<TITLE>921/62/17-ã/17</TITLE>
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<P class="ps7"><FONT class="fs94"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps3"><FONT class="fs51">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps3"><FONT class="fs50">ÒÅÐÍÎÏ²ËÜÑÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="48 %" class="tds3"><P><FONT class="fs69"> "27" ëþòîãî 2017 ð.</FONT></P></TD><TD width="52 %" class="tds3"><P class="ps6"><FONT class="fs68">Ñïðàâà ¹ 921/62/17-ã/17</FONT></P></TD></TR>
<P class="ps8"><FONT class="fs67"> &nbsp;</FONT><FONT class="fs49">ÓÕÂÀËÀ</FONT></P>
<P class="ps2"><FONT class="fs66">Ãîñïîäàðñüêèé ñóä Òåðíîï³ëüñüêî¿ îáëàñò³</FONT></P>
<P class="ps0"><FONT class="fs65">ó ñêëàä³ ñóää³ Àíäðóñèê Í.Î. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps1"><FONT class="fs64">ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè</FONT></P>
<P class="ps1"><FONT class="fs63">çà ïîçîâîì: </FONT>Òåðíîï³ëüñüêî¿ îáëàñíî¿ ñï³ëêè ñïîæèâ÷èõ òîâàðèñòâ, &nbsp;ì.Òåðíîï³ëü &nbsp;<FONT class="fs62">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps1"><FONT class="fs61">äî â³äïîâ³äà÷à-1:</FONT> ï³äïðèºìñòâà ñïîæèâ÷î¿ êîîïåðàö³¿ "Òîðãîâèé ä³ì "Ïîä³ëëÿ", &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ì.Òåðíîï³ëü &nbsp;<FONT class="fs60">&nbsp;</FONT></P>
<P class="ps0"><FONT class="fs59">äî â³äïîâ³äà÷à-2:</FONT> Êîç³âñüêî¿ ñåëèùíî¿ ðàäè, ñìò.Êîçîâà Êîç³âñüêîãî ðàéîíó Òåðíîï³ëüñüêî¿ îáëàñò³ &nbsp;</P>
<P class="ps0"><FONT class="fs58">ïðî</FONT> âèçíàííÿ íåçàêîííèìè ä³é òà ñêàñóâàííÿ ð³øåíü,</P>
<P class="ps4"><FONT class="fs57">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps0"><FONT class="fs56">Ïîçèâà÷ </FONT>- Òåðíîï³ëüñüêà îáëàñíà ñï³ëêà ñïîæèâ÷èõ òîâàðèñòâ, ì.Òåðíîï³ëü, çâåðíóâñÿ â ñ³÷í³ 2017 ðîêó äî ãîñïîäàðñüêîãî ñóäó Òåðíîï³ëüñüêî¿ îáëàñò³ ç ïîçîâîì äî ï³äïðèºìñòâà ñïîæèâ÷î¿ êîîïåðàö³¿ "Òîðãîâèé ä³ì "Ïîä³ëëÿ", ì.Òåðíîï³ëü, òà Êîç³âñüêî¿ ñåëèùíî¿ ðàäè, ñìò.Êîçîâà Êîç³âñüêîãî ðàéîíó Òåðíîï³ëüñüêî¿ îáëàñò³, ïðî âèçíàííÿ íåçàêîííèìè ä³é â³äïîâ³äà÷³â òà ñêàñóâàííÿ ð³øåíü ñåëèùíî¿ ðàäè ¹93 â³ä 15.06.1999ð. òà &nbsp;¹267 â³ä 06.02.2002ð., ÿêèìè ïîçèâà÷à ïîçáàâëåíî ïðàâà çåìëåêîðèñòóâàííÿ íà ÷àñòèíó çåìåëüíî¿ ä³ëÿíêè, ïëîùåþ 3,5ãà òà çåìåëüíî¿ ä³ëÿíêè, ïëîùåþ 0,65ãà, â³äïîâ³äíî, ùî çíàõîäÿòüñÿ çà àäðåñîþ: ñìò.Êîçîâà Òåðíîï³ëüñüêî¿ îáëàñò³, âóë.Áîãóíà, 6, ³ çíàõîäèëèñÿ â ïîñò³éíîìó êîðèñòóâàíí³ êîîïåðàòèâíîãî òîðãîâî-çàêóï³âåëüíîãî ï³äïðèºìñòâà "Êîçîâà" â³äïîâ³äíî äî Äåðæàâíîãî àêòó íà ïðàâî ïîñò³éíîãî êîðèñòóâàííÿ çåìëåþ ñåð³¿ ²²-ÒÐ â³ä 25.09.1995ð.</P>
<P class="ps0">Óõâàëîþ ñóäó â³ä 16.01.2017ð. ïîçîâí³ ìàòåð³àëè ïðèéíÿòî äî ðîçãëÿäó òà ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³.</P>
<P class="ps0">Çâàæàþ÷è íà íåÿâêó â ñóäîâå çàñ³äàííÿ 23.02.2017ð. ïðåäñòàâíèêà â³äïîâ³äà÷à  1 òà ç ìåòîþ âñåá³÷íîãî, ïîâíîãî òà îáºêòèâíîãî çÿñóâàííÿ âñ³õ ôàêòè÷íèõ îáñòàâèí ñïðàâè, äîòðèìàííÿ ïðèíöèïó ð³âíîñò³ ñòîð³í ïåðåä çàêîíîì ³ ñóäîì óõâàëîþ ñóäó â³ä 23.02.2017ð., íà ï³äñòàâ³ ñòàòò³ 77 ÃÏÊ Óêðà¿íè, ðîçãëÿä ñïðàâè â³äêëàäåíî äî 11:00ãîä. 07.03.2017ð.</P>
<P class="ps0">ßê âáà÷àºòüñÿ ç ìàòåð³àë³â ñïðàâè, ïðåäìåòîì ïîçîâó â äàí³é ñïðàâ³, º ð³øåííÿ Êîç³âñüêî¿ ñåëèùíî¿ ðàäè Òåðíîï³ëüñüêî¿ îáëàñò³ ¹93 â³ä 15.06.1999ð. òà &nbsp;¹267 â³ä 06.02.2002ð., íà ï³äñòàâ³ ÿêèõ ïðèïèíåíî ïðàâî êîîïåðàòèâíîãî òîðãîâî-çàêóï³âåëüíîãî ï³äïðèºìñòâà «Êîçîâà», ïðàâîíàñòóïíèêîì ÿêîãî º ï³äïðèºìñòâî ñïîæèâ÷î¿ êîîïåðàö³¿ «Òîðãîâèé ä³ì «Ïîä³ëëÿ», íà ïîñò³éíå êîðèñòóâàííÿ çåìåëüíèìè ä³ëÿíêàìè, ïëîùåþ 3,5ãà òà 0,65ãà.</P>
<P class="ps0">Çà òâåðäæåííÿì ïîçèâà÷à, íà ñï³ðíèõ çåìåëüíèõ ä³ëÿíêàõ ïî âóë.Áîãóíà, 6 ó ñìò.Êîçîâà Òåðíîï³ëüñüêî¿ îáëàñò³ ðîçòàøîâàí³ áóä³âë³ òà ñïîðóäè, êîòð³ ïåðåáóâàþòü ó ïðèâàòí³é âëàñíîñò³ ï³äïðèºìñòâà ñïîæèâ÷î¿ êîîïåðàö³¿ «Òîðãîâèé ä³ì «Ïîä³ëëÿ».</P>
<P class="ps0">Òàêèì ÷èíîì, äî ïðåäìåòó âñòàíîâëåííÿ â äàíîìó âèïàäêó âõîäèòü, â òîìó ÷èñë³ ³, ôàêò êîðèñòóâàííÿ â³äïîâ³äà÷åì-1 ñï³ðíèìè çåìåëüíèìè ä³ëÿíêàìè.</P>
<P class="ps0">Ñòàòòåþ 6 Êîíâåíö³¿ ïðî çàõèñò ïðàâ ³ îñíîâíèõ ñâîáîä ëþäèíè 1950 ðîêó, êîæí³é îñîá³ ãàðàíòîâàíî ïðàâî íà ñïðàâåäëèâèé ³ â³äêðèòèé ðîçãëÿä ïðè âèçíà÷åíí³ ¿¿ ãðîìàäñüêèõ ïðàâ ³ îáîâ'ÿçê³â âïðîäîâæ ðîçóìíîãî ñòðîêó íåçàëåæíèì ³ áåçñòîðîíí³ì ñóäîì, ñòâîðåíèì â³äïîâ³äíî äî çàêîíó.</P>
<P class="ps0">Îáîâ'ÿçîê øâèäêîãî çä³éñíåííÿ ïðàâîñóääÿ ïîêëàäàºòüñÿ, â ïåðøó ÷åðãó, íà â³äïîâ³äí³ äåðæàâí³ ñóäîâ³ îðãàíè. Ðîçóìí³ñòü òðèâàëîñò³ ñóäîâîãî ïðîâàäæåííÿ îö³íþºòüñÿ â çàëåæíîñò³ â³ä îáñòàâèí ñïðàâè òà ç îãëÿäó íà ñêëàäí³ñòü ñïðàâè, ïîâåä³íêè ñòîð³í, ïðåäìåòó ñïîðó. Íåçäàòí³ñòü ñóäó åôåêòèâíî ïðîòèä³ÿòè íåäîáðîñîâ³ñíî ñòâîðþâàíèì ó÷àñíèêàìè ñïðàâè ïåðåïîíàì äëÿ ðóõó ñïðàâè º ïîðóøåííÿì ÷.1 ñò.6 äàíî¿ Êîíâåíö³¿ (ð³øåííÿ ªâðîïåéñüêîãî ñóäó ç ïðàâ ëþäèíè â³ä 08.11.2005ð. ó ñïðàâ³ "Ñì³ðíîâà ïðîòè Óêðà¿íè").</P>
<P class="ps0">Ç ìåòîþ çàáåçïå÷åííÿ ïðàâèëüíîãî ³ ñâîº÷àñíîãî âèð³øåííÿ ãîñïîäàðñüêîãî ñïîðó ñóääÿ â÷èíÿº â íåîáõ³äíèõ âèïàäêàõ ä³¿ ïî ï³äãîòîâö³ ñïðàâè äî ðîçãëÿäó, çîêðåìà çã³äíî ï.4 ñò.65 ÃÏÊ Óêðà¿íè çîáîâ'ÿçóº ñòîðîíè, ³íø³ ï³äïðèºìñòâà, óñòàíîâè, îðãàí³çàö³¿, äåðæàâí³ òà ³íø³ îðãàíè, ¿õ ïîñàäîâèõ îñ³á âèêîíàòè ïåâí³ ä³¿ (çâ³ðèòè ðîçðàõóíêè, ïðîâåñòè îãëÿä äîêàç³â ó ì³ñö³ ¿õ çíàõîäæåííÿ òîùî); âèòðåáîâóº â³ä íèõ äîêóìåíòè, â³äîìîñò³, âèñíîâêè, íåîáõ³äí³ äëÿ âèð³øåííÿ ñïîðó, ÷è çíàéîìèòüñÿ ç òàêèìè ìàòåð³àëàìè áåçïîñåðåäíüî â ì³ñö³ ¿õ çíàõîäæåííÿ.</P>
<P class="ps0">Ñòàòòÿìè 286.2, 286.4 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ïåðåäáà÷åíî, ùî ïëàòíèêè ïëàòè çà çåìëþ (êð³ì ô³çè÷íèõ îñ³á) ñàìîñò³éíî îá÷èñëþþòü ñóìó ïîäàòêó ùîðîêó ñòàíîì íà 1 ñ³÷íÿ ³ íå ï³çí³øå 20 ëþòîãî ïîòî÷íîãî ðîêó ïîäàþòü â³äïîâ³äíîìó êîíòðîëþþ÷îìó îðãàíó çà ì³ñöåçíàõîäæåííÿì çåìåëüíî¿ ä³ëÿíêè ïîäàòêîâó äåêëàðàö³þ íà ïîòî÷íèé ð³ê çà ôîðìîþ, âñòàíîâëåíîþ ó ïîðÿäêó, ïåðåäáà÷åíîìó ñòàòòåþ 46 öüîãî Êîäåêñó, ç ðîçáèâêîþ ð³÷íî¿ ñóìè ð³âíèìè ÷àñòêàìè çà ì³ñÿöÿìè. Ïîäàííÿ òàêî¿ äåêëàðàö³¿ çâ³ëüíÿº â³ä îáîâ'ÿçêó ïîäàííÿ ùîì³ñÿ÷íèõ äåêëàðàö³é. Ïðè ïîäàíí³ ïåðøî¿ äåêëàðàö³¿ (ôàêòè÷íîãî ïî÷àòêó ä³ÿëüíîñò³ ÿê ïëàòíèêà ïëàòè çà çåìëþ) ðàçîì ç íåþ ïîäàºòüñÿ äîâ³äêà (âèòÿã) ïðî ðîçì³ð íîðìàòèâíî¿ ãðîøîâî¿ îö³íêè çåìåëüíî¿ ä³ëÿíêè, à íàäàë³ òàêà äîâ³äêà ïîäàºòüñÿ ó ðàç³ çàòâåðäæåííÿ íîâî¿ íîðìàòèâíî¿ ãðîøîâî¿ îö³íêè çåìë³; çà íîâîâ³äâåäåí³ çåìåëüí³ ä³ëÿíêè àáî çà íîâîóêëàäåíèìè äîãîâîðàìè îðåíäè çåìë³ ïëàòíèê ïëàòè çà çåìëþ ïîäàº ïîäàòêîâó äåêëàðàö³þ ïðîòÿãîì 20 êàëåíäàðíèõ äí³â ì³ñÿöÿ, ùî íàñòàº çà çâ³òíèì.</P>
<P class="ps0">Â³äïîâ³äíî äî çàòâåðäæåíèõ ôîðì ïîäàòêîâèõ äåêëàðàö³é ç ïëàòè çà çåìëþ òà äîäàòê³â äî íèõ (â ïåð³îä ç 1998ð. ïî äàíèé ÷àñ) çåìëåêîðèñòóâà÷, ðîçðàõîâóþ÷è ðîçì³ð ïëàòè çà çåìëþ, äîäàòêîâî âêàçóº â³äîìîñò³ ïðî íàÿâí³ ó êîðèñòóâàíí³ çåìåëüí³ ä³ëÿíêè, çîêðåìà, ¿õ ïëîù³ òà ì³ñöåçíàõîäæåííÿ.</P>
<P class="ps0">Îñê³ëüêè ï³ä ÷àñ ðîçãëÿäó äàíîãî ãîñïîäàðñüêîãî ñïîðó ó äàí³é ñïðàâ³ âèíèêëà îáºêòèâíà íåîáõ³äí³ñòü â îòðèìàíí³ äîäàòêîâèõ â³äîìîñòåé íà ï³äòâåðäæåííÿ ôàêò³â, ùî ìàþòü ñóòòºâå çíà÷åííÿ ïðè ïðèéíÿòò³ ð³øåííÿ ó ñïðàâ³ òà ³íôîðìàö³¿ ùîäî ïðàâà çåìëåêîðèñòóâà÷à ñï³ðíî¿ çåìåëüíî¿ ä³ëÿíêè, ñóä ââàæàº çà íåîáõ³äíå âèòðåáóâàòè ó Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Òåðíîï³ëüñüê³é îáëàñò³ òà Êîç³âñüêîãî â³ää³ëåííÿ Áó÷àöüêî¿ ÎÄÏ² Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Òåðíîï³ëüñüê³é îáëàñò³ ³íôîðìàö³þ ùîäî ïëîù³ çåìåëüíî¿ ä³ëÿíêè ïî âóë.Áîãóíà, 6 ó ñìò.Êîçîâà Òåðíîï³ëüñüêî¿ îáëàñò³, ç ÿêî¿ ï³äïðèºìñòâîì ñïîæèâ÷î¿ êîîïåðàö³¿ «Òîðãîâèé ä³ì «Ïîä³ëëÿ» çã³äíî ïîäàíèõ äåêëàðàö³é çä³éñíþºòüñÿ íàðàõóâàííÿ òà ñïëàòà çåìåëüíîãî ïîäàòêó çà çåìëþ.</P>
<P class="ps0">Êåðóþ÷èñü ñò.ñò.65, 86 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ãîñïîäàðñüêèé ñóä, -</P>
<P class="ps4"><FONT class="fs55">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps0">Ãîëîâíîìó óïðàâë³ííþ ÄÔÑ ó Òåðíîï³ëüñüê³é îáëàñò³ (ì.Òåðíîï³ëü, âóë.Á³ëåöüêà, 1) òà Êîç³âñüêîìó â³ää³ëåííþ Áó÷àöüêî¿ ÎÄÏ² Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Òåðíîï³ëüñüê³é îáëàñò³ (cìò.Êîçîâà Òåðíîï³ëüñüêî¿ îáëàñò³, âóë.Ãðóøåâñüêîãî, 48) íàäàòè â ñòðîê <FONT class="fs54">äî 07.03.2016ð.</FONT> (äàòà ñóäîâîãî çàñ³äàííÿ) â³äîìîñò³ ïðî &nbsp;ïëîùó çåìåëüíî¿ ä³ëÿíêè ïî âóë.Áîãóíà, 6 ó ñìò.Êîçîâà Òåðíîï³ëüñüêî¿ îáëàñò³, ÿêó â³äîáðàæàº (³ç çàçíà÷åííÿì ç ÿêîãî ïåð³îäó) ï³äïðèºìñòâî ñïîæèâ÷î¿ êîîïåðàö³¿ «Òîðãîâèé ä³ì «Ïîä³ëëÿ» (ì.Òåðíîï³ëü, ìàéäàí Âîë³, 4, ³äåíòèô³êàö³éíèé êîä30066935) ó ïîäàòêîâ³é çâ³òíîñò³, â³äïîâ³äíî, ðîçì³ð íàðàõîâàíîãî òà ñïëà÷åíîãî ï³äïðèºìñòâîì ïîäàòêó íà çåìëþ (ó ðàç³ çì³íè âëàñíèê³â, - âêàçàòè ¿õ íàéìåíóâàííÿ òà ïåð³îä ñïëàòè íèìè ïîäàòêó íà çåìëþ)  çàñâ³ä÷åí³ êîï³¿ äåêëàðàö³é ç ïîäàòêó íà çåìëþ ç äîäàòêàìè ïðî ðîçì³ð çåìåëüíî¿ ä³ëÿíêè íàäàòè ñóäó ç ïîñèëàííÿì íà íîìåð ãîñïîäàðñüêî¿ ñïðàâè.<FONT class="fs53"> &nbsp;</FONT></P>
<P><FONT class="fs48">Ñóääÿ                                                            Í.Î. Àíäðóñèê </FONT></P>