<TITLE>924/1342/16</TITLE>
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<P class="ps14"><FONT class="fs173"><IMG src="herb.gif" height=56 width=42></FONT></P>
<P class="ps8"><FONT class="fs103">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÕÌÅËÜÍÈÖÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps5"><FONT class="fs175"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;_________________________________________________________________</FONT></P>
<P class="ps8"><FONT class="fs102">ÓÕÂÀËÀ</FONT></P>
<P class="ps8"><FONT class="fs106">ïðî ïîâåðíåííÿ çàÿâè ïðî ïîðóøåííÿ ïðîâàäæåííÿ </FONT></P>
<P class="ps8"><FONT class="fs105">ó ñïðàâ³ ïðî áàíêðóòñòâî</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="50 %" class="tds9"><P><FONT class="fs110"> "30" ãðóäíÿ 2016 ð.</FONT></P></TD><TD width="50 %" class="tds9"><P class="ps13"><FONT class="fs109">¹924/1342/16</FONT></P></TD></TR>
<P class="ps6"><FONT class="fs122">Ãîñïîäàðñüêèé ñóä Õìåëüíèöüêî¿ îáëàñò³ ó ñêëàä³ ñóää³ ßðîöüêîãî À.Ì., ðîçãëÿíóâøè ìàòåð³àëè</FONT></P>
<P class="ps6"><FONT class="fs121">çà çàÿâîþ</FONT><FONT class="fs166"> Ñëàâóòñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ÃÓ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ ì. Ñëàâóòà Õìåëüíèöüêî¿ îáëàñò³</FONT></P>
<P class="ps6"><FONT class="fs120">äî</FONT><FONT class="fs165"> Ïîëîíñüêî¿ Æèòëîâî-åêñïëóàòàö³éíî¿ êîíòîðè ì. Ïîëîííå Õìåëüíèöüêà îáëàñòü</FONT></P>
<P class="ps12"><FONT class="fs119">ïðî</FONT><FONT class="fs164"> ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî</FONT></P>
<P class="ps9"><FONT class="fs118">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps6"><FONT class="fs163">Äî ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ 28.12.2016ð. â³ä Ñëàâóòñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ÃÓ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ íàä³éøëà çàÿâà ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî Ïîëîíñüêî¿ Æèòëîâî-åêñïëóàòàö³éíî¿ êîíòîðè â³äïîâ³äíî äî âèìîã ñò.ñò. 10 - 12, 16 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì". </FONT></P>
<P class="ps6"><FONT class="fs161">Çàÿâíèê çàçíà÷èâ, ùî ïîñòàíîâàìè Õìåëüíèöüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó ïî ñïðàâ³ ¹822/372/14 ç áîðæíèêà ïðèñóäæåíî äî ñòÿãíåííÿ 461959,07 ãðí. ïîäàòêîâîãî áîðãó òà ïî ñïðàâ³ ¹822/4879/15 - 227133,31 ãðí., ç ÿêîãî ïîãàøåíî 102732,50 ãðí. Çàëèøîê çàáîðãîâàíîñò³ ïåðåä áþäæåòîì ñêëàâ 586359,88 ãðí. &nbsp;</FONT></P>
<P class="ps6"><FONT class="fs160">Ñëàâóòñüêà ÎÄÏ² çàçíà÷àº, ùî âèñòàâëåí³ ³íêàñîâ³ äîðó÷åííÿ íà â³äêðèò³ áàíê³âñüê³ ðàõóíêè áîðæíèêà ïîâåðíóò³ áåç âèêîíàííÿ ó çâ'ÿçêó ç â³äñóòí³ñòþ êîøò³â íà ðàõóíêàõ. </FONT></P>
<P class="ps3"><FONT class="fs159">Äî çàÿâè ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî Ïîëîíñüêî¿ Æèòëîâî-åêñïëóàòàö³éíî¿ êîíòîðè äîäàíî êîï³¿: äîâ³äêè ïðî çàáîðãîâàí³ñòü â³ä 09.12.2016ð., ëèñò â³ä 03.10.2016ð., êîð³íö³â ïîäàòêîâèõ ïîâ³äîìëåíü-ð³øåíü â³ä 17.11.2015ð., ïîäàòêîâèõ ïîâ³äîìëåíü-ð³øåíü â³ä 17.11.2015ð., â³ä 06.03.2009ð., â³ä 06.04.2009ð., àêòó ïðî ðåçóëüòàòè êàìåðàëüíî¿ ïåðåâ³ðêè äàíèõ â³ä 17.11.2015ð., ð³øåííÿ ïðî çàñòîñóâàííÿ øòðàôíèõ ñàíêö³é â³ä 05.11.2014ð., â³ä 06.11.2014ð., â³ä 20.05.2015ð., â³ä 27.09.2016ð., ïîäàòêîâèõ äåêëàðàö³é, çâ³ò³â ïðî íàðàõóâàííÿ ºäèíîãî âíåñêó, ðåºñòð³â ³íêàñîâèõ äîðó÷åíü, ³íêàñîâèõ äîðó÷åíü â³ä 30.04.2014ð., â³ä 29.08.2014ð., â³ä 22.05.2014ð., â³ä 15.05.2014ð., â³ä 22.05.2014ð., â³ä 15.05.2015ð., â³ä 10.06.2015ð., â³ä 07.09.2016ð., â³ä 06.10.2016ð., â³ä 09.12.2016ð., â³ä 12.12.2016ð., â³ä 13.12.2016ð., êîï³þ ñëóæáîâîãî ÷åêó â³ä 21.12.2016ð. òà îïèñ âêëàäåííÿ ïðî íàä³ñëàííÿ áîðæíèêó îêðåìèõ äîêóìåíò³â, ðîçðàõóíêè áîðãó â³ä 09.12.2016ð., ïëàò³æíå äîðó÷åííÿ ¹3 â³ä 20.12.2016ð.</FONT></P>
<P class="ps6"><FONT class="fs117">Ðîçãëÿíóâøè ïîäàí³ ìàòåð³àëè ñóäîì âðàõîâóºòüñÿ òàêå:</FONT></P>
<P class="ps6"><FONT class="fs158">Ó â³äïîâ³äíî äî ÷àñòèíè 2 ñòàòò³ 4-1 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 class="ps6"><FONT class="fs157">Çã³äíî ç ÷. 1 ñòàòò³ 2 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì (äàë³ Çàêîíó) ïðîâàäæåííÿ ó ñïðàâàõ ïðî áàíêðóòñòâî ðåãóëþºòüñÿ öèì Çàêîíîì, Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè, ³íøèìè çàêîíîäàâ÷èìè àêòàìè Óêðà¿íè.</FONT></P>
<P class="ps6"><FONT class="fs156">Â³äïîâ³äíî äî ÷. ÷. 2, 3 ñò. 10 Çàêîíó 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 class="ps7"><FONT class="fs155">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. Äî ñêëàäó öèõ âèìîã, ó òîìó ÷èñë³ ùîäî ñïëàòè ïîäàòê³â, çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â), íå âêëþ÷àþòüñÿ íåóñòîéêà (øòðàô, ïåíÿ) òà ³íø³ ô³íàíñîâ³ ñàíêö³¿.</FONT></P>
<P class="ps7"><FONT class="fs154">×àñòèíà 1 ñò. 12 Çàêîíó âèçíà÷àº, ùî ó ðàç³ â³äñóòíîñò³ ï³äñòàâ äëÿ â³äìîâè ó ïðèéíÿòò³ àáî äëÿ ïîâåðíåííÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ãîñïîäàðñüêèé ñóä ïðèéìàº çàÿâó äî ðîçãëÿäó, ïðî ùî íå ï³çí³øå ïÿòè äí³â ç äíÿ ¿¿ íàäõîäæåííÿ âèíîñèòü óõâàëó.</FONT></P>
<P class="ps7"><FONT class="fs153">Ç îãëÿäó íà âèêëàäåíå ïåðåäóìîâîþ ïðèéíÿòòÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî º äîñë³äæåííÿ ¿¿ íà ïðåäìåò íàÿâíîñò³ ï³äñòàâ äëÿ â³äìîâè ó ïðèéíÿòò³ àáî äëÿ ïîâåðíåííÿ, ³ ëèøå çà â³äñóòíîñò³ âêàçàíèõ ï³äñòàâ â ñóäó íàñòàº îáîâ'ÿçîê ïðèéíÿòè çàÿâó ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî äî ðîçãëÿäó.</FONT></P>
<P class="ps7"><FONT class="fs152">Â³äïîâ³äíî äî ÷. 1 ñò. 15 Çàêîíó ãîñïîäàðñüêèé ñóä íå ï³çí³øå ïÿòè äí³â ç äíÿ íàäõîäæåííÿ äî ãîñïîäàðñüêîãî ñóäó çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ïîâåðòàº ¿¿ òà äîäàí³ äî íå¿ äîêóìåíòè áåç ðîçãëÿäó, ÿêùî: çàÿâó ï³äïèñàíî îñîáîþ, ÿêà íå ìàº ïðàâà ¿¿ ï³äïèñóâàòè, àáî îñîáîþ, ïîñàäó ÿêî¿ ó çàÿâ³ íå çàçíà÷åíî; çàÿâà íå â³äïîâ³äàº çì³ñòó âèìîã, çàçíà÷åíèõ ó öüîìó Çàêîí³; íå ïîäàíî äîêàç³â ùîäî ñïëàòè ñóäîâîãî çáîðó ó âñòàíîâëåíèõ ïîðÿäêó òà ðîçì³ð³; çàÿâíèê-êðåäèòîð íå ïîäàâ äîêàç³â íåñïðîìîæíîñò³ áîðæíèêà âèêîíàòè ñâî¿ ãðîøîâ³ çîáîâÿçàííÿ ïåðåä êðåäèòîðàìè â ðîçì³ð³, âèçíà÷åíîìó ÷àñòèíîþ òðåòüîþ ñòàòò³ 10 öüîãî Çàêîíó, ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì; çàÿâíèê-êðåäèòîð íå íàäàâ äîêàç³â íàäñèëàííÿ áîðæíèêó êîï³¿ çàÿâè ³ äîäàíèõ äî íå¿ äîêóìåíò³â; ç ³íøèõ ï³äñòàâ, ïåðåäáà÷åíèõ ñòàòòåþ 63 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ç óðàõóâàííÿì âèìîã öüîãî Çàêîíó.</FONT></P>
<P class="ps7"><FONT class="fs151">Âèìîãè äî çàÿâè ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî âèêëàäåí³ â ñò. 11 Çàêîíó.</FONT></P>
<P class="ps7"><FONT class="fs150">Çà çì³ñòîì ÷. ÷. 2, 7 íàâåäåíî¿ ñòàòò³ Çàêîíó äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî äîäàþòüñÿ â òîìó ÷èñë³ ð³øåííÿ ñóäó ïðî çàäîâîëåííÿ âèìîã êðåäèòîðà, ùî íàáðàëî çàêîííî¿ ñèëè; äîêàçè òîãî, ùî ñóìà âèìîã êðåäèòîðà (êðåäèòîð³â) íå çàáåçïå÷åíà ïîâí³ñòþ çàñòàâîþ ìàéíà áîðæíèêà (çà íàÿâíîñò³ çàñòàâè); äîêàçè íàäñèëàííÿ áîðæíèêó êîï³¿ çàÿâè ³ äîäàíèõ äî íå¿ äîêóìåíò³â; äî çàÿâè êðåäèòîðà - îðãàíó äîõîä³â ³ çáîð³â ÷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 class="ps7"><FONT class="fs149">Îêðåìî ñóäîì âðàõîâóºòüñÿ, ùî çà çì³ñòîì ÷. 1 ñò. 3 Çàêîíó Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ" ó âèïàäêàõ, ïåðåäáà÷åíèõ çàêîíîì, ð³øåííÿ ñóä³â òà ³íøèõ îðãàí³â ùîäî ñòÿãíåííÿ êîøò³â âèêîíóþòüñÿ îðãàíàìè äîõîä³â ³ çáîð³â, áàíêàìè òà ³íøèìè ô³íàíñîâèìè óñòàíîâàìè.&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps3"><FONT class="fs148">Çã³äíî ç ï. 41.2 ñò. 41 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè 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 class="ps3"><FONT class="fs147">Ïîðÿäîê ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ïëàòíèê³â ïîäàòê³â ðåãóëþºòüñÿ ñò.ñò. 95 99 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps3"><FONT class="fs146">Â³äïîâ³äíî äî ï. 95.1 ñò. 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè 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 class="ps3"><FONT class="fs145">Çã³äíî ç àáç. 1 ï. 95.3 ñò. 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè 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 class="ps3"><FONT class="fs144">Ìåõàí³çì âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó ïåðåäáà÷åíî ãëàâîþ 12 ²íñòðóêö³¿ ïðî áåçãîò³âêîâ³ ðîçðàõóíêè â Óêðà¿í³ â íàö³îíàëüí³é âàëþò³, çàòâåðäæåíî¿ ïîñòàíîâîþ Ïðàâë³ííÿ Íàö³îíàëüíîãî áàíêó Óêðà¿íè â³ä 21 ñ³÷íÿ 2004 ðîêó ¹ 22, ùî ïåðåäáà÷àº îôîðìëåííÿ ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó. Â³äïîâ³äíî äî ï. 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 class="ps3"><FONT class="fs143">Çà çì³ñòîì àáçàö³â 2 òà 3 ï. 95.3 ñò. 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè 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. Ð³øåííÿ ñóäó ùîäî íàäàííÿ âêàçàíîãî äîçâîëó º ï³äñòàâîþ äëÿ ïðèéíÿòòÿ êîíòðîëþþ÷èì îðãàíîì ð³øåííÿ ïðî ïîãàøåííÿ óñ³º¿ ñóìè ïîäàòêîâîãî áîðãó. </FONT></P>
<P class="ps3"><FONT class="fs142">Îòæå, çã³äíî ç ïîëîæåííÿìè ñò. 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, ÷. 3 ñò. 10 òà ÷. 7 ñò. 11 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" äîêàçàìè íà ï³äòâåðäæåííÿ áåçñï³ðíîñò³ ãðîøîâèõ âèìîã ³í³ö³þþ÷îãî êðåäèòîðà  îðãàíó äîõîä³â ³ çáîð³â, </FONT><FONT class="fs125">º ð³øåííÿ ñóäó ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, ùî íàáðàëî çàêîííî¿ ñèëè, ³íêàñîâ³ äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó äîõ³ä áþäæåòó ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà äîêàçè âæèòòÿ â³äïîâ³äíèõ çàõîä³â äî îòðèìàííÿ â³äïîâ³äíî¿ çàáîðãîâàíîñò³ çà ïðîöåäóðîþ, âèçíà÷åíîþ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè.</FONT></P>
<P class="ps6"><FONT class="fs141">Çàçíà÷åíå óçãîäæóºòüñÿ ç âèñíîâêàìè Âåðõîâíîãî ñóäó Óêðà¿íè âèêëàäåíèìè ó ïîñòàíîâàõ â³ä 29.04.2015ð. 3-67ãñ15, â³ä 17.02.2015ð. ¹925/1941.</FONT></P>
<P class="ps6"><FONT class="fs140">Çã³äíî ç ñò. 111-28 ÃÏÊ Óêðà¿íè âèñíîâîê ùîäî çàñòîñóâàííÿ íîðì ïðàâà, âèêëàäåíèé ó ïîñòàíîâ³ Âåðõîâíîãî Ñóäó Óêðà¿íè, ìàº âðàõîâóâàòèñÿ ³íøèìè ñóäàìè çàãàëüíî¿ þðèñäèêö³¿ ïðè çàñòîñóâàíí³ òàêèõ íîðì ïðàâà. Ñóä ìàº ïðàâî â³äñòóïèòè â³ä ïðàâîâî¿ ïîçèö³¿, âèêëàäåíî¿ ó âèñíîâêàõ Âåðõîâíîãî Ñóäó Óêðà¿íè, ç îäíî÷àñíèì íàâåäåííÿì â³äïîâ³äíèõ ìîòèâ³â.</FONT></P>
<P class="ps6"><FONT class="fs139">Â ñâîþ ÷åðãó çâåðòàþ÷èñü ç çàÿâîþ ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ Ñëàâóòñüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ÃÓ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ ó äîäàòêàõ äî çàÿâè â³ä 20.12.2016ð. âêàçóº ïðî äîäàí³ êîï³¿ ïîñòàíîâ Õìåëüíèöüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó ïî ñïðàâàõ ¹822/372/14 òà ¹822/4879/15, ÿêèìè ïðèñóäæåíî äî ñòÿãíåííÿ ç áîðæíèêà ïîäàòêîâîãî áîðãó ç ðàõóíê³â ïëàòíèêà ïîäàòê³â ó áàíêàõ, îáñëóãîâóþ÷èõ òàêîãî ïëàòíèêà ïîäàòê³â, à òàêîæ çà ðàõóíîê íàëåæíî¿ éîìó ãîò³âêè. Îäíàê âêàçàíèõ ð³øåíü ñóäó äî ìàòåð³àë³â ñïðàâè íå äîäàíî, ïðî ùî óïîâíîâàæåíèìè ïðàö³âíèêàìè ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ ñêëàäåíî â³äïîâ³äíèé àêò â³ä 28.12.2016ð. ¹05-06/1116/16.</FONT></P>
<P class="ps6"><FONT class="fs138">Âðàõîâóºòüñÿ ³ â³äñóòí³ñòü â ïîäàíèõ ìàòåð³àëàõ äîêàç³â âæèòòÿ Ñëàâóòñüêîþ îá'ºäíàíîþ äåðæàâíîþ ïîäàòêîâîþ ³íñïåêö³ºþ ÃÓ ÄÔÑ ó Õìåëüíèöüê³é çàõîä³â äî îòðèìàííÿ â³äïîâ³äíî¿ çàáîðãîâàíîñò³ çà ïðîöåäóðîþ, âèçíà÷åíîþ ñò. 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè </FONT><FONT class="fs124">çà ðàõóíîê ãîò³âêè, ùî íàëåæèòü áîðæíèêó òà øëÿõîì ïðîäàæó ìàéíà Ïîëîíñüêî¿ Æèòëîâî-åêñïëóàòàö³éíî¿ êîíòîðè.</FONT></P>
<P class="ps6"><FONT class="fs137">Ó ÷.1 ñò. 56 ÃÏÊ Óêðà¿íè âèçíà÷åíî, ùî ïîçèâà÷ çîáîâ'ÿçàíèé ïðè ïîäàíí³ ïîçîâó íàä³ñëàòè ñòîðîíàì êîï³¿ ïîçîâíî¿ çàÿâè òà äîäàíèõ äî íå¿ äîêóìåíò³â â³äïîâ³äíî äî ê³ëüêîñò³ â³äïîâ³äà÷³â òà òðåò³õ îñ³á ëèñòîì ç îïèñîì âêëàäåííÿ.</FONT></P>
<P class="ps6"><FONT class="fs136">Çàçíà÷åíà íîðìà êîðåñïîíäóºòüñÿ ç àáç. 2 ÷. 1 ñò. 57 ÃÏÊ Óêðà¿íè, ÿêîþ âèçíà÷åíî, ùî äî ïîçîâíî¿ çàÿâè äîäàþòüñÿ äîêóìåíòè, ÿê³ ï³äòâåðäæóþòü â³äïðàâëåííÿ â³äïîâ³äà÷åâ³ êîï³¿ ïîçîâíî¿ çàÿâè ³ äîäàíèõ äî íå¿ äîêóìåíò³â.</FONT></P>
<P class="ps6"><FONT class="fs135">Òàêèé ñàìèé îáîâ'ÿçîê â³äïîâ³äíî äî ÷. 7 ñò. 11 Çàêîíó ïîêëàäàºòüñÿ íà êðåäèòîðà ó ñïðàâ³ ïðî áàíêðóòñòâî.</FONT></P>
<P class="ps6"><FONT class="fs134">Äî çàÿâè ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî Ñëàâóòñüêîþ ÎÄÏ² äîäàíî êîï³þ ñëóæáîâîãî ÷åêó òà îïèñ âêëàäåííÿ ó ö³ííèé ëèñò â³ä 21.12.2016ð. ïðî íàä³ñëàííÿ áîðæíèêó: êîï³¿ çàÿâè, êîð³íö³â ïîäàòêîâèõ âèìîã, ðîçðàõóíîê ñóì âèìîã, ³íêàñîâèõ äîðó÷åíü, êîð³íö³â ÏÏÐ, ð³øåíü ïðî çàñòîñóâàííÿ øòðàôíèõ ñàíêö³é, çâ³ò³â ïðî íàðàõóâàííÿ ºäèíîãî âíåñêó, ïîäàòêîâèõ äåêëàðàö³é ç ÏÄÂ òà ïðèáóòêó. Îäíàê âêàçàíèé ïåðåë³ê ìàòåð³àë³â ð³çíèòüñÿ ç ïåðåë³êîì ìàòåð³àë³â ÿêèé âêàçàíèé â çàÿâ³ ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî òà íàïðàâëÿâñÿ ñóäó.</FONT></P>
<P class="ps6"><FONT class="fs133">Ç ìåòîþ çàáåçïå÷åííÿ ïðàâèëüíîãî ³ îäíàêîâîãî çàñòîñóâàííÿ çàêîíîäàâñòâà ãîñïîäàðñüêèì ñóäàì Ïëåíóìîì Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ó ïîñòàíîâ³ â³ä 26.12.2011ð. ¹18 "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóäàìè ïåðøî¿ ³íñòàíö³¿" íàäàíî ðîç'ÿñíåííÿ, çîêðåìà ó ï. 3.5 âèçíà÷åíî, ùî ó ðàç³ êîëè äî ïîçîâíî¿ çàÿâè äîäàíî äîêàçè íàäñèëàííÿ â³äïîâ³äà÷åâ³ êîï³¿ ëèøå ñàìî¿ çàÿâè, àëå â³äñóòí³ äîêàçè íàäñèëàííÿ éîìó êîï³é äîäàíèõ äî íå¿ äîêóìåíò³â, òàêà çàÿâà ï³äëÿãàº ïîâåðíåííþ íà çàãàëüíèõ ï³äñòàâàõ çã³äíî ç ïóíêòîì 6 ÷àñòèíè ïåðøî¿ ñòàòò³ 63 ÃÏÊ.</FONT></P>
<P class="ps6"><FONT class="fs132">Ïóíêòîì 6 ÷àñòèíè 1 ñòàòò³ 63 ÃÏÊ Óêðà¿íè âèçíà÷åíî, ùî ñóääÿ ïîâåðòàº ïîçîâíó çàÿâó ³ äîäàí³ äî íå¿ äîêóìåíòè áåç ðîçãëÿäó, ÿêùî íå ïîäàíî äîêàç³â íàäñèëàííÿ â³äïîâ³äà÷ó êîï³¿ ïîçîâíî¿ çàÿâè ³ äîäàíèõ äî íå¿ äîêóìåíò³â.</FONT></P>
<P class="ps6"><FONT class="fs131">Òàêèì ÷èíîì, ç îãëÿäó íà íåâ³äïîâ³äí³ñòü ïîäàíî¿ çàÿâè âèìîãàì ñò. 11 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, â³äñóòí³ñòü â ïîäàíèõ ìàòåð³àëàõ &nbsp;&nbsp;äîñòàòí³õ òà äîïóñòèìèõ äîêàç³â íàÿâíîñò³ áåçñï³ðíèõ ãðîøîâèõ âèìîã êðåäèòîðà äî áîðæíèêà, çîêðåìà ð³øåíü ñóäó ïðî çàäîâîëåííÿ âèìîã êðåäèòîðà, ùî íàáðàëè çàêîííî¿ ñèëè, òà äîêàç³â íàäñèëàííÿ îñòàíí³õ áîðæíèêó, ñóä ââàæàº çà íàëåæíå çàÿâó Ñëàâóòñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ÃÓ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî Ïîëîíñüêî¿ Æèòëîâî-åêñïëóàòàö³éíî¿ êîíòîðè ïîâåðíóòè áåç ðîçãëÿäó íà ï³äñòàâ³ ï. 6 ÷. 1 ñò. 63 ÃÏÊ Óêðà¿íè òà ÷. 1 ñò. 15 Çàêîíó. </FONT></P>
<P class="ps6"><FONT class="fs130">Ïðè öüîìó, â³äïîâ³äíî äî ñò. 15 Çàêîíó òà ñò. 63 ÃÏÊ Óêðà¿íè, ïîâåðíåííÿ çàÿâè ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî íå ïåðåøêîäæàº ïîâòîðíîìó çâåðíåííþ ç òàêîþ çàÿâîþ äî ãîñïîäàðñüêîãî ñóäó ó âñòàíîâëåíîìó ïîðÿäêó. &nbsp;</FONT></P>
<P class="ps6"><FONT class="fs129">Êåðóþ÷èñü ñò. ñò. 2, 10, 11, 15 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, ñò. 57, ï. 6 ÷. 1 ñò. 63, ñò. 86 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, Ñóä -</FONT></P>
<P class="ps9"><FONT class="fs116">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps4"><FONT class="fs115">Çàÿâó</FONT><FONT class="fs128"> Ñëàâóòñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ÃÓ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî Ïîëîíñüêî¿ Æèòëîâî-åêñïëóàòàö³éíî¿ êîíòîðè </FONT><FONT class="fs114">ïîâåðíóòè &nbsp;áåç ðîçãëÿäó.</FONT></P>
<P class="ps6"><FONT class="fs127">Äîäàòîê: çàÿâà ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ç äîäàòêàìè íà 130 àðê., â òîìó ÷èñë³ îðèã³íàë ïëàò³æíîãî äîðó÷åííÿ ¹3 â³ä 20.12.2016ð.</FONT></P>
<P class="ps11"><FONT class="fs108">Ñóääÿ                                                                      À.Ì. ßðîöüêèé </FONT></P>
<P><FONT class="fs171">Â³ääðóê. 3 ïðèì.:</FONT></P>
<P><FONT class="fs170">1 - äëÿ ñóäó</FONT></P>
<P><FONT class="fs169">2- çàÿâíèêó - ì. Ñëàâóòà, âóë. Êîçàöüêà, 26.</FONT></P>
<P><FONT class="fs168">3 - Ïîëîíñüêà ÆÅÊ &nbsp;- ì. Ïîëîííå, âóë. Ðèáàëêà, 3.</FONT></P>
<P><FONT class="fs89"> </FONT></P>