<TITLE>903/455/16</TITLE>
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<P class="ps12"><FONT class="fs143"> </FONT><FONT class="fs141"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps8"><FONT class="fs137"> &nbsp;&nbsp;</FONT></P>
<P class="ps8"><FONT class="fs77">Ð²ÂÍÅÍÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps8"><FONT class="fs76">ÓÕÂÀËÀ</FONT></P>
<P class="ps8"><FONT class="fs94">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè </FONT></P>
<P class="ps8">"30" ëèñòîïàäà 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;&nbsp;903/455/16</P>
<P class="ps6"><FONT class="fs93">Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿:</FONT></P>
<P class="ps6"><FONT class="fs92">Ãîëîâóþ÷îãî &nbsp;ñóää</FONT>³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs79">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;Äåìÿí÷óê Þ.Ã.</P>
<P class="ps6"> <FONT class="fs91">ñóää³ &nbsp;</FONT><FONT class="fs135">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Êðåéáóõ Î.Ã. , <BR>
&nbsp;<FONT class="fs90">ñóää³ &nbsp;</FONT><FONT class="fs134">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ïàâëþê ². Þ. &nbsp;&nbsp;</P>
<P class="ps4">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó Ëóöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ÃÓ ÄÔÑ ó Âîëèíñüê³é îáëàñò³ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Âîëèíñüêî¿ îáëàñò³ â³ä 19.09.2016 ð. ó ñïðàâ³ ¹903/455/16 </P>
<P class="ps4"><FONT class="fs83">çà çàÿâîþ</FONT><FONT class="fs98"> </FONT>Ëóöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ÃÓ ÄÔÑ ó Âîëèíñüê³é îáëàñò³</P>
<P class="ps4"><FONT class="fs82">äî</FONT><FONT class="fs97"> </FONT>Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ &nbsp;"Ìàâåêñ" </P>
<P class="ps6"><FONT class="fs81">ïðî</FONT><FONT class="fs96"> </FONT>áàíêðóòñòâî</P>
<P class="ps3"><FONT class="fs89">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps5">Óõâàëîþ Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 09.11.2016 ó ñïðàâ³ ¹ 903/455/16 àïåëÿö³éíó ñêàðãó Ëóöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ÃÓ ÄÔÑ ó Âîëèíñüê³é îáëàñò³ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Âîëèíñüêî¿ îáëàñò³ â³ä 19.09.2016 ð. ïîâåðíóòî íà ï³äñòàâ³ ï.2 ñò. 97 ÃÏÊ Óêðà¿íè.</P>
<P class="ps5">Ëóöüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ÃÓ ÄÔÑ ó Âîëèíñüê³é îáëàñò³ âäðóãå çâåðíóëàñÿ äî Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ 23.11.2016 (ï³äòâåðäæóºòüñÿ øòåìïåëåì ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó).</P>
<P class="ps5">Îñê³ëüêè, ñêàðæíèêîì áóëî ïðîïóùåíî ñòðîê ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè, â³í çâåðíóâñÿ ç êëîïîòàííÿì ïðî ïîíîâëåííÿ òàêîãî.</P>
<P class="ps5">Ïåðåâ³ðèâøè ìàòåð³àëè ïîäàíî¿ àïåëÿö³éíî¿ ñêàðãè òà äîäàíèõ äî íå¿ äîêóìåíò³â, Ð³âíåíñüêèé àïåëÿö³éíèé ñóä ä³éøîâ âèñíîâêó, ùî àïåëÿö³éíà ñêàðãà íå ìîæå áóòè ïðèéíÿòà äî ðîçãëÿäó Ð³âíåíñüêèì àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì, îñê³ëüêè íå â³äïîâ³äàº âèìîãàì ðîçä³ëó Õ²² Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè (äàë³ - ÃÏÊ Óêðà¿íè) ç íàñòóïíèõ ï³äñòàâ.</P>
<P class="ps5">Â³äïîâ³äíî äî ñò. 2 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", ïðîâàäæåííÿ ó ñïðàâàõ ïðî áàíêðóòñòâî ðåãóëþºòüñÿ öèì Çàêîíîì, ÃÏÊ Óêðà¿íè, ³íøèìè çàêîíîäàâ÷èìè àêòàìè Óêðà¿íè.</P>
<P class="ps5">Ó â³äïîâ³äíîñò³ äî ÷.3 ñò.94 ÃÏÊ Óêðà¿íè, äî ñêàðãè äîäàþòüñÿ äîêàçè ñïëàòè ñóäîâîãî çáîðó ³ íàäñèëàííÿ êîï³¿ ñêàðãè ³íø³é ñòîðîí³ ó ñïðàâ³.</P>
<P class="ps5">Â³äïîâ³äíî äî ÷.1 ñò.95 ÃÏÊ Óêðà¿íè, îñîáà, ÿêà ïîäàº àïåëÿö³éíó ñêàðãó, íàäñèëàº ³íø³é ñòîðîí³ ó ñïðàâ³ êîï³þ ö³º¿ ñêàðãè ³ äîäàíèõ äî íå¿ äîêóìåíò³â, ÿê³ ó ñòîðîíè â³äñóòí³.</P>
<P class="ps5">Êîëåã³ºþ ñóää³â àïåëÿö³éíî¿ ³íñòàíö³¿, ç íàäàíèõ äî àïåëÿö³éíî¿ ñêàðãè ìàòåð³àë³â âñòàíîâëåíî, ùî ñêàðæíèêîì ó ÿêîñò³ äîêàç³â íàïðàâëåííÿ êîï³¿ ö³º¿ ñêàðãè ³íøèì ó÷àñíèêàì ñóäîâîãî ïðîâàäæåííÿ íàäàíî Ñïèñîê ¹ 3392 çãðóïîâàíèõ ïîøòîâèõ â³äïðàâëåíü ëèñò³â ðåêîìåíäîâàíèõ ïîäàíèõ â Ëóöüê-10. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps5">Ïðàâèëàìè íàäàííÿ ïîñëóã ïîøòîâîãî çâ'ÿçêó (Çàòâåðäæåíèìè Ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè ¹ 270 â³ä 05.03.2009 ðîêó), ó ðîçä³ë³ Ïðèéìàííÿ ïîøòîâèõ â³äïðàâëåíü, ïîøòîâèõ ïåðåêàç³â, âèçíà÷åíî, ùî, ó ðàç³ â³äïðàâëÿííÿ çãðóïîâàíèõ ïîøòîâèõ â³äïðàâëåíü, ïîøòîâèõ ïåðåêàç³â â³äïðàâíèê ñêëàäàº ¿õ ñïèñîê. Äî ñïèñêó âêëþ÷àþòüñÿ ïîøòîâ³ â³äïðàâëåííÿ, ïîøòîâ³ ïåðåêàçè, çãðóïîâàí³ çà ñïîñîáîì ïåðåñèëàííÿ. Ñïèñîê çàñâ³ä÷óºòüñÿ ï³äïèñîì â³äïðàâíèêà. ßêùî â³äïðàâíèêîì º þðèäè÷íà îñîáà, ñïèñîê çãðóïîâàíèõ âíóòð³øí³õ ðåêîìåíäîâàíèõ ïîøòîâèõ êàðòîê, ëèñò³â, áàíäåðîëåé çàñâ³ä÷óºòüñÿ ï³äïèñîì â³äïîâ³äàëüíîãî ïðàö³âíèêà ö³º¿ îñîáè, ñïèñîê çãðóïîâàíèõ âíóòð³øí³õ ëèñò³â òà áàíäåðîëåé ç îãîëîøåíîþ ö³íí³ñòþ, ïîñèëîê, ïðÿìèõ êîíòåéíåð³â, ïîøòîâèõ ïåðåêàç³â - ï³äïèñàìè êåð³âíèêà òà ãîëîâíîãî áóõãàëòåðà. Ï³äïèñè ñêð³ïëþþòüñÿ â³äïîâ³äíèìè ïå÷àòêàìè. Ïðî ïðèéíÿòòÿ äëÿ ïåðåñèëàííÿ çãðóïîâàíèõ ïîøòîâèõ â³äïðàâëåíü, ïîøòîâèõ ïåðåêàç³â âèäàºòüñÿ îäèí ðîçðàõóíêîâèé äîêóìåíò íà îäèí ñïèñîê. Îäèí ïðèì³ðíèê ñïèñêó âèäàºòüñÿ â³äïðàâíèêîâ³. </P>
<P class="ps5">Âíóòð³øí³ ðåºñòðîâàí³ ïîøòîâ³ â³äïðàâëåííÿ, ê³ëüê³ñòü ÿêèõ ñêëàäàº ï'ÿòü ³ á³ëüøå, ùî ïîäàþòüñÿ äî îá'ºêòà ïîøòîâîãî çâ'ÿçêó îäíèì â³äïðàâíèêîì (äàë³ - çãðóïîâàí³ ïîøòîâ³ â³äïðàâëåííÿ), ïðèéìàþòüñÿ äëÿ ïåðåñèëàííÿ ðàçîì ³ç ñïèñêàìè ô. 103. Ãðàôè 1 - 8 ñïèñêó ô. 103 çàïîâíþþòüñÿ â³äïðàâíèêîì,<FONT class="fs147"> </FONT>à ãðàôà 9 - ïðàö³âíèêîì çâ'ÿçêó. Þðèäè÷í³ îñîáè ïîäàþòü äëÿ ïåðåñèëàííÿ ïîøòîâ³ â³äïðàâëåííÿ, ï³äñîðòîâàí³ çà ïîðÿäêîâèìè íîìåðàìè, â³äïîâ³äíî äî ñïèñêó ô. 103 àáî ³ç çàçíà÷åííÿì íà íèõ ïîðÿäêîâîãî íîìåðà, ùî â³äïîâ³äàº íîìåðó çà ñïèñêîì ô. 103. Ïðèéìàííÿ äëÿ ïåðåñèëàííÿ çãðóïîâàíèõ ïîøòîâèõ â³äïðàâëåíü, ùî ïîäàþòüñÿ çà ñïèñêîì ô. 103, ñêëàäåíèì íà ïàïåðîâîìó íîñ³¿ ³íôîðìàö³¿, çä³éñíþºòüñÿ ó ïîðÿäêó, ïåðåäáà÷åíîìó äëÿ îá'ºêò³â ïîøòîâîãî çâ'ÿçêó, íå îñíàùåíèõ ÀÐÌ ÂÇ. Ïðè ïðèéìàíí³ ñòâîðþºòüñÿ ³íôîðìàö³ÿ ùîäî ïðèéíÿòèõ ïîøòîâèõ â³äïðàâëåíü. Ïðèéìàþ÷è ïîøòîâ³ â³äïðàâëåííÿ çà ñïèñêàìè ô. 103, ïðàö³âíèê ïîøòîâîãî çâ'ÿçêó ïåðåâ³ðÿº ïðàâèëüí³ñòü ¿õ îôîðìëåííÿ, çàïîâíåííÿ ñïèñêó. Ïî³ìåííî çâ³ðÿº ïîøòîâ³ â³äïðàâëåííÿ ³ç çàïèñàìè â ñïèñêàõ, ïðàâèëüí³ñòü ìàñè, ñóìè ïëàòè, çàçíà÷åíî¿ ïðîòè êîæíîãî ïîøòîâîãî â³äïðàâëåííÿ, çàãàëüíîãî ï³äñóìêó ïëàòè, íàÿâí³ñòü ï³äïèñ³â êåð³âíèêà, ãîëîâíîãî áóõãàëòåðà, â³äáèòêà ïå÷àòêè ï³äïðèºìñòâà, à òàêîæ òîòîæí³ñòü óñ³õ ïðèì³ðíèê³â. ßêùî ñïèñîê ô. 103 ñêëàäåíî íà äâîõ ³ á³ëüøå àðêóøàõ, ïðàö³âíèê ïîøòîâîãî çâ'ÿçêó ñòàâèòü íà íèõ â³äáèòîê êàëåíäàðíîãî øòåìïåëÿ äíÿ ïðèéìàííÿ ïîøòîâèõ â³äïðàâëåíü, à íà îñòàííüîìó, êð³ì òîãî, ðîçïèñóºòüñÿ. Ïðè ïðèéìàíí³ ðåêîìåíäîâàíèõ â³äïðàâëåíü â êàñîâîìó ÷åêó (ðîçðàõóíêîâ³é êâèòàíö³¿) çàçíà÷àþòüñÿ: íîìåð ñïèñêó, íàéìåíóâàííÿ â³äïðàâíèêà, âèä ïîøòîâèõ â³äïðàâëåíü, ¿õíÿ ê³ëüê³ñòü, ôîðìà îïëàòè, ñóìà ïëàòè çà ïåðåñèëàííÿ. Ðîçðàõóíêîâèé äîêóìåíò ðàçîì ³ç êîï³ºþ ñïèñêó ô. 103 âèäàºòüñÿ â³äïðàâíèêó (Ïîðÿäîê ïåðåñèëàííÿ ïîøòîâèõ â³äïðàâëåíü, çàòâåðäæåíèé òà ââåäåíèé â ä³þ Íàêàçîì Óêðïîøòè ¹ 211 â³ä 12.05.2006 ðîêó).</P>
<P class="ps5">Ïîñòàíîâîþ ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 17.05.2011ð. ¹7 "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó XII Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè" ïåðåäáà÷åíî, ùî ðîçðàõóíêîâèé äîêóìåíò âñòàíîâëåíî¿ ôîðìè, ùî ï³äòâåðäæóº íàäàííÿ ïîñëóã ïîøòîâîãî çâ'ÿçêó (êàñîâèé ÷åê, ðîçðàõóíêîâà êâèòàíö³ÿ òîùî), ìîæå ââàæàòèñÿ íàëåæíèì äîêàçîì íàäñèëàííÿ ³íø³é ñòîðîí³ ó ñïðàâ³ êîï³¿ àïåëÿö³éíî¿ ñêàðãè ³ äîäàíèõ äî íå¿ äîêóìåíò³â. </P>
<P class="ps5">Â ïîðóøåííÿ âèìîã Ïðàâèë íàäàííÿ ïîñëóã ïîøòîâîãî çâ'ÿçêó Ëóöüêîþ îá'ºäíàíîþ äåðæàâíîþ ïîäàòêîâîþ ³íñïåêö³ºþ ÃÓ ÄÔÑ ó Âîëèíñüê³é îáëàñò³ íå íàäàíî îðèã³íàëó ðîçðàõóíêîâîãî äîêóìåíòó, ùî ï³äòâåðäæóº íàäàííÿ ïîñëóã ïîøòîâîãî çâ'ÿçêó, ðàçîì ç òèì ñïèñîê çãðóïîâàíèõ ïîøòîâèõ â³äïðàâëåíü íå çàñâ³ä÷åíèé â óñòàíîâëåíîìó ïîðÿäêó, çà íàâåäåíîãî êîëåã³ÿ ñóää³â àïåëÿö³éíî¿ ³íñòàíö³¿ ä³éøëà âèñíîâêó ïðî íåäîòðèìàííÿ àïåëÿíòîì âèìîã ÷. 3 ñò. 94 ÃÏÊ Óêðà¿íè, çã³äíî ç ÿêîþ äî ñêàðãè äîäàþòüñÿ, çîêðåìà, äîêàçè íàäñèëàííÿ êîï³¿ ñêàðãè ³íø³é ñòîðîí³ ó ñïðàâ³.</P>
<P class="ps5">Íàâåäåíå º äîñòàòí³ì äëÿ ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè ç ï³äñòàâ, âñòàíîâëåíèõ ï.2 ÷.1 ñò.97 ÃÏÊ Óêðà¿íè, â³äïîâ³äíî äî ÿêî¿ àïåëÿö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó ³ ïîâåðòàºòüñÿ ñóäîì, ÿêùî äî ñêàðãè íå äîäàíî äîêàç³â íàäñèëàííÿ ¿¿ êîï³¿ ³íø³é ñòîðîí³ (ñòîðîíàì).</P>
<P class="ps5">Àíàëîã³÷í³ âèñíîâêè ì³ñòÿòüñÿ â óõâàë³ Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè (ñïðàâà ¹ 907/1287/13 â³ä 20.03.2015ð.). </P>
<P class="ps5">Ðàçîì ç òèì, ï³ñëÿ óñóíåííÿ íåäîë³ê³â àïåëÿíò íå ïîçáàâëåíèé ïðàâà çâåðíóòèñÿ ç àïåëÿö³éíîþ ñêàðãîþ äî ñóäó ïîâòîðíî.</P>
<P class="ps5">Êåðóþ÷èñü ñò.86, ï.2 ÷.1 ñò. 97 &nbsp;Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä, -</P>
<P class="ps3"><FONT class="fs88">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps5">Àïåëÿö³éíó ñêàðãó Ëóöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ÃÓ ÄÔÑ ó Âîëèíñüê³é îáëàñò³ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Âîëèíñüêî¿ îáëàñò³ â³ä 19.09.2016 ð. ó ñïðàâ³ ¹903/455/16 ïîâåðíóòè çàÿâíèêó.</P>
<P class="ps7">Äîäàòîê: çàÿâíèêó - ìàòåð³àëè ñêàðãè ç äîäàòêàìè íà 12 àðê. â ò.÷. ïëàò³æíå äîðó÷åííÿ ¹ 888 â³ä 26.10.2016ð.</P>
<P class="ps1"><FONT class="fs87">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;Äåìÿí÷óê Þ.Ã. &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs86">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;Êðåéáóõ Î.Ã. &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs68"><BR>
</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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ïàâëþê ². Þ. &nbsp;</FONT></P>
<P><FONT class="fs52"> </FONT></P>