîì Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, ñóä </FONT></P>
<P class="ps5"><FONT class="fs79">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps8"><FONT class="fs89">Çàÿâó Ë³êâ³äàòîðàÒîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÀÂÒÎÌÀÒÈÇÎÂÀÍÀ ÑÈÑÒÅÌÀ ÒÎÐÃ²Â-ÓÊÐÀ¯ÍÀ" &nbsp;ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÀÂÒÎÌÀÒÈÇÎÂÀÍÀ ÑÈÑÒÅÌÀ ÒÎÐÃ²Â-ÓÊÐÀ¯ÍÀ" ïîâåðíóòè áåç ðîçãëÿäó.</FONT></P>
<P class="ps4"><FONT class="fs88">Â³äïîâ³äíî äî ÷. 2 ñò. 15 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì ïîâåðíåííÿ çàÿâè ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî íå ïåðåøêîäæàº ïîâòîðíîìó çâåðíåííþ ç òàêîþ çàÿâîþ äî ãîñïîäàðñüêîãî ñóäó ó âñòàíîâëåíîìó ïîðÿäêó.</FONT></P>
<P class="ps1"><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;À.Â. ßêîâåíêî</FONT></P>
<P><FONT class="fs29"> </FONT></P>