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<P class="ps11"><FONT class="fs125"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps8"><FONT class="fs67">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ ÏÎËÒÀÂÑÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps8"><FONT class="fs65">ÓÕÂÀËÀ</FONT></P>
<P class="ps8"><FONT class="fs131"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs82">          </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;03.05.17ð. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 &nbsp;917/1699/16 </P>
<P class="ps1"><FONT class="fs78">ïðî</FONT> ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî,</P>
<P class="ps1"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs77">âñòàíîâèâ:</FONT></P>
<P class="ps4">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ &nbsp;îáëàñò³ â³ä 31.10.2016ð. ó ñïðàâ³ ¹917/1699/16 ïðèéíÿòî äî ðîçãëÿäó &nbsp;çàÿâó Ëóáåíñüêî¿ &nbsp;îá"ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ïîëòàâñüê³é îáëàñò³ ïðî &nbsp;ïîðóøåííÿ &nbsp;ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ô³ðìè "Ëàâàëü"</P>
<P class="ps1">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ â³ä 20.12.2016ð. ó ñïðàâ³ ¹ 917/1699/16 â³äìîâëåíî Ëóáåíñüê³é &nbsp;îá"ºäíàí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ïîëòàâñüê³é îáëàñò³ ó ïîðóøåíí³ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ô³ðìè "Ëàâàëü".</P>
<P class="ps1">Ëóáåíñüêà &nbsp;îá"ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ïîëòàâñüê³é îáëàñò³ ³ç óõâàëîþ ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ &nbsp;â³ä 20.12.2016ð. ïðî â³äìîâó ó ïîðóøåíí³ ïðîâàäæåííÿ ó ñïðàâ³ ïðî &nbsp;áàíêðóòñòâî íå ïîãîäèëàñü òà çâåðíóëàñü äî Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïðîñèëà çàçíà÷åíó óõâàëó ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ â³ä 20.12.2016ð. ó ñïðàâ³ ¹917/1699/16 ñêàñóâàòè &nbsp;òà ïåðåäàòè ñïðàâó íà ðîçãëÿä ãîñïîäàðñüêîìó ñóäó Ïîëòàâñüêî¿ îáëàñò³.</P>
<P class="ps1">Ïîñòàíîâîþ Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 09.02.2017ð. ó ñïðàâ³ ¹917/1699/16 àïåëÿö³éíó ñêàðãó Ëóáåíñüêî¿ &nbsp;îá"ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ïîëòàâñüê³é îáëàñò³ çàëèøåíî áåç çàäîâîëåííÿ, óõâàëó ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ â³ä 20.12.2016ð. ó ñïðàâ³ ¹ 917/1699/16 çàëèøåíî áåç çì³í.</P>
<P class="ps1">Ëóáåíñüêà &nbsp;îá"ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ïîëòàâñüê³é îáëàñò³ çâåðíóëàñÿ äî Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ç êàñàö³éíîþ ñêàðãîþ, â ÿê³é ïðîñèëà ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ â³ä 20.12.2016ð. òà ïîñòàíîâó &nbsp;Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 09.02.2017ð. ó ñïðàâ³ ¹917/1699/16.</P>
<P class="ps1">Óõâàëîþ Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 03.04.2017ð.:</P>
<P class="ps1">1. Â³äìîâëåíî &nbsp;Ëóáåíñüê³é &nbsp;îá"ºäíàí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ïîëòàâñüê³é îáëàñò³ â çàäîâîëåíí³ êëîïîòàííÿ &nbsp;ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ êàñàö³éíî¿ ñêàðãè.</P>
<P class="ps1">2. Êàñàö³éíó ñêàðãó Ëóáåíñüêî¿ &nbsp;îá"ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ïîëòàâñüê³é îáëàñò³ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ â³ä 20.12.2016ð. òà ïîñòàíîâó &nbsp;Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 09.02.2017ð. ó ñïðàâ³ ¹917/1699/16 ïîâåðíåíî ñêàðæíèêó.</P>
<P class="ps3">Ç óðàõóâàííÿì âèùåâèêëàäåíîãî, Ëóáåíñüêà &nbsp;îá"ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ïîëòàâñüê³é îáëàñò³ çâåðíóëàñü äî ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ &nbsp;ç êëîïîòàííÿì â³ä 14.04.2017ð. çà ¹ 681/10/16-18-10-12 (âõ. ¹ 5201 â³ä 18.04.2017ð.) ïðî &nbsp;ïîâåðíåííÿ 13 780,00 ãðí. ñóäîâîãî çáîðó, ñïëà÷åíîãî íåþ äî äåðæàâíîãî áþäæåòó çà ïîäàííÿ äî ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ &nbsp;çàÿâè ïðî &nbsp;ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî. &nbsp;</P>
<P class="ps3">Â³äïîâ³äíî äî ÷àñòèíè 2 ñò. 44 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ðîçì³ð ñóäîâîãî çáîðó, ïîðÿäîê éîãî ñïëàòè, ïîâåðíåííÿ ³ çâ³ëüíåííÿ â³ä ñïëàòè âñòàíîâëþþòüñÿ çàêîíîì.</P>
<P class="ps3">Ïðàâîâ³ çàñàäè ñïðàâëÿííÿ ñóäîâîãî çáîðó, ïëàòíèê³â, îá'ºêòè òà ðîçì³ðè ñòàâîê ñóäîâîãî çáîðó, ïîðÿäîê ñïëàòè, çâ³ëüíåííÿ â³ä ñïëàòè òà ïîâåðíåííÿ ñóäîâîãî çáîðó âèçíà÷åíî Çàêîíîì Óêðà¿íè "Ïðî ñóäîâèé çá³ð" â³ä 08.07.2011ð. ¹ 3674-VI (ç ïîäàëüøèìè &nbsp;çì³íàìè â äîïîâíåííÿìè). </P>
<P class="ps3">Ñòàòòåþ 7 Çàêîí Óêðà¿íè "Ïðî ñóäîâèé çá³ð" âðåãóëüîâàíî çàãàëüí³ ïèòàííÿ ïîâåðíåííÿ &nbsp;ñïëà÷åíèõ &nbsp;ñóì ñóäîâîãî çáîðó ç ï³äñòàâ, ÿê³ âèçíà÷åíî ö³ºþ ñòàòòåþ ³ ïåðåë³ê ÿêèõ º âè÷åðïíèì (äèâ. ï. 5 Ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 21.02.2013 ð. ¹ 7 "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó V² Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè" (³ç çì³íàìè â äîïîâíåííÿìè)).</P>
<P class="ps2">Òàê, ó â³äïîâ³äíîñò³ äî ñò. 7 Çàêîíó Óêðà¿íè Ïðî ñóäîâèé çá³ð, ñïëà÷åíà ñóìà ñóäîâîãî çáîðó ïîâåðòàºòüñÿ çà êëîïîòàííÿì îñîáè, ÿêà éîãî ñïëàòèëà çà óõâàëîþ ñóäó â ðàç³:</P>
<P class="ps2">1) çìåíøåííÿ ðîçì³ðó ïîçîâíèõ âèìîã àáî âíåñåííÿ ñóäîâîãî çáîðó â á³ëüøîìó ðîçì³ð³, í³æ âñòàíîâëåíî çàêîíîì; 2) ïîâåðíåííÿ çàÿâè<FONT class="fs76"> </FONT>àáî ñêàðãè; 3) â³äìîâè ó â³äêðèòò³ ïðîâàäæåííÿ ó ñïðàâ³ â ñóä³ ïåðøî¿ ³íñòàíö³¿, àïåëÿö³éíîãî òà êàñàö³éíîãî ïðîâàäæåííÿ ó ñïðàâ³; 4) çàëèøåííÿ çàÿâè àáî ñêàðãè áåç ðîçãëÿäó (êð³ì âèïàäê³â, ÿêùî òàê³ çàÿâè àáî ñêàðãè çàëèøåí³ áåç ðîçãëÿäó ó çâ'ÿçêó ç ïîâòîðíèì íåïðèáóòòÿì àáî çàëèøåííÿì ïîçèâà÷åì ñóäîâîãî çàñ³äàííÿ áåç ïîâàæíèõ ïðè÷èí òà íåïîäàííÿ çàÿâè ïðî ðîçãëÿä ñïðàâè çà éîãî â³äñóòíîñò³, àáî íåïîäàííÿ ïîçèâà÷åì âèòðåáóâàíèõ ñóäîì ìàòåð³àë³â, àáî çà éîãî çàÿâîþ (êëîïîòàííÿì); 5) çàêðèòòÿ (ïðèïèíåííÿ) ïðîâàäæåííÿ ó ñïðàâ³ (êð³ì âèïàäê³â, ÿêùî ïðîâàäæåííÿ ó ñïðàâ³ çàêðèòî ó çâ'ÿçêó ç â³äìîâîþ ïîçèâà÷à â³ä ïîçîâó ³ òàêà â³äìîâà âèçíàíà ñóäîì), ó òîìó ÷èñë³ â àïåëÿö³éí³é òà êàñàö³éí³é ³íñòàíö³ÿõ</P>
<P class="ps7">Â ï. 5.2 &nbsp;Ïîñòàíîâè &nbsp;â³ä 21.02.2013 ð. ¹ 7 "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó V² Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè" (³ç çì³íàìè â äîïîâíåííÿìè) ïëåíóì Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè çàçíà÷àº, ùî &nbsp;ïèòàííÿ ïðî ïîâåðíåííÿ ñïëà÷åíî¿ ñóìè ñóäîâîãî çáîðó âèð³øóºòüñÿ ãîñïîäàðñüêèì ñóäîì çà ðåçóëüòàòàìè ðîçãëÿäó â³äïîâ³äíèõ ìàòåð³àë³â çà íàÿâíîñò³ êëîïîòàííÿ ñòîðîíè ÷è ³íøîãî ó÷àñíèêà ñóäîâîãî ïðîöåñó ïðî ïîâåðíåííÿ ñóìè ñóäîâîãî çáîðó. Ïðî òàêå ïîâåðíåííÿ çàçíà÷àºòüñÿ:</P>
<P class="ps5">- â óõâàë³, ÿêîþ çä³éñíþºòüñÿ â³äìîâà ó ïðèéíÿòò³ àáî ïîâåðíåííÿ çàÿâè (ñêàðãè), çà ïîäàííÿ ÿêî¿ ñïëà÷óºòüñÿ ñóäîâèé çá³ð, àáî</P>
<P class="ps5">- â óõâàë³ ïðî ïðèïèíåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ç ï³äñòàâ, íàâåäåíèõ ó ñòàòò³ 80 ÃÏÊ (êð³ì âèïàäê³â ÿêùî ïðîâàäæåííÿ ó ñïðàâ³ ïðèïèíåíî ó çâ'ÿçêó ç â³äìîâîþ ïîçèâà÷à â³ä ïîçîâó ³ òàêà â³äìîâà âèçíàíà ñóäîì), àáî</P>
<P class="ps5">- â óõâàë³ ïðî ïîâåðíåííÿ ñóì ñóäîâîãî çáîðó, âèíåñåí³é ÿê îêðåìèé ïðîöåñóàëüíèé äîêóìåíò (çîêðåìà, ó âèïàäêó, ïåðåäáà÷åíîìó ïóíêòîì 2 ÷àñòèíè ïåðøî¿ ñòàòò³ 88 ÃÏÊ).</P>
<P class="ps3">Çàêîíîì íå ïåðåäáà÷åíî ãðàíè÷íîãî ñòðîêó ïîâåðíåííÿ ñïëà÷åíî¿ ñóìè ñóäîâîãî çáîðó.</P>
<P class="ps2">Ç îãëÿäó íà âèùåâèêëàäåíå, &nbsp;&nbsp;ñóä ïðèéøîâ äî âèñíîâêó ïðî íåîáõ³äí³ñòü ïîâåðíåííÿ Ëóáåíñüê³é îá"ºäíàí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ïîëòàâñüê³é îáëàñò³ &nbsp;ç äåðæàâíîãî áþäæåòó 13 780,00ãðí. &nbsp;ñóäîâîãî çáîðó, ñïëà÷åíîãî çã³äíî ïëàò³æíîãî äîðó÷åííÿ ¹ 712 â³ä 23.09.2016ð.</P>
<P class="ps2">Êåðóþ÷èñü ñò. 7 Çàêîíó Óêðà¿íè Ïðî ñóäîâèé çá³ð, ñò.ñò. 44, 86, Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä -</P>
<P class="ps9"><FONT class="fs75">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps6"><FONT class="fs74">Äîäàòîê: &nbsp;&nbsp;&nbsp;</FONT>íà 1 àðêóø³ &nbsp;<FONT class="fs73">&nbsp;- &nbsp;</FONT>îðèã³íàë &nbsp;êâèòàíö³¿ ¹ 712 â³ä 23.09.2016ð. ïðî ñïëàòó 13 780,00 ãðí. &nbsp;ñóäîâîãî çáîðó. </P>
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<P><FONT class="fs69"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;Î.Î. Îðåõîâñüêà</FONT></P>
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