<TITLE>920/1141/16</TITLE>
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<P class="ps17"><FONT class="fs32"> </FONT><FONT class="fs28"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps12"><FONT class="fs87">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps10"><FONT class="fs86">ÓÕÂÀËÀ</FONT></P>
<P class="ps10"><FONT class="fs103">ïðî ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè äî ïðîâàäæåííÿ</FONT></P>
<P><FONT class="fs141"> "06" ëþòîãî 2017 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;Ñïðàâà ¹ 920/1141/16 &nbsp;</FONT></P>
<P class="ps8"><FONT class="fs94">Õàðê³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿ ñóää³â: ãîëîâóþ÷èé ñóääÿ Øóòåíêî ².À., ñóääÿ Çäîðîâêî Ë.Ì., ñóääÿ Ïëàõîâ Î.Â., </FONT></P>
<P class="ps6"><FONT class="fs140">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Ñóìàõ ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³ (</FONT><FONT class="fs102">âõ. ¹385 Ñ/2)</FONT><FONT class="fs139"> íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 24.01.17 ó ñïðàâ³ ¹ 920/1141/16 </FONT></P>
<P class="ps6"><FONT class="fs93">çà &nbsp;çàÿâîþ </FONT><FONT class="fs138">&nbsp;&nbsp;&nbsp;Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Ñóìàõ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³</FONT></P>
<P class="ps6"><FONT class="fs92">äî</FONT><FONT class="fs137"> &nbsp;ÒÎÂ &nbsp;"Íîìàê-²íâåñò" </FONT></P>
<P class="ps6"><FONT class="fs91">ïðî</FONT><FONT class="fs106"> ïðî âèçíàííÿ áàíêðóòîì,</FONT><FONT class="fs136"> </FONT></P>
<P class="ps10"><FONT class="fs101">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps8"><FONT class="fs135">Ó ëèñòîïàä³ 2016 ÄÏ² â ì. Ñóìàõ çâåðíóëàñÿ äî ñóäó ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ÒÎÂ "Íîìàê ²íâåñò".</FONT></P>
<P class="ps0"><FONT class="fs133">Â³äìîâëÿþ÷è ó ïîðóøåíí³ ïðîâàäæåííÿ ó ñïðàâ³, ãîñïîäàðñüêèé ñóä Ñóìñüêî¿ îáëàñò³ çàçíà÷èâ, ùî ÄÏ² â ì. Ñóìàõ çâåðíóëàñÿ äî ñóäó ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ÒÎÂ "Íîìàê ²íâåñò" 22.11.2016 ðîêó, </FONT><FONT class="fs108">òîáòî, çàÿâëåí³ âèìîãè íå áóëè çàäîâîëåí³ áîðæíèêîì ïðîòÿãîì ìåíø, í³æ òðüîõ ì³ñÿö³â ï³ñëÿ âñòàíîâëåíîãî äëÿ ¿õ ïîãàøåííÿ ñòðîêó,</FONT><FONT class="fs132"> îñê³ëüêè ³íêàñîâå äîðó÷åííÿ ïðî ñòÿãíåííÿ áóëî ïðåäÿâëåíî 28.09.2016 ðîêó.</FONT></P>
<P class="ps0"><FONT class="fs131">Â³äïîâ³äíî ï. 12 ²íôîðìàö³éíîãî ëèñòà ¹ 01-06/606/2013 â³ä 28.03.2013 ðîêó "Ïðî Çàêîí Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" (ó ðåäàêö³¿ Çàêîíó Óêðà¿íè â³ä 22.12.2011 ðîêó ¹ 4212-VI) ñòðîê íåâèêîíàííÿ áîðæíèêîì ãðîøîâîãî çîáîâÿçàííÿ (ïîäàòêîâîãî çîáîâÿçàííÿ) äëÿ âèçíà÷åííÿ íåïëàòîñïðîìîæíîñò³ áîðæíèêà ïî÷èíàºòüñÿ ç ìîìåíòó ïðèéíÿòòÿ áàíêîì ïëàòíèêà (áîðæíèêà) ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, îñê³ëüêè ñïèñàííÿ öèõ êîøò³â çä³éñíþºòüñÿ â³äïîâ³äíî äî óìîâ ³ ïîðÿäêó, âèçíà÷åíèõ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè.</FONT></P>
<P class="ps14"><FONT class="fs130">Âðàõîâóþ÷è çàçíà÷åíå, ñóä ïåðøî¿ ³íñòàíö³¿ ä³éøîâ âèñíîâêó ïðî â³äñóòí³ñòü ïðàâîâèõ ï³äñòàâ äëÿ ïîðóøåííÿ ïðîâàäæåííÿ ó äàí³é ñïðàâ³ ïðî áàíêðóòñòâî.</FONT></P>
<P class="ps0"><FONT class="fs129">ÄÏ² ó ì. Ñóìàõ ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³ íå ïîãîäèëàñü ç óõâàëîþ ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ ïðî â³äìîâó ó ïîðóøåíí³ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî ÒÎÂ "Íîìàê ²íâåñò" òà çâåðíóëàñü ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ââàæàº, ùî ïðè âèíåñåíí³ îñêàðæóâàíî¿ óõâàëè ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì íå ïîâíî äîñë³äæåíî îáñòàâèíè ñïðàâè, ùî ïðèçâåëî äî ïîìèëêîâîãî âèñíîâêó, ÿêèé ïîêëàäåíèé â îñíîâó óõâàëè ïðî â³äìîâó ó ïîðóøåíí³ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî. Àïåëÿíò ïðîñèòü ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ ïðî â³äìîâó ó ïîðóøåíí³ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî, à ñïðàâó ïåðåäàòè íà ðîçãëÿä äî ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³.</FONT></P>
<P class="ps0"><FONT class="fs128">Îäíî÷àñíî ç àïåëÿö³éíîþ ñêàðãîþ àïåëÿíòîì ïîäàíî êëîïîòàííÿ (âõ. 1195 â³ä 02.02.2017), â ÿêîìó â³í ïðîñèòü â³äñòðî÷èòè ÄÏ² ó ì. Ñóìàõ ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³ ñïëàòó ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ ïðî â³äìîâó ó ïîðóøåíí³ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî.</FONT></P>
<P class="ps0"><FONT class="fs127">Â îá´ðóíòóâàííÿ çàÿâëåíîãî êëîïîòàííÿ âêàçóº íà òå, ùî ÄÏ² º áþäæåòíîþ óñòàíîâîþ, ÿêà ô³íàíñóºòüñÿ ç Äåðæàâíîãî áþäæåòó Óêðà¿íè.</FONT></P>
<P class="ps0"><FONT class="fs126">Íà ðàõóíêàõ ÄÏ² ó ì. Ñóìàõ ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³ ñòàíîì íà ìîìåíò çâåðíåííÿ ç àïåëÿö³éíîþ ñêàðãîþ çà êîäîì 280 (³íø³ âèòðàòè) îáë³êîâóþòüñÿ êîøòè â ñóì³ - 0,00 ãðí., ùî óíåìîæëèâëþº ñâîº÷àñíó ñïëàòó àïåëÿíòîì ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè.</FONT></P>
<P class="ps0"><FONT class="fs125">Ïðîñèòü ñóä âðàõóâàòè çàòðèìêó â³äïîâ³äíîãî ô³íàíñóâàííÿ íà ïî÷àòêó áþäæåòíîãî 2017 ðîêó òà â³äñóòí³ñòü êîøò³â íà ðàõóíêàõ ÄÏ² ó ì. Ñóìàõ ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³ äëÿ ñïëàòè ñóäîâîãî çáîðó òà çàäîâîëüíèòè êëîïîòàííÿ ³ â³äñòðî÷èòè ñïëàòó ñóäîâîãî çáîðó äî ïðèéíÿòòÿ ñóäîâîãî ð³øåííÿ çà ðåçóëüòàòàìè àïåëÿö³éíîãî ïðîâàäæåííÿ ó äàí³é ñïðàâ³.</FONT></P>
<P class="ps14"><FONT class="fs124">Â³äïîâ³äíî äî ñò.8 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð"</FONT> <FONT class="fs123">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="ps14"><FONT class="fs122">Çà ïðèïèñàìè ï.3.2 Ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 21.02.2013 N 7 "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó VI Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè" ó ðàç³ â³äñòðî÷åííÿ àáî ðîçñòðî÷åííÿ ñïëàòè ñóäîâîãî çáîðó ãîñïîäàðñüêèé ñóä ïîâèíåí çàçíà÷èòè â óõâàë³ (ïðî ïðèéíÿòòÿ çàÿâè ÷è ñêàðãè äî ïðîâàäæåííÿ àáî â ³íø³é) êîíêðåòíèé ñòðîê (ñòðîêè) ñïëàòè ñóäîâîãî çáîðó, ÿêèé (ÿê³) íå ìîæå áóòè ï³çí³øèì çà äàòó, íà ÿêó ñóäîì ïðèçíà÷åíî ðîçãëÿä çàÿâè ÷è ñêàðãè. Ó ðàç³ ïåðåíåñåííÿ ö³º¿ äàòè (â çâ'ÿçêó ç â³äêëàäåííÿì ðîçãëÿäó ñïðàâè àáî ç ³íøèõ ïðè÷èí) â³äïîâ³äíî ìîæå áóòè ïðîäîâæåíî é ñòðîê (ñòðîêè), íà ÿê³ â³äñòðî÷åíî àáî ðîçñòðî÷åíî ñïëàòó ñóäîâîãî çáîðó, ïðî ùî ãîñïîäàðñüêèì ñóäîì çàçíà÷àºòüñÿ ó â³äïîâ³äí³é óõâàë³.</FONT></P>
<P class="ps15"><FONT class="fs121">Âðàõîâóþ÷è âèêëàäåíå, êîëåã³ÿ ñóää³â Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ââàæàº çà ìîæëèâå çàäîâîëüíèòè âêàçàíå âèùå êëîïîòàííÿ ñêàðæíèêà òà â³äñòðî÷èòè ñïëàòó ñóäîâîãî çáîðó äî 16.02.2017. </FONT></P>
<P class="ps9"><FONT class="fs120"> </FONT></P>
<P class="ps9"><FONT class="fs119">Ïåðåâ³ðèâøè ìàòåð³àëè ñïðàâè òà àïåëÿö³éíî¿ ñêàðãè, ¿õ â³äïîâ³äí³ñòü âèìîãàì ÃÏÊ Óêðà¿íè, êîëåã³ÿ ñóää³â âñòàíîâèëà, ùî âîíè º äîñòàòí³ìè äëÿ ïðèéíÿòòÿ äàíî¿ ñêàðãè äî ïðîâàäæåííÿ.</FONT></P>
<P class="ps9"><FONT class="fs118">Êåðóþ÷èñü ñò. 86, 91, 94, 98 ÃÏÊ Óêðà¿íè, ñò. 8 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð", &nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps10"><FONT class="fs100">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps14"><FONT class="fs117">1. Çàäîâîëüíèòè êëîïîòàííÿ Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Ñóìàõ ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³ (âõ. 1195 â³ä 02.02.2017). Â³äñòðî÷èòè ÄÏ² ó ì. Ñóìàõ ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³ ñïëàòó ñóäîâîãî çáîðó çà çâåðíåííÿ ç àïåëÿö³éíîþ ñêàðãîþ äî 16.02.2017.</FONT></P>
<P class="ps14"><FONT class="fs116">2. Ïðèéíÿòè àïåëÿö³éíó ñêàðãó äî ïðîâàäæåííÿ. </FONT></P>
<P class="ps13"><FONT class="fs114">4. Çàÿâíèêó àïåëÿö³éíî¿ ñêàðãè äî ïî÷àòêó ñóäîâîãî çàñ³äàííÿ íàäàòè ïèñüìîâ³ óòî÷íåííÿ âèìîã ñêàðãè ùîäî äàòè îñêàðæóâàíî¿ óõâàëè ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ ó ñïðàâ³ ¹ 920/1141/16.</FONT></P>
<P class="ps13"><FONT class="fs113">5. Çàïðîïîíóâàòè áîðæíèêó íå ï³çí³øå í³æ </FONT><FONT class="fs99">çà òðè äí³ </FONT><FONT class="fs112">äî ïî÷àòêó ñóäîâîãî çàñ³äàííÿ íàäàòè ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿: â³äçèâ íà àïåëÿö³éíó ñêàðãó ç ïîñèëàííÿì íà â³äïîâ³äí³ íîðìè ÷èííîãî çàêîíîäàâñòâà â îá´ðóíòóâàííÿ ñâîº¿ ïîçèö³¿ ó ñïðàâ³ òà äîêàçè íà ï³äòâåðäæåííÿ ñâî¿õ çàïåðå÷åíü ó ðàç³ ¿õ íàÿâíîñò³.</FONT></P>
<P class="ps13"><FONT class="fs111">6. Âèêëèêàòè â ñóäîâå çàñ³äàííÿ ïðåäñòàâíèê³â ó÷àñíèê³â ïðîöåñó ç íàëåæíèì ÷èíîì îôîðìëåíèìè ïîâíîâàæåííÿìè. Ïðî íåìîæëèâ³ñòü ïðèáóòòÿ ïðåäñòàâíèê³â ïèñüìîâî ïîâ³äîìèòè ñóä.</FONT></P>
<P class="ps5"><FONT class="fs110">7. Ïîïåðåäèòè ó÷àñíèê³â ïðîöåñó, ùî ó ðàç³ íåÿâêè ¿õ ïðåäñòàâíèê³â ó ñóäîâå çàñ³äàííÿ òà íåíàäàííÿ âèòðåáóâàíèõ ñóäîì äîêóìåíò³â ñïðàâà ìîæå áóòè ðîçãëÿíóòà çà íàÿâíèìè â í³é ìàòåð³àëàìè.</FONT></P>
<P class="ps4"><FONT class="fs90"> </FONT></P>
<P><FONT class="fs98">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;Øóòåíêî ².À. &nbsp;</FONT></P>
<P><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;Çäîðîâêî Ë.Ì. &nbsp;</FONT></P>
<P><FONT class="fs96">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;Ïëàõîâ Î.Â.</FONT><FONT class="fs89"> &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs105"> &nbsp;</FONT></P>
<P><FONT class="fs64"> </FONT></P>