<TITLE>904/3772/15</TITLE>
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<!-- [4] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT) -->
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<!-- [5] Ñïðàâà íîìåð TAGNAME(CAUSENUM) -->
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<!-- [6] Äàòà ñïðàâè TAGNAME(CAUSEDATE) -->
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<!-- [10] Ôîðìà ñóäî÷èíñòâà (ID) TAGNAME(CAUSETYPE) -->
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<!-- [11] Êîä êàòåãîð³¿ ñïðàâè TAGNAME(CAUSECATEGORY) -->
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<!-- [12] Ñïðàâà ðîçãëÿäàºòüñÿ ïî ³íñòàíö³¿ (ID) TAGNAME(CAUSELOCATION) -->
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<!-- [14] Ïîïåðåäíÿ äàòà ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSEDATE) -->
<!-- [15] Íîìåð ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSENUM) -->
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<!-- [16] Äàòà ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSEDATE) -->
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<!-- [17] Äàòà óõâàëåííÿ (ïîñòàíîâëåííÿ) ñóäîâîãî ð³øåííÿ, ùî ïåðåãëÿäàºòüñÿ TAGNAME(PREVRESCAUSEDATE) -->
<META NAME="PREVRESCAUSEDATE" CONTENT="02.03.2017">
<!-- [18] Ñóä, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCOURTNAME) -->
<META NAME="PREVCOURTNAME" CONTENT="Ãîñïîäàðñüêèé ñóä Äí³ïðîïåòðîâñüêî¿ îáëàñò³">
<!-- [19] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT) -->
<META NAME="PREVCAUSECOURT" CONTENT="5005">
<!-- [19.1] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT2013) -->
<META NAME="PREVCAUSECOURT2013" CONTENT="904">
<!-- [20] Êîä êàòåãîð³¿ ïîïåðåäíüî¿ ñïðàâè TAGNAME(PREVCAUSECATEGORY) -->
<!-- [21] Ñåêðåòàð ñóäîâîãî çàñ³äàííÿ TAGNAME(SECRETARY) -->
<!-- [22] Çàáîðîíà îïðèëþäíåííÿ TAGNAME(HEARINGCLOSED) -->
<!-- íå çàáîðîíåíî = V -->
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<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="Âå÷³ðêî ²ãîð Îëåêñàíäðîâè÷">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION2" CONTENT="2">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME2" CONTENT="²âàíîâ Îëåêñ³é Ãåííàä³éîâè÷">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION3" CONTENT="3">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME3" CONTENT="Àíòîí³ê Ñåðã³é Ãåîðã³éîâè÷">
<!-- [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="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="MEMBPOZYVACHTYPE1" 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="MEMBVIDPOVIDACHTYPE1" CONTENT="B">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
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<!-- 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="Äåðæàâíå ï³äïðèºìñòâî &quot;Äí³ïðîïåòðîâñüêà á³îëîã³÷íà ôàáðèêà&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT1" CONTENT="Â³äïîâ³äà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO1" CONTENT="00482973">
<!-- [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="Äåðæàâíå ï³äïðèºìñòâî &quot;Äí³ïðîïåòðîâñüêà á³îëîã³÷íà ôàáðèêà&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT2" CONTENT="Ïîçèâà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO2" CONTENT="00482973">
<!-- [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="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="MEMBPOZYVACHTYPE3" 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="MEMBVIDPOVIDACHTYPE3" CONTENT="">
<!-- [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="Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Ñîáîðíîìó ðàéîí³ ì. Äí³ïðà ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Äí³ïðîïåòðîâñüêî¿ îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT3" CONTENT="Ïîçèâà÷ 2">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO3" CONTENT="39545734">
<!-- [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="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="MEMBVIDPOVIDACHTYPE4" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE4" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME4" CONTENT="Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Ñîáîðíîìó ðàéîí³ ì. Äí³ïðà ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Äí³ïðîïåòðîâñüêî¿ îáëàñò³">
<!-- [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="39545734">
<!-- [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">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION5" CONTENT="5">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE5" 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="MEMBPOZYVACHTYPE5" 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="MEMBVIDPOVIDACHTYPE5" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE5" CONTENT="F">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME5" CONTENT="Çîð³íà ß.Ç.">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT5" CONTENT="Ïîçèâà÷ 4">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO5" 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="CHASTDERGVL5" CONTENT="FALSE">
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<P class="ps16"><FONT class="fs143"> </FONT><FONT class="fs141"><IMG src="herb.gif" height=65 width=49></FONT><FONT class="fs145">&nbsp;</FONT></P>
<P class="ps10"><FONT class="fs84">ÄÍ²ÏÐÎÏÅÒÐÎÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ </FONT></P>
<P class="ps10"><FONT class="fs83">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ &nbsp;</FONT></P>
<P class="ps9"><FONT class="fs80">Ó Õ Â À Ë À </FONT></P>
<P class="ps10"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P><FONT class="fs86">          05.04.2017 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;Ñïðàâà ¹ 904/3772/15&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps15"><FONT class="fs105"> Äí³ïðîïåòðîâñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿ ñóää³â</FONT>:</P>
<P class="ps6"><FONT class="fs104">          ãîëîâóþ÷îãî ñóää³</FONT> &nbsp;Âå÷³ðêà ².Î. &nbsp;(äîïîâ³äà÷)&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps6"><FONT class="fs103">          ñóää³â</FONT>: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Àíòîí³êà Ñ.Ã., ²âàíîâà Î.Ã.</P>
<P class="ps0"><FONT class="fs102">Ðîçãëÿíóâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè</FONT> Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ñîáîðíîìó ðàéîí³ ì. Äí³ïðà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³</P>
<P class="ps0"><FONT class="fs101">íà óõâàëó          </FONT>ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 02.03.2017 &nbsp;ðîêó</P>
<P class="ps1"><FONT class="fs100"> ó ñïðàâ³          </FONT>¹ 904/3772/15<FONT class="fs99">          </FONT></P>
<P class="ps2"><FONT class="fs98"> çà çàÿâîþ </FONT>          Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Æîâòíåâîìó ðàéîí³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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. Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³</P>
<P class="ps2"><FONT class="fs97">äî áîðæíèêà          </FONT>Äåðæàâíîãî ï³äïðèºìñòâà "Äí³ïðîïåòðîâñüêà á³îëîã³÷íà ôàáðèêà", &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ì. Äí³ïðî          </P>
<P class="ps2"><FONT class="fs96"> ïðî</FONT>          âèçíàííÿ ãðîøîâèõ âèìîã íà ñóìó 50 157,81 ãðí.</P>
<P class="ps8"><FONT class="fs95">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps5"><FONT class="fs94">          </FONT></P>
<P class="ps7"><FONT class="fs93">          </FONT>Óõâàëîþ &nbsp;&nbsp;ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ &nbsp;â³ä &nbsp;&nbsp;02.03.2017 ðîêó &nbsp;ó ñïðàâ³ ¹ 904/3772/15 (ñóääÿ - Ïîëºâ Ä.Ì.) â³äìîâëåíî ó âèçíàíí³ ãðîøîâèõ âèìîã Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Æîâòíåâîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ äî Äåðæàâíîãî ï³äïðèºìñòâà "Äí³ïðîïåòðîâñüêà á³îëîã³÷íà ôàáðèêà" â ðîçì³ð³ 47 401,81 ãðí.</P>
<P class="ps7">          Íå ïîãîäèâøèñü ³ç çàçíà÷åíîþ óõâàëîþ, Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Ñîáîðíîìó &nbsp;ðàéîí³ ì. Äí³ïðà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ (ïðàâîíàñòóïíèê Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Æîâòíåâîìó ðàéîí³ ì. Äí³ïðîïåòðîâñüêà) ïîäàëà àïåëÿö³éíó ñêàðãó, â ÿê³é ïðîñèòü ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 02.03.2017 ðîêó ó äàí³é ñïðàâ³, âèçíàòè ãðîøîâ³ âèìîãè ÄÏ² ó Ñîáîðíîìó ðàéîí³ ì. Äí³ïðà ó ïîâíîìó îáñÿç³, ñïðàâó íàïðàâèòè íà ðîçãëÿä äî ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³. </P>
<P class="ps7">          Ñêàðæíèêîì òàêîæ çàÿâëåíî êëîïîòàííÿ ïðî â³äíîâëåííÿ ïðîïóùåíîãî ïðîöåñóàëüíîãî ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè. Ïðîòå, äàíå êëîïîòàííÿ íå ìîæå áóòè ðîçãëÿíóòî, îñê³ëüêè ïðè ïîäàíí³ àïåëÿö³éíî¿ ñêàðãè ñêàðæíèêîì íå äîäåðæàíî âèìîã ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</P>
<P class="ps7">          Êîëåã³ÿ ñóää³â Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó, îçíàéîìèâøèñü ç ìàòåð³àëàìè ñïðàâè òà àïåëÿö³éíî¿ ñêàðãè ä³éøëà âèñíîâêó ïðî íåîáõ³äí³ñòü ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè ç íàñòóïíèõ ï³äñòàâ.</P>
<P class="ps7">          Â³äïîâ³äíî äî ïóíêòó 3 ÷àñòèíè 1 ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó 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 âñòàíîâëåíîìó ïîðÿäêó òà ðîçì³ð³.</P>
<P class="ps7">          Äî àïåëÿö³éíî¿ ñêàðãè äîäàíî êëîïîòàííÿ ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè. </P>
<P class="ps7"> &nbsp;Çà ïðèïèñàìè íîðì ñòàòò³ 8 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" ñóä, âðàõîâóþ÷è ìàéíîâèé ñòàí ñòîðîíè, ìîæå ñâîºþ óõâàëîþ, çîêðåìà, çâ³ëüíèòè â³ä ñïëàòè ñóäîâîãî çáîðó.                     Â³äïîâ³äíî äî ïóíêòó 3 ²íôîðìàö³éíîãî ëèñòà Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 01-06/2093/15 â³ä 12.11.2015 ðîêó çà çì³ñòîì ïîëîæåíü ñòàòò³ 8 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" 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. </P>
<P class="ps7">Ñë³ä çâåðíóòè óâàãó, 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, â òîìó ÷èñë³ é îðãàí³â äåðæàâíî¿ âëàäè, òî ñàì³ ëèøå îáñòàâèíè, ïîâ'ÿçàí³ ³ç 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. </P>
<P class="ps3">Çã³äíî ç ÷àñòèíîþ 1 ñòàòò³ 33 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè êîæíà ñòîðîíà ïîâèííà äîâåñòè ò³ îáñòàâèíè, íà ÿê³ âîíà ïîñèëàºòüñÿ ÿê íà ï³äñòàâó ñâî¿õ âèìîã ³ çàïåðå÷åíü.</P>
<P class="ps3">×àñòèíà 2 ñòàòò³ 34 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè âñòàíîâëþº, ùî îáñòàâèíè ñïðàâè, ÿê³ â³äïîâ³äíî äî çàêîíîäàâñòâà ïîâèíí³ áóòè ï³äòâåðäæåí³ ïåâíèìè çàñîáàìè äîêàçóâàííÿ, íå ìîæóòü ï³äòâåðäæóâàòèñü ³íøèìè çàñîáàìè äîêàçóâàííÿ.</P>
<P class="ps3">Êëîïîòàííÿ ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè ìîòèâîâàíî òèì, ùî â³äïîâ³äíî äî âíåñåíèõ çì³í äî Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" îðãàíè äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ïîçáàâëÿþòüñÿ ï³ëüã ùîäî ñïëàòè ñóäîâîãî çáîðó òà çîáîâ'ÿçàí³ ñïëà÷óâàòè ñóäîâèé çá³ð ó ïîâíîìó îáñÿç³. Ïðè öüîìó, â³äïîâ³äíî äî ïóíêòó 2 Ïðèê³íöåâèõ ïîëîæåíü Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" Êàá³íåò Ì³í³ñòð³â Óêðà¿íè çîáîâ'ÿçàíèé çàáåçïå÷èòè â³äïîâ³äíå ô³íàíñóâàííÿ äåðæàâíèõ îðãàí³â, ÿê³ ïîçáàâëÿþòüñÿ ï³ëüã ùîäî ñïëàòè ñóäîâîãî çáîðó. Ïðîòå, â³äïîâ³äíå ô³íàíñóâàííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè &nbsp;Óêðà¿íè òà ¿¿ òåðèòîð³àëüíèõ îðãàí³â Êàá³íåòîì Ì³í³ñòð³â Óêðà¿íè íå çä³éñíåíî. Ïðè öüîìó, äîêàç³â íà ï³äòâåðäæåííÿ ôàêòó íåìîæëèâîñò³ îïëàòè ñóäîâîãî çáîðó ÄÏ² ó Ñîáîðíîìó &nbsp;ðàéîí³ ì. Äí³ïðà äî ñóäó íå íàäàëà.</P>
<P class="ps3">Ñë³ä çâåðíóòè óâàãó, ùî äîêàçè, ÿê³ ï³äòâåðäæóþòü ìàéíîâèé ñòàí îñîáè, ÿêà çàÿâëÿº êëîïîòàííÿ ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó ïîâèíí³ ï³äòâåðäæóâàòè ìàéíîâèé ñòàí &nbsp;<FONT class="fs92">íà äàòó çâåðíåííÿ ç àïåëÿö³éíîþ ñêàðãîþ</FONT>.</P>
<P class="ps3">Çà òàêèõ îáñòàâèí, îñê³ëüêè íà äàòó çâåðíåííÿ ç àïåëÿö³éíîþ ñêàðãîþ ñêàðæíèêîì íå äîâåäåíî òîãî, ùî éîãî ìàéíîâèé ñòàí ïåðåøêîäæàº ñïëàò³ íèì ñóäîâîãî çáîðó ó âñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³, à òîìó â³äñóòí³ ï³äñòàâè äëÿ çàäîâîëåííÿ êëîïîòàííÿ Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ñîáîðíîìó ðàéîí³ ì. Äí³ïðà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ ïðî çâ³ëüíåííÿ &nbsp;â³ä ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè.</P>
<P class="ps3">Âðàõîâóþ÷è âèùåâèêëàäåíå, êîëåã³ÿ ñóää³â ââàæàº, ùî àïåëÿö³éíà ñêàðãà Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ñîáîðíîìó ðàéîí³ ì. Äí³ïðà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ ï³äëÿãàº ïîâåðíåííþ çàÿâíèêîâ³ áåç ðîçãëÿäó.</P>
<P class="ps3">Ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè íå ïîçáàâëÿº ïðàâà ïîâòîðíîãî çâåðíåííÿ äî àïåëÿö³éíîãî ñóäó â ïîðÿäêó, âñòàíîâëåíîìó çàêîíîì. &nbsp;</P>
<P class="ps3">Ñë³ä çâåðíóòè óâàãó, ùî ïðè ïîâòîðíîìó çâåðíåíí³ ³ç àïåëÿö³éíîþ ñêàðãîþ ñêàðæíèê ìàº ïîäàòè êëîïîòàííÿ ïðî â³äíîâëåííÿ ïðîïóùåíîãî ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè. Ïðè öüîìó, &nbsp;çàçíà÷åíå êëîïîòàííÿ ïîäàºòüñÿ â áóäü-ÿêîìó âèïàäêó ïðîïóñêó ñòðîêó &nbsp;íåçàëåæíî â³ä ïðè÷èí, ÿê³ çóìîâèëè öåé ïðîïóñê.</P>
<P class="ps3"> &nbsp;Íà ï³äñòàâ³ íàâåäåíîãî òà êåðóþ÷èñü ñò. 86, ï. 3 &nbsp;÷. 1 ñò. 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä </P>
<P class="ps11"><FONT class="fs82">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps7">          Â³äìîâèòè Äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó Ñîáîðíîìó ðàéîí³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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. Äí³ïðà Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ ó çàäîâîëåíí³ êëîïîòàííÿ ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 02.03.2017 ðîêó ó ñïðàâ³ ¹ 904/3772/15.</P>
<P class="ps7">          Àïåëÿö³éíó ñêàðãó &nbsp;ïîâåðíóòè &nbsp;çàÿâíèêîâ³ áåç ðîçãëÿäó.</P>
<P class="ps7"><FONT class="fs91">          Äîäàòîê &nbsp;(íà àäðåñó &nbsp;ñêàðæíèêà): &nbsp;</FONT>àïåëÿö³éíà &nbsp;&nbsp;ñêàðãà &nbsp;&nbsp;ç äîäàòêàìè, âñüîãî íà 10 àðê. </P>
<P class="ps14"><FONT class="fs90">Ãîëîâóþ÷èé ñóääÿ                              ___________________                    ².Î. Âå÷³ðêî</FONT></P>
<P class="ps13"><FONT class="fs89">          Ñóääÿ                                                  ___________________                    Ñ.Ã. Àíòîí³ê</FONT></P>
<P><FONT class="fs88">          Ñóääÿ                                                  ___________________                    Î.Ã. ²âàíîâ</FONT></P>