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<P class="ps8"><FONT class="fs140">ÂÈÙÈÉ &nbsp;ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ &nbsp;ÓÊÐÀ¯ÍÈ</FONT></P>
<P class="ps8"><FONT class="fs139">ÏÎÑÒÀÍÎÂÀ</FONT></P>
<P class="ps8"><FONT class="fs138">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
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<TR><TD width="33 %" class="tds4"><P><FONT class="fs144"> 16 ëèñòîïàäà 2016 ðîêó </FONT></P></TD><TD width="67 %" class="tds4"><P class="ps12"><FONT class="fs143">Ñïðàâà ¹ 918/206/16 </FONT></P></TD></TR>
<P class="ps7"><FONT class="fs165">Âèùèé ãîñïîäàðñüêèé ñóä Óêðà¿íè ó ñêëàä³ êîëåã³¿ ñóää³â:</FONT></P>
<P><FONT class="fs164">ãîëîâóþ÷îãî : &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>Êðàâ÷óêà&nbsp; Ã.À., </P>
<P><FONT class="fs163">ñóää³â: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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>Äðîáîòîâî¿ Ò.Á.<FONT class="fs162">, </FONT>Ìà÷óëüñüêîãî&nbsp; Ã.Ì.,</P>
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<TR><TD width="34 %" class="tds8"><P><FONT class="fs161">ðîçãëÿíóâøè ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ êàñàö³éíó ñêàðãó</FONT></P></TD><TD width="66 %" class="tds8"><BR>
<P>òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ-ô³ðìè "Âåðñòàòíèê"</P></TD></TR>
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<TR><TD width="34 %" class="tds9"><P><FONT class="fs160">íà ïîñòàíîâó &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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></TD><TD width="66 %" class="tds9"><P>Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 23.08.2016</P></TD></TR>
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<TR><TD width="34 %" class="tds10"><P><FONT class="fs159">ó ñïðàâ³ </FONT></P><P><FONT class="fs158">Ãîñïîäàðñüêîãî ñóäó</FONT></P></TD><TD width="66 %" class="tds10"><P>¹ 918/206/16</P><P>Ð³âíåíñüêî¿ îáëàñò³</P></TD></TR>
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<TR><TD width="34 %" class="tds11"><P><FONT class="fs157">çà ïîçîâîì</FONT></P></TD><TD width="66 %" class="tds11"><P>çàñòóïíèêà êåð³âíèêà Ð³âíåíñüêî¿ ì³ñöåâî¿ ïðîêóðàòóðè â ³íòåðåñàõ äåðæàâè â îñîá³ Ð³âíåíñüêî¿ ì³ñüêî¿ ðàäè</P></TD></TR>
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<TR><TD width="34 %" class="tds12"><P><FONT class="fs156">äî</FONT></P></TD><TD width="66 %" class="tds12"><P>òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ-ô³ðìè "Âåðñòàòíèê"</P></TD></TR>
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<TR><TD width="34 %" class="tds13"><P><FONT class="fs155">ïðî</FONT></P></TD><TD width="66 %" class="tds13"><P>ðîç³ðâàííÿ äîãîâîðó îðåíäè çåìë³ òà ïîâåðíåííÿ çåìåëüíî¿ ä³ëÿíêè &nbsp;</P></TD></TR>
<P class="ps7"><FONT class="fs154">â ñóäîâîìó çàñ³äàíí³ âçÿëè ó÷àñòü ïðåäñòàâíèêè:</FONT></P>
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<TR><TD width="100 %" class="tds17"><P><FONT class="fs153">ïðîêóðîð </FONT>Ãðèùåíêî Ì.À., ïîñâ. ¹ 031484 â³ä 22.01.2015;</P><P><FONT class="fs152">ïîçèâà÷à: </FONT>íå ç'ÿâèëèñü;</P></TD></TR>
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<TR><TD width="100 %" class="tds18"><P><FONT class="fs151">â³äïîâ³äà÷à:</FONT> íå ç'ÿâèëèñü;</P></TD></TR>
<P class="ps0"><FONT class="fs150">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps6">Ó áåðåçí³ 2016 ðîêó çàñòóïíèê êåð³âíèêà Ð³âíåíñüêî¿ ì³ñöåâî¿ ïðîêóðàòóðè â ³íòåðåñàõ äåðæàâè â îñîá³ Ð³âíåíñüêî¿ ì³ñüêî¿ ðàäè (äàë³  Ðàäà) çâåðíóâñÿ äî Ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³ ç ïîçîâíîþ çàÿâîþ, ó ÿê³é ïðîñèâ:</P>
<P class="ps6">Ïîçîâí³ âèìîãè ïðîêóðîð, ïîñèëàþ÷èñü íà íîðìè Öèâ³ëüíîãî êîäåêñó Óêðà¿íè (äàë³  ÖÊ Óêðà¿íè), Ãîñïîäàðñüêîãî êîäåêñó Óêðà¿íè (äàë³  ÃÊ Óêðà¿íè), Çåìåëüíîãî êîäåêñó Óêðà¿íè (äàë³  ÇÊ Óêðà¿íè), Çàêîíó Óêðà¿íè "Ïðî îðåíäó çåìë³" îá´ðóíòîâóâàâ òèì, ùî Òîâàðèñòâî íåíàëåæíî âèêîíóº óìîâè äîãîâîðó îðåíäè çåìë³ â ÷àñòèí³ âíåñåííÿ îðåíäíî¿ ïëàòè, ó çâ'ÿçêó ³ç ÷èì, ó íüîãî óòâîðèëàñÿ çàáîðãîâàí³ñòü çà 2014  2015 ðîêè, ÿêà ïåð³îäè÷íî ñòÿãóâàëàñü ç Òîâàðèñòâà â ñóäîâîìó ïîðÿäêó òà ÿêà îñòàòî÷íî íå ïîãàøåíà ñòàíîì íà ìîìåíò çâåðíåííÿ äî ñóäó ç äàíèì ïîçîâîì. Ââàæàº âêàçàí³ îáñòàâèíè ï³äñòàâîþ äëÿ ïðèïèíåííÿ ïðàâà êîðèñòóâàííÿ â³äïîâ³äíîþ çåìåëüíîþ ä³ëÿíêîþ ó ñóäîâîìó ïîðÿäêó øëÿõîì ðîç³ðâàííÿ äîãîâîðó îðåíäè çåìë³ òà ïîâåðíåííÿ ¿¿ Ðàä³.</P>
<P class="ps6">Ð³øåííÿì Ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³ â³ä 24.05.2016 (ñóääÿ Òîð÷èíþê&nbsp; Â.Ã.) ïîçîâ çàäîâîëåíî.</P>
<P class="ps6">Ïîñòàíîâîþ Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 23.08.2016 (êîëåã³ÿ ñóää³â: Îãîðîäí³ê Ê.Ì., Êîëîìèñ Â.Â., Òèìîøåíêî Î.Ì.) ð³øåííÿ Ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³ â³ä 24.05.2016 çàëèøåíî áåç çì³í.</P>
<P class="ps6">Âêàçàí³ ð³øåííÿ òà ïîñòàíîâà ïðèéíÿò³ ç ìîòèâ³â, âèêëàäåíèõ ïðîêóðîðîì ó ïîçîâí³é çàÿâ³.</P>
<P class="ps6">Òîâàðèñòâî çâåðíóëîñü äî Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ç êàñàö³éíîþ ñêàðãîþ, ó ÿê³é ïðîñèòü ïîñòàíîâó Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 23.08.2016 ³ ð³øåííÿ Ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³ â³ä 24.05.2016 ñêàñóâàòè òà ïðèéíÿòè íîâå ð³øåííÿ, ÿêèì çàëèøèòè ïîçîâ áåç çàäîâîëåííÿ. Âèêëàäåí³ ó êàñàö³éí³é ñêàðç³ âèìîãè Òîâàðèñòâî îá´ðóíòîâóº ïîñèëàííÿì íà îáñòàâèíè ñïðàâè, ïîëîæåííÿ&nbsp; ñò. 651 ÖÊ Óêðà¿íè, ñò.&nbsp; 96 ÇÊ Óêðà¿íè, ñò. 286 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè òà ñò. ñò. 1, 13, 24, 25, 31, 32 Çàêîíó Óêðà¿íè "Ïðî îðåíäó çåìë³".</P>
<P class="ps6">Ïðîêóðîð ñêîðèñòàâñÿ ïðàâîì, íàäàíèì ñò.&nbsp; 111<FONT class="fs237">2</FONT> Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè (äàë³  ÃÏÊ Óêðà¿íè) òà íàä³ñëàâ äî Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³äçèâ íà êàñàö³éíó ñêàðãó Òîâàðèñòâà, ó ÿêîìó ïðîñèòü çàëèøèòè ¿¿ áåç çàäîâîëåííÿ, à îñêàðæóâàí³ ñóäîâ³ ð³øåííÿ  áåç çì³í ÿê òàê³, ùî ïðèéíÿò³ ç óðàõóâàííÿì ôàêòè÷íèõ îáñòàâèí ñïðàâè òà ó â³äïîâ³äíîñò³ äî çàêîíîäàâñòâà Óêðà¿íè.</P>
<P class="ps6">Ðàäà íå ñêîðèñòàëàñü ïðàâîì, íàäàíèì ñò.&nbsp; 111<FONT class="fs236">2</FONT> ÃÏÊ Óêðà¿íè, òà â³äçèâ íà êàñàö³éíó ñêàðãó Òîâàðèñòâà äî Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè íå íàä³ñëàëà, ùî íå ïåðåøêîäæàº êàñàö³éíîìó ïåðåãëÿäó ñóäîâèõ àêò³â, ÿê³ îñêàðæóþòüñÿ.</P>
<P class="ps6">Ðîçãëÿíóâøè ó â³äêðèòîìó ñóäîâîìó çàñ³äàíí³ ìàòåð³àëè ñïðàâè, ïåðåâ³ðèâøè ïðàâèëüí³ñòü þðèäè÷íî¿ îö³íêè âñòàíîâëåíèõ ôàêòè÷íèõ îáñòàâèíè ñïðàâè, çàñòîñóâàííÿ ãîñïîäàðñüêèìè ñóäàìè ïåðøî¿ òà äðóãî¿ ³íñòàíö³é íîðì ìàòåð³àëüíîãî òà ïðîöåñóàëüíîãî ïðàâà ïðè ïðèéíÿòò³ ð³øåííÿ òà ïîñòàíîâè, êîëåã³ÿ ñóää³â Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ââàæàº, ùî êàñàö³éíà ñêàðãà Òîâàðèñòâà íå ï³äëÿãàº çàäîâîëåííþ, âðàõîâóþ÷è íàñòóïíå.</P>
<P class="ps6">Ãîñïîäàðñüêèìè ñóäàìè ïîïåðåäí³õ ³íñòàíö³é íà ï³äñòàâ³ ìàòåð³àë³â ñïðàâè âñòàíîâëåíî, ùî:</P>
<P class="ps6">&nbsp; â³äïîâ³äíî äî ï. 3 Äîãîâîðó íà çåìåëüí³é ä³ëÿíö³ â³äñóòí³ îá'ºêòè íåðóõîìîãî ìàéíà;</P>
<P class="ps6">&nbsp; çã³äíî ç ï. 5 Äîãîâîðó íîðìàòèâíà ãðîøîâà îö³íêà çåìåëüíî¿ ä³ëÿíêè ñòàíîâèòü 729&nbsp; 172 ãðí. 78 êîï. - ðîçðàõóíîê ðîçì³ðó îðåíäíî¿ ïëàòè çà çåìåëüíó ä³ëÿíêó ¹ 03-19/42-1, âèêîíàíèé Ð³âíåíñüêèì ì³ñüêèì óïðàâë³ííÿì çåìåëüíèõ ðåñóðñ³â íà 26 êâ³òíÿ 2007 ðîêó;</P>
<P class="ps6">&nbsp; çà îðåíäó çåìåëüíî¿ ä³ëÿíêè îðåíäàð ñïëà÷óº îðåíäîäàâöþ îðåíäíó ïëàòó âèêëþ÷íî ó ãðîøîâ³é ôîðì³. Ðîçì³ð îðåíäíî¿ ïëàòè â ð³ê çà çåìåëüíó ä³ëÿíêó ñêëàäàº 7 291 ãðí. 73 êîï., çåìåëüíèé ïîäàòîê ñòàíîâèòü 7 291 ãðí. 73 êîï. (ï. 9 Äîãîâîðó);</P>
<P class="ps6">&nbsp; ó ïóíêò³ 11 Äîãîâîðó ñòîðîíè ïîãîäèëè, ùî îðåíäíà ïëàòà ñïëà÷óºòüñÿ îðåíäàðåì ùîì³ñÿ÷íî, ïðîòÿãîì 30 êàëåíäàðíèõ äí³â, íàñòóïíèõ çà îñòàíí³ì êàëåíäàðíèì äíåì çâ³òíîãî (ïîäàòêîâîãî) ì³ñÿöÿ íà ðàõóíîê îðåíäîäàâöÿ;</P>
<P class="ps6">&nbsp; äî îáîâ'ÿçê³â îðåíäàðÿ çà Äîãîâîðîì íàëåæèòü, çîêðåìà, ñâîº÷àñíå âíåñåííÿ îðåíäíî¿ ïëàòè. Ä³ÿ îñòàííüîãî ïðèïèíÿºòüñÿ øëÿõîì éîãî ðîç³ðâàííÿ çà: âçàºìíîþ çãîäîþ ñòîð³í; ð³øåííÿì ñóäó íà âèìîãó îäí³º¿ ³ç ñòîð³í ó íàñë³äîê íåâèêîíàííÿ äðóãîþ ñòîðîíîþ îáîâ'ÿçê³â, ïåðåäáà÷åíèõ äîãîâîðîì òà âíàñë³äîê âèïàäêîâîãî çíèùåííÿ, ïîøêîäæåííÿ îðåíäîâàíî¿ çåìåëüíî¿ ä³ëÿíêè, ÿêå ³ñòîòíî ïåðåøêîäæàº ¿¿ âèêîðèñòàííþ, à òàêîæ ç ³íøèõ ï³äñòàâ, âèçíà÷åíèõ çàêîíîì (ï. ï. 31, 36 Äîãîâîðó).</P>
<P class="ps6">×àñòèíîþ ïåðøîþ ñò.&nbsp; 2 Çàêîíó Óêðà¿íè "Ïðî îðåíäó çåìë³" âñòàíîâëåíî, ùî â³äíîñèíè, ïîâ'ÿçàí³ ç îðåíäîþ çåìë³, ðåãóëþþòüñÿ Çåìåëüíèì êîäåêñîì Óêðà¿íè, Öèâ³ëüíèì êîäåêñîì Óêðà¿íè, öèì Çàêîíîì, çàêîíàìè Óêðà¿íè, ³íøèìè íîðìàòèâíî-ïðàâîâèìè àêòàìè, ïðèéíÿòèìè â³äïîâ³äíî äî íèõ, à òàêîæ äîãîâîðîì îðåíäè çåìë³.</P>
<P class="ps6">Çà ïðèïèñàìè ñòàòåé 525, 526, 629 ÖÊ Óêðà¿íè òà ñò. 193 ÃÊ Óêðà¿íè, äîãîâ³ð º îáîâÿçêîâèì äëÿ âèêîíàííÿ ñòîðîíàìè, à çîáîâÿçàííÿ ìàþòü âèêîíóâàòèñÿ íàëåæíèì ÷èíîì â³äïîâ³äíî äî óìîâ äîãîâîðó òà âèìîã öüîãî Êîäåêñó, ³íøèõ àêò³â öèâ³ëüíîãî çàêîíîäàâñòâà.</P>
<P class="ps6">Ñòàòòåþ&nbsp; 651 ÖÊ Óêðà¿íè âñòàíîâëåíî, ùî çì³íà àáî ðîç³ðâàííÿ äîãîâîðó äîïóñêàºòüñÿ ëèøå çà çãîäîþ ñòîð³í, ÿêùî ³íøå íå âñòàíîâëåíî äîãîâîðîì àáî çàêîíîì. Äîãîâ³ð ìîæå áóòè çì³íåíî àáî ðîç³ðâàíî çà ð³øåííÿì ñóäó íà âèìîãó îäí³º¿ ³ç ñòîð³í ó ðàç³ ³ñòîòíîãî ïîðóøåííÿ äîãîâîðó äðóãîþ ñòîðîíîþ òà â ³íøèõ âèïàäêàõ, âñòàíîâëåíèõ äîãîâîðîì àáî çàêîíîì.</P>
<P class="ps6">Ïóíêòîì 2.20. ïîñòàíîâè ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 17.05.2011 ¹ 7 "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè ðîçãëÿäó ñïðàâ ó ñïîðàõ ùî âèíèêàþòü ³ç çåìåëüíèõ â³äíîñèí" ðîç'ÿñíåíî, ùî ó âèð³øåíí³ ñïîð³â ïðî ðîç³ðâàííÿ äîãîâîðó îðåíäè çåìåëüíî¿ ä³ëÿíêè ñóäàì ñë³ä âðàõîâóâàòè, ùî â³äïîâ³äíî äî ñòàòò³ 32 Çàêîíó Óêðà¿íè "Ïðî îðåíäó çåìë³" íà âèìîãó îäí³º¿ ³ç ñòîð³í äîãîâ³ð îðåíäè çåìë³ ìîæå áóòè äîñòðîêîâî ðîç³ðâàíèé çà ð³øåííÿì ñóäó â ðàç³ íåâèêîíàííÿ ñòîðîíàìè îáîâ'ÿçê³â, ïåðåäáà÷åíèõ óìîâàìè äîãîâîðó, òà ç ï³äñòàâ, âèçíà÷åíèõ ñòàòòÿìè 24 ³ 25 Çàêîíó Óêðà¿íè "Ïðî îðåíäó çåìë³", ó ðàç³ âèïàäêîâîãî çíèùåííÿ ÷è ïîøêîäæåííÿ îá'ºêòà îðåíäè, ÿêå ³ñòîòíî ïåðåøêîäæàº ïåðåäáà÷åíîìó äîãîâîðîì âèêîðèñòàííþ çåìåëüíî¿ ä³ëÿíêè, à òàêîæ ç ï³äñòàâ, âèçíà÷åíèõ ÇÊ Óêðà¿íè òà ³íøèìè çàêîíàìè Óêðà¿íè.</P>
<P class="ps6">Íàâåäåíå ñâ³ä÷èòü ïðî òå, ùî ÷èííèì çàêîíîäàâñòâîì ïåðåäáà÷åíî ìîæëèâ³ñòü äîñòðîêîâîãî ðîç³ðâàííÿ äîãîâîðó îðåíäè çåìë³ çà ð³øåííÿì ñóäó íà âèìîãó îäí³º¿ ³ç ñòîð³í öüîãî äîãîâîðó. Òàêå ðîç³ðâàííÿ ìîæå ³í³ö³þâàòèñÿ ÿê ç ï³äñòàâ, âèçíà÷åíèõ ñòîðîíàìè ó ñï³ðíîìó äîãîâîð³, òàê ³ ó âèïàäêàõ, âèçíà÷åíèõ çàêîíîì.</P>
<P class="ps6">Àáçàöîì ïåðøèì ï. 2.23. âêàçàíî¿ ïîñòàíîâè ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè òàêîæ ðîç'ÿñíåíî, ùî ðîçãëÿäàþ÷è ñïðàâè ç³ ñïîð³â ïðî ðîç³ðâàííÿ äîãîâîðó îðåíäè ç ï³äñòàâ çàáîðãîâàíîñò³ ç îðåíäíî¿ ïëàòè, ïîòð³áíî ìàòè íà óâàç³, ùî çã³äíî ç³ ñòàòòÿìè 1, 13 Çàêîíó Óêðà¿íè "Ïðî îðåíäó çåìë³" îñíîâíîþ ìåòîþ äîãîâîðó îðåíäè çåìåëüíî¿ ä³ëÿíêè òà îäíèì ç âèçíà÷àëüíèõ ïðàâ îðåíäîäàâöÿ º ñâîº÷àñíå îòðèìàííÿ îñòàíí³ì îðåíäíî¿ ïëàòè ó âñòàíîâëåíîìó ðîçì³ð³.</P>
<P class="ps6">Ãîñïîäàðñüêèìè ñóäàìè ïîïåðåäí³õ ³íñòàíö³é íà ï³äñòàâ³ ìàòåð³àë³â ñïðàâè áóëî ç'ÿñîâàíî, ùî çîáîâ'ÿçàííÿ ç³ ñïëàòè îðåíäíèõ ïëàòåæ³â ó 2014  2015 ðîêàõ Òîâàðèñòâîì íàëåæíèì ÷èíîì íå âèêîíóâàëèñü, ó çâ'ÿçêó ³ç ÷èì ó íüîãî âèíèêëà çàáîðãîâàí³ñòü, ùî ï³äòâåðäæóºòüñÿ, çîêðåìà:</P>
<P class="ps6">&nbsp; íàäàíîþ ³íôîðìàö³ºþ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ð³âíåíñüê³é îáëàñò³ â³ä 25.02.2016 ¹ 2888/17-16-23-10, â ÿê³é çàçíà÷åíî ïðî òå, ùî Ðàäîþ ç Òîâàðèñòâîì áóëî óêëàäåíî äâà äîãîâîðè îðåíäè â³ä 29.10.2007 (ñï³ðíèé) òà â³ä 11.12.2007. Îáë³ê íàðàõóâàíü òà ñïëàòè â ³íòåãðîâàíèõ êàðòêàõ ïëàòíèê³â îðåíäíî¿ ïëàòè ç þðèäè÷íèõ îñ³á ïðîâîäèòüñÿ ó ðîçð³ç³ ñóá'ºêò³â ãîñïîäàðñüêî¿ ä³ÿëüíîñò³ (áîðã âêàçóºòüñÿ îäí³ºþ ñóìîþ çà äâîìà äîãîâîðàìè), à òàêîæ ïîâ³äîìëåíî, ùî ñòàíîì íà 25.02.2016 çà Òîâàðèñòâîì ðàõóºòüñÿ ïîäàòêîâèé áîðã íà ñóìó 602&nbsp; 131,70 ãðí., â òîìó ÷èñë³ çà çåìëþ íà ñóìó 476&nbsp; 119, 28 ãðí.;</P>
<P class="ps6">&nbsp; ðîçðàõóíêîì ïîäàòêîâîãî áîðãó, íàäàíèì ÄÏ² ó ì³ñò³ Ð³âíîìó ÃÓ ÄÔÑ ó Ð³âíåíñüê³é îáëàñò³, çà ÿêèì îñíîâíà ñóìà áîðãó çã³äíî âèùåâêàçàíèõ äîãîâîð³â â òîìó ÷èñë³ ³ ñï³ðíîãî ñòàíîâèòü 470&nbsp; 882,44 ãðí.;</P>
<P class="ps6">&nbsp; ïîäàòêîâèìè äåêëàðàö³ÿìè ç îðåíäíî¿ ïëàòè çà çåìëþ çà 2014 òà 2015 ðîêè, â³äïîâ³äíî äî ÿêèõ, ð³÷íà ñóìà îðåíäíî¿ ïëàòè çà çåìåëüíó ä³ëÿíêó ïëîùåþ 3&nbsp; 171 êâ. ì çà 2014 ð³ê ñòàíîâèòü 34&nbsp; 351,44 ãðí., à çà 2015 ð³ê  42&nbsp; 904,58 ãðí. Âñüîãî ñóìà íåñïëà÷åíî¿ òà íàðàõîâàíî¿ îðåíäíî¿ ïëàòè çà ñï³ðíèì Äîãîâîðîì (çåìåëüíà ä³ëÿíêà ïëîùåþ 3&nbsp; 171 êâ. ì), ñòàíîâèòü 77&nbsp; 256,02 ãðí.;</P>
<P class="ps6">&nbsp; ð³øåííÿìè ñóä³â, ïðèéíÿòèõ çà ðåçóëüòàòàìè ðîçãëÿäó ïîçîâ³â ïîäàòêîâî¿ ³íñïåêö³¿ ïðî ñòÿãíåííÿ íàÿâíîãî ïîäàòêîâîãî áîðãó Òîâàðèñòâà. Òàê ïîñòàíîâîþ Ð³âíåíñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 11.08.2014 ó ñïðàâ³ ¹ 817/2124/14 ïîäàòêîâ³é ³íñïåêö³¿ íàäàíî äîçâ³ë íà ïîãàøåííÿ ïîäàòêîâîãî áîðãó â³äïîâ³äà÷à â ðîçì³ð³ 130&nbsp; 199,12&nbsp; ãðí., ÿêà âêëþ÷àº òàêîæ ñóìó áîðãó ç îðåíäíî¿ ïëàòè çà çåìëþ â ðîçì³ð³ 98 303,40 ãðí., çà ðàõóíîê ìàéíà ïëàòíèêà ïîäàòê³â, ùî ïåðåáóâàº â ïîäàòêîâ³é çàñòàâ³. Ïîñòàíîâîþ Ð³âíåíñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 28.04.2014 ó ñïðàâ³ ¹ 817/989/14 ñòÿãíóòî ç îðåíäàðÿ, êîøòè â ñóì³ 36&nbsp; 430,20 ãðí. ç ðàõóíê³â ó áàíêàõ îáñëóãîâóþ÷èõ òàêîãî ïëàòíèêà ïîäàòê³â òà çà ðàõóíîê ãîò³âêè, ùî íàëåæèòü òàêîìó ïëàòíèêó ïîäàòê³â. Çã³äíî ð³øåííÿ ñóäó ïîäàòêîâèé áîðã âêëþ÷àº ³ îðåíäíó ïëàòó çà çåìëþ â ñóì³ 28&nbsp; 131,80 ãðí. Ð³âíåíñüêèì îêðóæíèì àäì³í³ñòðàòèâíèì ñóäîì 22.07.2014 ó ñïðàâ³ ¹ 817/1916/14 çàäîâîëåíî ïîçîâ ÄÏ² ó ì³ñò³ Ð³âíîìó òà ñòÿãíóòî êîøòè ç â³äïîâ³äà÷à, ÿêèé ìàâ ïîäàòêîâèé áîðã, ç ðàõóíê³â ó áàíêàõ îáñëóãîâóþ÷èõ òàêîãî ïëàòíèêà íà ñóìó ïîäàòêîâîãî áîðãó 64&nbsp; 148,72 ãðí., â òîìó ÷èñë³ ç îðåíäíî¿ ïëàòè çà çåìëþ â ñóì³ 52&nbsp; 864,34 ãðí. Ïîñòàíîâîþ Ð³âíåíñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 29.10.2014 ó ñïðàâ³ ¹ 817/3062/14 çà ïîçîâîì ïîäàòêîâî¿ ³íñïåêö³¿ ñòÿãíóòî ç ðàõóíê³â ó áàíêàõ, îáñëóãîâóþ÷èõ â³äïîâ³äà÷à, íà êîðèñòü Äåðæàâíîãî áþäæåòó Óêðà¿íè êîøòè â ñóì³ 36&nbsp; 430,20 ãðí.</P>
<P class="ps6">Íà ï³äñòàâ³ ìàòåð³àë³â ñïðàâè ãîñïîäàðñüêèìè ñóäàìè òàêîæ áóëî âñòàíîâëåíî, ùî ïðîòÿãîì 2015 ðîêó, Òîâàðèñòâî íå çä³éñíþâàëî ñàìîñò³éíó ñïëàòó ïîäàòêîâîãî áîðãó ïî îðåíäí³é ïëàò³ çà çåìëþ. Ïîãàøåííÿ çàáîðãîâàíîñò³ â³äáóâàëîñÿ âèêëþ÷íî çà ðàõóíîê ñòÿãíåííÿ êîøò³â ç ðàõóíê³â ó áàíêàõ, îáñëóãîâóþ÷èõ òàêîãî ïëàòíèêà ïîäàòê³â. Ñòàíîì íà ìîìåíò ïîäà÷³ ïîçîâó ïîäàòêîâèé áîðã â ñóì³ 476&nbsp; 079,28 ãðí. (â òîìó ÷èñë³ ³ çà ñï³ðíèì äîãîâîðîì) Òîâàðèñòâîì íå ñïëà÷åíî.</P>
<P class="ps6">Çà ïðèïèñàìè ï. 4 ÷. 1 ñò. 24 Çàêîíó Óêðà¿íè "Ïðî îðåíäó çåìë³", îðåíäîäàâåöü ìàº ïðàâî âèìàãàòè â³ä îðåíäàðÿ ñâîº÷àñíîãî âíåñåííÿ îðåíäíî¿ ïëàòè.</P>
<P class="ps6">Çã³äíî ç ï. "â" ÷. 1 ñò. 96 ÇÊ Óêðà¿íè, çåìëåêîðèñòóâà÷³ çîáîâÿçàí³ ñâîº÷àñíî ñïëà÷óâàòè çåìåëüíèé ïîäàòîê àáî îðåíäíó ïëàòó.</P>
<P class="ps6">Ñåðåä ï³äñòàâ ïðèïèíåííÿ ïðàâà êîðèñòóâàííÿ çåìåëüíîþ ä³ëÿíêîþ, âèçíà÷åíèõ ñò. 141 ÇÊ Óêðà¿íè, ó ïóíêò³ "ä" ÷àñòèíè ïåðøî¿ ïåðåäáà÷åíî ñèñòåìàòè÷íó íåñïëàòó çåìåëüíîãî ïîäàòêó àáî îðåíäíî¿ ïëàòè.</P>
<P class="ps6">Ç îãëÿäó íà âñòàíîâëåí³ ãîñïîäàðñüêèìè ñóäàìè ïîïåðåäí³õ ³íñòàíö³é îáñòàâèíè ñèñòåìàòè÷íî¿ íåñïëàòè Òîâàðèñòâîì îðåíäíî¿ ïëàòè çà Äîãîâîðîì, âðàõîâóþ÷è íàâåäåí³ ïîëîæåííÿ çàêîíîäàâñòâà òà ðîç'ÿñíåííÿ ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè, êîëåã³ÿ ñóää³â Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ââàæàº, ùî ïîçîâí³ âèìîãè ïðîêóðîðà ïðî ðîç³ðâàííÿ Äîãîâîðó îá´ðóíòîâàíî çàäîâîëåí³ ãîñïîäàðñüêèìè ñóäàìè ïîïåðåäí³õ ³íñòàíö³é.</P>
<P class="ps6">Çã³äíî ç ÷. 1 ñò. 34 Çàêîíó Óêðà¿íè "Ïðî îðåíäó çåìë³" ó ðàç³ ïðèïèíåííÿ àáî ðîç³ðâàííÿ äîãîâîðó îðåíäè çåìë³ îðåíäàð çîáîâÿçàíèé ïîâåðíóòè îðåíäîäàâöåâ³ çåìåëüíó ä³ëÿíêó íà óìîâàõ âèçíà÷åíèõ äîãîâîðîì.</P>
<P class="ps6">Ç îãëÿäó íà çàäîâîëåííÿ îñíîâíèõ ïîçîâíèõ âèìîã ïðî ðîç³ðâàííÿ Äîãîâîðó, ÿêèé ñëóãóâàâ ï³äñòàâîþ îòðèìàííÿ çåìåëüíî¿ ä³ëÿíêè Òîâàðèñòâîì, êîëåã³ÿ ñóää³â Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ïîãîäæóºòüñÿ òàêîæ ³ç âèñíîâêîì ãîñïîäàðñüêèõ ñóä³â ïðî çàäîâîëåííÿ ïîõ³äíî¿ ïîçîâíî¿ âèìîãè ïðîêóðîðà ùîäî ïîâåðíåííÿ ïåðåäàíî¿ çà öèì Äîãîâîðîì çåìåëüíî¿ ä³ëÿíêè.</P>
<P class="ps6">Âðàõîâóþ÷è âñòàíîâëåííÿ ñóäàìè ïîïåðåäí³õ ³íñòàíö³é îáñòàâèí ñèñòåìàòè÷íî¿ íåñïëàòè Òîâàðèñòâîì îðåíäíî¿ ïëàòè çà çåìëþ ó 2014  2015 ðîêàõ, ôàêò ÷îãî äîñòîâ³ðíî ï³äòâåðäæóºòüñÿ äîñë³äæåíèìè ñóäàìè äîêàçàìè ó ¿õ ñóêóïíîñò³, êîëåã³ÿ ñóää³â êàñàö³éíî¿ ³íñòàíö³¿ êðèòè÷íî îö³íþº äîâîäè ñêàðæíèêà ïðî â³äñóòí³ñòü òî÷íîãî ðîçðàõóíêó ñóìè çàáîðãîâàíîñò³ çà Äîãîâîðîì. Ñèñòåìàòè÷íà ïîâíà àáî ÷àñòêîâà íåñïëàòà îðåíäíèõ ïëàòåæ³â çà çåìåëüíó ä³ëÿíêó ïîðóøóº ïðàâà îðåíäîäàâöÿ íà ñâîº÷àñíå òà â ïîâíîìó îáñÿç³ îòðèìàííÿ îðåíäíî¿ ïëàòè òà º áåçóìîâíîþ ï³äñòàâîþ äëÿ ðîç³ðâàííÿ äîãîâîð³â îðåíäè çåìë³.</P>
<P class="ps6">Òîâàðèñòâî, íå ïîãîäæóþ÷èñü ç âèñíîâêàìè ñóä³â ïîïåðåäí³õ ³íñòàíö³é, ïðîñèòü êàñàö³éíèé ñóä íàäàòè ³íøó ïðàâîâó îö³íêó äîñë³äæåíèì ñóäàìè äîêàçàì, ùî âèõîäèòü çà ìåæ³ ïîâíîâàæåíü ñóäó êàñàö³éíî¿ ³íñòàíö³¿, âñòàíîâëåíèõ ñò. 111<FONT class="fs235">7</FONT> ÃÏÊ Óêðà¿íè, à ñàìå: êàñàö³éíà ³íñòàíö³ÿ íå ìàº ïðàâà âñòàíîâëþâàòè àáî ââàæàòè äîâåäåíèìè îáñòàâèíè, ùî íå áóëè âñòàíîâëåí³ ó ð³øåíí³ àáî ïîñòàíîâ³ ãîñïîäàðñüêîãî ñóäó ÷è â³äõèëåí³ íèì, âèð³øóâàòè ïèòàííÿ ïðî äîñòîâ³ðí³ñòü òîãî ÷è ³íøîãî äîêàçó, ïðî ïåðåâàãó îäíèõ äîêàç³â íàä ³íøèìè, çáèðàòè íîâ³ äîêàçè àáî äîäàòêîâî ïåðåâ³ðÿòè äîêàçè.</P>
<P class="ps6">Òâåðäæåííÿ Òîâàðèñòâà ïðî ïîðóøåííÿ ñóäàìè ïîïåðåäí³õ ³íñòàíö³é ïðè ðîçãëÿä³ ñïðàâè íîðì ïðîöåñóàëüíîãî ïðàâà, íå çíàéøëè ñâîãî ï³äòâåðäæåííÿ çà ðåçóëüòàòàìè ïåðåãëÿäó ñïðàâè â êàñàö³éíîìó ïîðÿäêó, ó çâ'ÿçêó ³ç ÷èì â³äõèëÿþòüñÿ êîëåã³ºþ ñóää³â ÿê íåîá´ðóíòîâàí³.</P>
<P class="ps6">Òàêèì ÷èíîì, äîâîäè êàñàö³éíî¿ ñêàðãè Òîâàðèñòâà íå ñïðîñòîâóþòü âèñíîâê³â ñóä³â òà íå âïëèâàþòü íà íèõ.</P>
<P class="ps6">Íà ï³äñòàâ³ âèêëàäåíîãî êîëåã³ÿ ñóää³â Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ââàæàº, ùî â³äïîâ³äíî äî âèìîã ñò.&nbsp; 43 ÃÏÊ Óêðà¿íè ïîñòàíîâà Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 23.08.2016 ´ðóíòóºòüñÿ íà âñåá³÷íîìó, ïîâíîìó òà îá'ºêòèâíîìó ðîçãëÿä³ âñ³õ îáñòàâèí ñïðàâè, ÿê³ ìàþòü çíà÷åííÿ äëÿ âèð³øåííÿ ñïîðó, â³äïîâ³äàº íîðìàì ìàòåð³àëüíîãî òà ïðîöåñóàëüíîãî ïðàâà, à äîâîäè êàñàö³éíî¿ ñêàðãè Òîâàðèñòâà çâîäÿòüñÿ äî ïåðåîö³íêè äîêàç³â ó ñïðàâ³, íå ñïðîñòîâóþòü âèñíîâê³â ãîñïîäàðñüêîãî ñóäó àïåëÿö³éíî¿ ³íñòàíö³é òà íå âïëèâàþòü íà íèõ, ó çâ'ÿçêó ç ÷èì ï³äñòàâ äëÿ ¿¿ ñêàñóâàííÿ íå âáà÷àºòüñÿ.</P>
<P class="ps6">Êåðóþ÷èñü ñò.&nbsp; ñò.&nbsp; 111<FONT class="fs234">5</FONT>, 111<FONT class="fs233">7</FONT>, 111<FONT class="fs232">9 </FONT>òà 111<FONT class="fs231">11</FONT> Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, Âèùèé ãîñïîäàðñüêèé ñóä Óêðà¿íè</P>
<P class="ps9"><FONT class="fs149">Ï Î Ñ Ò À Í Î Â È Â:</FONT></P>
<P class="ps6">Êàñàö³éíó ñêàðãó òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ-ô³ðìè "Âåðñòàòíèê" çàëèøèòè áåç çàäîâîëåííÿ, à ïîñòàíîâó Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 23.08.2016 ó ñïðàâ³ ¹&nbsp; 918/206/16 Ãîñïîäàðñüêîãî ñóäó Ð³âíåíñüêî¿ îáëàñò³  áåç çì³í.</P>
<P class="ps6"><FONT class="fs148">Ãîëîâóþ÷èé ñóääÿ                                                                      Ã.À.&nbsp; Êðàâ÷óê </FONT></P>
<P class="ps3"><FONT class="fs147">Ñóääÿ                                                                                          Ò.Á. Äðîáîòîâà </FONT></P>
<P class="ps6"><FONT class="fs146">Ñóääÿ                                                                                          Ã.Ì.&nbsp; Ìà÷óëüñüêèé</FONT></P>
<P class="ps5"><FONT class="fs142">           </FONT></P>