<TITLE>915/27/17</TITLE>
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<P class="ps9"><FONT class="fs85"> &nbsp;</FONT><FONT class="fs156"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps3"><FONT class="fs88">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÌÈÊÎËÀ¯ÂÑÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps3"><FONT class="fs154">======================================================================</FONT></P>
<P class="ps2"><FONT class="fs87">ÓÕÂÀËÀ</FONT></P>
<P class="ps2"><FONT class="fs105"> 16 ñ³÷íÿ 2017 ðîêó &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;915/27/17 </FONT></P>
<P class="ps2"><FONT class="fs104">ì. Ìèêîëà¿â</FONT></P>
<P><FONT class="fs103">Ãîñïîäàðñüêèé ñóä Ìèêîëà¿âñüêî¿ îáëàñò³ ó ñêëàä³ ñóää³ Äàâ÷åíêî Ò.Ì.,</FONT></P>
<P><FONT class="fs153">ðîçãëÿíóâøè ìàòåð³àëè</FONT></P>
<P><FONT class="fs100">ïðî </FONT><FONT class="fs150">ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî,</FONT><FONT class="fs99"> </FONT></P>
<P class="ps5"><FONT class="fs98">âñòàíîâèâ:</FONT></P>
<P class="ps1"><FONT class="fs149">27.12.2016 Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Öåíòðàëüíîìó ðàéîí³ ì. Ìèêîëàºâà Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ìèêîëà¿âñüê³é îáëàñò³ (äàë³  ÄÏ² ó Öåíòðàëüíîìó ðàéîí³ ì. Ìèêîëàºâà) çâåðíóëàñü äî Ãîñïîäàðñüêîãî ñóäó Ìèêîëà¿âñüêî¿ îáëàñò³ ç çàÿâîþ ¹ 4790/9/14-03-10-009 â³ä 26.12.2016 ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî áîðæíèêà  Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ (ÒÎÂ) ÌÒÊ â ïîðÿäêó ñò. 11 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì (äàë³  Çàêîí ïðî áàíêðóòñòâî).</FONT></P>
<P class="ps1"><FONT class="fs148">Óõâàëîþ ñóäó â³ä 29.12.2016 ó ñïðàâ³ ¹ 915/1500/16 çàÿâó ÄÏ² ó Öåíòðàëüíîìó ðàéîí³ ì. Ìèêîëàºâà áóëî ïîâåðíóòî áåç ðîçãëÿäó, îñê³ëüêè çàÿâíèêîì, óñóïåðå÷ ïðèïèñàì ÷. 7 ñò. 11 Çàêîíó ïðî áàíêðóòñòâî, äî çàÿâè íå äîäàíî äîêàç³â âæèòòÿ óñ³õ çàõîä³â ïî ñòÿãíåííþ ïîäàòêîâîãî áîðãó.</FONT></P>
<P class="ps1"><FONT class="fs147">11.01.2017 ÄÏ² ó Öåíòðàëüíîìó ðàéîí³ ì. Ìèêîëàºâà âäðóãå çâåðíóëàñü äî Ãîñïîäàðñüêîãî ñóäó Ìèêîëà¿âñüêî¿ îáëàñò³ ç çàÿâîþ ¹ 4790/9/14-03-10-009 â³ä 26.12.2016 ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî ÒÎÂ ÌÒÊ ó ïîðÿäêó ñò. 11 Çàêîíó ïðî áàíêðóòñòâî â çâÿçêó ç íåñïðîìîæí³ñòþ áîðæíèêà ïîãàñèòè ïîäàòêîâèé áîðã ó ñóì³ 616 726,00 ãðí.</FONT></P>
<P class="ps1"><FONT class="fs97">Ðîçãëÿíóâøè çàÿâó ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî, ñóä ä³éøîâ âèñíîâêó ïðî ïîâåðíåííÿ ¿¿ çàÿâíèêó áåç ðîçãëÿäó, íà ï³äñòàâ³ íàñòóïíîãî.</FONT></P>
<P class="ps1"><FONT class="fs146">Â³äïîâ³äíî äî ÷. 1 ñò. 2 Çàêîíó ïðî áàíêðóòñòâî ïðîâàäæåííÿ ó ñïðàâàõ ïðî áàíêðóòñòâî ðåãóëþºòüñÿ öèì Çàêîíîì, ÃÏÊ Óêðà¿íè, ³íøèìè çàêîíîäàâ÷èìè àêòàìè Óêðà¿íè.</FONT></P>
<P class="ps1"><FONT class="fs145">Çã³äíî ç³ ñò. 9 Çàêîíó ïðî áàíêðóòñòâî ñïðàâè ïðî áàíêðóòñòâî ðîçãëÿäàþòüñÿ ãîñïîäàðñüêèì ñóäîì çà ïðàâèëàìè, ïåðåäáà÷åíèìè ÃÏÊ Óêðà¿íè, ç óðàõóâàííÿì îñîáëèâîñòåé, âèçíà÷åíèõ öèì Çàêîíîì.</FONT></P>
<P class="ps1"><FONT class="fs144">Â³äïîâ³äíî äî ÷. 2 ñò. 4-1 ÃÏÊ 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="ps1"><FONT class="fs143">Çã³äíî ç ÷. 3 ñò. 10 Çàêîíó ïðî áàíêðóòñòâî 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="ps1"><FONT class="fs142">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="ps1"><FONT class="fs141">Ñòàòòåþ 11 Çàêîíó ïðî áàíêðóòñòâî ÷³òêî ðåãëàìåíòîâàí³ âèìîãè, ÿêèì ïîâèííà â³äïîâ³äàòè çàÿâà ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî òà ïåðåë³ê äîêàç³â, ÿê³ ïîâèíí³ áóòè íàäàí³ äî çàÿâè ïðè çâåðíåíí³ äî ãîñïîäàðñüêîãî ñóäó ÿê áîðæíèêîì, òàê ³ êðåäèòîðàìè.</FONT></P>
<P class="ps1"><FONT class="fs140">Òàê, çàÿâà ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî ïîäàºòüñÿ áîðæíèêîì àáî êðåäèòîðîì ó ïèñüìîâ³é ôîðì³ òà ïîâèííà ì³ñòèòè: íàéìåíóâàííÿ ãîñïîäàðñüêîãî ñóäó, äî ÿêîãî ïîäàºòüñÿ çàÿâà; ³ìÿ àáî íàéìåíóâàííÿ áîðæíèêà, éîãî ì³ñöåçíàõîäæåííÿ àáî ì³ñöå ïðîæèâàííÿ, ³äåíòèô³êàö³éíèé êîä þðèäè÷íî¿ îñîáè òà ðåºñòðàö³éíèé íîìåð îáë³êîâî¿ êàðòêè ïëàòíèêà ïîäàòê³â (çà íàÿâíîñò³); ³ìÿ àáî íàéìåíóâàííÿ êðåäèòîðà, éîãî ì³ñöåçíàõîäæåííÿ àáî ì³ñöå ïðîæèâàííÿ, ³äåíòèô³êàö³éíèé êîä þðèäè÷íî¿ îñîáè òà ðåºñòðàö³éíèé íîìåð îáë³êîâî¿ êàðòêè ïëàòíèêà ïîäàòê³â (çà íàÿâíîñò³); âèêëàä îáñòàâèí, ùî º ï³äñòàâîþ äëÿ çâåðíåííÿ äî ñóäó; ïåðåë³ê äîêóìåíò³â, ùî äîäàþòüñÿ äî çàÿâè.</FONT></P>
<P class="ps1"><FONT class="fs139">Äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî äîäàþòüñÿ: äîêàçè ñïëàòè ñóäîâîãî çáîðó, êð³ì âèïàäê³â, êîëè çã³äíî ³ç çàêîíîì â³í íå ï³äëÿãàº ñïëàò³; äîâ³ðåí³ñòü ÷è ³íøèé äîêóìåíò, ùî çàñâ³ä÷óº ïîâíîâàæåííÿ ïðåäñòàâíèêà, ÿêùî çàÿâó ï³äïèñàíî ïðåäñòàâíèêîì; äîêàçè òîãî, ùî ñóìà áåçñï³ðíèõ âèìîã êðåäèòîðà (êðåäèòîð³â) ñóêóïíî ñòàíîâèòü íå ìåíøå òðüîõñîò ì³í³ìàëüíèõ ðîçì³ð³â çàðîá³òíî¿ ïëàòè, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì; ð³øåííÿ ñóäó ïðî çàäîâîëåííÿ âèìîã êðåäèòîðà, ùî íàáðàëî çàêîííî¿ ñèëè; â³äïîâ³äíà ïîñòàíîâà äåðæàâíîãî âèêîíàâöÿ àáî ïðèâàòíîãî âèêîíàâöÿ ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ ç âèêîíàííÿ âèìîã êðåäèòîðà; äîêàçè òîãî, ùî ñóìà âèìîã êðåäèòîðà (êðåäèòîð³â) íå çàáåçïå÷åíà ïîâí³ñòþ çàñòàâîþ ìàéíà áîðæíèêà (çà íàÿâíîñò³ çàñòàâè).</FONT></P>
<P class="ps1"><FONT class="fs138">Çàÿâà êðåäèòîðà, êð³ì â³äîìîñòåé, ïåðåäáà÷åíèõ ÷àñòèíîþ ïåðøîþ ö³º¿ ñòàòò³, ïîâèííà ì³ñòèòè â³äîìîñò³ ïðî ðîçì³ð âèìîã êðåäèòîðà äî áîðæíèêà ³ç çàçíà÷åííÿì îêðåìî ðîçì³ðó íåóñòîéêè (øòðàôó, ïåí³), ÿêà ï³äëÿãàº ñïëàò³.</FONT></P>
<P class="ps1"><FONT class="fs137">Äî çàÿâè êðåäèòîðà äîäàþòüñÿ òàêîæ: êîï³ÿ âèêîíàâ÷îãî äîêóìåíòà; äîêàçè íàäñèëàííÿ áîðæíèêó êîï³¿ çàÿâè ³ äîäàíèõ äî íå¿ äîêóìåíò³â; </FONT><FONT class="fs107">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="ps1"><FONT class="fs136">Ïðè öüîìó, ÄÏ² ó Öåíòðàëüíîìó ðàéîí³ ì. Ìèêîëàºâà çàÿâëåíî êëîïîòàííÿ ïðî çìåíøåííÿ ñïëàòè ñóäîâîãî çáîðó â çâÿçêó ç íåäîñòàòí³ñòþ ô³íàíñóâàííÿ ç äåðæàâíîãî áþäæåòó Óêðà¿íè.</FONT></P>
<P class="ps1"><FONT class="fs135">Â³äïîâ³äíî äî ñò. 8 Çàêîíó Óêðà¿íè Ïðî ñóäîâèé çá³ð âðàõîâóþ÷è ìàéíîâèé ñòàí ñòîðîíè, ñóä ìîæå ñâîºþ óõâàëîþ â³äñòðî÷èòè àáî ðîçñòðî÷èòè ñïëàòó ñóäîâîãî çáîðó íà ïåâíèé ñòðîê, àëå íå äîâøå í³æ äî óõâàëåííÿ ñóäîâîãî ð³øåííÿ ó ñïðàâ³.</FONT></P>
<P class="ps1"><FONT class="fs134">Ñóä ìîæå çìåíøèòè ðîçì³ð ñóäîâîãî çáîðó àáî çâ³ëüíèòè â³ä éîãî ñïëàòè íà ï³äñòàâ³, çàçíà÷åí³é ó ÷àñòèí³ ïåðø³é ö³º¿ ñòàòò³.</FONT></P>
<P class="ps1"><FONT class="fs133">Â³äïîâ³äíî äî ï. 3.1, 3.2 Ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 21.02.2013 ¹ 7 Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó VI Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó ç îñòàíí³ìè çì³íàìè òà äîïîâíåííÿìè, ºäèíîþ ï³äñòàâîþ äëÿ â÷èíåííÿ ãîñïîäàðñüêèì ñóäîì ä³é, çàçíà÷åíèõ ó ñòàòò³ 8 Çàêîíó, º âðàõóâàííÿ íèì ìàéíîâîãî ñòàíó ñòîð³í. Êëîïîòàííÿ ïðî â³äñòðî÷åííÿ (ðîçñòðî÷åííÿ) ñïëàòè ñóäîâîãî çáîðó, çìåíøåííÿ éîãî ðîçì³ðó àáî çâ³ëüíåííÿ â³ä éîãî ñïëàòè ìîæå áóòè âèêëàäåíå â çàÿâ³ ÷è ñêàðç³, ÿê³ ïîäàþòüñÿ äî ãîñïîäàðñüêîãî ñóäó, àáî îêðåìèì äîêóìåíòîì. Îñîáà, ÿêà çàÿâëÿº â³äïîâ³äíå êëîïîòàííÿ, ïîâèííà íàâåñòè äîâîäè ³ ïîäàòè äîêàçè íà ï³äòâåðäæåííÿ òîãî, ùî ¿¿ ìàéíîâèé ñòàí ïåðåøêîäæàâ (ïåðåøêîäæàº) ñïëàò³ íåþ ñóäîâîãî çáîðó ó âñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³. Ïðè öüîìó îñê³ëüêè ñòàòòåþ 129 Êîíñòèòóö³¿ Óêðà¿íè ÿê îäíó ³ç çàñàä ñóäî÷èíñòâà âèçíà÷åíî ð³âí³ñòü óñ³õ ó÷àñíèê³â ñóäîâîãî ïðîöåñó ïåðåä çàêîíîì ³ ñóäîì, îòæå â òîìó ÷èñë³ é îðãàí³â äåðæàâíî¿ âëàäè, òî ñàì³ ëèøå îáñòàâèíè, ïîâÿçàí³ ç ô³íàíñóâàííÿì óñòàíîâè ÷è îðãàí³çàö³¿ ç äåðæàâíîãî áþäæåòó Óêðà¿íè òà â³äñóòí³ñòþ ó íüîìó êîøò³â, ïðèçíà÷åíèõ äëÿ ñïëàòè ñóäîâîãî çáîðó, íå ìîæóòü ââàæàòèñÿ ï³äñòàâîþ äëÿ çâ³ëüíåííÿ â³ä òàêî¿ ñïëàòè. Ãîñïîäàðñüêèé ñóä âïðàâ³ â÷èíèòè ä³¿, ïðî ÿê³ éäåòüñÿ ó ñòàòò³ 8 Çàêîíó, ³ ç³ ñâîº¿ ³í³ö³àòèâè ç íàâåäåííÿì â óõâàë³ â³äïîâ³äíèõ ìîòèâ³â.</FONT></P>
<P class="ps1"><FONT class="fs132">Âðàõîâóþ÷è âèùåâèêëàäåíå, ðîçãëÿíóâøè êëîïîòàííÿ çàÿâíèêà, ãîñïîäàðñüêèé ñóä íå âáà÷àº ï³äñòàâ äëÿ éîãî çàäîâîëåííÿ.</FONT></P>
<P class="ps1"><FONT class="fs131">Îòæå, çàÿâíèêîì íå íàäàíî ñóäó äîêàçè ñïëàòè ñóäîâîãî çáîðó ó âñòàíîâëåíèõ çàêîíîì ïîðÿäêó òà ðîçì³ð³.</FONT></P>
<P class="ps1"><FONT class="fs130">Îêð³ì öüîãî, çà çì³ñòîì ÷. 1 ñò. 3 Çàêîíó Óêðà¿íè Ïðî âèêîíàâ÷å ïðîâàäæåííÿ (ó ðåäàêö³¿ Çàêîíó, ùî ä³ÿëà äî 05.10.2016) ó âèïàäêàõ, ïåðåäáà÷åíèõ çàêîíîì, ð³øåííÿ ñóä³â òà ³íøèõ îðãàí³â ùîäî ñòÿãíåííÿ êîøò³â âèêîíóþòüñÿ îðãàíàìè äîõîä³â ³ çáîð³â, áàíêàìè òà ³íøèìè ô³íàíñîâèìè óñòàíîâàìè.</FONT></P>
<P class="ps1"><FONT class="fs129">Çã³äíî ç ï. 41.2 ñò. 41 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè (äàë³  ÏÊ 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="ps1"><FONT class="fs128">Ïîðÿäîê ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ïëàòíèê³â ïîäàòê³â ðåãóëþºòüñÿ ñò. ñò. 95-99 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps1"><FONT class="fs127">Â³äïîâ³äíî äî ï. 95.1 ñò. 95 ÏÊ 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="ps1"><FONT class="fs126">Çã³äíî ç àáç. 1 ï. 95.3 ñò. 95 ÏÊ 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="ps1"><FONT class="fs125">Îòæå, çã³äíî ç ïîëîæåííÿìè ñò. 95 ÏÊ Óêðà¿íè, ÷. 3 ñò. 10 òà ÷. 7 ñò. 11 Çàêîíó ïðî áàíêðóòñòâî, äîêàçàìè íà ï³äòâåðäæåííÿ áåçñï³ðíîñò³ ãðîøîâèõ âèìîã ³í³ö³þþ÷îãî êðåäèòîðà  êîíòðîëþþ÷îãî îðãàíó, 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="ps1"><FONT class="fs124">Ó ÿêîñò³ òàêèõ äîêàç³â çàÿâíèêîì äî ìàòåð³àë³â çàÿâè äîäàíî, çîêðåìà, êîï³¿ ïîñòàíîâ Ìèêîëà¿âñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 25.04.2014 ó ñïðàâ³ ¹ 814/1101/14, â³ä 17.07.2014 ó ñïðàâ³ ¹ 814/1879/14, à òàêîæ 7-òè ³íêàñîâèõ äîðó÷åíü (¹¹ 128, 129, 130 â³ä 07.05.2014 òà ¹¹ 102, 103, 104, 105 â³ä 02.09.2016).</FONT></P>
<P class="ps1"><FONT class="fs123">Çã³äíî äàíèõ ÄÏ² ó Öåíòðàëüíîìó ðàéîí³ ì. Ìèêîëàºâà ïðî áàíê³âñüê³ ðàõóíêè ÒÎÂ ÌÒÊ, çà áîðæíèêîì îáë³êîâóþòüñÿ â³äêðèòèìè òàê³ ðàõóíêè:</FONT></P>
<P class="ps1"><FONT class="fs119">ßê âáà÷àºòüñÿ ³ç íàäàíèõ çàÿâíèêîì äîêàç³â, ÄÏ² ó Öåíòðàëüíîìó ðàéîí³ ì. Ìèêîëàºâà íå íàïðàâëÿëèñü ³íêàñîâ³ äîðó÷åííÿ äî ÀÒ ÓêðÑèááàíê ïî ðàõóíêàì áîðæíèêà ïðî ñòÿãíåííÿ ç ÒÎÂ ÌÒÊ ïîäàòêîâîãî áîðãó çà ïîñòàíîâîþ Ìèêîëà¿âñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 25.04.2014 ó ñïðàâ³ ¹ 814/1101/14, äî Ô³ë³¿ ÏÀÒ Åíåðãîáàíê â ì. Ìèêîëà¿â ïðî ñòÿãíåííÿ ç ÒÎÂ ÌÒÊ ïîäàòêîâîãî áîðãó çà ïîñòàíîâîþ Ìèêîëà¿âñüêîãî îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 17.07.2014 ó ñïðàâ³ ¹ 814/1879/14.</FONT></P>
<P class="ps1"><FONT class="fs118">Òàêèì ÷èíîì, óñóïåðå÷ ïðèïèñàì ÷. 7 ñò. 11 Çàêîíó ïðî áàíêðóòñòâî, êðåäèòîðîì äî çàÿâè íå äîäàíî äîêàç³â âæèòòÿ óñ³õ çàõîä³â ïî ñòÿãíåííþ ïîäàòêîâîãî áîðãó.</FONT></P>
<P class="ps1"><FONT class="fs117">Ïðè öüîìó, ãîñïîäàðñüêèé ñóä çàçíà÷àº, ùî îáñòàâèíè íàÿâíîñò³ ï³äñòàâ äëÿ ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî âñòàíîâëþþòüñÿ ãîñïîäàðñüêèì ñóäîì íà ñòàä³¿ ïðèéíÿòòÿ â³äïîâ³äíî¿ çàÿâè, òîìó â³äïîâ³äí³ äîêàçè ìàþòü áóòè ïîäàí³ çàÿâíèêîì äî ìîìåíòó ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³; ìîæëèâîñò³ âèòðåáóâàííÿ âêàçàíèõ äîêóìåíò³â íà â³äì³íó â³ä ïîçîâíîãî ïðîâàäæåííÿ Çàêîí Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì íå ïåðåäáà÷àº.</FONT></P>
<P class="ps1"><FONT class="fs116">Äîñë³äæåííÿ âêàçàíèõ îáñòàâèí ìàº ³ñòîòíå çíà÷åííÿ äëÿ ïðàâèëüíîãî âèð³øåííÿ ñïîðó.</FONT></P>
<P class="ps1"><FONT class="fs115">Ó â³äïîâ³äíîñò³ äî ïîëîæåíü ÷. 1 ñò. 15 Çàêîíó ïðî áàíêðóòñòâî 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="ps1"><FONT class="fs114">Çã³äíî ç ï. ï. 3, 4 ÷. 1 ñò. 63 ÃÏÊ Óêðà¿íè ñóääÿ ïîâåðòàº ïîçîâíó çàÿâó ³ äîäàí³ äî íå¿ äîêóìåíòè áåç ðîçãëÿäó, ÿêùî: ó ïîçîâí³é çàÿâ³ íå âêàçàíî îáñòàâèí, íà ÿêèõ ´ðóíòóºòüñÿ ïîçîâíà âèìîãà, äîêàç³â, ùî ï³äòâåðäæóþòü âèêëàäåí³ â çàÿâ³ îáñòàâèíè, îá´ðóíòîâàíèé ðîçðàõóíîê ñòÿãóâàíî¿ ÷è îñïîðþâàíî¿ ñóìè; íå ïîäàíî äîêàç³â ñïëàòè ñóäîâîãî çáîðó ó âñòàíîâëåíèõ ïîðÿäêó òà ðîçì³ð³.</FONT></P>
<P class="ps1"><FONT class="fs113">Âðàõîâóþ÷è âèêëàäåíå, ñóä ââàæàº çà íåîáõ³äíå ïîâåðíóòè çàÿâó òà äîäàí³ äî íå¿ äîêóìåíòè çàÿâíèêó áåç ðîçãëÿäó.</FONT></P>
<P class="ps1"><FONT class="fs112">Ïîâåðíåííÿ çàÿâè ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî íå ïåðåøêîäæàº ïîâòîðíîìó çâåðíåííþ ç òàêîþ çàÿâîþ äî ãîñïîäàðñüêîãî ñóäó ó âñòàíîâëåíîìó ïîðÿäêó (÷. 2 ñò. 15 Çàêîíó ïðî áàíêðóòñòâî).</FONT></P>
<P class="ps1"><FONT class="fs111">Çã³äíî ç ÷. 3 ñò. 63 ÃÏÊ Óêðà¿íè ïîâåðíåííÿ ïîçîâíî¿ çàÿâè íå ïåðåøêîäæàº ïîâòîðíîìó çâåðíåííþ ç íåþ äî ãîñïîäàðñüêîãî ñóäó â çàãàëüíîìó ïîðÿäêó ï³ñëÿ óñóíåííÿ äîïóùåíîãî ïîðóøåííÿ.</FONT></P>
<P class="ps1"><FONT class="fs94">Êåðóþ÷èñü ñò. ñò. 10, 11, 15 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, ï. ï. 3, 4 ÷. 1 ñò. 63, ñò. 86 Ãîñïîäàðñüêîãî</FONT><FONT class="fs110"> </FONT><FONT class="fs93">ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä, </FONT></P>
<P class="ps4"><FONT class="fs96">Ó Õ Â À Ë È Â:</FONT></P>
<P class="ps1"><FONT class="fs109">Çàÿâó ¹ 4790/9/14-03-10-009 â³ä 26.12.2016 òà äîäàí³ äî íå¿ äîêóìåíòè ïîâåðíóòè Äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó Öåíòðàëüíîìó ðàéîí³ ì. Ìèêîëàºâà Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ìèêîëà¿âñüê³é îáëàñò³ áåç ðîçãëÿäó.</FONT></P>
<P><FONT class="fs90">          Ñóääÿ                                                                                Ò.Ì. Äàâ÷åíêî </FONT></P>