<TITLE>922/1657/14</TITLE>
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<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
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<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
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<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
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<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
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<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
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<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
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<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
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<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
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<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
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<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
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<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
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<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
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<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
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<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
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<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
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<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
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<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
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<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
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<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
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<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
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<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
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<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
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<P class="ps16"><FONT class="fs30"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps14"><FONT class="fs26"> &nbsp;&nbsp;</FONT></P>
<P class="ps14"><FONT class="fs88">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps14"><FONT class="fs87">ÓÕÂÀËÀ</FONT></P>
<P class="ps14"><FONT class="fs109">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè </FONT></P>
<P class="ps0"><FONT class="fs148"> "28" ëèïíÿ 2016 ð. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 ¹ 922/1657/14</FONT></P>
<P class="ps4"><FONT class="fs102">Êîëåã³ÿ ñóää³â ó ñêëàä³:</FONT></P>
<P class="ps3"><FONT class="fs101">ãîëîâóþ÷èé ñóääÿ Òàðàñîâà ². Â., ñóääÿ Çäîðîâêî Ë.Ì., ñóääÿ Øóòåíêî ².À. </FONT></P>
<P class="ps12"><FONT class="fs147">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó </FONT><FONT class="fs159">Ñëîáîæàíñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ &nbsp;ÃÓ ÄÔÑ ó Õàðê³âñüê³é îáëàñò³</FONT><FONT class="fs146">, ì. Äåðãà÷³ Õàðê³âñüêî¿ îáëàñò³</FONT><FONT class="fs100"> (âõ. ¹2016 Õ/2-8)</FONT><FONT class="fs112"> </FONT></P>
<P class="ps3"><FONT class="fs99">íà óõâàëó </FONT><FONT class="fs145">ãîñïîäàðñüêîãî ñóäó &nbsp;Õàðê³âñüêî¿ îáëàñò³ â³ä 30.06.2016 ïî ñïðàâ³ </FONT><FONT class="fs98">¹922/1657/14 </FONT></P>
<P class="ps3"><FONT class="fs97">çà &nbsp;çàÿâîþ </FONT><FONT class="fs144">&nbsp;&nbsp;&nbsp;Äåðãà÷³âñüêî¿ îá`ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Õàðê³âñüê³é îáëàñò³, ì.Äåðãà÷³ Õàðê³âñüêî¿ îáëàñò³,</FONT></P>
<P class="ps3"><FONT class="fs96">äî</FONT><FONT class="fs143"> &nbsp;Ïðèâàòíîãî àêö³îíåðíîãî òîâàðèñòâà "Ñòðàõîâà êîìïàí³ÿ "Àâàíòå", ñ.×åðêàñüêà Ëîçîâà Äåðãà÷³âñüêîãî ðàéîíó Õàðê³âñüêî¿ îáëàñò³, </FONT></P>
<P><FONT class="fs95">ïðî</FONT><FONT class="fs111"> âèçíàííÿ áàíêðóòîì</FONT><FONT class="fs142"> </FONT></P>
<P class="ps12"><FONT class="fs94"> </FONT></P>
<P><FONT class="fs158"> </FONT></P>
<P class="ps8"><FONT class="fs108">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps6"><FONT class="fs141"> &nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps10"><FONT class="fs140"> 25.07.2016 äî Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó íàä³éøëà àïåëÿö³éíà ñêàðãà </FONT><FONT class="fs157">Ñëîáîæàíñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ &nbsp;ÃÓ ÄÔÑ ó Õàðê³âñüê³é îáëàñò³</FONT><FONT class="fs139"> íà óõâàëó ãîñïîäàðñüêîãî ñóäó &nbsp;Õàðê³âñüêî¿ îáëàñò³ â³ä 30.06.2016 ïî ñïðàâ³ ¹ 922/1657/14 (ñóääÿ Óñàòèé Â.Î.), ÿêîþ &nbsp;çàÿâó</FONT><FONT class="fs156"> Ñëîáîæàíñüêî¿ &nbsp;ÎÄÏ² ÃÓ ÄÔÑ ó Õàðê³âñüê³é îáëàñò³ ç ãðîøîâèìè âèìîãàìè äî áîðæíèêà ó ðîçì³ð³ 10585959,0 ãðí. ïîâåðíóòî &nbsp;çàÿâíèêó.</FONT><FONT class="fs138"> </FONT></P>
<P class="ps9"><FONT class="fs137">          </FONT><FONT class="fs155">Ñëîáîæàíñüêà ÎÄÏ² ÃÓ ÄÔÑ ó Õàðê³âñüê³é îáëàñò³</FONT><FONT class="fs136"> ç óõâàëîþ ñóäó ïåðøî¿ ³íñòàíö³¿ íå ïîãîäèëàñü, çâåðíóëàñü &nbsp;äî ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ ç àïåëÿö³éíîþ ñêàðãîþ â ÿê³é, ïîñèëàþ÷èñü íà ïîðóøåííÿ ñóäîì &nbsp;ïåðøî¿ ³íñòàíö³¿ íîðì ìàòåð³àëüíîãî òà ïðîöåñóàëüíîãî ïðàâà, ïðîñèòü àïåëÿö³éíó ñêàðãó çàäîâîëüíèòè, à óõâàëó ãîñïîäàðñüêîãî ñóäó &nbsp;Õàðê³âñüêî¿ îáëàñò³ â³ä 30.06.2016 ïî ñïðàâ³ ¹ 922/1657/14 &nbsp;ñêàñóâàòè. </FONT></P>
<P class="ps3"><FONT class="fs135">          Êîëåã³ÿ ñóää³â, ïåðåâ³ðèâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè, ä³éøëà âèñíîâêó ïðî ¿¿ ïîâåðíåííÿ ç íàñòóïíèõ ï³äñòàâ.</FONT></P>
<P class="ps13"><FONT class="fs134">Â³äïîâ³äíî äî ÷. 2 ñò. 4-1 ÃÏÊ Óêðà¿íè, ãîñïîäàðñüê³ ñóäè ðîçãëÿäàþòü ñïðàâè ïðî áàíêðóòñòâî ó ïîðÿäêó ïðîâàäæåííÿ, ïåðåäáà÷åíîìó öèì Êîäåêñîì, ç óðàõóâàííÿì îñîáëèâîñòåé, âñòàíîâëåíèõ Çàêîíîì Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì".</FONT></P>
<P class="ps13"><FONT class="fs133">×àñòèíîþ 3 ñò. 94 ÃÏÊ Óêðà¿íè âñòàíîâëåíî, ùî äî ñêàðãè äîäàþòüñÿ äîêàçè ñïëàòè ñóäîâîãî çáîðó ³ íàäñèëàííÿ êîï³¿ ñêàðãè ³íø³é ñòîðîí³ ó ñïðàâ³.</FONT></P>
<P class="ps13"><FONT class="fs132">Çàêîíîì Óêðà¿íè Ïðî âíåñåííÿ çì³í äî äåÿêèõ çàêîíîäàâ÷èõ àêò³â Óêðà¿íè ùîäî ñïëàòè ñóäîâîãî çáîðó" â³ä 22.05.2015 ðîêó ¹ 484-VIII, ÿêèé íàáðàâ ÷èííîñò³ ç 01.09.2015 ðîêó, ñòàòòþ 4 Çàêîíó Óêðà¿íè Ïðî ñóäîâèé çá³ð", ÿêà ïåðåäáà÷àº ñòàâêè ñóäîâîãî çáîðó, âèêëàäåíî â íîâ³é ðåäàêö³¿.</FONT></P>
<P class="ps13"><FONT class="fs131">Òàê, ï³äïóíêòàìè 8-10 ïóíêòó 2 ÷àñòèíè 2 ñòàòò³ 4 Çàêîíó âèçíà÷åíî ïåðåë³ê çàÿâ ó ñïðàâ³ ïðî áàíêðóòñòâî, çà ïîäàííÿ ÿêèõ ñïðàâëÿºòüñÿ&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;ñóäîâèé çá³ð, à ñàìå: çàÿâè ïðî çàòâåðäæåííÿ ïëàíó ñàíàö³¿ áîðæíèêà äî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî; çàÿâè ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî; çàÿâè êðåäèòîð³â, ÿê³ çâåðòàþòüñÿ ç ãðîøîâèìè âèìîãàìè äî áîðæíèêà ï³ñëÿ îãîëîøåííÿ ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî, à òàêîæ ï³ñëÿ ïîâ³äîìëåííÿ ïðî âèçíàííÿ áîðæíèêà áàíêðóòîì; çàÿâè ïðî âèçíàííÿ ïðàâî÷èí³â (äîãîâîð³â) íåä³éñíèìè òà ñïðîñòóâàííÿ ìàéíîâèõ ä³é áîðæíèêà â ìåæàõ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî; çàÿâè ïðî ðîç³ðâàííÿ ìèðîâî¿ óãîäè, óêëàäåíî¿ ó ñïðàâ³ ïðî áàíêðóòñòâî àáî âèçíàííÿ ¿¿ íåä³éñíîþ.</FONT></P>
<P class="ps13"><FONT class="fs130">Ñòàâêè ñóäîâîãî çáîðó ç àïåëÿö³éíèõ ³ êàñàö³éíèõ ñêàðã, ùî ïîäàþòüñÿ íà ñóäîâå ð³øåííÿ, âèíåñåíèõ ó ñïðàâ³ ïðî áàíêðóòñòâî çà íàñë³äêàìè ðîçãëÿäó âêàçàíèõ çàÿâ ³ ñêàðã, âñòàíîâëåíî ï³äïóíêòàìè 4 ³ 5 ïóíêòó 2 ÷àñòèíè 2 ñòàòò³ 4 Çàêîíó, à ñàìå: çà ïîäàííÿ àïåëÿö³éíèõ ñêàðã - 110 â³äñîòê³â ñòàâêè, ùî ï³äëÿãàëà ñïëàò³ ïðè ïîäàíí³ çàÿâè ³ ñêàðãè; çà ïîäàííÿ êàñàö³éíî¿ ñêàðãè - 120 â³äñîòê³â, ùî ï³äëÿãàëà ñïëàò³ ïðè ïîäàíí³ çàÿâè ³ ñêàðãè.</FONT></P>
<P class="ps13"><FONT class="fs129">Ç àïåëÿö³éíèõ ³ êàñàö³éíèõ ñêàðã íà ³íø³ óõâàëè ñóäó ó ñïðàâ³ ïðî áàíêðóòñòâî ñóäîâèé çá³ð âïðàâëÿºòüñÿ çà ñòàâêîþ, âèçíà÷åíîþ ï³äïóíêòîì 7 ïóíêòó 2 ÷àñòèíè 2 ñòàòò³ 4 Çàêîíó, à ñàìå 1 ðîçì³ð ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè. (²íôîðìàö³éíèé ëèñò Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 25.11.2015 ðîêó ¹ 01-06/2093/15 Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Çàêîíó Óêðà¿íè Ïðî ñóäîâèé çá³ð" (ç³ çì³íàìè ³ äîïîâíåííÿìè, âíåñåíèìè çã³äíî ³ç Çàêîíîì Óêðà¿íè â³ä 22.05.2015 ðîêó ¹ 484-VIII).</FONT></P>
<P class="ps13"><FONT class="fs128">Êîëåã³ºþ ñóää³â âñòàíîâëåíî, ùî ñêàðæíèêîì â àïåëÿö³éíîìó ïîðÿäêó îñêàðæóºòüñÿ óõâàëà ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 30.06.2016 ïî ñïðàâ³ ¹922/1657/14, ÿêîþ &nbsp;çàÿâó </FONT><FONT class="fs154">Ñëîáîæàíñüêî¿ &nbsp;ÎÄÏ² ÃÓ ÄÔÑ ó Õàðê³âñüê³é îáëàñò³ ç ãðîøîâèìè âèìîãàìè äî áîðæíèêà ó ðîçì³ð³ 10585959,0 ãðí. ïîâåðíóòî &nbsp;çàÿâíèêó</FONT><FONT class="fs127">, &nbsp;&nbsp;à â³äòàê, çà ïîäàííÿ äàíî¿ àïåëÿö³éíî¿ ñêàðãè àïåëÿíòîì ìàëî áóòè ñïëà÷åíî ñóäîâèé çá³ð ó ðîçì³ð³ 1378 ãðí. - 1 ðîçì³ð ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè. </FONT></P>
<P class="ps13"><FONT class="fs126"> Àëå, ÿê âáà÷àºòüñÿ ³ç àïåëÿö³éíî¿ ñêàðãè, àïåëÿíòîì íå ïîäàíî æîäíèõ äîêàç³â ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè ó äàí³é ñïðàâ³, ÿê ³ íå çàçíà÷åíî ïðî òàê³ äîêóìåíòè â äîäàòêàõ äî ñêàðãè.</FONT></P>
<P class="ps13"><FONT class="fs125">Ñóäîâà êîëåã³ÿ çàçíà÷àº, ùî Çàêîíîì Óêðà¿íè Ïðî âíåñåííÿ çì³í äî äåÿêèõ çàêîíîäàâ÷èõ àêò³â Óêðà¿íè ùîäî ñïëàòè ñóäîâîãî çáîðó" â³ä 22.05.2015 ðîêó ¹ 484-VIII, ÿêèé íàáðàâ ÷èííîñò³ ç 01.09.2015 ðîêó, ñòàòòþ 5 Çàêîíó Óêðà¿íè Ïðî ñóäîâèé çá³ð" âèêëàäåíî â íîâ³é ðåäàêö³¿, â³äïîâ³äíî äî ÿêî¿ îðãàíè ÄÏ² ïîçáàâëåíî ï³ëüã ùîäî ñïëàòè ñóäîâîãî çáîðó, à â³äòàê â ñèëó ï. 3 ÷. 1 ñò. 97 ÃÏÊ Óêðà¿íè àïåëÿö³éíà ñêàðãà </FONT><FONT class="fs153">Ñëîáîæàíñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ &nbsp;ÃÓ ÄÔÑ ó Õàðê³âñüê³é îáëàñò³ </FONT><FONT class="fs124">&nbsp;ï³äëÿãàº ïîâåðíåííþ.</FONT></P>
<P class="ps13"><FONT class="fs123">Âîäíî÷àñ, â³äïîâ³äíî äî ÷. 1 ñò. 95 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè îñîáà, ÿêà ïîäàº àïåëÿö³éíó ñêàðãó, íàäñèëàº ³íø³é ñòîðîí³ ó ñïðàâ³ êîï³þ ö³º¿ ñêàðãè ³ äîäàíèõ äî íå¿ äîêóìåíò³â, ÿê³ ó ñòîðîíè â³äñóòí³. </FONT></P>
<P class="ps13"><FONT class="fs122">Çà ïðèïèñàìè ñò. 1 Çàêîíó ïðî áàíêðóòñòâî ñòîðîíè ó ñïðàâ³ ïðî áàíêðóòñòâî - êðåäèòîðè (ïðåäñòàâíèê êîì³òåòó êðåäèòîð³â), áîðæíèê (áàíêðóò); ó÷àñíèêè ó ñïðàâ³ ïðî áàíêðóòñòâî - ñòîðîíè, çàáåçïå÷åí³ êðåäèòîðè, àðá³òðàæíèé êåðóþ÷èé (ðîçïîðÿäíèê ìàéíà, êåðóþ÷èé ñàíàö³ºþ, ë³êâ³äàòîð), âëàñíèê ìàéíà (îðãàí, óïîâíîâàæåíèé óïðàâëÿòè ìàéíîì) áîðæíèêà, äåðæàâíèé îðãàí ç ïèòàíü áàíêðóòñòâà, Ôîíä äåðæàâíîãî ìàéíà Óêðà¿íè, ïðåäñòàâíèê îðãàíó ì³ñöåâîãî ñàìîâðÿäóâàííÿ, ïðåäñòàâíèê ïðàö³âíèê³â áîðæíèêà, óïîâíîâàæåíà îñîáà çàñíîâíèê³â (ó÷àñíèê³â, àêö³îíåð³â) ñóá'ºêòà ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³ - áîðæíèêà, à òàêîæ ó âèïàäêàõ, ïåðåäáà÷åíèõ öèì Çàêîíîì, ³íø³ îñîáè, ÿê³ áåðóòü ó÷àñòü ó ïðîâàäæåíí³ ó ñïðàâ³ ïðî áàíêðóòñòâî.</FONT></P>
<P class="ps13"><FONT class="fs121">Ïðîòå, â ïîðóøåííÿ âèìîã ñò.ñò. 94 òà 95 ÃÏÊ Óêðà¿íè ñêàðæíèêîì íå äîäàíî æîäíèõ äîêàç³â íàäñèëàííÿ êîï³¿ ñêàðãè ñòîðîíàì ó ñïðàâ³ ïðî áàíêðóòñòâî, ùî â ñâîþ ÷åðãó º ï³äñòàâîþ äëÿ ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè íà ï³äñòàâ³ ï. 2 ÷. 1 ñò. 97 ÃÏÊ Óêðà¿íè.</FONT></P>
<P class="ps13"><FONT class="fs120">Âðàõîâóþ÷è, ùî &nbsp;àïåëÿö³éíà ñêàðãà &nbsp;áóëà ïîäàíà ç ïîðóøåííÿì âèìîã ï. 2 , ï.3, ñò. 97 ÃÏÊ Óêðà¿íè, à ñàìå, &nbsp;äî ñêàðãè íå äîäàíî äîêàç³â íàäñèëàííÿ ¿¿ êîï³¿ ³íø³é ñòîðîí³ (ñòîðîíàì), íå äîäàíî äîêóìåíò³â, ùî ï³äòâåðäæóþòü ñïëàòó ñóäîâîãî çáîðó ó âñòàíîâëåíèõ ïîðÿäêó òà ðîçì³ð³, &nbsp;àïåëÿö³éíà ñêàðãà </FONT><FONT class="fs152">Ñëîáîæàíñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ &nbsp;ÃÓ ÄÔÑ ó Õàðê³âñüê³é îáëàñò³</FONT><FONT class="fs119">, ì. Äåðãà÷³ Õàðê³âñüêî¿ îáëàñò³</FONT><FONT class="fs93"> </FONT><FONT class="fs118">ï³äëÿãàº ïîâåðíåííþ &nbsp;çàÿâíèêó äëÿ óñóíåííÿ çàçíà÷åíèõ ïîðóøåíü.</FONT></P>
<P class="ps11"><FONT class="fs151">Çà òàêèõ îáñòàâèí, êëîïîòàííÿ ñêàðæíèêà &nbsp;ïðî ïîíîâëåííÿ ñòðîêó íà àïåëÿö³éíå îñêàðæåííÿ óõâàëè ãîñïîäàðñüêîãî ñóäó &nbsp;Õàðê³âñüêî¿ &nbsp;îáëàñò³ â³ä 30.06.2016 ïî ñïðàâ³ ¹ 922/1657/14 &nbsp;êîëåã³ºþ ñóää³â íå ðîçãëÿäàºòüñÿ.</FONT></P>
<P class="ps5"><FONT class="fs117">Êåðóþ÷èñü ñò. ñò. 86, 94, ï. 2, ï. 3 ÷. 1 ñò. 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â Õàðê³âñüêîãî àïåëÿö³éíîãî &nbsp;ãîñïîäàðñüêîãî ñóäó </FONT></P>
<P class="ps8"><FONT class="fs107">ÓÕÂÀËÈËÀ:</FONT></P>
<P class="ps7"><FONT class="fs116">Ïîâåðíóòè àïåëÿö³éíó ñêàðãó </FONT><FONT class="fs150">Ñëîáîæàíñüê³é îáºäíàí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ &nbsp;ÃÓ ÄÔÑ ó Õàðê³âñüê³é îáëàñò³</FONT><FONT class="fs115">, ì. Äåðãà÷³ Õàðê³âñüêî¿ îáëàñò³</FONT><FONT class="fs92">. </FONT></P>
<P class="ps3"><FONT class="fs91"> &nbsp;Äîäàòîê:</FONT><FONT class="fs114"> àïåëÿö³éíà ñêàðãà ç äîäàòêàìè íà 10 àðê. òà ïîøòîâèé êîíâåðò. </FONT></P>
<P><FONT class="fs106">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;Òàðàñîâà ². Â. &nbsp;</FONT></P>
<P><FONT class="fs105">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;Çäîðîâêî Ë.Ì. &nbsp;</FONT></P>
<P><FONT class="fs104">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;Øóòåíêî ².À.</FONT></P>
<P><FONT class="fs90"> &nbsp; </FONT></P>