<TITLE>917/21/17</TITLE>
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<P class="ps9"><FONT class="fs87"> &nbsp;</FONT><FONT class="fs85"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps5"><FONT class="fs49">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÏÎËÒÀÂÑÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps5"><FONT class="fs51">Ó Õ Â À Ë À</FONT></P>
<P><FONT class="fs62"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;28.02.2017 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ 917/21/17 </FONT></P>
<P class="ps3"><FONT class="fs59">ïðî</FONT> ñòÿãíåííÿ &nbsp;ãðîøîâèõ êîøò³â ó ñóì³ 124 946,27 ãðí.</P>
<P class="ps6"><FONT class="fs57">Â Ñ Ò À Í Î Â È Â :</FONT></P>
<P class="ps3"><FONT class="fs56"> </FONT>Êðåìåí÷óöüêà ñïåö³àë³çîâàíà øêîëà-³íòåðíàò ²-²²² ñòóïåí³â çâåðíóëàñÿ äî ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ ç ïîçîâîì äî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Ëåãáóäïðîåêò" ïðî ñòÿãíåííÿ &nbsp;ãðîøîâèõ êîøò³â ó ñóì³ 124 946,27 ãðí.</P>
<P class="ps3">Óõâàëîþ ñóäó â³ä 09.02.2017 ðîêó äî ó÷àñò³ ó ñïðàâ³, çàëó÷åíî òðåòþ îñîáó áåç ñàìîñò³éíèõ âèìîã íà ïðåäìåò ñïîðó íà ñòîðîí³ ïîçèâà÷à: Äåðæàâíó ô³íàíñîâó ³íñïåêö³þ â Ïîëòàâñüê³é îáëàñò³.</P>
<P class="ps3">27.02.2017 ðîêó â³ä ïðåäñòàâíèêà Ï³âí³÷íî-ñõ³äíîãî îô³ñó Äåðæàóäèòñëóæáè íàä³éøëî êëîïîòàííÿ ïðî çàì³íó Äåðæàâíî¿ ô³íàíñîâî¿ ³íñïåêö³¿ â Ïîëòàâñüê³é îáëàñò³ &nbsp;íà &nbsp;Ï³âí³÷íî-ñõ³äíèé îô³ñ Äåðæàóäèòñëóæáè.</P>
<P class="ps3">Â îá´ðóíòóâàííÿ êëîïîòàííÿ ïðåäñòàâíèê ïîñèëàºòüñÿ íà òå, ùî ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 28.10.2015 ¹868 "Ïðî óòâîðåííÿ Äåðæàâíî¿ àóäèòîðñüêî¿ ñëóæáè Óêðà¿íè", Äåðæàâíà ô³íàíñîâà ³íñïåêö³ÿ Óêðà¿íè ðåîðãàí³çîâàíà øëÿõîì ïåðåòâîðåííÿ â &nbsp;Äåðæàâíó àóäèòîðñüêó ñëóæáó Óêðà¿íè &nbsp;òà çã³äíî ðîçïîðÿäæåííÿ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 24.06.2016 ðîêó ¹519 "Ïèòàííÿ äåðæàâíî¿ àóäèòîðñüêî¿ ñëóæáè" íà Äåðæàâíó àóäèòîðñüêó ñëóæáó Óêðà¿íè ïîêëàäåíî ôóíêö³¿ òà ïîâíîâàæåííÿ Äåðæô³í³íñïåêö³¿, à ïîñòàíîâîþ Êàá³íåòó ì³í³ñòð³â Óêðà¿íè â³ä 06.04.2016ð. ¹266 Äåðæàâíà ô³íàíñîâà ³íñïåêö³ÿ â Ïîëòàâñüê³é îáëàñò³ ðåîðãàí³çîâàíà øëÿõîì ïðèºäíàííÿ äî Ï³âí³÷íî-ñõ³äíîãî îô³ñó Äåðæàóäèòñëóæáè.</P>
<P class="ps3">Â³äïîâ³äíî äî ÷.1 ñò. 25 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ó ðàç³ ñìåðò³ àáî îãîëîøåííÿ ô³çè÷íî¿ îñîáè ïîìåðëîþ, ïðèïèíåííÿ ä³ÿëüíîñò³ ñóá'ºêòà ãîñïîäàðþâàííÿ øëÿõîì ðåîðãàí³çàö³¿ (çëèòòÿ, ïðèºäíàííÿ, ïîä³ëó, ïåðåòâîðåííÿ), çàì³íè êðåäèòîðà ÷è áîðæíèêà â çîáîâ'ÿçàíí³, à òàêîæ â ³íøèõ âèïàäêàõ çàì³íè îñîáè ó â³äíîñèíàõ, ùîäî ÿêèõ âèíèê ñï³ð, ãîñïîäàðñüêèé ñóä çàëó÷àº äî ó÷àñò³ â ñïðàâ³ ïðàâîíàñòóïíèêà â³äïîâ³äíî¿ ñòîðîíè àáî òðåòüî¿ îñîáè íà áóäü-ÿê³é ñòàä³¿ ñóäîâîãî ïðîöåñó.</P>
<P class="ps3">Ïóíêòîì 1 Ïîñòàíîâè Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 28.10.2015 ¹868 "Ïðî óòâîðåííÿ Äåðæàâíî¿ àóäèòîðñüêî¿ ñëóæáè Óêðà¿íè" óòâîðåíî Äåðæàâíó àóäèòîðñüêó ñëóæáó Óêðà¿íè ÿê öåíòðàëüíèé îðãàí âèêîíàâ÷î¿ âëàäè, ä³ÿëüí³ñòü ÿêîãî ñïðÿìîâóºòüñÿ òà êîîðäèíóºòüñÿ Êàá³íåòîì Ì³í³ñòð³â Óêðà¿íè ÷åðåç Ì³í³ñòðà ô³íàíñ³â, ðåîðãàí³çóâàâøè Äåðæàâíó ô³íàíñîâó ³íñïåêö³þ øëÿõîì ïåðåòâîðåííÿ.</P>
<P class="ps4">Çã³äíî ç Ïîñòàíîâîþ Êàá³íåòó ì³í³ñòð³â Óêðà¿íè â³ä 06.04.2016ð. ¹266 "Ïðî óòâîðåííÿ ì³æðåã³îíàëüíèõ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ àóäèòîðñüêî¿ ñëóæáè" ðåîðãàí³çîâàíî òåðèòîð³àëüí³ îðãàíè Äåðæàâíî¿ ô³íàíñîâî¿ ³íñïåêö³¿ øëÿõîì ¿õ ïðèºäíàííÿ äî â³äïîâ³äíèõ ì³æðåã³îíàëüíèõ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ àóäèòîðñüêî¿ ñëóæáè çà ïåðåë³êîì çã³äíî ç äîäàòêîì 2. Óñòàíîâëåíî, ùî ì³æðåã³îíàëüí³ òåðèòîð³àëüí³ îðãàíè Äåðæàâíî¿ àóäèòîðñüêî¿ ñëóæáè º ïðàâîíàñòóïíèêàìè òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ ô³íàíñîâî¿ ³íñïåêö³¿, ùî ðåîðãàí³çóþòüñÿ çã³äíî ç ïóíêòîì 2 ö³º¿ ïîñòàíîâè.</P>
<P class="ps3">ßê âáà÷àºòüñÿ ç Äîäàòêó 2 (ïåðåë³ê òåðèòîð³àëüíèõ îðãàí³â Äåðæô³í³íñïåêö³¿, ÿê³ ðåîðãàí³çóþòüñÿ) äî ïîñòàíîâè Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 6 êâ³òíÿ 2016 ð. ¹ 266, Äåðæàâíó ô³íàíñîâó ³íñïåêö³þ â Ïîëòàâñüê³é îáëàñò³ ðåîðãàí³çîâàíî øëÿõîì ïðèºäíàííÿ äî Ï³âí³÷íî-ñõ³äíîãî îô³ñó Äåðæàóäèòñëóæáè.</P>
<P class="ps3">Ç îãëÿäó íà âèùåçàçíà÷åíå, ñóä ââàæàº çà íåîáõ³äíå çàì³íèòè Äåðæàâíó ô³íàíñîâó ³íñïåêö³þ â Ïîëòàâñüê³é îáëàñò³ &nbsp;íà &nbsp;Ï³âí³÷íî-ñõ³äíèé îô³ñ Äåðæàóäèòñëóæáè.</P>
<P class="ps0">Êåðóþ÷èñü ñò. ñò. 25 ÃÏÊ Óêðà¿íè, ñóä, -</P>
<P class="ps1"><FONT class="fs55">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps4">2. Êîï³þ óõâàëè íàïðàâèòè ñòîðîíàì ïî ñïðàâ³.</P>
<P class="ps8"><FONT class="fs54">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;Í.Ã. Ãåòÿ</FONT></P>
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