<TITLE>908/2925/16</TITLE>
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<P class="ps7"><FONT class="fs180"> &nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs176"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps3"><FONT class="fs82">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÇÀÏÎÐ²ÇÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps3"><FONT class="fs92"> &nbsp;</FONT></P>
<P class="ps3"><FONT class="fs79">ÓÕÂÀËÀ</FONT></P>
<P class="ps3"><FONT class="fs77"> &nbsp;&nbsp;&nbsp;</FONT></P>
<P><FONT class="fs47">03.11.2016</FONT><FONT class="fs81"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 &nbsp;908/2925/16</FONT></P>
<P class="ps4"><FONT class="fs167"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P><FONT class="fs166"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          02.11.2016. äî ãîñïîäàðñüêîãî ñóäó íàä³éøëà çàÿâà Çàïîð³çüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ÃÓ ÄÔÑ ó Çàïîð³çüê³é îáëàñò³ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî â³äíîñíî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Â³ìàêñ ªâðîïà ËÒÄ ó çâÿçêó ç íåìîæëèâ³ñòþ îñòàííüîãî âèêîíàòè ãðîøîâ³ çîáîâÿçàííÿ ïåðåä áþäæåòîì, ï³ñëÿ íàñòàííÿ âñòàíîâëåíîãî òåðì³íó îïëàòè.</FONT></P>
<P><FONT class="fs165"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Ó íàäàí³é çàÿâ³ Çàïîð³çüêà ÎÄÏ² çàçíà÷àº, ùî ñòàíîì íà 19.10.2016. áîðæíèê ìàº ïîäàòêîâèé áîðã ïåðåä áþäæåòîì ó ñóì³ 2&nbsp; 633&nbsp; 609,77 ãðí.</FONT></P>
<P><FONT class="fs164"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Òàê, ïîñòàíîâîþ Çàïîð³çüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 18.06.2013. ïî ñïðàâ³ 808/5144/13-à ñòÿãíóòî ç Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Â³ìàêñ ªâðîïà ËÒÄ ñóìó ïîäàòêîâîãî áîðãó ó ðîçì³ð³ 30&nbsp; 495,00 ãðí. Ïîñòàíîâîþ Çàïîð³çüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 18.06.2013. ïî ñïðàâ³ 808/7436/15 ñòÿãíóòî ç Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Â³ìàêñ ªâðîïà ËÒÄ ñóìó ïîäàòêîâîãî áîðãó ó ðîçì³ð³ 2&nbsp; 592&nbsp; 137,91 ãðí.</FONT></P>
<P><FONT class="fs163"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Íà âèêîíàííÿ âèùåçàçíà÷åíèõ ïîñòàíîâ Çàïîð³çüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó, Çàïîð³çüêîþ ÎÄÏ² áóëè ñôîðìîâàí³ ³íêàñîâ³ äîðó÷åííÿ: ¹87 â³ä 31.08.2016., ¹90 â³ä 31.08.2016. òà ¹91 â³ä 31.08.2016., ÿê³ íàïðàâëåí³ äî áàíê³âñüêî¿ óñòàíîâè, ùî çä³éñíþº ðîçðàõóíêîâî-êàñîâå îáñëóãîâóâàííÿ áîðæíèêà, à ñàìå: ÏÀÒ ÂÒÁ Áàíê. Âèùåçàçíà÷åí³ ³íêàñîâàí³ äîðó÷åííÿ îäåðæàí³ îáñëóãîâóþ÷èì áàíêîì ï³äïðèºìñòâà-áîðæíèêà 16.09.2016.</FONT></P>
<P><FONT class="fs162"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          ²íêàñîâ³ äîðó÷åííÿ ¹87 â³ä 31.08.2016., ¹90 â³ä 31.08.2016. òà ¹91 â³ä 31.08.2016. áóëè ïîâåðíóò³ áàíêîì áåç âèêîíàííÿ, ó çâÿçêó ç â³äñóòí³ñòþ ãðîøîâèõ êîøò³â.</FONT></P>
<P><FONT class="fs161"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Âðàõîâóþ÷è âèùåâèêëàäåíå, çàÿâíèê ââàæàº, ùî áîðæíèê íåñïðîìîæíèé âèêîíàòè ãðîøîâ³ çîáîâÿçàííÿ ïåðåä áþäæåòîì, ï³ñëÿ íàñòàííÿ âñòàíîâëåíîãî òåðì³íó îïëàòè òà ïðîñèòü ñóä ïîðóøèòè ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî â³äíîñíî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Â³ìàêñ ªâðîïà ËÒÄ.</FONT></P>
<P class="ps2"><FONT class="fs160">          Ñóä, âèâ÷èâøè çàÿâó òà äîäàí³ äî íå¿ ìàòåð³àëè, ââàæàº, ùî âîíà ï³äëÿãàº ïîâåðíåííþ áåç ðîçãëÿäó ç òàêèõ ï³äñòàâ.</FONT></P>
<P class="ps2"><FONT class="fs159">          Â³äïîâ³äíî äî ÷àñòèíè äðóãî¿ ñòàòò³ 4</FONT><FONT class="fs172">1</FONT><FONT class="fs158"> Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó 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><FONT class="fs157"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Çà âèçíà÷åííÿì ñò. 1 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì (Çàêîí ïðî áàíêðóòñòâî) êðåäèòîð - þðèäè÷íà àáî ô³çè÷íà îñîáà, à òàêîæ îðãàíè äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè òà ³íø³ äåðæàâí³ îðãàíè, ÿê³ ìàþòü ï³äòâåðäæåí³ ó âñòàíîâëåíîìó ïîðÿäêó äîêóìåíòàìè âèìîãè ùîäî ãðîøîâèõ çîáîâ'ÿçàíü äî áîðæíèêà.</FONT></P>
<P><FONT class="fs156"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Â³äïîâ³äíî äî ÷àñòèí 2, 3 ñò. 10 Çàêîíó ïðî áàíêðóòñòâî, ïðàâî íà çâåðíåííÿ äî ãîñïîäàðñüêîãî ñóäó ³ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ìàþòü áîðæíèê, êðåäèòîð. Ñïðàâà ïðî áàíêðóòñòâî ïîðóøóºòüñÿ ãîñïîäàðñüêèì ñóäîì, ÿêùî áåçñï³ðí³ âèìîãè êðåäèòîðà (êðåäèòîð³â) äî áîðæíèêà ñóêóïíî ñòàíîâëÿòü íå ìåíøå òðüîõñîò ì³í³ìàëüíèõ ðîçì³ð³â çàðîá³òíî¿ ïëàòè, ÿê³ íå áóëè çàäîâîëåí³ áîðæíèêîì ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ âñòàíîâëåíîãî äëÿ ¿õ ïîãàøåííÿ ñòðîêó, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì.</FONT></P>
<P><FONT class="fs155"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Áåçñï³ðí³ âèìîãè êðåäèòîð³â - ãðîøîâ³ âèìîãè êðåäèòîð³â, ï³äòâåðäæåí³ ñóäîâèì ð³øåííÿì, ùî íàáðàëî çàêîííî¿ ñèëè, ³ ïîñòàíîâîþ ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, çã³äíî ç ÿêèì â³äïîâ³äíî äî çàêîíîäàâñòâà çä³éñíþºòüñÿ ñïèñàííÿ êîøò³â ç ðàõóíê³â áîðæíèêà.&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P><FONT class="fs154"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Â³äïîâ³äíî äî ÷. 2 ñò. 11 äàíîãî Çàêîíó äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî äîäàþòüñÿ, çîêðåìà, ð³øåííÿ ñóäó ïðî çàäîâîëåííÿ âèìîã êðåäèòîðà, ùî íàáðàëî çàêîííî¿ ñèëè; â³äïîâ³äíà ïîñòàíîâà îðãàíó äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ ç âèêîíàííÿ âèìîã êðåäèòîðà.</FONT></P>
<P><FONT class="fs153"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Çã³äíî&nbsp; &nbsp;&nbsp;÷. 7 ñò. 11&nbsp; &nbsp;&nbsp;Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì äî çàÿâè êðåäèòîðà äîäàþòüñÿ òàêîæ, çîêðåìà, êîï³ÿ âèêîíàâ÷îãî äîêóìåíòà; äî çàÿâè êðåäèòîðà - îðãàíó äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ÷è ³íøèõ îðãàí³â, ÿê³ çä³éñíþþòü êîíòðîëü çà ïðàâèëüí³ñòþ òà ñâîº÷àñí³ñòþ ñïðàâëÿííÿ ïîäàòê³â ³ çáîð³â (îáîâ'ÿçêîâèõ ïëàòåæ³â), ñòðàõîâèõ âíåñê³â íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå òà ³íøå ñîö³àëüíå ñòðàõóâàííÿ, äîäàþòüñÿ äîêàçè âæèòòÿ çàõîä³â äî îòðèìàííÿ â³äïîâ³äíî¿ çàáîðãîâàíîñò³ ó âñòàíîâëåíîìó çàêîíîäàâñòâîì ïîðÿäêó. </FONT></P>
<P><FONT class="fs152"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Â³äïîâ³äíî äî ÷. 1 ñò. 15&nbsp; &nbsp;&nbsp;Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì ãîñïîäàðñüêèé ñóä ïîâåðòàº çàÿâó ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî áåç ðîçãëÿäó, ÿêùî, çîêðåìà, çàÿâíèê - êðåäèòîð íå ïîäàâ äîêàç³â íåñïðîìîæíîñò³ áîðæíèêà âèêîíàòè ñâî¿ ãðîøîâ³ çîáîâ'ÿçàííÿ ïåðåä êðåäèòîðàìè â ðîçì³ð³, ïåðåäáà÷åíîìó ÷. 3 ñò. 10 äàíîãî Çàêîíó, ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì.</FONT></P>
<P><FONT class="fs151"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Â³äïîâ³äíî äî âèìîã ÷. 1 ñò. 2&nbsp; Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì ïðîâàäæåííÿ ó ñïðàâàõ ïðî áàíêðóòñòâî ðåãóëþºòüñÿ öèì Çàêîíîì, Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè, ³íøèìè çàêîíîäàâ÷èìè àêòàìè Óêðà¿íè. </FONT></P>
<P><FONT class="fs150"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Çã³äíî ç ï. </FONT><FONT class="fs111">41.2</FONT><FONT class="fs149"> ñò. </FONT><FONT class="fs110">41 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè</FONT><FONT class="fs148">, îðãàíàìè ñòÿãíåííÿ º âèêëþ÷íî êîíòðîëþþ÷³ îðãàíè, óïîâíîâàæåí³ çä³éñíþâàòè çàõîäè ùîäî çàáåçïå÷åííÿ ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà íåäî¿ìêè ç³ ñïëàòè ºäèíîãî âíåñêó ó ìåæàõ ïîâíîâàæåíü, à òàêîæ äåðæàâí³ âèêîíàâö³ ó ìåæàõ ñâî¿õ ïîâíîâàæåíü. </FONT></P>
<P><FONT class="fs147"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Ïîðÿäîê ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ïëàòíèê³â ïîäàòê³â ðåãóëþºòüñÿ </FONT><FONT class="fs109">ñòàòòÿìè 95 - 99 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè</FONT><FONT class="fs146">.</FONT></P>
<P><FONT class="fs145"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Â³äïîâ³äíî äî ï. </FONT><FONT class="fs108">95.1</FONT><FONT class="fs144"> ñò. </FONT><FONT class="fs107">95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè</FONT><FONT class="fs143"> êîíòðîëþþ÷èé îðãàí çä³éñíþº çà ïëàòíèêà ïîäàòê³â ³ íà êîðèñòü äåðæàâè çàõîäè ùîäî ïîãàøåííÿ ïîäàòêîâîãî áîðãó òàêîãî ïëàòíèêà ïîäàòê³â øëÿõîì ñòÿãíåííÿ êîøò³â, ÿê³ ïåðåáóâàþòü ó éîãî âëàñíîñò³, à â ðàç³ ¿õ íåäîñòàòíîñò³ - øëÿõîì ïðîäàæó ìàéíà òàêîãî ïëàòíèêà ïîäàòê³â, ÿêå ïåðåáóâàº ó ïîäàòêîâ³é çàñòàâ³.</FONT></P>
<P><FONT class="fs142"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Çã³äíî ç àáç.1 ï. </FONT><FONT class="fs106">95.3</FONT><FONT class="fs141"> ñò.</FONT><FONT class="fs105">95 Ïîäàòêîâîãî Êîäåêñó Óêðà¿íè</FONT><FONT class="fs140"> ñòÿãíåííÿ êîøò³â ç ðàõóíê³â ïëàòíèêà ïîäàòê³â ó áàíêàõ, îáñëóãîâóþ÷èõ òàêîãî ïëàòíèêà ïîäàòê³â, çä³éñíþºòüñÿ çà ð³øåííÿì ñóäó, ÿêå íàïðàâëÿºòüñÿ äî âèêîíàííÿ êîíòðîëþþ÷èì îðãàíàì, ó ðîçì³ð³ ñóìè ïîäàòêîâîãî áîðãó àáî éîãî ÷àñòèíè.</FONT></P>
<P><FONT class="fs139"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Ìåõàí³çì âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó ïåðåäáà÷åíèé ãëàâîþ 12 ²íñòðóêö³¿ ïðî áåçãîò³âêîâ³ ðîçðàõóíêè â Óêðà¿í³ â íàö³îíàëüí³é âàëþò³, çàòâåðäæåíî¿ </FONT><FONT class="fs104">ïîñòàíîâîþ Ïðàâë³ííÿ Íàö³îíàëüíîãî áàíêó Óêðà¿íè â³ä 21.01.2004 ¹22</FONT><FONT class="fs138">, ÿêèé ïåðåäáà÷àº îôîðìëåííÿ ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó.&nbsp; &nbsp;&nbsp;Â³äïîâ³äíî äî ïóíêòó 12.4 çàçíà÷åíî¿ ²íñòðóêö³¿, ñóäîâå ð³øåííÿ, íà ï³äñòàâ³ ÿêîãî ç ïëàòíèêà ïîäàòê³â ñòÿãóþòüñÿ êîøòè, äî áàíêó íå ïîäàºòüñÿ. Íàòîì³ñòü ðåêâ³çèòè â³äïîâ³äíîãî ñóäîâîãî ð³øåííÿ çàçíà÷àþòüñÿ â ñàìîìó ³íêàñîâîìó äîðó÷åíí³.</FONT></P>
<P><FONT class="fs137"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Â³äïîâ³äíî äî àáç. 2, 3 ï. </FONT><FONT class="fs103">95.3</FONT><FONT class="fs136"> ñò. </FONT><FONT class="fs102">95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè</FONT><FONT class="fs135"> êîíòðîëþþ÷èé îðãàí çâåðòàºòüñÿ äî ñóäó ùîäî íàäàííÿ äîçâîëó íà ïîãàøåííÿ óñ³º¿ ñóìè ïîäàòêîâîãî áîðãó çà ðàõóíîê ìàéíà ïëàòíèêà ïîäàòê³â, ùî ïåðåáóâàº ó ïîäàòêîâ³é çàñòàâ³.</FONT></P>
<P><FONT class="fs134"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Ð³øåííÿ ñóäó ùîäî íàäàííÿ âêàçàíîãî äîçâîëó º ï³äñòàâîþ äëÿ ïðèéíÿòòÿ êîíòðîëþþ÷èì îðãàíîì ð³øåííÿ ïðî ïîãàøåííÿ óñ³º¿ ñóìè ïîäàòêîâîãî áîðãó. </FONT></P>
<P><FONT class="fs133"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Â³äòàê, â³äïîâ³äíî äî âèìîã&nbsp; &nbsp;&nbsp;</FONT><FONT class="fs101">Çàêîíó Óêðà¿íè Ïðî âèêîíàâ÷å ïðîâàäæåííÿ"</FONT><FONT class="fs132"> òà </FONT><FONT class="fs100">Ïîäàòêîâîãî êîäåêñó Óêðà¿íè</FONT><FONT class="fs131">, ïðèìóñîâå âèêîíàííÿ ð³øåííÿ ñóäó ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó ïëàòíèêà ïîäàòê³â - þðèäè÷íî¿ îñîáè çà çàêîíîì ïîêëàäåíî âèêëþ÷íî íà êîíòðîëþþ÷³ îðãàíè (îðãàíè äîõîä³â ³ çáîð³â)&nbsp; &nbsp;&nbsp;çà âèçíà÷åíîþ </FONT><FONT class="fs99">Ïîäàòêîâèì êîäåêñîì Óêðà¿íè</FONT><FONT class="fs130"> ïðîöåäóðîþ, áåç çàëó÷åííÿ äî íå¿&nbsp; &nbsp;&nbsp;îðãàí³â äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè. </FONT></P>
<P><FONT class="fs129"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Òàêèì ÷èíîì, âèõîäÿ÷è ³ç âèìîã </FONT><FONT class="fs98">ñò. 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè</FONT><FONT class="fs128">, ÷. 3 ñò. 10, ÷. 7 ñò. 11&nbsp; &nbsp;&nbsp;Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, äîêàçàìè&nbsp; &nbsp;&nbsp;â ï³äòâåðäæåííÿ áåçñï³ðíîñò³ ãðîøîâèõ&nbsp; &nbsp;&nbsp;âèìîã ³í³ö³þþ÷îãî êðåäèòîðà -&nbsp; &nbsp;&nbsp;îðãàíó äîõîä³â ³ çáîð³â,&nbsp; &nbsp;&nbsp;º&nbsp; &nbsp;&nbsp;ð³øåííÿ ñóäó&nbsp; &nbsp;&nbsp;ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, ùî íàáðàëî çàêîííî¿ ñèëè, ³íêàñîâ³ äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â â äîõ³ä áþäæåòó&nbsp; &nbsp;&nbsp;ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà äîêàçè âæèòòÿ â³äïîâ³äíèõ çàõîä³â äî îòðèìàííÿ â³äïîâ³äíî¿ çàáîðãîâàíîñò³ çà ïðîöåäóðîþ, âèçíà÷åíîþ </FONT><FONT class="fs97">Ïîäàòêîâèì êîäåêñîì Óêðà¿íè</FONT><FONT class="fs127">.</FONT></P>
<P><FONT class="fs126"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Êð³ì òîãî, ïåðåá³ã òðüîõì³ñÿ÷íîãî ñòðîêó, ïåðåäáà÷åíîãî ÷. 3 ñò. 10&nbsp; &nbsp;&nbsp;Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, ïî÷èíàºòüñÿ </FONT><FONT class="fs96">ç ìîìåíòó ïðèéíÿòòÿ áàíêîì ïëàòíèêà (áîðæíèêà)&nbsp; &nbsp;&nbsp;³íêàñîâîãî&nbsp; &nbsp;&nbsp;äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, îôîðìëåíîãî ñòÿãóâà÷åì (êîíòðîëþþ÷èì îðãàíîì) íà ï³äñòàâ³ ð³øåííÿ ñóäó, ùî íàáðàëî çàêîííî¿ ñèëè</FONT><FONT class="fs125">. </FONT></P>
<P><FONT class="fs123"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Â ïóíêò³ 12 ³íôîðìàö³éíîãî ëèñòà Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 28.03.2013 ¹01-06/606/2013 Ïðî Çàêîí Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì (ó ðåäàêö³¿ Çàêîíó Óêðà¿íè â³ä 22.12.2011 N 4212-VI) çàçíà÷åíî, ùî ñòàòòåþ 15 Çàêîíó âèçíà÷åíî ï³äñòàâè äëÿ ïîâåðíåííÿ òà â³äêëèêàííÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî. ßê îäíó ç ï³äñòàâ ïîâåðíåííÿ çàÿâè ïåðåäáà÷åíî íåïîäàííÿ çàÿâíèêîì-êðåäèòîðîì äîêàç³â íåñïðîìîæíîñò³ áîðæíèêà âèêîíàòè ãðîøîâ³ çîáîâ'ÿçàííÿ ó âñòàíîâëåíîìó ðîçì³ð³ ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, ÿêùî ³íøå íå ïåðåäáà÷åíî Çàêîíîì. Ó çâ'ÿçêó ç öèì ñòðîê íåâèêîíàííÿ áîðæíèêîì ãðîøîâîãî çîáîâ'ÿçàííÿ äëÿ âèçíà÷åííÿ íåïëàòîñïðîìîæíîñò³ áîðæíèêà ïî÷èíàºòüñÿ ç ìîìåíòó â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, à íåâèêîíàííÿ ïîäàòêîâîãî çîáîâ'ÿçàííÿ - ç ìîìåíòó ïðèéíÿòòÿ áàíêîì ïëàòíèêà (áîðæíèêà) ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, îñê³ëüêè ñïèñàííÿ öèõ êîøò³â çä³éñíþºòüñÿ â³äïîâ³äíî äî óìîâ ³ ïîðÿäêó, âèçíà÷åíèõ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè, à íå Çàêîíîì Óêðà¿íè Ïðî âèêîíàâ÷å ïðîâàäæåííÿ.</FONT></P>
<P><FONT class="fs122"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Ñóäîì âñòàíîâëåíî, ùî ³íêàñîâ³ äîðó÷åííÿ ¹87 â³ä 31.08.2016., ¹90 â³ä 31.08.2016. òà ¹91 â³ä 31.08.2016., ÿê³ íàïðàâëåí³ Çàïîð³çüêîþ ÎÄÏ² äî áàíê³âñüêî¿ óñòàíîâè, ùî çä³éñíþº ðîçðàõóíêîâî-êàñîâå îáñëóãîâóâàííÿ áîðæíèêà, îäåðæàí³ ÏÀÒ ÂÒÁ Áàíê 16.09.2016.</FONT></P>
<P><FONT class="fs121"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Òîáòî, ñòðîê íåâèêîíàííÿ áîðæíèêîì ãðîøîâîãî çîáîâ'ÿçàííÿ, äëÿ âèçíà÷åííÿ éîãî íåïëàòîñïðîìîæíîñò³ íàñòàº ï³ñëÿ 16.12.2016., òîä³ ÿê çàÿâà ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ïîäàíà çàÿâíèêîì 02.11.2016.</FONT></P>
<P><FONT class="fs120"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Çà öèõ îáñòàâèí ñóä ä³éøîâ âèñíîâêó ïðî òå, ùî çàÿâà Çàïîð³çüêî¿ ÎÄÏ² ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî â³äíîñíî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Â³ìàêñ ªâðîïà ËÒÄ ïîäàíà áåç äîòðèìàííÿ âèìîã ÷. 3 ñò. 10 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, à ñàìå çà â³äñóòíîñò³ äîêàç³â íåñïðîìîæíîñò³ áîðæíèêà çàäîâîëüíèòè áåçñï³ðí³ âèìîãè êðåäèòîðà ïðîòÿãîì òðüîõ ì³ñÿö³â ç ìîìåíòó ïðèéíÿòòÿ áàíêîì ïëàòíèêà (áîðæíèêà) ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó.</FONT></P>
<P><FONT class="fs119"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Çà òàêèõ óìîâ, çàÿâà</FONT><FONT class="fs88"> </FONT><FONT class="fs118">Çàïîð³çüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ÃÓ ÄÔÑ ó Çàïîð³çüê³é îáëàñò³ ³ äîäàí³ äî íå¿ äîêóìåíòè ï³äëÿãàþòü ïîâåðíåííþ ñóäîì áåç ðîçãëÿäó.</FONT></P>
<P><FONT class="fs117"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Ïîðÿä ç âèùåâèêëàäåíèì, ñóä çâåðòàº óâàãó Çàïîð³çüêî¿ ÎÄÏ², ùî çã³äíî ÷. 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><FONT class="fs116"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Êåðóþ÷èñü ÷. 1 ñò. 15 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, ñò. 86 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ãîñïîäàðñüêèé ñóä </FONT></P>
<P class="ps2"><FONT class="fs115"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                                        &nbsp;</FONT><FONT class="fs87">ÓÕÂÀËÈÂ:</FONT></P>
<P><FONT class="fs86"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          </FONT><FONT class="fs113">Äîäàòîê: íà 59 àðêóøàõ, ó ò.÷. îðèã³íàë ïëàò³æíîãî äîðó÷åííÿ ¹674 â³ä 19.10.2016. ïðî ñïëàòó ñóäîâîãî çáîðó ó ðîçì³ð³ 13&nbsp; 780,00 ãðí. </FONT></P>
<P class="ps3"><FONT class="fs94"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs85">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;Ë.Í. Ñóøêî</FONT></P>
<P><FONT class="fs174"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>