<TITLE>903/89/16</TITLE>
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<P class="ps11"><FONT class="fs156"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps7"><FONT class="fs80">Ð²ÂÍÅÍÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps5"><FONT class="fs79">ÓÕÂÀËÀ</FONT></P>
<P class="ps5"><FONT class="fs107">ïðî ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè äî ïðîâàäæåííÿ</FONT></P>
<P class="ps5"><FONT class="fs106"> 13 ÷åðâíÿ 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 ¹ 903/89/16</FONT> &nbsp;</P>
<P class="ps6"><FONT class="fs105">Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿:</FONT></P>
<P class="ps6"><FONT class="fs104">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="fs82">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;Ãóäàê À.Â.</P>
<P class="ps6"> <FONT class="fs103">ñóää³ &nbsp;</FONT><FONT class="fs152">&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;Ñ³í³öèíà Ë.Ì. &nbsp;</P>
<P class="ps6"><FONT class="fs102">ñóää³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;Ìåëüíèê Î.Â. </P>
<P class="ps2">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó â³äïîâ³äà÷à 1 - Âîëèíñüêî¿ ìèòíèö³ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè </P>
<P class="ps6"><FONT class="fs101">íà ð³øåííÿ</FONT> ãîñïîäàðñüêîãî ñóäó Âîëèíñüêî¿ îáëàñò³ â³ä 24.05.16 <FONT class="fs100">ó ñïðàâ³ </FONT>¹ 903/89/16 </P>
<P class="ps6"><FONT class="fs99">çà ïîçîâîì:</FONT> Ïðèâàòíîãî ï³äïðèºìñòâà Ëàðññîí, ì.Âîëîäèìèð-Âîëèíñüêèé</P>
<P class="ps2"><FONT class="fs98">äî â³äïîâ³äà÷³â: 1) </FONT>Âîëèíñüêî¿ ìèòíèö³ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè, Ëþáîìëüñüêèé ð-í, ñ.Ðèìà÷³</P>
<P class="ps2"><FONT class="fs97">2) </FONT>Ãîëîâíîãî óïðàâë³ííÿ äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Âîëèíñüê³é îáëàñò³, ì.Ëóöüê</P>
<P class="ps2"><FONT class="fs96">ïðî </FONT>ñòÿãíåííÿ 142 501,00 ãðí.</P>
<P class="ps5"><FONT class="fs95">Â Ñ Ò À Í Î Â È Â :</FONT></P>
<P class="ps3">Ð³øåííÿì ãîñïîäàðñüêîãî ñóäó Âîëèíñüêî¿ îáëàñò³ â³ä 24.05.2016 ó ñïðàâ³ ¹ 903/89/16 ïîçîâ Ïðèâàòíîãî ï³äïðèºìñòâà Ëàðññîí äî â³äïîâ³äà÷³â:1) Âîëèíñüêî¿ ìèòíèö³ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè; 2) Ãîëîâíîãî óïðàâë³ííÿ äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Âîëèíñüê³é îáëàñò³ ïðî ñòÿãíåííÿ 142 501,00 ãðí. çàäîâîëåíî ÷àñòêîâî.</P>
<P class="ps3">Ñòÿãíóòî ç Âîëèíñüêî¿ ìèòíèö³ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè 126 435,35 ãðí. çáèòê³â, çàâäàíèõ íåçàêîííèìè ä³ÿìè òà íåíàëåæíèìè óìîâàìè çáåð³ãàííÿ òîâàðó øëÿõîì ñïèñàííÿ îðãàíàìè Äåðæàâî¿ êàçíà÷åéñüêî¿ ñëóæáè ç ðàõóíê³â Äåðæàâíîãî áþäæåòó Óêðà¿íè íà ÿêèõ îáë³êîâóþòüñÿ êîøòè, çàâäàí³ íà â³äøêîäóâàííÿ øêîäè, çàâäàíî¿ ô³çè÷í³é ÷è þðèäè÷í³é îñîá³ íåçàêîííèìè ð³øåííÿìè, ä³ÿìè ÷è áåçä³ÿëüí³ñòþ îðãàí³â äåðæàâíî¿ âëàäè, ¿õ ïîñàäîâèõ ÷è ñëóæáîâèõ îñ³á íà êîðèñòü Ïðèâàòíîãî ï³äïðèºìñòâà Ëàðñîí. Â ñòÿãíåíí³ 16 066,00 ãðí. çáèòê³â â³äìîâëåíî. Ó çàäîâîëåíí³ ïîçîâó äî Ãîëîâíîãî óïðàâë³ííÿ äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Âîëèíñüê³é îáëàñò³ &nbsp;â³äìîâëåíî.</P>
<P class="ps3">Íå ïîãîäæóþ÷èñü ³ç ïðèéíÿòèì ð³øåííÿì ñóäó ïåðøî¿ ³íñòàíö³¿ â³äïîâ³äà÷ 1 - Âîëèíñüêà ìèòíèöÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè çâåðíóâñÿ äî ñóäó ³ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïðîñèòü ñêàñóâàòè ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Âîëèíñüêî¿ îáëàñò³ â³ä 24.05.2016 â ÷àñòèí³ ñòÿãíåííÿ ç Âîëèíñüêî¿ ìèòíèö³ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè 126 435,35 ãðí. çáèòê³â, çàâäàíèõ íåçàêîííèìè ä³ÿìè òà íåíàëåæíèìè óìîâàìè çáåð³ãàííÿ òîâàðó øëÿõîì ñïèñàííÿ îðãàíàìè Äåðæàâî¿ êàçíà÷åéñüêî¿ ñëóæáè ç ðàõóíê³â Äåðæàâíîãî áþäæåòó Óêðà¿íè íà ÿêèõ îáë³êîâóþòüñÿ êîøòè, çàâäàí³ íà â³äøêîäóâàííÿ øêîäè, çàâäàíî¿ ô³çè÷í³é ÷è þðèäè÷í³é îñîá³ íåçàêîííèìè ð³øåííÿìè, ä³ÿìè ÷è áåçä³ÿëüí³ñòþ îðãàí³â äåðæàâíî¿ âëàäè, ¿õ ïîñàäîâèõ ÷è ñëóæáîâèõ îñ³á íà êîðèñòü Ïðèâàòíîãî ï³äïðèºìñòâà Ëàðñîí òà ïðèéíÿòè íîâå, ÿêèì â³äìîâèòè â çàäîâëåíí³ ïîçîâíèõ âèìîã â ïîâíîìó îáñÿç³, ñóäîâ³ âèòðàòè ñòÿãíóòè ç ïîçèâà÷à. Ðàçîì ³ç àïåëÿö³éíîþ ñêàðãîþ ñêàðæíèêîì ïîäàíå êëîïîòàííÿ ïðî â³äñòðî÷åííÿ ñïëàòè ñóäîâîãî çáîðó.</P>
<P class="ps3">Êëîïîòàííÿ ñêàðæíèêà ïðî â³äñòðî÷åííÿ ñïëàòè ñóäîâîãî çáîðó ìîòèâîâàíå òèì, ùî ç<FONT class="fs84"> </FONT>ïðèïèñ³â ï. 5 Ïîðÿäêó ñêëàäàííÿ, ðîçãëÿäó, çàòâåðäæåííÿ òà îñíîâí³ âèìîãè äî âèêîíàííÿ êîøòîðèñ³â áþäæåòíèõ óñòàíîâ, çàòâåðäæåíîãî ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 28.02.2002 ¹ 228 âáà÷àºòüñÿ, ùî óñòàíîâàì ìîæóòü âèä³ëÿòèñÿ áþäæåòí³ êîøòè ò³ëüêè çà íàÿâíîñò³ çàòâåðäæåíèõ êîøòîðèñ³â. Óñòàíîâè ìàþòü ïðàâî áðàòè áþäæåòí³ çîáîâ'ÿçàííÿ âèòðà÷àòè áþäæåòí³ êîøòè íà ö³ë³ òà â ìåæàõ, óñòàíîâëåíèõ çàòâåðäæåíèìè êîøòîðèñàìè òà ïëàíàìè àñèãíóâàíü çàãàëüíîãî ôîíäó áþäæåòó. Çã³äíî ç ïîëîæåííÿìè ï. 32 çàçíà÷åíîãî Ïîðÿäêó êîøòîðèñè, ïëàíè àñèãíóâàíü çìàãàëüíîãî ôîíäó áþäæåòó, ïëàíè íàäàííÿ êðåäèò³â ³ç çàãàëüíîãî ôîíäó áþäæåòó, ïëàíè ñïåö³àëüíîãî ôîíäó, ïëàíè âèêîðèñòàííÿ áþäæåòíèõ êîøò³â (êð³ì ïëàí³â âèêîðèñòàííÿ áþäæåòíèõ êîøò³â îäåðæóâà÷³â), ïîì³ñÿ÷í³ ïëàíè âèêîðèñòàííÿ áþäæåòíèõ êîøò³â ³ øòàòí³ ðîçïèñè çàòâåðäæóþòüñÿ êåð³âíèêîì â³äïîâ³äíî¿ âèùåñòîÿùî¿ óñòàíîâè, çà âèíÿòêîì êîøòîðèñ³â, çàçíà÷åíèõ ó ïóíêò³ 33 öüîãî Ïîðÿäêó (ÿêùî çàêîíîäàâñòâîì íå âñòàíîâëåíî ³íøèé ïîðÿäîê çàòâåðäæåííÿ). Çã³äíî ÷. 1 ï. 1 Ïîëîæåííÿ ïðî Âîëèíñüêó ìèòíèöþ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè, çàòâåðäæåíîãî íàêàçîì Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè â³ä 21.08.2014 ¹ 59 Âîëèíñüêà ìèòíèöÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè º òåðèòîð³àëüíèì îðãàíîì Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè, ÿêèé ï³äïîðÿäêîâóºòüñÿ Äåðæàâí³é ô³ñêàëüí³é ñëóæá³. Êîøòîðèñ Âîëèíñüêî¿ ìèòíèö³ ÄÔÑ çàòâåðäæåíî Äåðæàâíîþ ô³ñêàëüíîþ ñëóæáîþ Óêðà¿íè 24.02.2016. Çà êîäîì åêîíîì³÷íî¿ êëàñèô³êàö³¿ 2800 «²íø³ ïîòî÷í³ âèäàòêè» ïåðåäáà÷åíî 160 200,00 ãðí. íà ð³ê. Çã³äíî ç âèïèñêîþ Óïðàâë³ííÿ äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Ëþáîìëüñüêîìó ðàéîí³ ïî ðàõóíêó ñòàíîì íà 31.05.2016 ðîêó ïî ÊÅÊÂ 2800 âèõ³äíèé çàëèøîê ñòàíîâèòü 124 ãðí. 44 êîï., ùî º íåäîñòàòí³ì äëÿ ïîãàøåííÿ ñóäîâîãî çáîðó. Ïðè öüîìó, â³äïîâ³äíî äî ïëàíó àñèãíóâàíü çàãàëüíîãî ôîíäó áþäæåòó íà 2016 ð³ê Âîëèíñüêî¿ ìèòíèö³ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè áþäæåòí³ ïðèçíà÷åííÿ íà ÷åðâåíü çàïëàíîâàíî ó ðîçì³ð³ 90&nbsp; &nbsp;&nbsp;000, 00 ãðí., ïðîòå ¿õ ùå íå â³äêðèòî.</P>
<P class="ps3">Ç óðàõóâàííÿì âèùåâèêëàäåíîãî, êåðóþ÷èñü íîðìàìè ÷. 1 ñò. 8 Çàêîíó Óêðà¿íè «Ïðî ñóäîâèé çá³ð» ñêàðæíèê ïðîñèòü â³äñòðî÷èòè ñïëàòó ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Âîëèíñüêî¿ îáëàñò³ â³ä 24.05.2016ð. ó ñïðàâ³ ¹903/89/16 çà ïîçîâîì Ïðèâàòíîãî ï³äïðèºìñòâà «Ëàðñîí» äî Âîëèíñüêî¿ ìèòíèö³ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè, Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Âîëèíñüê³é îáëàñò³ äî óõâàëåííÿ ñóäîâîãî ð³øåííÿ.</P>
<P class="ps3">Â îá´ðóíòóâàííÿ ïîäàíîãî êëîïîòàííÿ ñêàðæíèêîì íàäàíî: êîï³þ êîøòîðèñó Âîëèíñüêî¿ ìèòíèö³ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè íà 2016, êîï³ÿ ïëàíó àñèãíóâàíü çàãàëüíîãî ôîíäó áþäæåòó íà 2016, êîï³ÿ âèïèñêè ïî ðàõóíêàõ ñòàíîì íà 31.05.2016.</P>
<P class="ps3">Âðàõîâóþ÷è íàâåäåíå, ñóäîâà êîëåã³ÿ â³äçíà÷àº, ùî ñêàðæíèêîì íàâåäåíî òà íàäàíî äîêàçè íà ï³äòâåðäæåííÿ òîãî, ùî éîãî ìàòåð³àëüíå ñòàíîâèùå çì³íèòüñÿ ïðîòÿãîì âèçíà÷åíîãî ïðîöåñóàëüíèì çàêîíîì ñòðîêó ðîçãëÿäó àïåëÿö³éíî¿ ñêàðãè òà ñêàðæíèê çìîæå ñïëàòèòè ñóäîâèé çá³ð ó âñòàíîâëåíîìó çàêîíîì ðîçì³ð³, ùî â äàíîìó âèïàäêó ñòàíîâèòü 2&nbsp; &nbsp;&nbsp;374,77 ãðí.</P>
<P class="ps3">Îñê³ëüêè â³äñòðî÷åííÿ ñïëàòè ñóäîâîãî çáîðó º ïðàâîì ãîñïîäàðñüêîãî ñóäó, ÿêèì ñóä êîðèñòóºòüñÿ çà íàÿâíîñò³ âèêëþ÷íèõ îáñòàâèí, ÿê³ ó äàíîìó âèïàäêó ñêàðæíèêîì äîâåäåíî, êîëåã³ÿ ñóää³â âáà÷àº ï³äñòàâè äëÿ çàäîâîëåííÿ êëîïîòàííÿ ïðî â³äñòðî÷åííÿ ñïëàòè ñóäîâîãî çáîðó, ïåðåäáà÷åíèõ ñòàòòåþ 8 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð".</P>
<P class="ps3">Â³äïîâ³äíî äî ïóíêòó 3.1 ïîñòàíîâè ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ¹ 7 â³ä 21.02.2013 "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó V² Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè" ï³äñòàâîþ äëÿ â÷èíåííÿ ñóäîì ä³é, çàçíà÷åíèõ ó ñòàòò³ 8 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð", º âðàõóâàííÿ íèì ìàéíîâîãî ñòàíó ñòîð³í.</P>
<P class="ps3">Ïóíêòîì 3.2 âèùåçàçíà÷åíî¿ ïîñòàíîâè ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ïåðåäáà÷åíî, ùî ó ðàç³ â³äñòðî÷åííÿ àáî ðîçñòðî÷åííÿ ñïëàòè ñóäîâîãî çáîðó ãîñïîäàðñüêèé ñóä ïîâèíåí çàçíà÷èòè â óõâàë³ (ïðî ïðèéíÿòòÿ çàÿâè ÷è ñêàðãè äî ïðîâàäæåííÿ àáî â ³íø³é) êîíêðåòíèé ñòðîê (ñòðîêè) ñïëàòè ñóäîâîãî çáîðó, ÿêèé (ÿê³) íå ìîæå áóòè ï³çí³øèì çà äàòó, íà ÿêó ñóäîì ïðèçíà÷åíî ðîçãëÿä çàÿâè ÷è ñêàðãè.</P>
<P class="ps3">Ðîçãëÿíóâøè ïîäàíå êëîïîòàííÿ ñêàðæíèêà ïðî â³äñòðî÷åííÿ ñïëàòè ñóäîâîãî çáîðó, êîëåã³ÿ ñóää³â Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ä³éøëà âèñíîâêó ïðî ìîæëèâ³ñòü â³äñòðî÷åííÿ ñïëàòè ñêàðæíèêîì ñóäîâîãî çáîðó â ñóì³ 2&nbsp; &nbsp;&nbsp;374,77 ãðí. äî 28.06.2016 âêëþ÷íî.</P>
<P class="ps3">Ïåðåâ³ðèâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè, ¿õ â³äïîâ³äí³ñòü âèìîãàì ÃÏÊ Óêðà¿íè, êîëåã³ÿ ñóää³â Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó âñòàíîâèëà, ùî ïîäàí³ ìàòåð³àëè º äîñòàòí³ìè äëÿ ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè äî ïðîâàäæåííÿ.</P>
<P class="ps3">Ðàçîì ç òèì, ñóäîâà êîëåã³ÿ çâåðòàº óâàãó íà òå, ùî ó ïðîâàäæåíí³ Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó çíàõîäèòüñÿ àïåëÿö³éíà ñêàðãà â³äïîâ³äà÷à 2 - Ãîëîâíîãî óïðàâë³ííÿ äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Âîëèíñüê³é îáëàñò³ íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Âîëèíñüêî¿ îáëàñò³ â³ä 24.05.2016 ó ñïðàâ³ ¹ 903/89/16, ÿêà ïðèéíÿòà 13.06.2016 äî ïðîâàäæåííÿ òà ïðèçíà÷åíà äî ðîçãëÿäó íà 29.06.2016.</P>
<P class="ps4">Ïóíêòîì 2 ÷àñòèíè 3 Ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ¹7 â³ä 17.05.2011ð. Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó Õ²² Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè (³ç çì³íàìè òà äîïîâíåííÿìè) ïåðåäáà÷åíî, ùî ó ðàç³ ÿêùî ó ïðîâàäæåíí³ àïåëÿö³éíî¿ ³íñòàíö³¿ âæå çíàõîäèòüñÿ àïåëÿö³éíà ñêàðãà îäíîãî ç ó÷àñíèê³â ñóäîâîãî ïðîöåñó íà óõâàëó àáî ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó, à ³íøèì ó÷àñíèêîì ñóäîâîãî ïðîöåñó ïîäàíî àïåëÿö³éíó ñêàðãó íà òó æ ñàìó àáî ³íøó óõâàëó ÷è ð³øåííÿ ³ öÿ äðóãà ñêàðãà ï³äëÿãàº ðîçãëÿäîâ³, àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ïðèéìàº ¿¿ äî ñï³ëüíîãî ðîçãëÿäó ç ðàí³øå ïîäàíîþ ³ ïðèéíÿòîþ äî ïðîâàäæåííÿ ñêàðãîþ, ïðî ùî âèíîñèòü â³äïîâ³äíó óõâàëó. </P>
<P class="ps4">Âðàõîâóþ÷è âèùåâèêëàäåíå òà êåðóþ÷èñü ñò.ñò. 53, 86, 91-95, 98 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä</P>
<P class="ps5"><FONT class="fs94">Ó Õ Â À Ë È Â:</FONT></P>
<P class="ps2">           1. Ïðèéíÿòè àïåëÿö³éíó ñêàðãó äî ïðîâàäæåííÿ. </P>
<P class="ps3"> 2.Àïåëÿö³éíó ñêàðãó Âîëèíñüêî¿ ìèòíèö³ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Âîëèíñüêî¿ îáëàñò³ â³ä 24.05.2016 ó ñïðàâ³ ¹ 903/89/16 ïðî ñòÿãíåííÿ 142 501,00 ãðí.<FONT class="fs154"> </FONT>îá'ºäíàòè â îäíå ïðîâàäæåííÿ äëÿ ñï³ëüíîãî ðîçãëÿäó ó ñïðàâ³ &nbsp;¹ 903/89/16 ç àïåëÿö³éíîþ ñêàðãîþ â³äïîâ³äà÷à 2 - Ãîëîâíîãî óïðàâë³ííÿ äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Âîëèíñüê³é îáëàñò³ íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Âîëèíñüêî¿ îáëàñò³ â³ä 24.05.2016 ó ñïðàâ³ ¹ 903/89/16</P>
<P class="ps3"><FONT class="fs92">4.Â³äñòðî÷èòè ñêàðæíèêó</FONT> - <FONT class="fs91">Âîëèíñüê³é ìèòíèö³ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ñïëàòó ñóäîâîãî çáîðó â ñóì³ 2&nbsp; &nbsp;&nbsp;374,77 ãðí. äî 28.06.2016 âêëþ÷íî; äîêàçè ñïëàòè ñóäîâîãî çáîðó â ñóì³ 2&nbsp; &nbsp;&nbsp;374,77</FONT> <FONT class="fs90">ãðí. ïîäàòè â ñóäîâå çàñ³äàííÿ. </FONT></P>
<P class="ps8">5.Â³äïîâ³äà÷ó 2 òà ïîçèâà÷ó ïîäàòè ÷åðåç êàíöåëÿð³þ Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³äçèâè íà àïåëÿö³éíó ñêàðãó, äîêóìåíòè â îá´ðóíòóâàííÿ ñâî¿õ çàïåðå÷åíü.</P>
<P class="ps8">6.Ñòîðîíàì íàäàòè âèòÿãè ç ªäèíîãî äåðæàâíîãî ðåºñòðó þðèäè÷íèõ îñ³á òà ô³çè÷íèõ îñ³á-ï³äïðèºìö³â, &nbsp;ñòàíîì íà äåíü ðîçãëÿäó ñïðàâè.</P>
<P class="ps8">7.Ó÷àñòü ó÷àñíèê³â ñóäîâîãî ïðîöåñó â ñóäîâîìó çàñ³äàíí³ âèçíà÷èòè íà âëàñíèé ðîçñóä.</P>
<P class="ps8">Óõâàëà íàïðàâëÿºòüñÿ ðåêîìåíäîâàíèì ëèñòîì, òîìó íåÿâêà ïîâíîâàæåíèõ ïðåäñòàâíèê³â â ñóäîâå çàñ³äàííÿ íå º ïåðåøêîäîþ äëÿ ðîçãëÿäó àïåëÿö³éíî¿ ñêàðãè ïî ñóò³ çà íàÿâíèìè ó ñïðàâ³ ìàòåð³àëàìè.</P>
<P class="ps1"><FONT class="fs89">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;Ãóäàê À.Â. &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs88">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;Ñ³í³öèíà Ë.Ì. &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs87"> </FONT></P>
<P class="ps0"><FONT class="fs86">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;Ìåëüíèê Î.Â. </FONT></P>