<TITLE>907/878/16</TITLE>
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<P class="ps14"><FONT class="fs113"> </FONT><FONT class="fs115"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps11"><FONT class="fs105"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ËÜÂ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps11"><FONT class="fs109">_________________________________________________________________________________________________________</FONT></P>
<P class="ps11"><FONT class="fs58">ÓÕÂÀËÀ</FONT><FONT class="fs103"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps1"><FONT class="fs44">14.06.17</FONT><FONT class="fs102">                                                                                           Ñïðàâà &nbsp;¹ 907/878/16 </FONT></P>
<P class="ps4"><FONT class="fs100">Ñóääÿ Ëüâ³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó &nbsp;</FONT><FONT class="fs71">Ïëîòí³öüêèé Á.Ä.</FONT></P>
<P class="ps8"><FONT class="fs70">ðîçãëÿíóâøè</FONT><FONT class="fs99"> </FONT><FONT class="fs69">êëîïîòàííÿ </FONT><FONT class="fs98">Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ðàõ³âñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Çàêàðïàòñüê³é îáëàñò³ ïðî ïîíîâëåííÿ ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè âèêëàäåíå â àïåëÿö³éí³é ñêàðç³, ¹839/9/10-00 â³ä 24.05.2017 ðîêó</FONT></P>
<P class="ps10"><FONT class="fs68">íà ð³øåííÿ</FONT><FONT class="fs97"> ãîñïîäàðñüêîãî ñóäó Çàêàðïàòñüêî¿ îáëàñò³ â³ä 05.05.2017 ðîêó, cóääÿ Âàñüêîâñüêèé Î.Â.</FONT></P>
<P class="ps2"><FONT class="fs67">ó ñïðàâ³           </FONT><FONT class="fs96">¹907/878/16</FONT></P>
<P class="ps9"><FONT class="fs66">çà ïîçîâîì           </FONT><FONT class="fs95">Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Âåñò - Îñò- ²íâåñò", ñ. Ëóã, Ðàõ³âñüêèé ðàéîí</FONT></P>
<P class="ps9"><FONT class="fs65">äî</FONT><FONT class="fs94"> </FONT><FONT class="fs64">â³äïîâ³äà÷à</FONT><FONT class="fs93"> Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ðàõ³âñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Çàêàðïàòñüê³é îáëàñò³, Çàêàðïàòñüêà îáëàñòü, ì. Ðàõ³â</FONT></P>
<P class="ps4"><FONT class="fs63">ïðî</FONT><FONT class="fs92">                     ñòÿãíåííÿ 290794,80 ãðí.</FONT></P>
<P class="ps12"><FONT class="fs62">Â Ñ Ò À Í Î Â È Â:</FONT></P>
<P class="ps3"><FONT class="fs91">Ð³øåííÿì ãîñïîäàðñüêîãî ñóäó Çàêàðïàòñüêî¿¿ îáëàñò³ â³ä 05.05.2017 ðîêó ó ñïðàâ³ ¹ 907/878/16 ïîçîâ çàäîâîëåíî ïîâí³ñòþ. Ñòÿãíóòî ç Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ðàõ³âñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Çàêàðïàòñüê³é îáëàñò³ íà êîðèñòü Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Âåñò - Îñò- ²íâåñò", ñóìó 290794,80 ãðí. çàáîðãîâàíîñò³ òà ñóìó 4350, 00 ãðí.  ó â³äøêîäóâàííÿ âèòðàò ïî ñïëàò³ ñóäîâîãî çáîðó.</FONT></P>
<P class="ps5"><FONT class="fs107">12 ÷åðâíÿ 2017 ðîêó</FONT> <FONT class="fs90">Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Ðàõ³âñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Çàêàðïàòñüê³é îáëàñò³ çâåðíóëàñü</FONT> <FONT class="fs89">äî Ëüâ³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, ¹839/9/10-00 â³ä 24.05.2017 ðîêó (âõ. 01-05/2676/17).</FONT></P>
<P class="ps0"><FONT class="fs88">Îñê³ëüêè ñêàðæíèêîì ïðîïóùåíî ñòðîê íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè, â³í çâåðíóâñÿ äî ñóäó ç êëîïîòàííÿì ïðî â³äíîâëåííÿ òàêîãî. Ñâî¿ äîâîäè àïåëÿíò îá´ðóíòîâóº òèì, çîêðåìà, ùî êîï³þ ïîâíîãî òåêñòó ð³øåííÿ ñóäó íèì áóëî îòðèìàíî 18 òðàâíÿ 2017 ðîêó.</FONT></P>
<P class="ps4"><FONT class="fs87">Ïåðåâ³ðèâøè äîâîäè ñêàðæíèêà, âèêëàäåí³ ó êëîïîòàíí³ ïðî â³äíîâëåííÿ ñòðîêó íà àïåëÿö³éíå îñêàðæåííÿ ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Çàêàðïàòñüêî¿ îáëàñò³ â³ä 05.05.2017 ðîêó ó äàí³é ñïðàâ³, ãîëîâóþ÷èé ñóääÿ âèð³øèâ, ùî òàêå ñë³ä çàäîâîëüíèòè. </FONT></P>
<P class="ps4"><FONT class="fs86">Ïðè öüîìó, ñóäîì âðàõîâàíî, ùî ï. 1 ñò. 6 § 1 Êîíâåíö³¿ ãàðàíòóº êîæíîìó ïðàâî íà çâåðíåííÿ äî ñóäó àáî àðá³òðàæó ç ïîçîâîì ùîäî áóäü-ÿêèõ éîãî öèâ³ëüíèõ ïðàâ òà îáîâ'ÿçê³â. Òàêèì ÷èíîì, öÿ ñòàòòÿ ïðîãîëîøóº "ïðàâî íà ñóä", îäíèì ç àñïåêò³â ÿêîãî º ïðàâî íà äîñòóï, òîáòî ïðàâî ïîäàòè äî ñóäó ïîçîâ ç öèâ³ëüíî-ïðàâîâèõ ïèòàíü. </FONT></P>
<P class="ps4"><FONT class="fs85">Ñòàòòåþ 6 Êîíâåíö³¿ ïåðåäáà÷åíî ïðîöåñóàëüí³ ãàðàíò³¿, ÿê³ íàäàþòüñÿ ñòîðîíàì ó ñïîð³ ïðè ðîçãëÿä³ öèâ³ëüíîãî ïîçîâó â íàö³îíàëüíîìó ñóä³, à ñàìå: ñïðàâåäëèâèé, ïóáë³÷íèé ³ øâèäêèé ðîçãëÿä íåçàëåæíèì ³ áåçñòîðîíí³ì ñóäîì, ñòâîðåíèì â³äïîâ³äíî äî çàêîíó.</FONT></P>
<P class="ps4"><FONT class="fs84">Çà ñò. 13 Êîíâåíö³¿ êîæíà ëþäèíà, ïðàâà ³ ñâîáîäè ÿêî¿, âèêëàäåí³ ó ö³é Êîíâåíö³¿, ïîðóøóþòüñÿ, ìàº åôåêòèâíèé çàñ³á çàõèñòó ó â³äïîâ³äíîìó íàö³îíàëüíîìó îðãàí³ íåçàëåæíî â³ä òîãî, ùî ïîðóøåííÿ áóëî â÷èíåíå îñîáàìè, ÿê³ ä³ÿëè â îô³ö³éí³é ÿêîñò³.</FONT></P>
<P class="ps4"><FONT class="fs83">Â³äïîâ³äíî äî ñò. 8 Êîíñòèòóö³¿ Óêðà¿íè â Óêðà¿í³ âèçíàºòüñÿ ³ ä³º ïðèíöèï âåðõîâåíñòâà ïðàâà. Çâåðíåííÿ äî ñóäó äëÿ çàõèñòó êîíñòèòóö³éíèõ ïðàâ ³ ñâîáîä ëþäèíè ³ ãðîìàäÿíèíà áåçïîñåðåäíüî íà ï³äñòàâ³ Êîíñòèòóö³¿ Óêðà¿íè ãàðàíòóºòüñÿ.</FONT></P>
<P class="ps4"><FONT class="fs82">Òàêîæ, ñóäîì âðàõîâàíî, ùî ñò. 129 Êîíñòèòóö³¿ Óêðà¿íè âñòàíîâëåíî îñíîâí³ çàñàäè ñóäî÷èíñòâà, äî ÿêèõ, çîêðåìà, â³äíåñåíî çàáåçïå÷åííÿ àïåëÿö³éíîãî òà êàñàö³éíîãî îñêàðæåííÿ ð³øåííÿ ñóäó, êð³ì âèïàäê³â, âñòàíîâëåíèõ çàêîíîì. Ñóää³ ïðè çä³éñíåíí³ ïðàâîñóääÿ íåçàëåæí³ ³ ï³äêîðÿþòüñÿ ëèøå çàêîíó. Ïðàâîñóääÿ çä³éñíþºòüñÿ ñóäîâèìè îðãàíàìè íà ï³äñòàâ³ ïðîöåñóàëüíîãî çàêîíîäàâñòâà, ÿêå ðåãëàìåíòóº ïðîöåäóðó ðîçãëÿäó òà âèð³øåííÿ ñïðàâ.</FONT></P>
<P class="ps4"><FONT class="fs81">Ïðàâî àïåëÿö³éíîãî îñêàðæåííÿ ñòîðîíîþ ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ïåðåäáà÷åíî ñò.ñò. 22, 91 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè. </FONT></P>
<P class="ps4"><FONT class="fs80">Ó â³äïîâ³äíîñò³ äî ñò. 93 ÃÏÊ Óêðà¿íè àïåëÿö³éíà ñêàðãà ïîäàºòüñÿ íà ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ïðîòÿãîì äåñÿòè äí³â, à íà óõâàëó ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó - ïðîòÿãîì ï'ÿòè äí³â ç äíÿ ¿õ îãîëîøåííÿ ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì. Ó ðàç³ ÿêùî â ñóäîâîìó çàñ³äàíí³ áóëî îãîëîøåíî ëèøå âñòóïíó òà ðåçîëþòèâíó ÷àñòèíó ð³øåííÿ, çàçíà÷åíèé ñòðîê îá÷èñëþºòüñÿ ç äíÿ ï³äïèñàííÿ ð³øåííÿ, îôîðìëåíîãî â³äïîâ³äíî äî ñòàòò³ 84 öüîãî Êîäåêñó. </FONT></P>
<P class="ps4"><FONT class="fs79">Àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ïîñòàíîâëÿº óõâàëó ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè ó âèïàäêàõ, ÿêùî âîíà ïîäàíà ï³ñëÿ çàê³í÷åííÿ ñòðîê³â, óñòàíîâëåíèõ ö³ºþ ñòàòòåþ, ³ ñóä çà çàÿâîþ îñîáè, ÿêà ¿¿ ïîäàëà, íå çíàéäå ï³äñòàâ äëÿ ïîíîâëåííÿ ñòðîêó, òà íåçàëåæíî â³ä ïîâàæíîñò³ ïðè÷èíè ïðîïóñêó öüîãî ñòðîêó - ó ðàç³, ÿêùî àïåëÿö³éíà ñêàðãà ïîäàíà ïðîêóðîðîì, îðãàíîì äåðæàâíî¿ âëàäè, îðãàíîì ì³ñöåâîãî ñàìîâðÿäóâàííÿ ï³ñëÿ ñïëèâó îäíîãî ðîêó ç äíÿ îãîëîøåííÿ îñêàðæóâàíîãî ñóäîâîãî ð³øåííÿ. Ðîçãëÿä çàÿâè îñîáè ïðî ïîíîâëåííÿ ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè çä³éñíþºòüñÿ îäíèì ³ç ñóää³â êîëåã³¿ ñóää³â àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó, ñêëàä ÿêî¿ âèçíà÷åíèé ïðè ðåºñòðàö³¿ ñïðàâè â³äïîâ³äíî äî ïîëîæåíü ÷àñòèíè ÷åòâåðòî¿ ñòàòò³ 91 öüîãî Êîäåêñó.</FONT></P>
<P class="ps4"><FONT class="fs78">Â³äòàê, ç óðàõóâàííÿì ôàêòè÷íèõ îáñòàâèí, âèêëàäåíèõ àïåëÿíòîì ó êëîïîòàíí³ òà ÿê³ ï³äòâåðäæåí³ äîêóìåíòàëüíî, ó äàíîìó âèïàäêó ñóä àïåëÿö³éíî¿ ³íñòàíö³¿ ä³éøîâ âèñíîâêó ïðî íàÿâí³ñòü ï³äñòàâ äëÿ çàäîâîëåííÿ êëîïîòàííÿ ñêàðæíèêà ïðî ïîíîâëåííÿ ñòðîêó äëÿ àïåëÿö³éíîãî îñêàðæåííÿ ñóäîâîãî ð³øåííÿ ó äàí³é ñïðàâ³.</FONT></P>
<P class="ps4"><FONT class="fs77">Âðàõîâóþ÷è âèêëàäåíå òà êåðóþ÷èñü, ñò. 129 Êîíñòèòóö³¿ Óêðà¿íè, ñò.ñò. 86, 93 ÃÏÊ Óêðà¿íè, Ëüâ³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä,</FONT></P>
<P class="ps4"><FONT class="fs76"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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></P>
<P class="ps12"><FONT class="fs61">Ó Õ Â À Ë È Â :</FONT></P>
<P class="ps7"><FONT class="fs75">1.          Êëîïîòàííÿ Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ðàõ³âñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Çàêàðïàòñüê³é îáëàñò³ ïðî ïîíîâëåííÿ ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè âèêëàäåíå â àïåëÿö³éí³é ñêàðç³, ¹839/9/10-00 â³ä 24.05.2017 ðîêó çàäîâîëüíèòè. </FONT></P>
<P class="ps7"><FONT class="fs74">2.          Â³äíîâèòè Äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó Ðàõ³âñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Çàêàðïàòñüê³é îáëàñò³ ñòðîê íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Çàêàðïàòñüêî¿ îáëàñò³ â³ä 05.05.2017 ðîêó ó ñïðàâ³ ¹907/878/16.</FONT></P>
<P class="ps6"><FONT class="fs73">3.          Óõâàëà îñêàðæåííþ íå ï³äëÿãàº.</FONT></P>
<P><FONT class="fs60">Ãîëîâóþ÷èé 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;Á.Ä.Ïëîòí³öüêèé </FONT></P>