<TITLE>924/1437/15</TITLE>
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<P class="ps15"><FONT class="fs149"><IMG src="herb.gif" height=56 width=42></FONT></P>
<P class="ps10"><FONT class="fs91">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÕÌÅËÜÍÈÖÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps7"><FONT class="fs151"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;_________________________________________________________________</FONT></P>
<P class="ps10"><FONT class="fs90">ÓÕÂÀËÀ</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="50 %" class="tds7"><P><FONT class="fs106"> "11" òðàâíÿ 2017 ð.</FONT></P></TD><TD width="50 %" class="tds7"><P class="ps14"><FONT class="fs105"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 ¹ 924/1437/15</FONT></P></TD></TR>
<P class="ps6"><FONT class="fs104">Ãîñïîäàðñüêèé ñóä Õìåëüíèöüêî¿ îáëàñò³ ó ñêëàä³ ñóää³ Ñóááîò³íî¿ Ë.Î., ðîçãëÿíóâøè ìàòåð³àëè çàÿâè ïðî çàì³íó ñòîðîíè âèêîíàâ÷îãî ïðîâàäæåííÿ ó ñïðàâ³</FONT></P>
<P class="ps0"><FONT class="fs103">çà </FONT>ïîçîâîì Óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â ßðìîëèíåöüêîìó ðàéîí³ Õìåëüíèöüêî¿ îáëàñò³ ñìò. ßðìîëèíö³ Õìåëüíèöüêî¿ îáëàñò³ </P>
<P class="ps9"><FONT class="fs102">äî </FONT>1. Ãîðîäîöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ ì. Ãîðîäîê Õìåëüíèöüêî¿ îáëàñò³</P>
<P class="ps9"> &nbsp;&nbsp;&nbsp;&nbsp;2. &nbsp;Õìåëüíèöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ ì. Õìåëüíèöüêèé </P>
<P class="ps4"><FONT class="fs101">ïðî </FONT>ñòÿãíåííÿ 1541,34 ãðí.</P>
<P class="ps6"><FONT class="fs100">Ïðåäñòàâíèêè ñòîð³í: </FONT>íå ç'ÿâèëèñü</P>
<P class="ps6">Ð³øåííÿì ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ â³ä 23.12.2015 ðîêó ó ñïðàâ³ ¹924/1437/15 áóëî çàäîâîëåíî ïîçîâ<FONT class="fs99"> </FONT>Óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â ßðìîëèíåöüêîìó ðàéîí³ Õìåëüíèöüêî¿ îáëàñò³ ñìò. ßðìîëèíö³ Õìåëüíèöüêî¿ îáëàñò³ äî Õìåëüíèöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ ì.Õìåëüíèöüêèé ïðî ñòÿãíåííÿ 1541,34 ãðí. Âèð³øåíî ñòÿãíóòè<FONT class="fs98"> </FONT>ç Õìåëüíèöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ &nbsp;íà êîðèñòü Óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â ßðìîëèíåöüêîìó ðàéîí³ Õìåëüíèöüêî¿ îáëàñò³ 1541,34 ãðí. øêîäè. Âîäíî÷àñ, ó ïîçîâ³ Óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â ßðìîëèíåöüêîìó ðàéîí³ Õìåëüíèöüêî¿ îáëàñò³ ñìò.ßðìîëèíö³ Õìåëüíèöüêî¿ îáëàñò³ äî Ãîðîäîöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ ì.Ãîðîäîê Õìåëüíèöüêî¿ îáëàñò³ ïðî ñòÿãíåííÿ 1541,34 ãðí.<FONT class="fs97"> </FONT>â³äìîâëåíî. Âèð³øåíî ïèòàííÿ ïðî ðîçïîä³ë ñóäîâèõ âèòðàò.</P>
<P class="ps0">02.02.2016 ðîêó íà âèêîíàííÿ âèùåâêàçàíîãî ð³øåííÿ âèäàíî íàêàçè.</P>
<P class="ps0">03.05.2017ð. íà àäðåñó ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ íàä³éøëà çàÿâà Õìåëüíèöüêîãî îá'ºäíàíîãî óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè Õìåëüíèöüêî¿ îáëàñò³ ïðî çàì³íó ñòîðîíè âèêîíàâ÷îãî ïðîâàäæåííÿ, â ÿê³é âêàçàíî, ùî ó â³äïîâ³äíîñò³ äî äîäàòêó ¹1 ïîñòàíîâè Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 16.12.2015ð. ¹1055 "Ïðî äåÿê³ ïèòàííÿ ôóíêö³îíóâàííÿ òåðèòîð³àëüíèõ îðãàí³â Ïåíñ³éíîãî ôîíäó Óêðà¿íè", óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â Õìåëüíèöüêîìó ðàéîí³ òà óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â ßðìîëèíåöüêîìó ðàéîí³ ðåîðãàí³çóâàëèñÿ øëÿõîì çëèòòÿ â Õìåëüíèöüêå îá'ºäíàíå óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè. Êð³ì òîãî âêàçóº, ùî &nbsp;03.01.2017ð. íà àäðåñó óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó ì. Õìåëüíèöüêîìó íàïðàâëåíà çàÿâà ïðî âèêîíàííÿ âèùåâêàçàíîãî ñóäîâîãî ð³øåííÿ òà íàêàçó ñóäó â³ä 02.02.2016 ðîêó. Îäíàê, ëèñòîì â³ä 11.01.2017 ðîêó Äåðæàâíà êàçíà÷åéñüêà ñëóæáà ïîâ³äîìèëà ïðî ðåîðãàí³çàö³þ Õìåëüíèöüêî¿ ÎÄÏ² ÃÓ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ øëÿõîì ïðèºäíàííÿ äî Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì.Õìåëüíèöüêîìó Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³. Ó çâ'ÿçêó ³ç íåâ³äïîâ³äí³ñòþ íàéìåíóâàíü ñòÿãóâà÷à òà áîðæíèêà, çàÿâíèê ïðîñèòü çàì³íèòè ñòÿãóâà÷à ó íàêàç³ ¹924/1437/15 â³ä 02.02.2016ð., à ñàìå óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â ßðìîëèíåöüêîìó ðàéîí³ Õìåëüíèöüêî¿ îáëàñò³ çàì³íèòè íà Õìåëüíèöüêå îá'ºäíàíå óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè Õìåëüíèöüêî¿ îáëàñò³. Êð³ì òîãî, ïðîñèòü çàì³íèòè áîðæíèêà ó âêàçàíîìó íàêàç³, à ñàìå Õìåëüíèöüêó îá'ºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ çàì³íèòè íà Äåðæàâíó ïîäàòêîâó ³íñïåêö³þ ó ì.Õìåëüíèöüêîìó Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³.</P>
<P class="ps0">Ïðåäñòàâíèêè ñòîð³í â ñóäîâå çàñ³äàííÿ íå ç'ÿâèëèñü, ïðî ïðè÷èíè íåÿâêè íå ïîâ³äîìèëè. </P>
<P class="ps0"><FONT class="fs96">Ðîçãëÿíóâøè çàÿâó, äîäàí³ äî íå¿ ìàòåð³àëè, ãîñïîäàðñüêèé ñóä âðàõîâóº íàñòóïíå.</FONT></P>
<P class="ps8">Â³äïîâ³äíî äî ñò. 115 ÃÏÊ Óêðà¿íè ð³øåííÿ, óõâàëè, ïîñòàíîâè ãîñïîäàðñüêîãî ñóäó, ùî íàáðàëè çàêîííî¿ ñèëè, º îáîâ'ÿçêîâèìè íà âñ³é òåðèòîð³¿ Óêðà¿íè ³ âèêîíóþòüñÿ ó ïîðÿäêó, âñòàíîâëåíîìó Çàêîíîì Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ".</P>
<P class="ps8">Âèêîíàííÿ ñóäîâîãî ð³øåííÿ º íåâ³ä'ºìíîþ ñêëàäîâîþ ïðàâà êîæíîãî íà ñóäîâèé çàõèñò ³ îõîïëþº, çîêðåìà, çàêîíîäàâ÷î âèçíà÷åíèé êîìïëåêñ ä³é, ñïðÿìîâàíèõ íà çàõèñò ³ â³äíîâëåííÿ ïîðóøåíèõ ïðàâ, ñâîáîä, çàêîííèõ ³íòåðåñ³â ô³çè÷íèõ òà þðèäè÷íèõ îñ³á, ñóñï³ëüñòâà, äåðæàâè (ï. 2 ìîòèâóâàëüíî¿ ÷àñòèíè ð³øåííÿ Êîíñòèòóö³éíîãî ñóäó Óêðà¿íè â³ä 13 ãðóäíÿ 2012 ðîêó ¹ 18-ðï/2012); íåâèêîíàííÿ ñóäîâîãî ð³øåííÿ çàãðîæóº ñóòíîñò³ ïðàâà íà ñïðàâåäëèâèé ðîçãëÿä ñóäîì (ï. 3 ìîòèâóâàëüíî¿ ÷àñòèíè ð³øåííÿ Êîíñòèòóö³éíîãî ñóäó Óêðà¿íè â³ä 25 êâ³òíÿ 2012 ðîêó ¹ 11-ðï/2012). </P>
<P class="ps8">Â ð³øåíí³ ó ñïðàâ³ "Øìàëüêî ïðîòè Óêðà¿íè" â³ä 20.07.2004 ðîêó ªâðîïåéñüêèé ñóä ç ïðàâ ëþäèíè âêàçàâ, ùî ïðàâî íà âèêîíàííÿ ñóäîâîãî ð³øåííÿ º ñêëàäîâîþ ïðàâà íà ñóäîâèé çàõèñò, ïåðåäáà÷åíîãî ñòàòòåþ 6 Êîíâåíö³¿ ïðî çàõèñò ïðàâ ëþäèíè ³ îñíîâîïîëîæíèõ ñâîáîä, äëÿ ö³ëåé ÿêî¿ âèêîíàííÿ ð³øåííÿ, óõâàëåíîãî áóäü-ÿêèì ñóäîì, ìàº ðîçö³íþâàòèñÿ ÿê ñêëàäîâà ÷àñòèíà ñóäîâîãî ðîçãëÿäó (ïóíêò 43).</P>
<P class="ps8">Òàêèì ÷èíîì, ïðàâî íà ñóäîâèé çàõèñò º êîíñòèòóö³éíîþ ãàðàíò³ºþ ïðàâ ³ ñâîáîä ëþäèíè ³ ãðîìàäÿíèíà, à îáîâ'ÿçêîâå âèêîíàííÿ ñóäîâèõ ð³øåíü - ñêëàäîâîþ ïðàâà íà ñïðàâåäëèâèé ñóäîâèé çàõèñò.</P>
<P class="ps5">Îòæå, âèêîíàííÿ ñóäîâîãî ð³øåííÿ º íåâ³ä'ºìíîþ ñòàä³ºþ ñóäîâîãî ïðîöåñó ³ çàì³íà ñòîðîíè íà ö³é ñòàä³¿ ìîæå â³äáóâàòèñÿ íå ³íàêøå ÿê íà ï³äñòàâàõ òà ó ïîðÿäêó, âèçíà÷åíèõ Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè.</P>
<P class="ps8">Â³äïîâ³äíî äî ÷. 2 ñò. 6 Çàêîíó Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ" â³ä 2 ÷åðâíÿ 2016 ðîêó ¹ 1404-VIII ð³øåííÿ ïðî ñòÿãíåííÿ êîøò³â ç äåðæàâíèõ îðãàí³â, äåðæàâíîãî òà ì³ñöåâèõ áþäæåò³â àáî áþäæåòíèõ óñòàíîâ âèêîíóþòüñÿ îðãàíàìè, ùî çä³éñíþþòü êàçíà÷åéñüêå îáñëóãîâóâàííÿ áþäæåòíèõ êîøò³â.</P>
<P class="ps8">Çã³äíî ñò. 15 Çàêîíó Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ" ñòÿãóâà÷åì º ô³çè÷íà àáî þðèäè÷íà îñîáà ÷è äåðæàâà, íà êîðèñòü ÷è â ³íòåðåñàõ ÿêèõ âèäàíî âèêîíàâ÷èé äîêóìåíò. Áîðæíèêîì º âèçíà÷åíà âèêîíàâ÷èì äîêóìåíòîì ô³çè÷íà àáî þðèäè÷íà îñîáà, äåðæàâà, íà ÿêèõ ïîêëàäàºòüñÿ îáîâÿçîê ùîäî âèêîíàííÿ ð³øåííÿ.</P>
<P class="ps8">ßê âáà÷àºòüñÿ ç ìàòåð³àë³â ñïðàâè, íà âèêîíàííÿ ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ â³ä &nbsp;23.12.2015ð. áóëî âèäàíî íàêàç ïðî ïðèìóñîâå âèêîíàííÿ ð³øåííÿ &nbsp;ó ñïðàâ³ ¹924/1437/15 â³ä 02.02.2016ð. Ïðè öüîìó, áîðæíèêîì &nbsp;ó âêàçàíîìó íàêàç³ çàçíà÷åíî Õìåëüíèöüêó îá'ºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ (ì.Õìåëüíèöüêèé, âóë.Êàì'ÿíåöüêà, 257/1, êîä 39566597), ñòÿãóâà÷åì - Óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â ßðìîëèíåöüêîìó ðàéîí³ Õìåëüíèöüêî¿ îáëàñò³ (Õìåëüíèöüêà îáë., ñìò.ßðìîëèíö³, ïëîùà 600-ð³÷÷ÿ ßðìîëèíåöü, 3, êîä 14148120).</P>
<P class="ps5">Ïðèïèñàìè ÷. 1 ñò. 121-4 ÃÏÊ Óêðà¿íè âèçíà÷åíî, ùî ó ðàç³ âèáóòòÿ îäí³º¿ ³ç ñòîð³í âèêîíàâ÷îãî ïðîâàäæåííÿ çà çàÿâîþ äåðæàâíîãî âèêîíàâöÿ, ïðèâàòíîãî âèêîíàâöÿ àáî çà çàÿâîþ ñòîðîíè ãîñïîäàðñüêèé ñóä çàì³íþº ñòîðîíó âèêîíàâ÷îãî ïðîâàäæåííÿ ¿¿ ïðàâîíàñòóïíèêîì.</P>
<P class="ps5">Â³äïîâ³äíî äî ÷àñòèíè 5 ñòàòò³ 15 Çàêîíó Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ" &nbsp;ó ðàç³ âèáóòòÿ îäí³º¿ ³ç ñòîð³í âèêîíàâåöü çà çàÿâîþ ñòîðîíè, à òàêîæ çà³íòåðåñîâàíà îñîáà ìàþòü ïðàâî çâåðíóòèñÿ äî ñóäó ³ç çàÿâîþ ïðî çàì³íó ñòîðîíè ¿¿ ïðàâîíàñòóïíèêîì. Äëÿ ïðàâîíàñòóïíèêà óñ³ ä³¿, â÷èíåí³ äî éîãî âñòóïó ó âèêîíàâ÷å ïðîâàäæåííÿ, º îáîâÿçêîâèìè ò³ºþ ì³ðîþ, ÿêîþ âîíè áóëè á îáîâÿçêîâèìè äëÿ ñòîðîíè, ÿêó ïðàâîíàñòóïíèê çàì³íèâ.</P>
<P class="ps5">Çã³äíî ñò. 25 ÃÏÊ 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 ó ñïðàâ³ ïðàâîíàñòóïíèêà â³äïîâ³äíî¿ ñòîðîíè àáî òðåòüî¿ îñîáè íà áóäü-ÿê³é ñòàä³¿ ñóäîâîãî ïðîöåñó.</P>
<P class="ps0">Çàçíà÷åíîþ ñòàòòåþ ÃÏÊ ïåðåäáà÷åíî ïðîöåñóàëüíå ïðàâîíàñòóïíèöòâî ó çâ'ÿçêó íå ëèøå ç³ ñìåðòþ (îãîëîøåííÿì ïîìåðëîþ) ô³çè÷íî¿ îñîáè òà ðåîðãàí³çàö³ºþ ñóá'ºêòà ãîñïîäàðþâàííÿ, à é â ³íøèõ ïåðåäáà÷åíèõ çàêîíîì âèïàäêàõ, ó òîìó ÷èñë³ çàì³íè êðåäèòîðà àáî áîðæíèêà ó çîáîâ'ÿçàíí³ (ñòàòò³ â³äïîâ³äíî 512 ³ 520 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè). Ó ðàç³ çàì³íè êðåäèòîðà â çîáîâ'ÿçàíí³ íå â ïîâíîìó îáñÿç³ (ó ïîä³ëüíîìó çîáîâ'ÿçàíí³; â ðàç³ ïåðåäà÷³ íîâîìó êðåäèòîðó ïðàâà íà ñòÿãíåííÿ íåóñòîéêè îêðåìî â³ä ïåðåäà÷³ ïðàâ âèìîãè çà îñíîâíèì çîáîâ'ÿçàííÿì òîùî) íîâèé êðåäèòîð º ïðàâîíàñòóïíèêîì ïåðâ³ñíîãî êðåäèòîðà ëèøå â îáñÿç³ ³ íà óìîâàõ, ùî ³ñíóâàëè íà ìîìåíò ïåðåõîäó â³äïîâ³äíèõ ïðàâ ÿêùî ³íøå íå âñòàíîâëåíî äîãîâîðîì àáî çà çàêîíîì (ñòàòòÿ 514 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè); ïðè öüîìó ÿêùî ïðàâîíàñòóïíèêîì çàÿâëÿþòüñÿ â³äïîâ³äí³ âèìîãè, òî ââàæàºòüñÿ, ùî ïîçîâ ïîäàíî ê³ëüêîìà ïîçèâà÷àìè (ñòàòòÿ 23 ÃÏÊ). Ïðîöåñóàëüíå ïðàâîíàñòóïíèöòâî â ðîçóì³íí³ ñòàòò³ 25 ÃÏÊ äîïóñêàºòüñÿ íà áóäü-ÿê³é ñòàä³¿ ñóäîâîãî ïðîöåñó, âêëþ÷àþ÷è ñòàä³þ âèêîíàííÿ ñóäîâîãî ð³øåííÿ, ³ çä³éñíþºòüñÿ ãîñïîäàðñüêèì ñóäîì áåç âèêëèêó ñòîð³í ó ñïðàâ³, ÿêùî ¿õ ÿâêà íå çóìîâëåíà íåîáõ³äí³ñòþ ç'ÿñóâàííÿ ñóäîì ïåâíèõ îáñòàâèí, àëå ç ïîâ³äîìëåííÿì ñòîð³í, îñê³ëüêè ³íøå ñóïåðå÷èëî á ïðèïèñàì ÷àñòèíè äðóãî¿ ñòàòò³ 22 ÃÏÊ ñòîñîâíî ïðàâ ñòîð³í ó ñóäîâîìó ïðîöåñ³ (àáç. 3 ï. 1.4. ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 26.12.2011 çà ¹ 18 "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóäàìè ïåðøî¿ ³íñòàíö³¿"). </P>
<P class="ps0">Ñóä âñòàíîâèâ, ùî ó â³äïîâ³äíîñò³ äî ïîñòàíîâè Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè ¹1055 â³ä 16.12.2015ð. "Äåÿê³ ïèòàííÿ ôóíêö³îíóâàííÿ òåðèòîð³àëüíèõ îðãàí³â Ïåíñ³éíîãî ôîíäó Óêðà¿íè" áóëè ðåîðãàí³çîâàí³ äåÿê³ òåðèòîð³àëüí³ îðãàíè Ïåíñ³éíîãî ôîíäó Óêðà¿íè øëÿõîì çëèòòÿ îêðåìèõ îðãàí³â Ïåíñ³éíîãî ôîíäó Óêðà¿íè çà ïåðåë³êîì çã³äíî ç äîäàòêîì ¹1, çîêðåìà, ðåîðãàí³çîâàíî óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â Õìåëüíèöüêîìó òà ßðìîëèíåöüêîìó ðàéîíàõ â Õìåëüíèöüêå îá'ºäíàíå óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè.</P>
<P class="ps0">Òàêîæ çã³äíî ïîñòàíîâè Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè ¹892 â³ä 04.11.2015ð. "Äåÿê³ ïèòàííÿ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè" ðåîðãàí³çîâàíî äåÿê³ òåðèòîð³àëüí³ îðãàíè Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè øëÿõîì ¿õ ïðèºäíàííÿ äî â³äïîâ³äíèõ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè çà ïåðåë³êîì çã³äíî ç äîäàòêîì ¹ 2, çîêðåìà, ðåîðãàí³çîâàíî Õìåëüíèöüêó îá'ºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ øëÿõîì ¿¿ ïðèºäíàííÿ äî Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Õìåëüíèöüêîìó Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ.</P>
<P class="ps0">Ó â³äïîâ³äíîñò³ äî ÷. 1 ñò. 104 Öèâ³ëüíîãî êîäåêñó Óêðà¿íè &nbsp;þðèäè÷íà îñîáà ïðèïèíÿºòüñÿ â ðåçóëüòàò³ ðåîðãàí³çàö³¿ (çëèòòÿ, ïðèºäíàííÿ, ïîä³ëó, ïåðåòâîðåííÿ) àáî ë³êâ³äàö³¿. Ó ðàç³ ðåîðãàí³çàö³¿ þðèäè÷íèõ îñ³á ìàéíî, ïðàâà òà îáîâÿçêè ïåðåõîäÿòü äî ïðàâîíàñòóïíèê³â.</P>
<P class="ps0">Çâàæàþ÷è íà âèùåâèêëàäåí³ îáñòàâèíè, âðàõîâóþ÷è ïðèïèíåííÿ ä³ÿëüíîñò³ óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â ßðìîëèíåöüêîìó ðàéîí³ òà Õìåëüíèöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ øëÿõîì ¿õ ðåîðãàí³çàö³¿, ñóä ââàæàº çà íåîáõ³äíå çàäîâîëüíèòè çàÿâó Õìåëüíèöüêîãî îá'ºäíàíîãî óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè Õìåëüíèöüêî¿ îáëàñò³ òà çàì³íèòè áîðæíèêà òà ñòÿãóâà÷à ó ñïðàâ³ ¹ 924/1437/15 íà ¿õ ïðàâîíàñòóïíèê³â. &nbsp;</P>
<P class="ps0">Êåðóþ÷èñü ñò. 25, 86, 121-4 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä, -</P>
<P class="ps1"><FONT class="fs95">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps0">Çàì³íèòè ñòÿãóâà÷à ó ñïðàâ³ ¹ 924/1437/15 óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â ßðìîëèíåöüêîìó ðàéîí³ Õìåëüíèöüêî¿ îáëàñò³ íà éîãî ïðàâîíàñòóïíèêà Õìåëüíèöüêå îá'ºäíàíå óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè Õìåëüíèöüêî¿ îáëàñò³.</P>
<P class="ps0">Çàì³íèòè áîðæíèêà ó ñïðàâ³ ¹ 924/1437/15 Õìåëüíèöüêó îá'ºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ íà éîãî ïðàâîíàñòóïíèêà Äåðæàâíó ïîäàòêîâó ³íñïåêö³þ ó ì. Õìåëüíèöüêîìó Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³.</P>
<P class="ps12"><FONT class="fs94">Ñóääÿ                                                                      Ë.Î. Ñóááîò³íà </FONT></P>
<P class="ps13"><FONT class="fs147"> Â³ääðóê. 5 ïðèì. :</FONT></P>
<P class="ps2"><FONT class="fs146"> 1 - äî ñïðàâè,</FONT></P>
<P class="ps2"><FONT class="fs145"> 2,3 - ïîçèâà÷ó (Õìåëüíèöüêà îáë., ñìò. ×îðíèé Îñòð³â, âóë. Æîâòíåâà, áóä.13 òà ì.Õìåëüíèöüêèé, âóë.Êàì'ÿíåöüêà, 122/2 ),</FONT></P>
<P class="ps13"><FONT class="fs144"> 4 - â³äïîâ³äà÷ó 1 &nbsp;(Õìåëüíèöüêà îáë., ì.Ãîðîäîê, âóë.Ãðóøåâñüêîãî, 90), </FONT></P>
<P class="ps13"><FONT class="fs143"> 5 - â³äïîâ³äà÷ó 2 (ì.Õìåëüíèöüêèé, âóë. Ãåðî¿â Ìàéäàíó, 12).</FONT></P>
<P class="ps13"><FONT class="fs142">Íàä³ñëàòè óñ³ì ðåêîìåíäîâàíèì ëèñòîì.</FONT></P>
<P><FONT class="fs93">                                                   </FONT></P>