<TITLE>30-24/17-3458-2011</TITLE>
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<!-- [3] Íàéìåíóâàííÿ ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(COURTNAME) -->
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<!-- [4] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT) -->
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<!-- [4.1] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT2013) -->
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<!-- [5] Ñïðàâà íîìåð TAGNAME(CAUSENUM) -->
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<!-- [6] Äàòà ñïðàâè TAGNAME(CAUSEDATE) -->
<META NAME="CAUSEDATE" CONTENT="16.09.2016">
<!-- [7] Äàòà óõâàëåííÿ ð³øåííÿ TAGNAME(DOCDATE) -->
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<!-- [9] Ôîðìà ð³øåííÿ (ID) TAGNAME(DOCTYPE) -->
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<!-- [10] Ôîðìà ñóäî÷èíñòâà (ID) TAGNAME(CAUSETYPE) -->
<!-- àäì³í³ñòðàòèâíà = 1 -->
<!-- êðèì³íàëüíà = 2 -->
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<!-- 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="A">
<!-- [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 -->
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<!-- 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="Òàðàí Ñ.Â.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION2" CONTENT="2">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME2" CONTENT="Áóä³øåâñüêà Ë.Î.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION3" CONTENT="3">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME3" CONTENT="Ìèøê³íà Ì.À.">
<!-- [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="Z">
<!-- [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="F">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME1" CONTENT="ÒÎÂ &quot;Øàìïàíü Óêðà¿íè&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="">
<!-- [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">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION2" CONTENT="2">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE2" CONTENT="V">
<!-- [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="MEMBPOZYVACHTYPE2" CONTENT="">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE2" CONTENT="V">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE2" CONTENT="F">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME2" CONTENT="ÒÎÂ &quot;Øàìïàíü Óêðà¿íè&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT2" CONTENT="Â³äïîâ³äà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO2" CONTENT="">
<!-- [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="CHASTDERGVL2" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION3" CONTENT="3">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE3" 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="MEMBPOZYVACHTYPE3" 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="MEMBVIDPOVIDACHTYPE3" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE3" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME3" CONTENT="Àðöèçüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ÃÓ Ì³íäîõîä³â â Îäåñüêî¿ îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT3" CONTENT="Ïîçèâà÷ 2">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO3" CONTENT="">
<!-- [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="CHASTDERGVL3" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION4" CONTENT="4">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE4" 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="MEMBPOZYVACHTYPE4" 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="MEMBVIDPOVIDACHTYPE4" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE4" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME4" CONTENT="Ì³í³ñòåðñòâî ô³íàíñ³â Óêðà¿íè">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT4" CONTENT="Ïîçèâà÷ 3">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO4" CONTENT="">
<!-- [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="CHASTDERGVL4" CONTENT="TRUE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION5" CONTENT="5">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE5" 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="MEMBPOZYVACHTYPE5" 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="MEMBVIDPOVIDACHTYPE5" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE5" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME5" CONTENT="Ãîëîâíå óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè â Îäåñüê³é îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT5" CONTENT="Ïîçèâà÷ 4">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO5" CONTENT="">
<!-- [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="CHASTDERGVL5" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION6" CONTENT="6">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE6" CONTENT="V">
<!-- [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="MEMBPOZYVACHTYPE6" CONTENT="">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
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<P class="ps17"><FONT class="fs211"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs215"><IMG src="herb.gif" height=67 width=50></FONT></P>
<P class="ps10"><FONT class="fs115">ÎÄÅÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps10"><FONT class="fs117">_____________________________________________________________________________________________</FONT></P>
<P class="ps10"><FONT class="fs114">Ó Õ Â À Ë À</FONT></P>
<P class="ps10"><FONT class="fs113">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="49 %" class="tds7"><P class="ps15"><FONT class="fs120"> "19" âåðåñíÿ 2016 ð.</FONT></P><BR>
</TD><TD width="51 %" class="tds7"><P class="ps16"><FONT class="fs119"> Ñïðàâà ¹ 30-24/17-3458-2011</FONT></P></TD></TR>
<P class="ps5"><FONT class="fs149">Îäåñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿ ñóää³â:</FONT></P>
<P class="ps3"><FONT class="fs148">Ãîëîâóþ÷îãî ñóää³:</FONT> <FONT class="fs147">Ñ.Â.</FONT> <FONT class="fs146">Òàðàí, </FONT></P>
<P class="ps3"><FONT class="fs145">Ñóää³â</FONT>: <FONT class="fs144">Ë.Î. Áóä³øåâñüêî¿, Ì.À. Ìèøê³íî¿,</FONT></P>
<P class="ps3"><FONT class="fs143">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó </FONT>òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Øàìïàíü Óêðà¿íè"</P>
<P class="ps3"><FONT class="fs142">íà ð³øåííÿ &nbsp;</FONT>Ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 29.08.2016 </P>
<P class="ps3"><FONT class="fs141">ó ñïðàâ³</FONT> ¹30-24/17-3458-2011</P>
<P class="ps3"><FONT class="fs140">çà ïîçîâîì:</FONT> Àðöèçüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Îäåñüêî¿ îáëàñò³ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè</P>
<P class="ps0"><FONT class="fs139">äî â³äïîâ³äà÷à:</FONT> òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Øàìïàíü Óêðà¿íè"</P>
<P class="ps3"><FONT class="fs138">çà ó÷àñòþ òðåò³õ îñ³á, ÿê³ íå çàÿâëÿþòü ñàìîñò³éíèõ âèìîã íà ïðåäìåò ñïîðó íà ñòîðîí³ ïîçèâà÷à:</FONT> </P>
<P class="ps3">- Ì³í³ñòåðñòâà ô³íàíñ³â Óêðà¿íè; </P>
<P class="ps3">- Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè â Îäåñüê³é îáëàñò³;</P>
<P class="ps3"><FONT class="fs137">çà ó÷àñòþ òðåòüî¿ îñîáè, ÿêà íå çàÿâëÿº ñàìîñò³éíèõ âèìîã íà ïðåäìåò ñïîðó íà ñòîðîí³ â³äïîâ³äà÷à:</FONT> </P>
<P class="ps3">-Óêðà¿íñüêî¿ àãðàðíî¿ á³ðæ³</P>
<P class="ps3"><FONT class="fs136">ïðî</FONT> ñòÿãíåííÿ 1144875,3 ãðí</P>
<P class="ps3"><FONT class="fs135">çà ó÷àñòþ </FONT>ïðîêóðàòóðè Îäåñüêî¿ îáëàñò³</P>
<P class="ps3"><FONT class="fs134">òà çà çóñòð³÷íèì ïîçîâîì: </FONT>òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Øàìïàíü Óêðà¿íè"</P>
<P class="ps3"><FONT class="fs133">äî â³äïîâ³äà÷³â:</FONT></P>
<P class="ps3">-Àðöèçüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Îäåñüêî¿ îáëàñò³ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè;</P>
<P class="ps3"><FONT class="fs132">- </FONT>Ãîëîâíîãî<FONT class="fs131"> </FONT>Óïðàâë³ííÿ äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè â Îäåñüê³é îáëàñò³;</P>
<P class="ps3"><FONT class="fs130">ïðî </FONT>âèçíàííÿ â³äñóòí³ì ïðàâà âèìîãè</P>
<P class="ps10"><FONT class="fs152">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps7">Ó ñåðïí³ 2011ð. Àðöèçüêà ì³æðàéîííà äåðæàâíî¿ ïîäàòêîâà ³íñïåêö³ÿ Îäåñüêî¿ îáëàñò³ Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè, ïðàâîíàñòóïíèêîì ÿêî¿ º ïîçèâà÷ - Àðöèçüêà îáºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Îäåñüêî¿ îáëàñò³ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè çâåðíóëàñü ç ïîçîâîì ó ðåäàêö³¿ çàÿâè â³ä 14.11.2011 äî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Øàìïàíü Óêðà¿íè" &nbsp;ïðî ñòÿãíåííÿ ç îñòàííüîãî &nbsp;íà êîðèñòü Äåðæàâíîãî áþäæåòó Óêðà¿íè ïðîñòðî÷åíî¿ çàáîðãîâàíîñò³, ÿêà ñêëàäàºòüñÿ ç ñóìè ïðîñòðî÷åíî¿ ðåñòðóêòóðîâàíî¿ çàáîðãîâàíîñò³ ó ðîçì³ð³ 594 546,04 ãðí, â³äñîòê³â ïî ïðîñòðî÷åí³é ðåñòðóêòóðîâàí³é çàáîðãîâàíîñò³ ó ñóì³ 19 481,90 ãðí, à òàêîæ ïåí³ ó ñóì³ 530 847,36 ãðí çà êðåäèòàìè, íàäàíèìè Óêðà¿íñüê³é àãðàðí³é á³ðæ³ íà óìîâàõ êðåäèòíî¿ óãîäè â³ä 24.07.1997 ¹1803-149, óêëàäåíî¿ ì³æ ÂÀÒ Äåðæàâíèé åêñïîðòíî-³ìïîðòíèé áàíê Óêðà¿íè â³ä ³ìåí³ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè òà Óêðà¿íñüêîþ àãðàðíîþ á³ðæåþ, òà êðåäèòíî¿ óãîäè â³ä 23.07.1997 ì³æ Óêðà¿íñüêîþ àãðàðíîþ á³ðæåþ òà Ñîñüåòå Æåíåðàëü, áàíê³âñüêîþ êîðïîðàö³ºþ, ä³þ÷îþ ÷åðåç â³ää³ëåííÿ â Íüþ-Éîðêó, ÿê îðãàí³çàòîðîì òà ÿê êðåäèòîðîì. </P>
<P class="ps7">Çà âêàçàíîþ ïîçîâíîþ çàÿâîþ áóëî ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ ¹30-24/17-3458-2011.</P>
<P class="ps7">Óõâàëîþ Ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 01.02.2012 ó ñïðàâ³ ¹30-24/17-3458-2011 ïðèéíÿòî äî ñï³ëüíîãî ðîçãëÿäó çóñòð³÷íó ïîçîâíó çàÿâó òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Øàìïàíü Óêðà¿íè" äî Àðöèçüêî¿ ì³æðàéîííî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ òà Ì³í³ñòåðñòâà ô³íàíñ³â Óêðà¿íè, çà ó÷àñòþ òðåò³õ îñ³á, ÿê³ íå çàÿâëÿþòü ñàìîñò³éíèõ âèìîã íà ïðåäìåò ñïîðó Óêðà¿íñüêî¿ àãðàðíî¿ á³ðæ³ òà Ãîëîâíîãî óïðàâë³ííÿ äåðæàâíîãî êàçíà÷åéñòâà â Îäåñüê³é îáëàñò³ ïðî âèçíàííÿ íåä³éñíîþ óãîäè ïðî ðåñòðóêòóðóâàííÿ çàáîðãîâàíîñò³ ¹130-04188 â³ä 31.12.2003, óêëàäåíî¿ ì³æ Ì³í³ñòåðñòâîì ô³íàíñ³â Óêðà¿íè, Óêðà¿íñüêîþ àãðàðíîþ á³ðæåþ òà ÂÀÒ Øàìïàíü Óêðà¿íè</P>
<P class="ps7">Ð³øåííÿì Ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 19.04.2012, ÿêå çàëèøåíî áåç çì³í &nbsp;ïîñòàíîâîþ Îäåñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 10.07.2012 ó ñïðàâ³ ¹30-24/17-3458-2011, â³äìîâëåíî ó çàäîâîëåíí³ ÿê ïåðâ³ñíèõ, òàê ³ çóñòð³÷íèõ ïîçîâíèõ âèìîã.</P>
<P class="ps1">Ïîñòàíîâîþ Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 25.10.2012 ó ñïðàâ³ ¹30-24/17-3458-2011 ð³øåííÿ Ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 19.04.2012 òà ïîñòàíîâó Îäåñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 10.07.2012 ñêàñîâàíî â ÷àñòèí³ â³äìîâè ó çàäîâîëåíí³ âèìîã çà ïåðâ³ñíèì ïîçîâîì òà ó ö³é ÷àñòèí³ ñïðàâó ïåðåäàíî íà íîâèé ðîçãëÿä.</P>
<P class="ps1">Ï³ä ÷àñ íîâîãî ðîçãëÿäó 17.06.2016 &nbsp;â³ä òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Øàìïàíü Óêðà¿íè" íàä³éøëà çóñòð³÷íà ïîçîâíà çàÿâà äî Àðöèçüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Îäåñüêî¿ îáëàñò³ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè òà Ãîëîâíîãî Óïðàâë³ííÿ äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè â Îäåñüê³é îáëàñò³ &nbsp;ïðî &nbsp;âèçíàííÿ â³äñóòí³ì ó îñòàíí³õ ïðàâà âèìîãè çà óãîäîþ ïðî ðåñòðóêòóðóâàííÿ ¹30-04/188 â³ä 31.12.2003, óêëàäåíîþ ì³æ Ì³í³ñòåðñòâîì ô³íàíñ³â Óêðà¿íè, Óêðà¿íñüêîþ àãðàðíîþ á³ðæåþ òà ÂÀÒ Øàìïàíü Óêðà¿íè.</P>
<P class="ps2">Íå ïîãîäèâøèñü ç ïðèéíÿòèì ð³øåííÿì, òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Øàìïàíü Óêðà¿íè" çâåðíóëîñü ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïðîñèòü ð³øåííÿ &nbsp;Ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 29.08.2016 ó ñïðàâ³ ¹30-24/17-3458-2011 ñêàñóâàòè; â çàäîâîëåíí³ ïåðâ³ñíîãî ïîçîâó â³äìîâèòè; çóñòð³÷íèé ïîçîâ çàäîâîëüíèòè.</P>
<P class="ps2">Äàíà àïåëÿö³éíà ñêàðãà ï³äëÿãàº ïîâåðíåííþ ç íàñòóïíèõ ï³äñòàâ.</P>
<P class="ps2">Â³äïîâ³äíî äî ÷àñòèíè òðåòüî¿ ñòàòò³ 94 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè äî ñêàðãè äîäàþòüñÿ äîêàçè ñïëàòè ñóäîâîãî çáîðó.</P>
<P class="ps8">Çã³äíî ç ïðèïèñàìè ñòàòò³ 44 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ðîçì³ð ñóäîâîãî çáîðó, ïîðÿäîê éîãî ñïëàòè, ïîâåðíåííÿ ³ çâ³ëüíåííÿ â³ä ñïëàòè âñòàíîâëþºòüñÿ çàêîíîì.</P>
<P class="ps8">Ïðàâîâ³ çàñàäè ñïðàâëÿííÿ ñóäîâîãî çáîðó, ïëàòíèê³â, îáºêòè òà ðîçì³ðè ñòàâîê ñóäîâîãî çáîðó, ïîðÿäîê ñïëàòè, çâ³ëüíåííÿ â³ä ñïëàòè òà ïîâåðíåííÿ ñóäîâîãî çáîðó âñòàíîâëåí³ Çàêîíîì Óêðà¿íè Ïðî ñóäîâèé çá³ð, ÿêèé íàáðàâ ÷èííîñò³ ç 01.11.2011.</P>
<P class="ps8">Ïîëîæåííÿìè ïóíêò³â 3, 5 ñòàòò³ 6 Çàêîíó Óêðà¿íè Ïðî ñóäîâèé çá³ð &nbsp;âñòàíîâëåíî, ùî çà ïîäàííÿ ïîçîâíî¿ çàÿâè, ùî ìàº îäíî÷àñíî ìàéíîâèé ³ íåìàéíîâèé õàðàêòåð, ñóäîâèé çá³ð ñïëà÷óºòüñÿ çà ñòàâêàìè, âñòàíîâëåíèìè äëÿ ïîçîâíèõ çàÿâ ìàéíîâîãî òà íåìàéíîâîãî õàðàêòåðó; çà ïîäàííÿ çóñòð³÷íèõ ïîçîâíèõ çàÿâ, à òàêîæ çàÿâ ïðî âñòóï ó ñïðàâó òðåò³õ îñ³á ³ç ñàìîñò³éíèìè ïîçîâíèìè âèìîãàìè ñóäîâèé çá³ð ñïðàâëÿºòüñÿ íà çàãàëüíèõ ï³äñòàâàõ.</P>
<P class="ps8">Äî Çàêîíó Óêðà¿íè &nbsp;Ïðî ñóäîâèé çá³ð Çàêîíîì Óêðà¿íè Ïðî âíåñåííÿ çì³í äî äåÿêèõ çàêîíîäàâ÷èõ àêò³â Óêðà¿íè ùîäî ñïëàòè ñóäîâîãî çáîðó â³ä 22.05.2015 ¹484-VIII, ùî íàáðàâ ÷èííîñò³ ç 01.09.2015, áóëî âíåñåíî çì³íè.</P>
<P class="ps8">Çã³äíî ç ï³äïóíêòîì 4 ïóíêòó 2 ÷àñòèíè äðóãî¿ ñòàòò³ 4 â ðåäàêö³¿ Çàêîíó Óêðà¿íè â³ä 22.05.2015 ¹484-VIII, çà ïîäàííÿ äî ãîñïîäàðñüêîãî ñóäó àïåëÿö³éíî¿ ñêàðãè íà ð³øåííÿ ñóäó ñïðàâëÿºòüñÿ ñóäîâèé çá³ð ó ðîçì³ð³ 110 â³äñîòê³â ñòàâêè, ùî ï³äëÿãàëà ñïëàò³ ïðè ïîäàíí³ ïîçîâíî¿ çàÿâè, ³íøî¿ çàÿâè ³ ñêàðãè.</P>
<P class="ps8">Ïðè öüîìó Çàêîíîì ïåðåäáà÷åíî ñïëàòó ñóäîâîãî çáîðó ç àïåëÿö³éíî¿ òà êàñàö³éíî¿ ñêàðã íà ð³øåííÿ ñóäó, âèõîäÿ÷è ç ðîçì³ðó ñòàâêè, ùî ï³äëÿãàëà ñïëàò³ ïðè ïîäàíí³ ïîçîâíî¿ çàÿâè íåçàëåæíî â³ä òîãî, ÷è îñêàðæóºòüñÿ âñå ð³øåííÿ (ïîñòàíîâà) ñóäó â ö³ëîìó ÷è éîãî ÷àñòèíà (ïóíêò 4 ³íôîðìàö³éíîãî ëèñòà Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 12.11.2015 ¹01-06/2093/15). </P>
<P class="ps8">Â³äïîâ³äíî äî ïóíêòó &nbsp;5 ³íôîðìàö³éíîãî ëèñòà Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ¹01-06/2093/15 â³ä 12.11.2015 ðîçì³ð ñóäîâîãî çáîðó ó âèïàäêó ïîäàííÿ àïåëÿö³éíèõ ÷è êàñàö³éíèõ ñêàðã, çàÿâ ïðî ïåðåãëÿä ñóäîâîãî ð³øåííÿ ó çâ'ÿçêó ç íîâîâèÿâëåíèìè îáñòàâèíàìè, ñóäîâèé çá³ð çà ïîäàííÿ ïîçîâó â ÿêèõ áóëî ñïëà÷åíî äî 01.09.2015, ðîçðàõîâóºòüñÿ âèõîäÿ÷è ç ñóìè ñóäîâîãî çáîðó, ñïëà÷åíîãî ïðè ïîäàíí³ ïîçîâó. Öåé ðîçì³ð íå ï³äëÿãàº ïåðåðàõóíêó â³äïîâ³äíî äî íîâèõ ñòàâîê, âèçíà÷åíèõ Çàêîíîì. Ïðè öüîìó ÿêùî ïëàòíèê ñóäîâîãî çáîðó áóâ çâ³ëüíåíèé â³ä îáîâ'ÿçêó ñïëà÷óâàòè ñóäîâèé çá³ð (äî 01.09.2015), òî ó âèïàäêó ïîäàííÿ çàçíà÷åíèõ ñêàðã òà çàÿâ ï³ñëÿ çàçíà÷åíî¿ äàòè ðîçì³ð ñóäîâîãî çáîðó âèçíà÷àºòüñÿ çàëåæíî â³ä ñòàâêè ñóäîâîãî çáîðó, ÿêó ìàâ áè ñïëàòèòè ïëàòíèê äî 01.09.2015 çà â³äñóòíîñò³ ó íüîãî ï³ëüãè ùîäî ñïëàòè òàêîãî çáîðó.</P>
<P class="ps8">ßê âáà÷àºòüñÿ ³ç ìàòåð³àë³â ñïðàâè ïðåäìåòîì ïåðâ³ñíîãî ïîçîâó ó äàí³é ñïðàâ³ º &nbsp;âèìîãà ìàéíîâîãî õàðàêòåðó  ïðî ñòÿãíåííÿ 1144875,3 ãðí, à ïðåäìåòîì çóñòð³÷íîãî ïîçîâó âèìîãà íåìàéíîâîãî õàðàêòåðó - ïðî âèçíàííÿ â³äñóòí³ì ïðàâà âèìîãè.</P>
<P class="ps8">Ì³æ òèì, ÿê âáà÷àºòüñÿ ç äîäàíîãî äî àïåëÿö³éíî¿ ñêàðãè ïëàò³æíîãî äîðó÷åííÿ ¹3404 â³ä 12.09.2016, &nbsp;ñêàðæíèêîì ñïëà÷åíî ñóäîâèé çá³ð ëèøå â ñóì³ <FONT class="fs128">2897,63 ãðí</FONT>, à òîìó âêàçàíå ïëàò³æíå äîðó÷åííÿ íå º íàëåæíèì äîêàçîì ñïëàòè ñóäîâîãî çáîðó ó âñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³.</P>
<P class="ps8"> Âîäíî÷àñ àïåëÿíòîì çàÿâëåíå êëîïîòàííÿ ïðî â³äñòðî÷åííÿ ñïëàòè ñóäîâîãî çáîðó, ìîòèâîâàíå ñêëàäíèì ìàòåð³àëüíèì ñòàíîâèùåì òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Øàìïàíü Óêðà¿íè", íàÿâí³ñòþ äåá³òîðñüêî¿ çàáîðãîâàíîñò³, â³äñóòí³ñòþ â³ëüíèõ îá³ãîâèõ ãðîøîâèõ êîøò³â íà ðàõóíêàõ â áàíê³âñüêèõ óñòàíîâàõ, ãîò³âêîâèõ ãðîøîâèõ êîøò³â â êàñ³ ï³äïðèºìñòâà, äåïîçèòíèõ âêëàä³â ÷è ³íøèõ ìàòåð³àëüíèõ ö³ííîñòåé (äîðîãîö³ííèõ ìåòàë³â, ö³ííèõ ïàïåð³â), çà ðàõóíîê ÿêèõ ìîæíà áóëî á ñïëàòèòè ñóäîâèé çá³ð. </P>
<P class="ps8">Íà ï³äòâåðäæåííÿ âèêëàäåíîãî ó êëîïîòàíí³ ñêàðæíèêîì íàäàíî äîâ³äêè çà ï³äïèñîì äèðåêòîðà òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Øàìïàíü Óêðà¿íè" ïðî íàÿâí³ñòü êðåäèòîðñüêî¿ çàáîðãîâàíîñò³ ñòàíîì íà 01.09.2016 â ñóì³ 5134,4 ãðí òà ïðî â³äñóòí³ñòü ãîò³âêîâèõ ãðîøîâèõ êîøò³â â êàñ³ òîâàðèñòâà ¹12-09/16 &nbsp;â³ä 12.09.2016.</P>
<P class="ps2">Â³äïîâ³äíî äî ÷àñòèíè ïåðøî¿ ñòàòò³ 8 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð", âðàõîâóþ÷è ìàéíîâèé ñòàí ñòîðîíè, ñóä ìîæå ñâîºþ óõâàëîþ â³äñòðî÷èòè àáî ðîçñòðî÷èòè ñïëàòó ñóäîâîãî çáîðó íà ïåâíèé ñòðîê, àëå íå äîâøå í³æ äî óõâàëåííÿ ñóäîâîãî ð³øåííÿ ó ñïðàâ³. Ñóä ìîæå çìåíøèòè ðîçì³ð ñóäîâîãî çáîðó àáî çâ³ëüíèòè â³ä éîãî ñïëàòè íà ï³äñòàâ³, çàçíà÷åí³é ó ÷àñòèí³ ïåðø³é âêàçàíî¿ ñòàòò³.</P>
<P class="ps2">Òàêèì ÷èíîì, ºäèíîþ ï³äñòàâîþ äëÿ â÷èíåííÿ ñóäîì çàçíà÷åíèõ ó ö³é íîðì³ ä³é º âðàõóâàííÿ íèì ìàéíîâîãî ñòàíó ñòîðîíè. </P>
<P class="ps2">Êëîïîòàííÿ ïðî â³äñòðî÷åííÿ (ðîçñòðî÷åííÿ) ñïëàòè ñóäîâîãî çáîðó, çìåíøåííÿ éîãî ðîçì³ðó àáî çâ³ëüíåííÿ â³ä éîãî ñïëàòè ìîæå áóòè âèêëàäåíå â çàÿâ³ ÷è ñêàðç³, ÿê³ ïîäàþòüñÿ äî ãîñïîäàðñüêîãî ñóäó, àáî îêðåìèì äîêóìåíòîì. Îñîáà, ÿêà çàÿâëÿº â³äïîâ³äíå êëîïîòàííÿ, ïîâèííà íàâåñòè äîâîäè ³ ïîäàòè äîêàçè íà ï³äòâåðäæåííÿ òîãî, ùî ¿¿ ìàéíîâèé ñòàí ïåðåøêîäæàâ (ïåðåøêîäæàº) ñïëàò³ íåþ ñóäîâîãî çáîðó ó âñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³.</P>
<P class="ps2">Ñàìå òàêó ïðàâîâó ïîçèö³þ âèêëàäåíî â ïóíêò³ 3.1 ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 21.02.2013 ¹7.</P>
<P class="ps8">Â ïîðóøåííÿ ïðèïèñ³â ñòàòò³ 33 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñêàðæíèêîì íå äîâåäåíî îáñòàâèí, ÿê³ á äàâàëè ï³äñòàâè äëÿ â³äñòðî÷åííÿ ñïëàòè ñóäîâîãî çáîðó, à ñàìå: íå ïðåäñòàâëåíî ñóäó íåîáõ³äíèõ íàëåæíèõ ³ äîïóñòèìèõ äîêàç³â, ÿê³ ï³äòâåðäæóþòü ïåðåáóâàííÿ àïåëÿíòà ó ñêðóòíîìó ìàòåð³àëüíîìó ñòàíîâèù³, ùî óíåìîæëèâëþº îñòàíí³ì ñïëàòó ó ïîâíîìó îáñÿç³ ñóäîâîãî çáîðó ó âñòàíîâëåíîìó Çàêîíîì Óêðà¿íè "Ïðî ñóäîâèé çá³ð" ðîçì³ð³.</P>
<P class="ps8">Äîâ³äêè ñàìîãî ñêàðæíèêà ïðî â³äñóòí³ñòü ãîò³âêîâèõ êîøò³â â êàñ³ òîâàðèñòâà òà ïðî íàÿâí³ñòü êðåäèòîðñüêî¿ çàáîðãîâàíîñò³, âèäàí³ äèðåêòîðîì òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Øàìïàíü Óêðà¿íè", &nbsp;íå º òàêèìè íàëåæíèìè äîêàçàìè â ðîçóì³íí³ ñòàòò³ 34 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè. Ñêàðæíèê, ÿê ñóá'ºêò ãîñïîäàðþâàííÿ, ìîæå ìàòè êîøòè íà ðàõóíêàõ ³ âêëàäàõ, &nbsp;â &nbsp;ô³íàíñîâèõ óñòàíîâàõ, íà ðàõóíêàõ â ö³ííèõ ïàïåðàõ ó äåïîçèòàð³ÿõ ö³ííèõ ïàïåð³â òîùî. Çàÿâíèêîì íå íàäàíî â³äîìîñòåé ïðî éîãî ðàõóíêè, â³äêðèò³ ó áàíêàõ òà ³íøèõ ô³íàíñîâèõ óñòàíîâàõ, ïðî ñòàí êîøò³â íà öèõ ðàõóíêàõ, íå ïîäàíî ð³÷íèõ òà êâàðòàëüíèõ çâ³ò³â ïðî ô³íàíñîâ³ ðåçóëüòàòè, â³äîìîñòåé ùîäî íàÿâíîñò³ êðåäèòîðñüêî¿ &nbsp;çàáîðãîâàíîñò³, ïðî çàðåºñòðîâàí³ çà íèì îáºêòè ðóõîìîãî òà íåðóõîìîãî ìàéíà &nbsp;òîùî. </P>
<P class="ps9">Âðàõîâóþ÷è âèêëàäåíå, à òàêîæ òå, ùî â³äñòðî÷åííÿ ñïëàòè ñóäîâîãî çáîðó º ïðàâîì ãîñïîäàðñüêîãî ñóäó, ÿêèì ñóä êîðèñòóºòüñÿ âðàõîâóþ÷è âèêëþ÷íî ìàéíîâèé ñòàí ñòîðîíè, òî êîëåã³ÿ ñóää³â íå âáà÷àº ï³äñòàâ äëÿ â³äñòðî÷åííÿ ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè, òàê ÿê ñêàðæíèêîì íå íàäàíî íàëåæíèõ äîêàç³â, ÿê³ ï³äòâåðäæóâàëè á éîãî ñêðóòíå ô³íàíñîâå ñòàíîâèùå.</P>
<P class="ps9">Çà òàêèõ îáñòàâèí, àïåëÿö³éíà ñêàðãà òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Øàìïàíü Óêðà¿íè" &nbsp;ï³äëÿãàº ïîâåðíåííþ íà ï³äñòàâ³ ïóíêòó 3 ÷àñòèíè ïåðøî¿ ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</P>
<P class="ps9">Äîäàòêîâî ñóäîâà êîëåã³ÿ ðîç'ÿñíþº, ùî çã³äíî ç ÷àñòèíîþ ÷åòâåðòîþ ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ï³ñëÿ óñóíåííÿ îáñòàâèí, çàçíà÷åíèõ ó ïóíêòàõ 1, 2 ³ 3 ÷àñòèíè ïåðøî¿ ö³º¿ ñòàòò³, àïåëÿö³éíà ñêàðãà ìîæå áóòè ïîäàíà ïîâòîðíî.</P>
<P class="ps2"><FONT class="fs127">Êåðóþ÷èñü ñòàòòÿìè 86, 94, 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, Îäåñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä</FONT></P>
<P class="ps11"><FONT class="fs151">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps9">Ïîâåðíóòè òîâàðèñòâó ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Øàìïàíü Óêðà¿íè" àïåëÿö³éíó ñêàðãó íà &nbsp;ð³øåííÿ &nbsp;Ãîñïîäàðñüêîãî ñóäó Îäåñüêî¿ îáëàñò³ â³ä 29.08.2016 &nbsp;ó ñïðàâ³ ¹30-24/17-3458-2011 òà äîäàí³ äî íå¿ äîêóìåíòè íà 18 àðê.</P>
<P class="ps9">Ñïðàâó ¹30-24/17-3458-2011 ïîâåðíóòè Ãîñïîäàðñüêîìó ñóäó Îäåñüêî¿ îáëàñò³.</P>
<P><FONT class="fs126">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;Ñ.Â. Òàðàí</FONT></P>
<P><FONT class="fs125">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;Ë.Î. Áóä³øåâñüêà</FONT></P>
<P><FONT class="fs124">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;Ì.À. Ìèøê³íà          </FONT></P>
<P><FONT class="fs122">          </FONT></P>
<P><FONT class="fs105"> </FONT></P>