<TITLE>920/1559/15</TITLE>
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<!-- [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) -->
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<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
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<!-- [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) -->
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<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
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<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
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<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
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<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
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<!-- [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) -->
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<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION3" CONTENT="3">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
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<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
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<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
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<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
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<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
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<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
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<!-- [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 -->
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<META NAME="MEMBTYPE4" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
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<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
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<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
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<!-- áîðæíèê = B -->
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<!-- ³íøà îñîáà = I -->
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<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
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<!-- ô³çè÷íà = F -->
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<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME4" CONTENT="Ñï³ëüíå óêðà¿íñüêî-á³ëîðóñüêå ï³ä-âî &quot;Óêðòåõíîñèíòåç&quot; ó ôîðì³ ÒÎÂ">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
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<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
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<!-- [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 -->
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<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
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<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE5" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
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<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE5" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME5" CONTENT="Ñóìñüêà ì³ñüêà ðàäà">
<!-- [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="23823253">
<!-- [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) -->
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<!-- [39] Êîä ïðîâàéäåðà ÅÖÏ TAGNAME(CRYPTPROVIDER) -->
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<P class="ps2"><FONT class="fs104"> &nbsp;&nbsp;</FONT><FONT class="fs102"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps1"><FONT class="fs64">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÑÓÌÑÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps1"><FONT class="fs63">ÓÕÂÀËÀ</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="50 %" class="tds4"><P><FONT class="fs62"> 18.04.2017 </FONT></P></TD><TD width="50 %" class="tds4"><P class="ps16"><FONT class="fs61">Ñïðàâà ¹ 920/1559/15</FONT></P></TD></TR>
<P class="ps11"><FONT class="fs95">Êîëåã³ÿ ñóää³â ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ ó ñêëàä³: ãîëîâóþ÷îãî ñóää³ Êîâàëåíêî Î.Â., ñóää³â: Êîòåëüíèöüêî¿ Â.Ë., Ñîïÿíåíêî Î.Þ., ðîçãëÿíóâøè &nbsp;ñêàðãó ¹02/09-014385 â³ä 17.08.2016 Ñï³ëüíîãî óêðà¿íñüêî-á³ëîðóñüêîãî ï³äïðèºìñòâà «Óêðòåõíîñèíòåç» (ó ôîðì³ òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ) íà ä³¿ îðãàíó äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè ùîäî âèêîíàííÿ íàêàçó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 16.03.2016 ó ñïðàâ³ ¹920/1559/15 çà ïîçîâîì: Ñóìñüêî¿ ì³ñüêî¿ ðàäè, ì. Ñóìè, äî â³äïîâ³äà÷à: Ñï³ëüíîãî óêðà¿íñüêî-á³ëîðóñüêîãî ï³äïðèºìñòâà «Óêðòåõíîñèíòåç» (ó ôîðì³ òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ), ì. Ñóìè, ïðî ïðèïèíåííÿ äîãîâîðó îðåíäè øëÿõîì éîãî ðîç³ðâàííÿ &nbsp;</FONT></P>
<P class="ps14"><FONT class="fs70">ÂÑÒÀÍÎÂÈËÀ :</FONT></P>
<P class="ps9"><FONT class="fs94">Ñï³ëüíå óêðà¿íñüêî-á³ëîðóñüêå ï³äïðèºìñòâî «Óêðòåõíîñèíòåç» (ó ôîðì³ òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ) çâåðíóëîñü äî ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ ç³ ñêàðãîþ íà ä³¿ &nbsp;îðãàíó äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè, â ÿê³é ïðîñèòü ñóä âèçíàòè íåïðàâîì³ðíîþ â³äìîâó Óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó ì. Ñóìàõ Ñóìñüêî¿ îáëàñò³ ó ïðèéíÿòò³ íàêàçó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 16.03.2016 ó ñïðàâ³ ¹920/1559/15 ïðî ñòÿãíåííÿ ç Ñóìñüêî¿ ì³ñüêî¿ ðàäè íà êîðèñòü Ñï³ëüíîãî óêðà¿íñüêî-á³ëîðóñüêîãî ï³äïðèºìñòâà «Óêðòåõíîñèíòåç» (ó ôîðì³ òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ) 1&nbsp; 339 ãðí. 80 êîï. ñóäîâîãî çáîðó äî âèêîíàííÿ, à òàêîæ çîáîâÿçàòè Óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó ì. Ñóìàõ Ñóìñüêî¿ îáëàñò³ ïðèéíÿòè äî âèêîíàííÿ âêàçàíèé íàêàç òà â÷èíèòè ä³¿, ñïðÿìîâàí³ íà éîãî âèêîíàííÿ.</FONT></P>
<P class="ps7"><FONT class="fs93">Çã³äíî ÷. 1 ñò. 12 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ãîñïîäàðñüêèì ñóäàì ï³äâ³äîì÷³: &nbsp;1) ñïðàâè ó ñïîðàõ, ùî âèíèêàþòü ïðè óêëàäàíí³, çì³í³, ðîç³ðâàíí³ ³ âèêîíàíí³ ãîñïîäàðñüêèõ äîãîâîð³â, ó òîìó ÷èñë³ ùîäî ïðèâàòèçàö³¿ ìàéíà, òà ç ³íøèõ ï³äñòàâ, êð³ì: ñïîð³â ïðî ïðèâàòèçàö³þ äåðæàâíîãî æèòëîâîãî ôîíäó; ñïîð³â, ùî âèíèêàþòü ïðè ïîãîäæåíí³ ñòàíäàðò³â òà òåõí³÷íèõ óìîâ; ñïîð³â ïðî âñòàíîâëåííÿ ö³í íà ïðîäóêö³þ (òîâàðè), à òàêîæ òàðèô³â íà ïîñëóãè (âèêîíàííÿ ðîá³ò), ÿêùî ö³ ö³íè ³ òàðèôè â³äïîâ³äíî äî çàêîíîäàâñòâà íå ìîæóòü áóòè âñòàíîâëåí³ çà óãîäîþ ñòîð³í; ñïîð³â, ùî âèíèêàþòü ³ç ïóáë³÷íî-ïðàâîâèõ â³äíîñèí òà â³äíåñåí³ äî êîìïåòåíö³¿ Êîíñòèòóö³éíîãî Ñóäó Óêðà¿íè òà àäì³í³ñòðàòèâíèõ ñóä³â; ³íøèõ ñïîð³â, âèð³øåííÿ ÿêèõ â³äïîâ³äíî äî çàêîí³â Óêðà¿íè òà ì³æíàðîäíèõ äîãîâîð³â Óêðà¿íè â³äíåñåíî äî â³äàííÿ ³íøèõ îðãàí³â; &nbsp;2) ñïðàâè ïðî áàíêðóòñòâî; &nbsp;3) ñïðàâè çà çàÿâàìè îðãàí³â Àíòèìîíîïîëüíîãî êîì³òåòó Óêðà¿íè, Ðàõóíêîâî¿ ïàëàòè ç ïèòàíü, â³äíåñåíèõ çàêîíîäàâ÷èìè àêòàìè äî ¿õ êîìïåòåíö³¿; &nbsp;4) ñïðàâè, ùî âèíèêàþòü ç êîðïîðàòèâíèõ â³äíîñèí ó ñïîðàõ ì³æ þðèäè÷íîþ îñîáîþ òà ¿¿ ó÷àñíèêàìè (çàñíîâíèêàìè, àêö³îíåðàìè, ÷ëåíàìè), ó òîìó ÷èñë³ ó÷àñíèêîì, ÿêèé âèáóâ, à òàêîæ ì³æ ó÷àñíèêàìè (çàñíîâíèêàìè, àêö³îíåðàìè, ÷ëåíàìè) þðèäè÷íî¿ îñîáè, ïîâ'ÿçàíèìè ³ç ñòâîðåííÿì, ä³ÿëüí³ñòþ, óïðàâë³ííÿì òà ïðèïèíåííÿì ä³ÿëüíîñò³ òàêî¿ îñîáè, êð³ì òðóäîâèõ ñïîð³â; 4</FONT><FONT class="fs98"> 1</FONT><FONT class="fs92">) ñïðàâè ó ñïîðàõ ì³æ ãîñïîäàðñüêèì òîâàðèñòâîì òà éîãî ïîñàäîâîþ îñîáîþ (ó òîìó ÷èñë³ ïîñàäîâîþ îñîáîþ, ïîâíîâàæåííÿ ÿêî¿ ïðèïèíåí³) ïðî â³äøêîäóâàííÿ çáèòê³â, çàâäàíèõ òàêîþ ïîñàäîâîþ îñîáîþ ãîñïîäàðñüêîìó òîâàðèñòâó ¿¿ ä³ÿìè (áåçä³ÿëüí³ñòþ); 5) ñïðàâè ó ñïîðàõ ùîäî îáë³êó ïðàâ íà ö³íí³ ïàïåðè; 6) ñïðàâè ó ñïîðàõ, ùî âèíèêàþòü ³ç çåìåëüíèõ â³äíîñèí, â ÿêèõ áåðóòü ó÷àñòü ñóá'ºêòè ãîñïîäàðñüêî¿ ä³ÿëüíîñò³, çà âèíÿòêîì òèõ, ùî â³äíåñåíî äî êîìïåòåíö³¿ àäì³í³ñòðàòèâíèõ ñóä³â; 7) ñïðàâè ó ñïîðàõ ç ìàéíîâèìè âèìîãàìè äî áîðæíèêà, ñòîñîâíî ÿêîãî ïîðóøåíî ñïðàâó ïðî áàíêðóòñòâî, ó òîìó ÷èñë³ ñïðàâè ó ñïîðàõ ïðî âèçíàííÿ íåä³éñíèìè áóäü-ÿêèõ ïðàâî÷èí³â (äîãîâîð³â), óêëàäåíèõ áîðæíèêîì; ñòÿãíåííÿ çàðîá³òíî¿ ïëàòè; ïîíîâëåííÿ íà ðîáîò³ ïîñàäîâèõ òà ñëóæáîâèõ îñ³á áîðæíèêà, çà âèíÿòêîì ñïîð³â, ïîâ'ÿçàíèõ ³ç âèçíà÷åííÿì òà ñïëàòîþ (ñòÿãíåííÿì) ãðîøîâèõ çîáîâ'ÿçàíü (ïîäàòêîâîãî áîðãó), âèçíà÷åíèõ â³äïîâ³äíî äî Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, à òàêîæ ñïðàâ ó ñïîðàõ ïðî âèçíàííÿ íåä³éñíèìè ïðàâî÷èí³â (äîãîâîð³â), ÿêùî ç â³äïîâ³äíèì ïîçîâîì çâåðòàºòüñÿ íà âèêîíàííÿ ñâî¿õ ïîâíîâàæåíü êîíòðîëþþ÷èé îðãàí, âèçíà÷åíèé Ïîäàòêîâèì êîäåêñîì Óêðà¿íè; 8) ñïðàâè çà çàÿâàìè ïðî çàòâåðäæåííÿ ïëàí³â ñàíàö³¿ áîðæíèêà äî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî.</FONT></P>
<P class="ps4"><FONT class="fs91">Ïðè äîñë³äæåíí³ ìàòåð³àë³â ñêàðãè ñóäîì áóëî âñòàíîâëåíî, ùî ïîçèâà÷ ïîäàâ ñêàðãó íà ä³¿ Óïðàâë³ííÿ äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó ì. Ñóìàõ Ñóìñüêî¿ îáëàñò³.</FONT></P>
<P class="ps3"><FONT class="fs90">Â³äïîâ³äíî äî ñò. 121</FONT><FONT class="fs97">2</FONT><FONT class="fs89"> Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñêàðãè íà ä³¿ ÷è áåçä³ÿëüí³ñòü îðãàí³â Äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè ùîäî âèêîíàííÿ ð³øåíü, óõâàë, ïîñòàíîâ ãîñïîäàðñüêèõ ñóä³â ìîæóòü áóòè ïîäàí³ ñòÿãóâà÷åì, áîðæíèêîì àáî ïðîêóðîðîì ïðîòÿãîì äåñÿòè äí³â ç äíÿ â÷èíåííÿ îñêàðæóâàíî¿ ä³¿, àáî ç äíÿ, êîëè çàçíà÷åíèì îñîáàì ñòàëî ïðî íå¿ â³äîìî, àáî ç äíÿ, êîëè ä³ÿ ìàëà áóòè â÷èíåíà.</FONT></P>
<P class="ps4"><FONT class="fs88">Ïóíêòîì 33 Ïîñòàíîâè Ïëåíóìó Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè &nbsp;â³ä 20.05.2013 ¹8 «Ïðî îêðåì³ ïèòàííÿ þðèñäèêö³¿ àäì³í³ñòðàòèâíèõ ñóä³â» âñòàíîâëåíî, ùî Â³äïîâ³äíî äî&nbsp; </FONT><FONT class="fs75">ïóíêòó 1</FONT><FONT class="fs87">&nbsp; Ïîëîæåííÿ ïðî Äåðæàâíó êàçíà÷åéñüêó ñëóæáó Óêðà¿íè, çàòâåðäæåíîãî ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 15 êâ³òíÿ 2015 ðîêó ¹ 215, Äåðæàâíà êàçíà÷åéñüêà ñëóæáà Óêðà¿íè (Êàçíà÷åéñòâî) º öåíòðàëüíèì îðãàíîì âèêîíàâ÷î¿ âëàäè, ä³ÿëüí³ñòü ÿêîãî ñïðÿìîâóºòüñÿ ³ êîîðäèíóºòüñÿ Êàá³íåòîì Ì³í³ñòð³â Óêðà¿íè ÷åðåç Ì³í³ñòðà ô³íàíñ³â ³ ÿêèé ðåàë³çóº äåðæàâíó ïîë³òèêó ó ñôåðàõ êàçíà÷åéñüêîãî îáñëóãîâóâàííÿ áþäæåòíèõ êîøò³â, áóõãàëòåðñüêîãî îáë³êó âèêîíàííÿ áþäæåò³â.</FONT></P>
<P class="ps7"><FONT class="fs74">Ïóíêòîì 9</FONT><FONT class="fs86">&nbsp; öüîãî Ïîëîæåííÿ ïåðåäáà÷åíî, ùî Êàçíà÷åéñòâî çä³éñíþº ñâî¿ ïîâíîâàæåííÿ áåçïîñåðåäíüî òà ÷åðåç óòâîðåí³ â óñòàíîâëåíîìó ïîðÿäêó òåðèòîð³àëüí³ îðãàíè.</FONT></P>
<P class="ps7"><FONT class="fs85">Ä³ÿëüí³ñòü îðãàí³â Êàçíà÷åéñòâà ùîäî âèêîíàííÿ ïîêëàäåíèõ íà íèõ&nbsp; </FONT><FONT class="fs73">Êîíñòèòóö³ºþ</FONT><FONT class="fs84">&nbsp; ÷è çàêîíàìè Óêðà¿íè çàâäàíü íåîáõ³äíî ââàæàòè âëàäíîþ óïðàâë³íñüêîþ ôóíêö³ºþ.</FONT></P>
<P class="ps7"><FONT class="fs83">Îòæå, ñïîðè, ùî âèíèêàþòü ï³ä ÷àñ çä³éñíåííÿ îðãàíàìè Êàçíà÷åéñòâà ðîçðàõóíêîâî-êàñîâîãî îáñëóãîâóâàííÿ ðîçïîðÿäíèê³â ³ îäåðæóâà÷³â áþäæåòíèõ êîøò³â, à òàêîæ ³íøèõ êë³ºíò³â â³äïîâ³äíî äî çàêîíîäàâñòâà ï³äëÿãàþòü ðîçãëÿäó çà ïðàâèëàìè&nbsp; </FONT><FONT class="fs72">ÊÀÑ Óêðà¿íè</FONT><FONT class="fs82">.</FONT></P>
<P class="ps10"><FONT class="fs81">Â³äïîâ³äíî äî ï.1 ÷.1 ñò. 62 ÃÏÊ Óêðà¿íè ñóääÿ â³äìîâëÿº ó ïðèéíÿòò³ ïîçîâíî¿ çàÿâè, ÿêùî çàÿâà íå ï³äëÿãàº ðîçãëÿäó â ãîñïîäàðñüêèõ ñóäàõ Óêðà¿íè. &nbsp;</FONT></P>
<P class="ps10"><FONT class="fs80">Íà ï³äñòàâ³ âèêëàäåíîãî, ãîñïîäàðñüêèé ñóä íå ìàº äîñòàòí³õ ïðàâîâèõ ï³äñòàâ äëÿ ïðèéíÿòòÿ ñêàðãè äî ðîçãëÿäó òà ïîâåðòàº ñêàðãó òà äîäàí³ äî íå¿ äîêóìåíòè ïîçèâà÷ó.</FONT></P>
<P class="ps12"><FONT class="fs79">Êåðóþ÷èñü ï. 1 ñò. 62 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä, -</FONT></P>
<P class="ps6"><FONT class="fs69">Ó Õ Â À Ë È Ë À:</FONT></P>
<P class="ps5"><FONT class="fs78">1. Â³äìîâèòè ó ïðèéíÿòò³ ñêàðãè.</FONT></P>
<P class="ps0"><FONT class="fs68">ÃÎËÎÂÓÞ×ÈÉ ÑÓÄÄß &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Î.Â. ÊÎÂÀËÅÍÊÎ</FONT></P>
<P><FONT class="fs67">ÑÓÄÄß &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Â.Ë. ÊÎÒÅËÜÍÈÖÜÊÀ</FONT></P>
<P><FONT class="fs66">ÑÓÄÄß &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Î.Þ. ÑÎÏßÍÅÍÊÎ </FONT></P>