<TITLE>922/4677/15</TITLE>
<!-- BEGIN METADATA -->
<!-- Íàéìåíóâàííÿ ôàéëà ç ð³øåííÿì -->
<META NAME="FILENAME" CONTENT="5039_1320726.html">
<!-- 1,2 ID ð³øåííÿ TAGNAME(DOCID, DOCORGID) - íóæíî äëÿ ïîëó÷åíèÿ ïîäòâåðæäåíèÿ ðååñòðàöèè -->
<META NAME="DOCID" CONTENT="1320726">
<META NAME="DOCORGID" CONTENT="107">
<!-- [3] Íàéìåíóâàííÿ ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(COURTNAME) -->
<META NAME="COURTNAME" CONTENT="Õàðê³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä">
<!-- [4] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT) -->
<META NAME="CAUSECOURT" CONTENT="5039">
<!-- [4.1] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT2013) -->
<META NAME="CAUSECOURT2013" CONTENT="978">
<!-- [5] Ñïðàâà íîìåð TAGNAME(CAUSENUM) -->
<META NAME="CAUSENUM" CONTENT="922/4677/15">
<!-- [6] Äàòà ñïðàâè TAGNAME(CAUSEDATE) -->
<META NAME="CAUSEDATE" CONTENT="14.02.2017">
<!-- [7] Äàòà óõâàëåííÿ ð³øåííÿ TAGNAME(DOCDATE) -->
<META NAME="DOCDATE" CONTENT="15.02.2017">
<!-- [9] Ôîðìà ð³øåííÿ (ID) TAGNAME(DOCTYPE) -->
<!-- ð³øåííÿ = 2 -->
<!-- ïîñòàíîâà = 3 -->
<!-- óõâàëà ñóäó = 4 -->
<!-- ñóäîâèé íàêàç = 5 -->
<!-- îêðåìà óõâàëà = 6 -->
<META NAME="DOCTYPE" CONTENT="4">
<!-- [10] Ôîðìà ñóäî÷èíñòâà (ID) TAGNAME(CAUSETYPE) -->
<!-- àäì³í³ñòðàòèâíà = 1 -->
<!-- êðèì³íàëüíà = 2 -->
<!-- ãîñïîäàðñüêà = 3 -->
<!-- öèâ³ëüíà = 4 -->
<!-- àäì³í³ñòðàòèâíå ïðàâîïîðóøåííÿ = 5 -->
<META NAME="CAUSETYPE" CONTENT="3">
<!-- [11] Êîä êàòåãîð³¿ ñïðàâè TAGNAME(CAUSECATEGORY) -->
<!-- [12] Ñïðàâà ðîçãëÿäàºòüñÿ ïî ³íñòàíö³¿ (ID) TAGNAME(CAUSELOCATION) -->
<!-- àïåëÿö³éí³é = A -->
<!-- êàñàö³éí³é = C -->
<META NAME="CAUSELOCATION" CONTENT="A">
<!-- [13] Ïîïåðåäí³é íîìåð ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSENUM) -->
<!-- [14] Ïîïåðåäíÿ äàòà ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSEDATE) -->
<!-- [15] Íîìåð ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSENUM) -->
<!-- [16] Äàòà ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSEDATE) -->
<!-- [17] Äàòà óõâàëåííÿ (ïîñòàíîâëåííÿ) ñóäîâîãî ð³øåííÿ, ùî ïåðåãëÿäàºòüñÿ TAGNAME(PREVRESCAUSEDATE) -->
<!-- [18] Ñóä, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCOURTNAME) -->
<!-- [19] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT) -->
<!-- [19.1] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT2013) -->
<!-- [20] Êîä êàòåãîð³¿ ïîïåðåäíüî¿ ñïðàâè TAGNAME(PREVCAUSECATEGORY) -->
<!-- [21] Ñåêðåòàð ñóäîâîãî çàñ³äàííÿ TAGNAME(SECRETARY) -->
<!-- [22] Çàáîðîíà îïðèëþäíåííÿ TAGNAME(HEARINGCLOSED) -->
<!-- íå çàáîðîíåíî = V -->
<!-- çàáîðîíåíî = Z -->
<!-- çàáîðîíåíî òèì÷àñîâî = T -->
<META NAME="HEARINGCLOSED" CONTENT="V">
<!-- [23] Ê³ëüê-òü àðêóø³â äîêóìåíòà (ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß) -->
<!-- Ñóää³ â ð³øåíí³: -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION1" CONTENT="1">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME1" CONTENT="Ïëàõîâ Î.Â.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION2" CONTENT="2">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME2" CONTENT="Øóòåíêî ².À.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION3" CONTENT="3">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME3" CONTENT="Çäîðîâêî Ë.Ì.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- Ñòîðîíè ð³øåííÿ: -->
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION1" CONTENT="1">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE1" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE1" CONTENT="Z">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE1" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE1" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME1" CONTENT="Öåíòðàëüíà Îá&quot;ºäíàíà Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ì³ñòà Õàðêîâà ÃÓ ÄÔÑ ó Õàðê³âñüê³é îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT1" CONTENT="Ïîçèâà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO1" CONTENT="39859805">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL1" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION2" CONTENT="2">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE2" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE2" CONTENT="P">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE2" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE2" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME2" CONTENT="ÒÎÂ &quot;Òîðã³âåëüíà ô³ðìà &quot;Ð³çîë&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT2" CONTENT="Ïîçèâà÷ 2">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO2" CONTENT="39466972">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL2" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION3" CONTENT="3">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE3" CONTENT="V">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE3" CONTENT="">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE3" CONTENT="V">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE3" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME3" CONTENT="ÒÎÂ &quot;Òîðã³âåëüíà ô³ðìà &quot;Ð³çîë&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT3" CONTENT="Â³äïîâ³äà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO3" CONTENT="39466972">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL3" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION4" CONTENT="4">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE4" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE4" CONTENT="P">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE4" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE4" CONTENT="F">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME4" CONTENT="Ë³êâ³äàòîð Ð³çíèê Î.À.">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT4" CONTENT="Ïîçèâà÷ 3">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO4" CONTENT="">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL4" CONTENT="FALSE">
<!-- [38] Âåðñ³ÿ êë³ºíòà TAGNAME(APPVER) -->
<META NAME="APPVER" CONTENT="1.28.3.18">
<!-- [39] Êîä ïðîâàéäåðà ÅÖÏ TAGNAME(CRYPTPROVIDER) -->
<META NAME="CRYPTPROVIDER" CONTENT="DS13">
<!-- END METADATA -->
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=windows-1251">
<META NAME="Author" CONTENT="">
<META NAME="Description" CONTENT="Document">
<META NAME="Document-state" CONTENT="static">
<META NAME="Updated" CONTENT="15.02.2017 9:29:00">
<META NAME="Robots" CONTENT="All">
<META NAME="Keywords" CONTENT="">
<STYLE TYPE="text/css">
margin-right: 10 mm;
margin-bottom: 10 mm;
mso-paper-source: 0;
@charset "Windows-1251";
font-family: Times New Roman;
font-family: Facefont SSH;
font-family: Times New Roman;
margin-bottom: 0 mm;
white-space: normal;
word-spacing: normal;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
<P class="ps14"><FONT class="fs25"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps12"><FONT class="fs21"> &nbsp;&nbsp;</FONT></P>
<P class="ps12"><FONT class="fs84">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps12"><FONT class="fs83">ÓÕÂÀËÀ</FONT></P>
<P class="ps12"><FONT class="fs98">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè </FONT></P>
<P class="ps0"><FONT class="fs123"> "15" 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;Ñïðàâà ¹ 922/4677/15</FONT></P>
<P class="ps4"><FONT class="fs89">Êîëåã³ÿ ñóää³â ó ñêëàä³: </FONT></P>
<P class="ps4"><FONT class="fs88">ãîëîâóþ÷èé ñóääÿ Ïëàõîâ Î.Â., ñóääÿ Çäîðîâêî Ë.Ì., ñóääÿ Øóòåíêî ².À. </FONT></P>
<P class="ps5"><FONT class="fs122">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó Öåíòðàëüíî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ì. Õàðêîâà ÃÓ ÄÔÑ ó Õàðê³âñüê³é îáëàñò³, (âõ. ¹538 Õ/2) íà óõâàëó ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 21.12.2016ð. ó ñïðàâ³ ¹922/4677/15,</FONT></P>
<P class="ps5"><FONT class="fs87">çà çàÿâîþ</FONT><FONT class="fs121"> Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Òîðã³âåëüíà ô³ðìà "Ð³çîë", &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ì. Õàðê³â,</FONT></P>
<P class="ps5"><FONT class="fs97">äî</FONT><FONT class="fs120"> Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Òîðã³âåëüíà ô³ðìà "Ð³çîë", &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ì. Õàðê³â,</FONT></P>
<P class="ps5"><FONT class="fs96">ïðî</FONT><FONT class="fs119"> âèçíàííÿ áàíêðóòîì,</FONT></P>
<P class="ps12"><FONT class="fs95">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps6"><FONT class="fs118">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 21.12.2016ð. (ñóääÿ Óñàòèé Â.Î.) çàòâåðäæåíî çâ³ò ë³êâ³äàòîðà ïðî çä³éñíåí³ íèì âèòðàòè ïî ë³êâ³äàö³éí³é ïðîöåäóð³; çàòâåðäæåíî çâ³ò ë³êâ³äàòîðà òà ë³êâ³äàö³éíèé áàëàíñ; ë³êâ³äîâàíî þðèäè÷íó îñîáó - Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Òîðã³âåëüíà ô³ðìà "Ð³çîë" òà ïðèïèíåíî ïðîâàäæåííÿ ó ñïðàâ³; âèçíàíî âèìîãè êðåäèòîð³â, ùî íå çàäîâîëåí³ çà íåäîñòàòí³ñòþ ìàéíà, ïîãàøåíèìè; âèçíàíî âèìîãè êîíêóðñíèõ êðåäèòîð³â, ÿê³ íå áóëè çàÿâëåí³ â óñòàíîâëåíèé ñòðîê àáî â³äõèëåí³ ãîñïîäàðñüêèì ñóäîì, ïîãàøåíèìè, à âèêîíàâ÷³ äîêóìåíòè çà â³äïîâ³äíèìè âèìîãàìè âèçíàíî òàêèìè, ùî íå ï³äëÿãàþòü âèêîíàííþ; çîáîâÿçàíî Ãîëîâíå óïðàâë³ííÿ ñòàòèñòèêè ó Õàðê³âñüê³é îáëàñò³ âèêëþ÷èòè ç ªäèíîãî Äåðæàâíîãî ðåºñòðó ï³äïðèºìñòâ òà îðãàí³çàö³é Óêðà¿íè ÒÎÂ "Òîðã³âåëüíà ô³ðìà "Ð³çîë" (êîä 39466972); çîáîâ`ÿçàíî äåðæàâíîãî ðåºñòðàòîðà ïðîâåñòè äåðæàâíó ðåºñòðàö³þ ïðèïèíåííÿ þðèäè÷íî¿ îñîáè - áàíêðóòà, âíåñòè äî ªäèíîãî äåðæàâíîãî ðåºñòðó þðèäè÷íèõ îñ³á òà ô³çè÷íèõ îñ³á-ï³äïðèºìö³â çàïèñ ïðî ïðîâåäåííÿ äåðæàâíî¿ ðåºñòðàö³¿ ïðèïèíåííÿ þðèäè÷íî¿ îñîáè òà ïåðåäàòè îðãàíàì äåðæàâíî¿ ñòàòèñòèêè, äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè, Ïåíñ³éíîãî ôîíäó Óêðà¿íè, ôîíä³â ñîö³àëüíîãî ñòðàõóâàííÿ ïîâ³äîìëåííÿ ïðî ïðîâåäåííÿ äåðæàâíî¿ ðåºñòðàö³¿ ïðèïèíåííÿ äëÿ çíÿòòÿ þðèäè÷íî¿ îñîáè ç îáë³êó (ò.3,à.ñ.198-201).</FONT></P>
<P class="ps6"><FONT class="fs117">Öåíòðàëüíà îáºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ì. Õàðêîâà ÃÓ ÄÔÑ ó Õàðê³âñüê³é îáëàñò³ ç óõâàëîþ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó íå ïîãîäèëàñü òà çâåðíóëàñü äî Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïðîñèòü ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 21.12.2016ð. ó ñïðàâ³ ¹922/4677/15 òà íàïðàâèòè ñïðàâó íà ðîçãëÿä äî ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó. </FONT></P>
<P class="ps6"><FONT class="fs116">Îäíî÷àñíî ñêàðæíèê ïðîñèòü â³äñòðî÷èòè ñïëàòó ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè. </FONT></P>
<P class="ps6"><FONT class="fs115">Äîñë³äèâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè, êîëåã³ÿ ñóää³â ä³éøëà âèñíîâêó ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè ç íàñòóïíèõ ï³äñòàâ.</FONT></P>
<P class="ps6"><FONT class="fs114">Ñóä àïåëÿö³éíî¿ ³íñòàíö³¿ â³äìîâëÿº ó çàäîâîëåíí³ êëîïîòàííÿ ñêàðæíèêà ïðî â³äñòðî÷åííÿ ñïëàòè ñóäîâîãî çáîðó ç íàñòóïíèõ ï³äñòàâ. </FONT></P>
<P class="ps6"><FONT class="fs113">×àñòèíîþ 3 ñòàòò³ 94 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ïåðåäáà÷åíî, ùî äî ñêàðãè äîäàþòüñÿ äîêàçè ñïëàòè ñóäîâîãî çáîðó ³ íàäñèëàííÿ êîï³¿ ñêàðãè ³íø³é ñòîðîí³ ó ñïðàâ³.</FONT></P>
<P class="ps6"><FONT class="fs112">Ñòàòòåþ 4 Çàêîíó Óêðà¿íè Ïðî ñóäîâèé çá³ð âèçíà÷åí³ ðîçì³ð³ ñòàâîê ñóäîâîãî çáîðó, ùî ñïðàâëÿºòüñÿ ç àïåëÿö³éíèõ ³ êàñàö³éíèõ ñêàðã íà ñóäîâ³ ð³øåííÿ.</FONT></P>
<P class="ps6"><FONT class="fs111">Â ìàòåð³àëàõ, äîäàíèõ äî àïåëÿö³éíî¿ ñêàðãè â³äñóòí³ äîêàçè ñïëàòè ñóäîâîãî çáîðó.</FONT></P>
<P class="ps6"><FONT class="fs110">Ìàòåð³àëè, äîäàí³ äî àïåëÿö³éíî¿ ñêàðãè, ÿê ³ ìàòåð³àëè ñïðàâè íå ì³ñòÿòü äîêóìåíò³â, ÿê³ á ñâ³ä÷èëè ïðî â³äñóòí³ñòü ó ñêàðæíèêà êîøò³â íà ñïëàòó ñóäîâîãî çáîðó.</FONT></P>
<P class="ps6"><FONT class="fs109">Â³äïîâ³äíî äî ñòàòò³ 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. Ñóä ìîæå çìåíøèòè ðîçì³ð ñóäîâîãî çáîðó àáî çâ³ëüíèòè â³ä éîãî ñïëàòè íà ï³äñòàâ³, çàçíà÷åí³é ó ÷àñòèí³ ïåðø³é ö³º¿ ñòàòò³.</FONT></P>
<P class="ps6"><FONT class="fs108">Çã³äíî ³ç ïóíêòîì 3.1 ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè &nbsp;â³ä 21.02.2013 ð. N 7 Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó VI Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè 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. </FONT></P>
<P class="ps6"><FONT class="fs107">Â ïóíêò³ 3 ²íôîðìàö³éíîãî ëèñòà Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè, â³ä 12.11.2015ð. ¹01-06/2093/15 "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" çàçíà÷åíî, ùî çà çì³ñòîì ïîëîæåíü ñòàòò³ 8 Çàêîíó ïèòàííÿ ïðî â³äñòðî÷åííÿ òà ðîçñòðî÷åííÿ ñóäîì ñïëàòè ñóäîâîãî çáîðó, çìåíøåííÿ ðîçì³ðó ñóäîâîãî çáîðó àáî çâ³ëüíåííÿ â³ä éîãî ñïëàòè ç ï³äñòàâ ìàéíîâîãî ñòàíó ñòîðîíè âèð³øóºòüñÿ ñóäîì â êîæíîìó êîíêðåòíîìó âèïàäêó çàëåæíî â³ä îáñòàâèí ñïðàâè òà îá´ðóíòîâàíîñò³ äîâîä³â ñòîðîíè íàëåæíèìè ³ äîïóñòèìèìè äîêàçàìè íà ï³äòâåðäæåííÿ òîãî, ùî ìàéíîâèé ñòàí ñòîðîíè ïåðåøêîäæàº ñïëàò³ íåþ ñóäîâîãî çáîðó â óñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³, à òàêîæ íà çàñàäàõ ð³âíîñò³ âñ³õ ó÷àñíèê³â ñóäîâîãî ïðîöåñó (â òîìó ÷èñë³ é îðãàí³â äåðæàâíî¿ âëàäè) ïåðåä çàêîíîì ³ ñóäîì.</FONT></P>
<P class="ps6"><FONT class="fs106">Ùîäî äîâîä³â ñêàðæíèêà ïðî â³äñóòí³ñòü ó íüîãî êîøò³â äëÿ ñïëàòè ñóäîâîãî çáîðó ñóä àïåëÿö³éíî¿ ³íñòàíö³¿ çàçíà÷àº, ùî ñêàðæíèêîì íå íàâåäåíî äîâîäè òà íå ïîäàíî äîêàçè íà ï³äòâåðäæåííÿ òîãî, ùî éîãî ìàéíîâèé ñòàí ïåðåøêîäæàº ñïëàò³ íèì ñóäîâîãî çáîðó ó âñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³, à òàêîæ ó ï.3.1 ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè &nbsp;â³ä 21.02.2013 ð. N 7 Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó VI Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè çàçíà÷åíî, ùî 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.</FONT></P>
<P class="ps6"><FONT class="fs105">Îñê³ëüêè çàäîâîëåííÿ êëîïîòàííÿ ïðî â³äñòðî÷åííÿ ñïëàòè ñóäîâîãî çáîðó º ïðàâîì ãîñïîäàðñüêîãî ñóäó, ÿêèì ñóä êîðèñòóºòüñÿ çà íàÿâíîñò³ âèêëþ÷íèõ îáñòàâèí, ÿêèõ ó äàíîìó âèïàäêó ñêàðæíèêîì íå íàâåäåíî òà íå äîäàíî äîêàç³â, ÿê³ á ï³äòâåðäæóâàëè ñêðóòíèé ô³íàíñîâèé ñòàí, êîëåã³ÿ ñóää³â ä³éøëà âèñíîâêó ïðî â³äñóòí³ñòü ïðàâîâèõ ï³äñòàâ äëÿ çàäîâîëåííÿ êëîïîòàííÿ Öåíòðàëüíî¿ ÎÄÏ² ì. Õàðêîâà ÃÓ ÄÔÑ ó Õàðê³âñüê³é îáëàñò³ ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó. </FONT></P>
<P class="ps6"><FONT class="fs104">Àíàëîã³÷íà ïðàâîâà ïîçèö³ÿ âèêëàäåíà â ïîñòàíîâ³ Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè &nbsp;â³ä 23.03.2016ð. ó ñïðàâ³ ¹ 904/397/16, óõâàë³ Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 19.02.2016ð. ó ñïðàâ³ ¹ 922/4590/15.</FONT></P>
<P class="ps9"><FONT class="fs103">Çã³äíî ç ï.3 ÷.1 ñò.97 ÃÏÊ Óêðà¿íè àïåëÿö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó ³ ïîâåðòàºòüñÿ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì, ÿêùî äî ñêàðãè íå äîäàíî äîêóìåíò³â, ùî ï³äòâåðäæóþòü ñïëàòó ñóäîâîãî çáîðó ó âñòàíîâëåíèõ ïîðÿäêó ³ ðîçì³ð³.</FONT></P>
<P class="ps9"><FONT class="fs102">Íà ï³äñòàâ³ âèêëàäåíîãî òà êåðóþ÷èñü ñò. ñò.86, 91, ï. 3 ÷.1 ñò.97 ÃÏÊ Óêðà¿íè, êîëåã³ÿ ñóää³â Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó,</FONT></P>
<P class="ps12"><FONT class="fs94">ÓÕÂÀËÈËÀ:</FONT></P>
<P class="ps7"><FONT class="fs101">Àïåëÿö³éíó ñêàðãó Öåíòðàëüíî¿ ÎÄÏ² ì. Õàðêîâà ÃÓ ÄÔÓ ó Õàðê³âñüê³é îáëàñò³ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Õàðê³âñüêî¿ îáëàñò³ â³ä 21.12.2016ð. ó ñïðàâ³ ¹ 922/4677/15 ïîâåðíóòè çàÿâíèêîâ³.</FONT></P>
<P class="ps7"><FONT class="fs100">Äîäàòîê: ò³ëüêè çàÿâíèêîâ³  àïåëÿö³éíà ñêàðãà íà 10 àðêóøàõ.</FONT></P>
<P><FONT class="fs93">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;&nbsp;&nbsp;Ïëàõîâ Î.Â. &nbsp;</FONT></P>
<P><FONT class="fs92">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;&nbsp;&nbsp;Çäîðîâêî Ë.Ì. &nbsp;</FONT></P>
<P><FONT class="fs91">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;&nbsp;&nbsp;Øóòåíêî ².À.</FONT></P>
<P><FONT class="fs86"> &nbsp; </FONT></P>