<TITLE>903/455/16</TITLE>
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<P class="ps16"><FONT class="fs86"> &nbsp;&nbsp;&nbsp;</FONT><FONT class="fs155"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps11"><FONT class="fs89">Ð²ÂÍÅÍÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps9"><FONT class="fs88">ÓÕÂÀËÀ</FONT></P>
<P class="ps9"><FONT class="fs108">ïðî ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè äî ïðîâàäæåííÿ</FONT></P>
<P class="ps9"> "28" ãðóäíÿ 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;&nbsp;&nbsp;Ñïðàâà ¹ 903/455/16 &nbsp;</P>
<P><FONT class="fs107">Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿:</FONT></P>
<P><FONT class="fs106">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="fs91">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;Äåìÿí÷óê Þ.Ã.</P>
<P> <FONT class="fs105">ñóää³ &nbsp;</FONT><FONT class="fs153">&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;Äóæè÷ Ñ.Ï. , <BR>
&nbsp;<FONT class="fs104">ñóää³ &nbsp;</FONT><FONT class="fs152">&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;Ìàì÷åíêî Þ.À. &nbsp;&nbsp;</P>
<P class="ps5">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="ps5"><FONT class="fs95">çà çàÿâîþ</FONT><FONT class="fs113"> </FONT>Ëóöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ÃÓ ÄÔÑ ó Âîëèíñüê³é îáëàñò³</P>
<P class="ps5"><FONT class="fs94">äî</FONT><FONT class="fs112"> </FONT>Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ &nbsp;"Ìàâåêñ" </P>
<P class="ps5"><FONT class="fs93">ïðî</FONT><FONT class="fs111"> </FONT>áàíêðóòñòâî</P>
<P class="ps9"><FONT class="fs103">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps7">Óõâàëàìè Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 09.11.2016 òà â³ä 30.11.2016 ó ñïðàâ³ ¹903/455/16 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="ps8">Ëóöüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ÃÓ ÄÔÑ ó Âîëèíñüê³é îáëàñò³ âòðåòº çâåðíóëàñÿ äî Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ 19.12.2016 (ï³äòâåðäæóºòüñÿ øòåìïåëåì ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó).</P>
<P class="ps8">Îñê³ëüêè, ñêàðæíèêîì áóëî ïðîïóùåíî ñòðîê ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè, â³í çâåðíóâñÿ ç êëîïîòàííÿì ïðî ïîíîâëåííÿ òàêîãî.</P>
<P class="ps8">Ðîçãëÿíóâøè çàÿâëåíå êëîïîòàííÿ, êîëåã³ÿ ñóää³â ââàæàº çà íåîáõ³äíå âêàçàòè òàêå.</P>
<P class="ps8">Òàê, ó â³äïîâ³äíîñò³ äî ñòàòò³ 93 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè: àïåëÿö³éíà ñêàðãà ïîäàºòüñÿ íà ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ïðîòÿãîì äåñÿòè äí³â, à íà óõâàëó ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó - ïðîòÿãîì ï'ÿòè äí³â ç äíÿ ¿õ îãîëîøåííÿ ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì. Ó ðàç³ ÿêùî â ñóäîâîìó çàñ³äàíí³ áóëî îãîëîøåíî ëèøå âñòóïíó òà ðåçîëþòèâíó ÷àñòèíó ð³øåííÿ, çàçíà÷åíèé ñòðîê îá÷èñëþºòüñÿ ç äíÿ ï³äïèñàííÿ ð³øåííÿ, îôîðìëåíîãî â³äïîâ³äíî äî ñòàòò³ 84 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè. Àïåëÿö³éíà ñêàðãà, ÿêà ïîäàíà ï³ñëÿ çàê³í÷åííÿ ñòðîê³â, óñòàíîâëåíèõ ö³ºþ ñòàòòåþ, ïîâåðòàºòüñÿ, ÿêùî àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä çà çàÿâîþ îñîáè, ÿêà ¿¿ ïîäàëà, íå çíàéäå ï³äñòàâ äëÿ ïîíîâëåííÿ ñòðîêó, ïðî ùî ïîñòàíîâëÿºòüñÿ óõâàëà. Ðîçãëÿä çàÿâè îñîáè ïðî ïîíîâëåííÿ ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè çä³éñíþºòüñÿ îäíèì ³ç ñóää³â êîëåã³¿ ñóää³â àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó, ñêëàä ÿêî¿ âèçíà÷åíèé ïðè ðåºñòðàö³¿ ñïðàâè â³äïîâ³äíî äî ïîëîæåíü ÷àñòèíè ÷åòâåðòî¿ ñòàòò³ 91 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</P>
<P class="ps8">Â³äïîâ³äíî äî ñòàòò³ 55 Êîíñòèòóö³¿ Óêðà¿íè: êîæåí ìàº ïðàâî áóäü-ÿêèìè íå çàáîðîíåíèìè çàêîíîì çàñîáàìè çàõèùàòè ñâî¿ ïðàâà ³ ñâîáîäè â³ä ïîðóøåíü ³ ïðîòèïðàâíèõ ïîñÿãàíü.</P>
<P class="ps8">Çã³äíî ïðèïèñ³â ñòàòò³ 2 Çàêîíó Óêðà¿íè "Ïðî ñóäîóñòð³é ³ ñòàòóñ ñóää³â" ñóä, çä³éñíþþ÷è ïðàâîñóääÿ íà çàñàäàõ âåðõîâåíñòâà ïðàâà, çàáåçïå÷óº êîæíîìó ïðàâî íà ñïðàâåäëèâèé ñóä òà ïîâàãó äî ³íøèõ ïðàâ ³ ñâîáîä, ãàðàíòîâàíèõ Êîíñòèòóö³ºþ ³ çàêîíàìè Óêðà¿íè, à òàêîæ ì³æíàðîäíèìè äîãîâîðàìè, çãîäà íà îáîâ'ÿçêîâ³ñòü ÿêèõ íàäàíà Âåðõîâíîþ Ðàäîþ Óêðà¿íè.</P>
<P class="ps8">×àñòèíîþ 3 ñòàòò³ 3 Çàêîíó Óêðà¿íè "Ïðî ñóäîóñòð³é ³ ñòàòóñ ñóää³â" âñòàíîâëåíî, ùî: ñóäîâà ñèñòåìà çàáåçïå÷óº äîñòóïí³ñòü ïðàâîñóääÿ äëÿ êîæíî¿ îñîáè â ïîðÿäêó, âñòàíîâëåíîìó Êîíñòèòóö³ºþ òà çàêîíàìè Óêðà¿íè. </P>
<P class="ps8">Êîæíîìó ãàðàíòóºòüñÿ çàõèñò éîãî ïðàâ, ñâîáîä òà çàêîííèõ ³íòåðåñ³â íåçàëåæíèì ³ áåçñòîðîíí³ì ñóäîì, óòâîðåíèì â³äïîâ³äíî äî çàêîíó. Äëÿ çàáåçïå÷åííÿ ñïðàâåäëèâîãî òà íåóïåðåäæåíîãî ðîçãëÿäó ñïðàâ ó ðîçóìí³ ñòðîêè, âñòàíîâëåí³ çàêîíîì, â Óêðà¿í³ ä³þòü ñóäè ïåðøî¿, àïåëÿö³éíî¿, êàñàö³éíî¿ ³íñòàíö³é ³ Âåðõîâíèé Ñóä Óêðà¿íè. Êîæåí ìàº ïðàâî íà ó÷àñòü ó ðîçãëÿä³ ñâîº¿ ñïðàâè ó âèçíà÷åíîìó ïðîöåñóàëüíèì çàêîíîì ïîðÿäêó â ñóä³ áóäü-ÿêî¿ ³íñòàíö³¿. ²íîçåìö³, îñîáè áåç ãðîìàäÿíñòâà òà ³íîçåìí³ þðèäè÷í³ îñîáè ìàþòü ïðàâî íà ñóäîâèé çàõèñò â Óêðà¿í³ íàð³âí³ ç ãðîìàäÿíàìè ³ þðèäè÷íèìè îñîáàìè Óêðà¿íè. </P>
<P class="ps8">Í³õòî íå ìîæå áóòè ïîçáàâëåíèé ïðàâà íà ðîçãëÿä éîãî ñïðàâè â ñóä³, äî ï³äñóäíîñò³ ÿêîãî âîíà â³äíåñåíà ïðîöåñóàëüíèì çàêîíîì .</P>
<P class="ps8">Êîíñòèòóö³éíå ïðàâî íà ñóäîâèé çàõèñò ïåðåäáà÷àº ÿê íåâ³ä'ºìíó ÷àñòèíó òàêîãî çàõèñòó ìîæëèâ³ñòü ïîíîâëåííÿ ïîðóøåíèõ ïðàâ ³ ñâîáîä ãðîìàäÿí, ïðàâîì³ðí³ñòü âèìîã ÿêèõ âñòàíîâëåíà â íàëåæí³é ñóäîâ³é ïðîöåäóð³ ³ ôîðìàë³çîâàíà â ñóäîâîìó ð³øåíí³, ³ êîíêðåòí³ ãàðàíò³¿, ÿê³ äîçâîëÿëè á ðåàë³çîâóâàòè éîãî â ïîâíîìó îá'ºì³ ³ çàáåçïå÷óâàòè åôåêòèâíå ïîíîâëåííÿ â ïðàâàõ çà äîïîìîãîþ ïðàâîñóääÿ, ÿêå â³äïîâ³äàº âèìîãàì ñïðàâåäëèâîñò³, ùî óçãîäæóºòüñÿ òàêîæ ç³ ñòàòò³ 13 Êîíâåíö³¿ ïðî çàõèñò ïðàâ ëþäèíè ³ îñíîâíèõ ñâîáîä.</P>
<P class="ps8">Ãîñïîäàðñüêèé ïðîöåñóàëüíèé êîäåêñ Óêðà¿íè íå ïîâ'ÿçóº ïðàâî ñóäó â³äíîâèòè ïðîïóùåíèé ïðîöåñóàëüíèé ñòðîê ëèøå ç ïåâíèì êîëîì îáñòàâèí, ùî ñïðè÷èíèëè ïðîïóñê ñòðîêó.</P>
<P class="ps8">Áåðó÷è äî óâàãè íåâ³äêëàäíå óñóíåííÿ ñêàðæíèêîì íåäîë³ê³â, äîïóùåíèõ ïðè ïåðâ³ñíèõ çâåðíåííÿõ ³ç àïåëÿö³éíîþ ñêàðãîþ, ç óðàõóâàííÿì ïåðåäáà÷åíîãî ÷àñòèíîþ ÷åòâåðòîþ ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ïðàâà íà ïîâòîðíå ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè, ñóääÿ ââàæàº, ùî ñòðîê íà àïåëÿö³éíå îñêàðæåííÿ â äàíîìó âèïàäêó áóâ ïðîïóùåíèé ç ïîâàæíèõ ïðè÷èí ³ ï³äëÿãàº ïîíîâëåííþ.</P>
<P class="ps8">Ïåðåâ³ðèâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè, ¿õ â³äïîâ³äí³ñòü âèìîãàì ÃÏÊ Óêðà¿íè, êîëåã³ÿ ñóää³â Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó âñòàíîâèëà, ùî ïîäàí³ ìàòåð³àëè º äîñòàòí³ìè äëÿ ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè äî ïðîâàäæåííÿ.</P>
<P class="ps8">Êåðóþ÷èñü ñò.53, 93, 94, 91-98 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä, - </P>
<P class="ps9"><FONT class="fs102">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps7">1. Ïîíîâèòè<FONT class="fs101"> </FONT>Ëóöüê³é îá'ºäíàí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ÃÓ ÄÔÑ ó Âîëèíñüê³é îáëàñò³ ñòðîê íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó<FONT class="fs100"> </FONT>íà óõâàëó ãîñïîäàðñüêîãî ñóäó Âîëèíñüêî¿ îáëàñò³ â³ä 19.09.2016 ð. ó ñïðàâ³ ¹903/455/16 </P>
<P class="ps15">2. Ïðèéíÿòè àïåëÿö³éíó ñêàðãó äî ïðîâàäæåííÿ. </P>
<P class="ps12">4. Ó÷àñíèêàì ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî íàäàòè ñóäîâ³é êîëåã³¿ ÷åðåç êàíöåëÿð³þ Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³äçèâ íà àïåëÿö³éíó ñêàðãó, äîêóìåíòè â îá´ðóíòóâàííÿ ñâî¿õ çàïåðå÷åíü.</P>
<P class="ps3">5. Ó÷àñòü ó÷àñíèê³â ñóäîâîãî ïðîöåñó â ñóäîâîìó çàñ³äàíí³ âèçíà÷èòè íà âëàñíèé ðîçñóä.</P>
<P class="ps3"><FONT class="fs110">Óõâàëà íàïðàâëÿºòüñÿ ðåêîìåíäîâàíèì ëèñòîì, òîìó íåÿâêà ïîâíîâàæåíèõ ïðåäñòàâíèê³â â ñóäîâå çàñ³äàííÿ íå º ïåðåøêîäîþ äëÿ ðîçãëÿäó àïåëÿö³éíî¿ ñêàðãè ïî ñóò³ çà íàÿâíèìè ó ñïðàâ³ ìàòåð³àëàìè.</FONT></P>
<P><FONT class="fs99">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><FONT class="fs98">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;Äóæè÷ Ñ.Ï. &nbsp;</FONT></P>
<P><FONT class="fs75"><BR>
</FONT><FONT class="fs97">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;Ìàì÷åíêî Þ.À. &nbsp;</FONT></P>
<P><FONT class="fs157"> </FONT></P>