<!-- BEGIN METADATA -->
<!-- Íàéìåíóâàííÿ ôàéëà ç ð³øåííÿì -->
<META NAME="FILENAME" CONTENT="5011_7012424.html">
<!-- 1,2 ID ð³øåííÿ TAGNAME(DOCID, DOCORGID) - íóæíî äëÿ ïîëó÷åíèÿ ïîäòâåðæäåíèÿ ðååñòðàöèè -->
<META NAME="DOCID" CONTENT="7012424">
<META NAME="DOCORGID" CONTENT="1">
<!-- [3] Íàéìåíóâàííÿ ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(COURTNAME) -->
<META NAME="COURTNAME" CONTENT="Ãîñïîäàðñüêèé ñóä ì³ñòà Êèºâà">
<!-- [4] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT) -->
<META NAME="CAUSECOURT" CONTENT="5011">
<!-- [4.1] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT2013) -->
<META NAME="CAUSECOURT2013" CONTENT="910">
<!-- [5] Ñïðàâà íîìåð TAGNAME(CAUSENUM) -->
<!-- [6] Äàòà ñïðàâè TAGNAME(CAUSEDATE) -->
<META NAME="CAUSEDATE" CONTENT="03.08.2016">
<!-- [7] Äàòà óõâàëåííÿ ð³øåííÿ TAGNAME(DOCDATE) -->
<META NAME="DOCDATE" CONTENT="04.08.2016">
<!-- [9] Ôîðìà ð³øåííÿ (ID) TAGNAME(DOCTYPE) -->
<!-- ð³øåííÿ = 2 -->
<!-- ïîñòàíîâà = 3 -->
<!-- óõâàëà ñóäó = 4 -->
<!-- ñóäîâèé íàêàç = 5 -->
<!-- îêðåìà óõâàëà = 6 -->
<META NAME="DOCTYPE" CONTENT="4">
<!-- [10] Ôîðìà ñóäî÷èíñòâà (ID) TAGNAME(CAUSETYPE) -->
<!-- àäì³í³ñòðàòèâíà = 1 -->
<!-- êðèì³íàëüíà = 2 -->
<!-- ãîñïîäàðñüêà = 3 -->
<!-- öèâ³ëüíà = 4 -->
<!-- àäì³í³ñòðàòèâíå ïðàâîïîðóøåííÿ = 5 -->
<META NAME="CAUSETYPE" CONTENT="3">
<!-- [11] Êîä êàòåãîð³¿ ñïðàâè TAGNAME(CAUSECATEGORY) -->
<!-- [12] Ñïðàâà ðîçãëÿäàºòüñÿ ïî ³íñòàíö³¿ (ID) TAGNAME(CAUSELOCATION) -->
<!-- àïåëÿö³éí³é = A -->
<!-- êàñàö³éí³é = C -->
<META NAME="CAUSELOCATION" CONTENT="P">
<!-- [13] Ïîïåðåäí³é íîìåð ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSENUM) -->
<!-- [14] Ïîïåðåäíÿ äàòà ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSEDATE) -->
<!-- [15] Íîìåð ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSENUM) -->
<!-- [16] Äàòà ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSEDATE) -->
<!-- [17] Äàòà óõâàëåííÿ (ïîñòàíîâëåííÿ) ñóäîâîãî ð³øåííÿ, ùî ïåðåãëÿäàºòüñÿ TAGNAME(PREVRESCAUSEDATE) -->
<!-- [18] Ñóä, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCOURTNAME) -->
<!-- [19] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT) -->
<!-- [19.1] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT2013) -->
<!-- [20] Êîä êàòåãîð³¿ ïîïåðåäíüî¿ ñïðàâè TAGNAME(PREVCAUSECATEGORY) -->
<!-- [21] Ñåêðåòàð ñóäîâîãî çàñ³äàííÿ TAGNAME(SECRETARY) -->
<!-- [22] Çàáîðîíà îïðèëþäíåííÿ TAGNAME(HEARINGCLOSED) -->
<!-- íå çàáîðîíåíî = V -->
<!-- çàáîðîíåíî = Z -->
<!-- çàáîðîíåíî òèì÷àñîâî = T -->
<META NAME="HEARINGCLOSED" CONTENT="V">
<!-- [23] Ê³ëüê-òü àðêóø³â äîêóìåíòà (ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß) -->
<!-- Ñóää³ â ð³øåíí³: -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION1" CONTENT="1">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME1" CONTENT="Ãóìåãà Î.Â.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- Ñòîðîíè ð³øåííÿ: -->
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION1" CONTENT="1">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE1" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE1" CONTENT="P">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE1" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE1" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME1" CONTENT="ÒÎÂ &quot;ÀËËÜÐÓÑ-ÓÊÐÀ¯ÍÀ&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT1" CONTENT="Ïîçèâà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO1" CONTENT="35634102">
<!-- [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) -->
<META NAME="CHASTDERGVL1" CONTENT="FALSE">
<!-- [38] Âåðñ³ÿ êë³ºíòà TAGNAME(APPVER) -->
<META NAME="APPVER" CONTENT="1.27.0.162">
<!-- [39] Êîä ïðîâàéäåðà ÅÖÏ TAGNAME(CRYPTPROVIDER) -->
<META NAME="CRYPTPROVIDER" CONTENT="DS13">
<!-- END METADATA -->
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=windows-1251">
<META NAME="Author" CONTENT="">
<META NAME="Description" CONTENT="Document">
<META NAME="Document-state" CONTENT="static">
<META NAME="Updated" CONTENT="05.08.2016 11:20:54">
<META NAME="Robots" CONTENT="All">
<META NAME="Keywords" CONTENT="">
<STYLE TYPE="text/css">
margin-right: 10 mm;
margin-bottom: 10 mm;
mso-paper-source: 0;
@charset "Windows-1251";
font-family: Times New Roman;
font-family: Facefont SSH;
font-family: Facefont SSH;
vertical-align: sub;
font-family: Times New Roman;
margin-bottom: 0 mm;
white-space: normal;
word-spacing: normal;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
border-color: black;
margin-bottom: 0 px;
margin-right: 10 px;
background-color: white;
table-layout: fixed;
margin-bottom: 10 px;
border-color: black;
border-style: solid;
border-top-width: 1 px;
border-bottom-width: 1 px;
border-left-width: 1 px;
border-right-width: 1 px;
padding-bottom: 1 px;
padding-right: 5 px;);
border-left-width: 0 mm;
border-right-width: 0 mm;
border-top-width: 0 mm;
border-bottom-width: 1.0583 mm;
border-left-style: none;
border-right-style: none;
border-top-style: none;
border-bottom-style: ;
border-left-width: 0.088194 mm;
border-right-width: 0.088194 mm;
border-top-width: 0.088194 mm;
border-bottom-width: 0.088194 mm;
border-left-color: White;
border-right-color: White;
border-top-color: White;
border-bottom-color: White;
padding-right: 1 mm;
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="100 %" class="tds1"><P class="ps17"><FONT class="fs97"> &nbsp;</FONT><FONT class="fs95"><IMG src="herb.gif" height=70 width=52></FONT></P><BR>
<P class="ps11"><FONT class="fs67">ÓÕÂÀËÀ</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<P class="ps0"><FONT class="fs75">Çà çàÿâîþ &nbsp;</FONT><FONT class="fs91">Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Àëëüðóñ-Óêðà¿íà"</FONT></P>
<P class="ps0"><FONT class="fs74">ïðî</FONT><FONT class="fs90"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ïîâåðíåííÿ ñóäîâîãî çáîðó</FONT></P>
<P class="ps3"><FONT class="fs73">Ñóääÿ &nbsp;Ãóìåãà Î.Â. </FONT></P>
<P class="ps0"><FONT class="fs72">Ïðåäñòàâíèêè: áåç âèêëèêó ïðåäñòàâíèê³â ñòîð³í.</FONT></P>
<P class="ps12"><FONT class="fs71">ÎÁÑÒÀÂÈÍÈ ÑÏÐÀÂÈ:</FONT></P>
<P class="ps10"><FONT class="fs89">03.08.2016 Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Àëëüðóñ-Óêðà¿íà" çâåðíóëîñü äî Ãîñïîäàðñüêîãî ñóäó ì³ñòà Êèºâà ³ç çàÿâîþ ïðî ïîâåðíåííÿ ñóäîâîãî çáîðó, â³äïîâ³äíî äî ÿêî¿ ïðîñèëî ñóä ïîâåðíóòè Òîâàðèñòâó ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Àëëüðóñ-Óêðà¿íà" ñóäîâèé çá³ð â ñóì³ 6 372,86 ãðí., ïîìèëêîâî ñïëà÷åíèé ïëàò³æíèì äîðó÷åííÿì ¹ 1034 â³ä 29.07.2016.</FONT></P>
<P class="ps1"><FONT class="fs88">Ï³äñòàâè ïîâåðíåííÿ ñóäîâîãî çáîðó, ÿêå çä³éñíþºòüñÿ çà óõâàëîþ ñóäó, âèçíà÷åí³ ÷àñòèíîþ 1 ñòàòò³ 7 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð", â³äïîâ³äíî äî ÿêî¿ ñïëà÷åíà ñóìà ñóäîâîãî çáîðó ïîâåðòàºòüñÿ çà êëîïîòàííÿì îñîáè, ÿêà éîãî ñïëàòèëà çà óõâàëîþ ñóäó â ðàç³: 1) çìåíøåííÿ ðîçì³ðó ïîçîâíèõ âèìîã àáî âíåñåííÿ ñóäîâîãî çáîðó â á³ëüøîìó ðîçì³ð³, í³æ âñòàíîâëåíî çàêîíîì; 2) ïîâåðíåííÿ çàÿâè àáî ñêàðãè; 3) â³äìîâè ó â³äêðèòò³ ïðîâàäæåííÿ ó ñïðàâ³ â ñóä³ ïåðøî¿ ³íñòàíö³¿, àïåëÿö³éíîãî òà êàñàö³éíîãî ïðîâàäæåííÿ ó ñïðàâ³; 4) çàëèøåííÿ çàÿâè àáî ñêàðãè áåç ðîçãëÿäó (êð³ì âèïàäê³â, ÿêùî òàê³ çàÿâè àáî ñêàðãè çàëèøåí³ áåç ðîçãëÿäó ó çâÿçêó ç ïîâòîðíèì íåïðèáóòòÿì àáî çàëèøåííÿì ïîçèâà÷åì ñóäîâîãî çàñ³äàííÿ áåç ïîâàæíèõ ïðè÷èí òà íåïîäàííÿ çàÿâè ïðî ðîçãëÿä ñïðàâè çà éîãî â³äñóòíîñò³, àáî íåïîäàííÿ ïîçèâà÷åì âèòðåáóâàíèõ ñóäîì ìàòåð³àë³â, àáî çà éîãî çàÿâîþ (êëîïîòàííÿì); 5) çàêðèòòÿ (ïðèïèíåííÿ) ïðîâàäæåííÿ ó ñïðàâ³ (êð³ì âèïàäê³â, ÿêùî ïðîâàäæåííÿ ó ñïðàâ³ çàêðèòî ó çâÿçêó ç â³äìîâîþ ïîçèâà÷à â³ä ïîçîâó ³ òàêà â³äìîâà âèçíàíà ñóäîì), ó òîìó ÷èñë³ â àïåëÿö³éí³é òà êàñàö³éí³é ³íñòàíö³ÿõ.</FONT></P>
<P class="ps6"><FONT class="fs87">Ñóäîì âñòàíîâëåíî, ùî ó áàç³ "Ä³ëîâîäñòâî ñïåö³àë³çîâàíîãî ñóäó" â³äñóòíÿ áóäü-ÿêà ³íôîðìàö³ÿ ùîäî ïåðåáóâàííÿ ó Ãîñïîäàðñüêîìó ñóä³ ì³ñòà Êèºâà ïîçîâíî¿ çàÿâè Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Àëëüðóñ-Óêðà¿íà", â òîìó ÷èñë³ ³íôîðìàö³ÿ ïðî ïîâåðíåííÿ ïîçîâíî¿ çàÿâè áåç ðîçãëÿäó, â³äìîâè ó ïðèéíÿòò³ ïîçîâíî¿ çàÿâè ÷è ïðèïèíåííÿ ïðîâàäæåííÿ ó ñïðàâ³.</FONT></P>
<P class="ps6"><FONT class="fs86">Â³äïîâ³äíî äî ï. 5.3 Ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó VI Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè", ó ðàç³ íàÿâíîñò³ ï³äñòàâ äëÿ ïîâåðíåííÿ ñóäîâîãî çáîðó, â³äì³ííèõ â³ä òèõ, ÿê³ ïåðåäáà÷åí³ ñòàòòåþ 7 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð", öå ïèòàííÿ âèð³øóºòüñÿ ó ïîçàñóäîâîìó ïîðÿäêó, âèçíà÷åíîìó íàêàçîì Ì³í³ñòåðñòâà ô³íàíñ³â Óêðà¿íè â³ä 03.09.2013 ¹ 787 "Ïðî çàòâåðäæåííÿ Ïîðÿäêó ïîâåðíåííÿ êîøò³â, ïîìèëêîâî àáî íàäì³ðó çàðàõîâàíèõ äî äåðæàâíîãî òà ì³ñöåâèõ áþäæåò³â".</FONT></P>
<P class="ps10"><FONT class="fs85">Ïîðÿäîê ïîâåðíåííÿ êîøò³â, ïîìèëêîâî àáî íàäì³ðó çàðàõîâàíèõ äî äåðæàâíîãî òà ì³ñöåâèõ áþäæåò³â, çàòâåðäæåíèé íàêàçîì Ì³í³ñòåðñòâà ô³íàíñ³â Óêðà¿íè â³ä 03.09.2013 ¹ 787, ðîçðîáëåíî íà âèêîíàííÿ ñòàòåé 43, 45, 78 òà 112 Áþäæåòíîãî êîäåêñó Óêðà¿íè, ñòàòò³ 43 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, ñòàòò³ 301 Ìèòíîãî êîäåêñó Óêðà¿íè, ñòàòò³ 7 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" òà Ïîëîæåííÿ ïðî Ì³í³ñòåðñòâî ô³íàíñ³â Óêðà¿íè, çàòâåðäæåíîãî ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 20.08.2014 ¹ 375.</FONT></P>
<P class="ps10"><FONT class="fs84">Ïîðÿäîê âèçíà÷àº ïðîöåäóðè ïîâåðíåííÿ êîøò³â, ïîìèëêîâî àáî íàäì³ðó çàðàõîâàíèõ äî äåðæàâíîãî òà ì³ñöåâèõ áþäæåò³â, à ñàìå: ïîäàòê³â, çáîð³â, ïëàòåæ³â òà ³íøèõ äîõîä³â áþäæåòó, êîøò³â â³ä ïîâåðíåííÿ äî áþäæåò³â áþäæåòíèõ ïîçè÷îê, ô³íàíñîâî¿ äîïîìîãè, íàäàíî¿ íà ïîâîðîòí³é îñíîâ³, òà êðåäèò³â, ó òîìó ÷èñë³ çàëó÷åíèõ äåðæàâîþ (ì³ñöåâèìè áþäæåòàìè) àáî ï³ä äåðæàâí³ (ì³ñöåâ³) ãàðàíò³¿ (äàë³ - ïëàòåæ³) (ï. 2 Ïîðÿäêó).</FONT></P>
<P class="ps5"><FONT class="fs83">Â³äïîâ³äíî äî ï.5 Ïîðÿäêó ïîâåðíåííÿ ïîìèëêîâî àáî íàäì³ðó çàðàõîâàíèõ äî áþäæåòó ïîäàòê³â, çáîð³â, ïëàòåæ³â òà ³íøèõ äîõîä³â áþäæåò³â çä³éñíþºòüñÿ çà ïîäàííÿì îðãàí³â, ùî êîíòðîëþþòü ñïðàâëÿííÿ íàäõîäæåíü áþäæåòó, à ïðè ïîâåðíåíí³ ñóäîâîãî çáîðó (êð³ì ïîìèëêîâî çàðàõîâàíîãî) - çà óõâàëîþ ñóäó, ÿêà íàáðàëà çàêîííî¿ ñèëè. </FONT></P>
<P class="ps5"><FONT class="fs82">Ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè "Äåÿê³ ïèòàííÿ âåäåííÿ îáë³êó ïîäàòê³â, çáîð³â, ïëàòåæ³â òà ³íøèõ äîõîä³â áþäæåòó" ¹106 â³ä 16.02.2011 ïåðåäáà÷åíî, ùî îðãàíîì, ùî êîíòðîëþº ñïðàâëÿííÿ íàäõîäæåíü áþäæåòó, çà êîäîì áþäæåòíî¿ êëàñèô³êàö³¿ 22030000 º ñóäè çàãàëüíî¿ þðèñäèêö³¿, ÄÑÀ. </FONT></P>
<P class="ps2"><FONT class="fs81">Âðàõîâóþ÷è âèùåâèêëàäåíå, çàÿâà Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Àëëüðóñ-Óêðà¿íà" ïðî ïîâåðíåííÿ ïîìèëêîâî ñïëà÷åíîãî ñóäîâîãî çáîðó â ñóì³ 6 372,86 ï³äëÿãàº çàäîâîëåííþ. </FONT></P>
<P class="ps1"><FONT class="fs80">Êåðóþ÷èñü ñò. 86 ÃÏÊ Óêðà¿íè, ï. 2 ÷. 1 ñò. 7 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð", ñóä</FONT></P>
<P class="ps13"><FONT class="fs70">Ó Õ Â À Ë È Â:</FONT></P>
<P><FONT class="fs69">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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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.Â. Ãóìåãà </FONT></P>