<!-- BEGIN METADATA -->
<!-- Íàéìåíóâàííÿ ôàéëà ç ð³øåííÿì -->
<META NAME="FILENAME" CONTENT="5011_7504534.html">
<!-- 1,2 ID ð³øåííÿ TAGNAME(DOCID, DOCORGID) - íóæíî äëÿ ïîëó÷åíèÿ ïîäòâåðæäåíèÿ ðååñòðàöèè -->
<META NAME="DOCID" CONTENT="7504534">
<META NAME="DOCORGID" CONTENT="1">
<!-- [3] Íàéìåíóâàííÿ ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(COURTNAME) -->
<META NAME="COURTNAME" CONTENT="Ãîñïîäàðñüêèé ñóä ì³ñòà Êèºâà">
<!-- [4] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT) -->
<META NAME="CAUSECOURT" CONTENT="5011">
<!-- [4.1] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT2013) -->
<META NAME="CAUSECOURT2013" CONTENT="910">
<!-- [5] Ñïðàâà íîìåð TAGNAME(CAUSENUM) -->
<!-- [6] Äàòà ñïðàâè TAGNAME(CAUSEDATE) -->
<META NAME="CAUSEDATE" CONTENT="10.07.2017">
<!-- [7] Äàòà óõâàëåííÿ ð³øåííÿ TAGNAME(DOCDATE) -->
<META NAME="DOCDATE" CONTENT="14.07.2017">
<!-- [9] Ôîðìà ð³øåííÿ (ID) TAGNAME(DOCTYPE) -->
<!-- ð³øåííÿ = 2 -->
<!-- ïîñòàíîâà = 3 -->
<!-- óõâàëà ñóäó = 4 -->
<!-- ñóäîâèé íàêàç = 5 -->
<!-- îêðåìà óõâàëà = 6 -->
<META NAME="DOCTYPE" CONTENT="4">
<!-- [10] Ôîðìà ñóäî÷èíñòâà (ID) TAGNAME(CAUSETYPE) -->
<!-- àäì³í³ñòðàòèâíà = 1 -->
<!-- êðèì³íàëüíà = 2 -->
<!-- ãîñïîäàðñüêà = 3 -->
<!-- öèâ³ëüíà = 4 -->
<!-- àäì³í³ñòðàòèâíå ïðàâîïîðóøåííÿ = 5 -->
<META NAME="CAUSETYPE" CONTENT="3">
<!-- [11] Êîä êàòåãîð³¿ ñïðàâè TAGNAME(CAUSECATEGORY) -->
<!-- [12] Ñïðàâà ðîçãëÿäàºòüñÿ ïî ³íñòàíö³¿ (ID) TAGNAME(CAUSELOCATION) -->
<!-- àïåëÿö³éí³é = A -->
<!-- êàñàö³éí³é = C -->
<META NAME="CAUSELOCATION" CONTENT="P">
<!-- [13] Ïîïåðåäí³é íîìåð ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSENUM) -->
<!-- [14] Ïîïåðåäíÿ äàòà ïîòî÷íî¿ ñóäîâî¿ ñïðàâè TAGNAME(REREGCAUSEDATE) -->
<!-- [15] Íîìåð ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSENUM) -->
<!-- [16] Äàòà ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSEDATE) -->
<!-- [17] Äàòà óõâàëåííÿ (ïîñòàíîâëåííÿ) ñóäîâîãî ð³øåííÿ, ùî ïåðåãëÿäàºòüñÿ TAGNAME(PREVRESCAUSEDATE) -->
<!-- [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) -->
<!-- [22] Çàáîðîíà îïðèëþäíåííÿ TAGNAME(HEARINGCLOSED) -->
<!-- íå çàáîðîíåíî = V -->
<!-- çàáîðîíåíî = Z -->
<!-- çàáîðîíåíî òèì÷àñîâî = T -->
<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="²â÷åíêî À.Ì.">
<!-- [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="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="MEMBPOZYVACHTYPE1" 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="MEMBVIDPOVIDACHTYPE1" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- 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="ÄÏ² ó Ïå÷åðñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó ì.Êèºâ³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT1" CONTENT="Ïîçèâà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO1" CONTENT="39669867">
<!-- [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="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="MEMBPOZYVACHTYPE2" 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="MEMBVIDPOVIDACHTYPE2" CONTENT="V">
<!-- [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="Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ &quot;ÃÐ²ÍÊÎ-ÊÈ¯Â&quot;">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT2" CONTENT="Â³äïîâ³äà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO2" CONTENT="32982190">
<!-- [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">
<!-- [38] Âåðñ³ÿ êë³ºíòà TAGNAME(APPVER) -->
<META NAME="APPVER" CONTENT="1.30.1.6">
<!-- [39] Êîä ïðîâàéäåðà ÅÖÏ TAGNAME(CRYPTPROVIDER) -->
<META NAME="CRYPTPROVIDER" CONTENT="DS13">
<!-- END METADATA -->
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=windows-1251">
<META NAME="Author" CONTENT="">
<META NAME="Description" CONTENT="Document">
<META NAME="Document-state" CONTENT="static">
<META NAME="Updated" CONTENT="14.07.2017 12:46:43">
<META NAME="Robots" CONTENT="All">
<META NAME="Keywords" CONTENT="">
<STYLE TYPE="text/css">
margin-right: 10 mm;
margin-bottom: 10 mm;
mso-paper-source: 0;
@charset "Windows-1251";
font-family: Times New Roman;
font-family: Facefont SSH;
font-family: Facefont SSH;
vertical-align: sub;
vertical-align: super;
font-family: Times New Roman;
margin-bottom: 0 mm;
white-space: normal;
word-spacing: normal;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
text-align: justify;
margin-right: -17 mm;
border-color: black;
margin-bottom: 0 px;
margin-right: 10 px;
background-color: white;
table-layout: fixed;
margin-bottom: 10 px;
border-color: black;
border-style: solid;
border-top-width: 1 px;
border-bottom-width: 1 px;
border-left-width: 1 px;
border-right-width: 1 px;
padding-bottom: 1 px;
padding-right: 5 px;);
border-left-width: 0 mm;
border-right-width: 0 mm;
border-top-width: 0 mm;
border-bottom-width: 1.0583 mm;
border-left-style: none;
border-right-style: none;
border-top-style: none;
border-bottom-style: ;
border-left-width: 0.088194 mm;
border-right-width: 0.088194 mm;
border-top-width: 0.088194 mm;
border-bottom-width: 0.088194 mm;
border-left-color: White;
border-right-color: White;
border-top-color: White;
border-bottom-color: White;
padding-right: 1 mm;
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="100 %" class="tds1"><P class="ps17"><FONT class="fs149"> &nbsp;</FONT><FONT class="fs147"><IMG src="herb.gif" height=70 width=52></FONT></P><BR>
<P class="ps11"><FONT class="fs141"> 0,2</FONT><FONT class="fs143"> </FONT></P>
<P class="ps11"><FONT class="fs100">ÓÕÂÀËÀ</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<P><FONT class="fs135">Ñóääÿ ²â÷åíêî À.Ì., ðîçãëÿíóâøè</FONT></P>
<P class="ps0"><FONT class="fs99">çàÿâó</FONT><FONT class="fs134"> Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Ïå÷åðñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó ì. Êèºâ³</FONT></P>
<P class="ps0"><FONT class="fs98">äî &nbsp;&nbsp;&nbsp;</FONT><FONT class="fs133">Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ãð³íêî-Êè¿â (³äåíòèô³êàö³éíèé êîä 32982190)</FONT></P>
<P class="ps0"><FONT class="fs97">ïðî</FONT><FONT class="fs132"> &nbsp;áàíêðóòñòâî &nbsp;</FONT></P>
<P class="ps12"><FONT class="fs96">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps1"><FONT class="fs131">Çàÿâíèê çâåðíóâñÿ äî ñóäó ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ãð³íêî-Êè¿â, ó çâÿçêó ç íåìîæëèâ³ñòþ îñòàííüîãî ïîãàñèòè áåçñï³ðíó çàáîðãîâàí³ñòü â ðîçì³ð³ 8 755 939 ãðí. 31 êîï. </FONT></P>
<P class="ps8"><FONT class="fs130">Â³äïîâ³äíî äî ÷. 3 ñò. 10 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì ñïðàâà ïðî áàíêðóòñòâî ïîðóøóºòüñÿ ãîñïîäàðñüêèì ñóäîì, ÿêùî áåçñï³ðí³ âèìîãè êðåäèòîðà (êðåäèòîð³â) äî áîðæíèêà ñóêóïíî ñòàíîâëÿòü íå ìåíøå òðüîõñîò ì³í³ìàëüíèõ ðîçì³ð³â çàðîá³òíî¿ ïëàòè, ÿê³ íå áóëè çàäîâîëåí³ áîðæíèêîì ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ âñòàíîâëåíîãî äëÿ ¿õ ïîãàøåííÿ ñòðîêó, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì.</FONT></P>
<P class="ps10"><FONT class="fs129">Áåçñï³ðí³ âèìîãè êðåäèòîð³â  ãðîøîâ³ âèìîãè êðåäèòîð³â, ï³äòâåðäæåí³ ñóäîâèì ð³øåííÿì, ùî íàáðàëî çàêîííî¿ ñèëè, ³ ïîñòàíîâîþ ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, çã³äíî ç ÿêèì â³äïîâ³äíî äî çàêîíîäàâñòâà çä³éñíþºòüñÿ ñïèñàííÿ êîøò³â ç ðàõóíê³â áîðæíèêà. Äî ñêëàäó öèõ âèìîã, ó òîìó ÷èñë³ ùîäî ñïëàòè ïîäàòê³â, çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â), íå âêëþ÷àþòüñÿ íåóñòîéêà (øòðàô, ïåíÿ) òà ³íø³ ô³íàíñîâ³ ñàíêö³¿.</FONT></P>
<P class="ps8"><FONT class="fs128">×àñòèíîþ 2 ñò. 11 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì âèçíà÷åíî, ùî äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî äîäàþòüñÿ: äîêàçè ñïëàòè ñóäîâîãî çáîðó, êð³ì âèïàäê³â, êîëè çã³äíî ³ç çàêîíîì â³í íå ï³äëÿãàº ñïëàò³; äîâ³ðåí³ñòü ÷è ³íøèé äîêóìåíò, ùî çàñâ³ä÷óº ïîâíîâàæåííÿ ïðåäñòàâíèêà, ÿêùî çàÿâó ï³äïèñàíî ïðåäñòàâíèêîì; äîêàçè òîãî, ùî ñóìà áåçñï³ðíèõ âèìîã êðåäèòîðà (êðåäèòîð³â) ñóêóïíî ñòàíîâèòü íå ìåíøå òðüîõñîò ì³í³ìàëüíèõ ðîçì³ð³â çàðîá³òíî¿ ïëàòè, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì; ð³øåííÿ ñóäó ïðî çàäîâîëåííÿ âèìîã êðåäèòîðà, ùî íàáðàëî çàêîííî¿ ñèëè; â³äïîâ³äíà ïîñòàíîâà îðãàíó äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ ç âèêîíàííÿ âèìîã êðåäèòîðà; äîêàçè òîãî, ùî ñóìà âèìîã êðåäèòîðà (êðåäèòîð³â) íå çàáåçïå÷åíà ïîâí³ñòþ çàñòàâîþ ìàéíà áîðæíèêà (çà íàÿâíîñò³ çàñòàâè).</FONT></P>
<P class="ps8"><FONT class="fs127">×àñòèíîþ ïåðøîþ ñòàòò³ 3 Çàêîíó Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ" ïåðåäáà÷åíî, ùî ó âèïàäêàõ, ïåðåäáà÷åíèõ çàêîíîì,&nbsp; ð³øåííÿ ñóä³â òà ³íøèõ îðãàí³â ùîäî&nbsp; ñòÿãíåííÿ&nbsp; êîøò³â&nbsp; âèêîíóþòüñÿ&nbsp; îðãàíàìè äîõîä³â ³ çáîð³â, áàíêàìè òà&nbsp; &nbsp;³íøèìè&nbsp; ô³íàíñîâèìè&nbsp; &nbsp;óñòàíîâàìè.&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps10"><FONT class="fs126">Çã³äíî ³ç ïóíêòîì 41.2 ñòàòò³ 41 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, îðãàíàìè ñòÿãíåííÿ º âèêëþ÷íî êîíòðîëþþ÷³ îðãàíè, óïîâíîâàæåí³ çä³éñíþâàòè çàõîäè ùîäî çàáåçïå÷åííÿ ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà íåäî¿ìêè ç³ ñïëàòè ºäèíîãî âíåñêó ó ìåæàõ ïîâíîâàæåíü, à òàêîæ äåðæàâí³ âèêîíàâö³ ó ìåæàõ ñâî¿õ ïîâíîâàæåíü. </FONT></P>
<P class="ps10"><FONT class="fs125">Ïîðÿäîê ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ïëàòíèê³â ïîäàòê³â ðåãóëþºòüñÿ ñòàòòÿìè 95-99 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps10"><FONT class="fs124">Â³äïîâ³äíî äî ïóíêòó 95.1 ñòàòò³ 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè êîíòðîëþþ÷èé îðãàí çä³éñíþº çà ïëàòíèêà ïîäàòê³â ³ íà êîðèñòü äåðæàâè çàõîäè ùîäî ïîãàøåííÿ ïîäàòêîâîãî áîðãó òàêîãî ïëàòíèêà ïîäàòê³â øëÿõîì ñòÿãíåííÿ êîøò³â, ÿê³ ïåðåáóâàþòü ó éîãî âëàñíîñò³, à â ðàç³ ¿õ íåäîñòàòíîñò³ - øëÿõîì ïðîäàæó ìàéíà òàêîãî ïëàòíèêà ïîäàòê³â, ÿêå ïåðåáóâàº ó ïîäàòêîâ³é çàñòàâ³.</FONT></P>
<P class="ps10"><FONT class="fs123">Çã³äíî ç àáçàöîì ïåðøèì ïóíêòó 95.3 ñòàòò³ 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ñòÿãíåííÿ êîøò³â ç ðàõóíê³â ïëàòíèêà ïîäàòê³â ó áàíêàõ, îáñëóãîâóþ÷èõ òàêîãî ïëàòíèêà ïîäàòê³â, çä³éñíþºòüñÿ çà ð³øåííÿì ñóäó, ÿêå íàïðàâëÿºòüñÿ äî âèêîíàííÿ êîíòðîëþþ÷èì îðãàíàì, ó ðîçì³ð³ ñóìè ïîäàòêîâîãî áîðãó àáî éîãî ÷àñòèíè.</FONT></P>
<P class="ps10"><FONT class="fs122">Ìåõàí³çì âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó ïåðåäáà÷åíèé ãëàâîþ 12 ²íñòðóêö³¿ ïðî áåçãîò³âêîâ³ ðîçðàõóíêè â Óêðà¿í³ â íàö³îíàëüí³é âàëþò³, çàòâåðäæåíî¿ ïîñòàíîâîþ Ïðàâë³ííÿ Íàö³îíàëüíîãî áàíêó Óêðà¿íè â³ä 21.01.2004 ¹ 22, ÿêèé ïåðåäáà÷àº îôîðìëåííÿ ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó.&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Â³äïîâ³äíî äî ïóíêòó 12.4 çàçíà÷åíî¿ ²íñòðóêö³¿, ñóäîâå ð³øåííÿ, íà ï³äñòàâ³ ÿêîãî ç ïëàòíèêà ïîäàòê³â ñòÿãóþòüñÿ êîøòè, äî áàíêó íå ïîäàºòüñÿ. Íàòîì³ñòü ðåêâ³çèòè â³äïîâ³äíîãî ñóäîâîãî ð³øåííÿ çàçíà÷àþòüñÿ â ñàìîìó ³íêàñîâîìó äîðó÷åíí³.</FONT></P>
<P class="ps10"><FONT class="fs121">Àáçàöàìè äðóãèì òà òðåò³ì ïóíêòó 95.3 ñòàòò³ 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ïåðåäáà÷åíî, ùî êîíòðîëþþ÷èé îðãàí çâåðòàºòüñÿ äî ñóäó ùîäî íàäàííÿ äîçâîëó íà ïîãàøåííÿ óñ³º¿ ñóìè ïîäàòêîâîãî áîðãó çà ðàõóíîê ìàéíà ïëàòíèêà ïîäàòê³â, ùî ïåðåáóâàº ó ïîäàòêîâ³é çàñòàâ³.</FONT></P>
<P class="ps10"><FONT class="fs120">Ð³øåííÿ ñóäó ùîäî íàäàííÿ âêàçàíîãî äîçâîëó º ï³äñòàâîþ äëÿ ïðèéíÿòòÿ êîíòðîëþþ÷èì îðãàíîì ð³øåííÿ ïðî ïîãàøåííÿ óñ³º¿ ñóìè ïîäàòêîâîãî áîðãó. </FONT></P>
<P class="ps10"><FONT class="fs119">Òàêèì ÷èíîì, âèõîäÿ÷è ç ïðèïèñ³â ñòàòò³ 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, ÷àñòèíè òðåòüî¿ ñòàòò³ 10, ÷àñòèíè ñüîìî¿ ñòàòò³ 11 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", äîêàçàìè&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;â ï³äòâåðäæåííÿ áåçñï³ðíîñò³ ãðîøîâèõ&nbsp; âèìîã ³í³ö³þþ÷îãî êðåäèòîðà -&nbsp; îðãàíó äîõîä³â ³ çáîð³â,&nbsp; &nbsp;º ð³øåííÿ ñóäó&nbsp; &nbsp;ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, ùî íàáðàëî çàêîííî¿ ñèëè, ³íêàñîâ³ äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â â äîõ³ä áþäæåòó&nbsp; ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà äîêàçè âæèòòÿ â³äïîâ³äíèõ çàõîä³â äî îòðèìàííÿ â³äïîâ³äíî¿ çàáîðãîâàíîñò³ çà ïðîöåäóðîþ, âèçíà÷åíîþ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè.</FONT></P>
<P class="ps10"><FONT class="fs118">Âîäíî÷àñ, ïåðåá³ã òðüîõì³ñÿ÷íîãî ñòðîêó, âèçíà÷åíîãî ÷àñòèíîþ 3 ñòàòò³ 10 Çàêîíó, ïî÷èíàºòüñÿ ç ìîìåíòó ïðèéíÿòòÿ áàíêîì ïëàòíèêà (áîðæíèêà) ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, îôîðìëåíîãî ñòÿãóâà÷åì (êîíòðîëþþ÷èì îðãàíîì) íà ï³äñòàâ³ ð³øåííÿ ñóäó, ùî íàáðàëî çàêîííî¿ ñèëè.</FONT></P>
<P class="ps10"><FONT class="fs117">ßê çàçíà÷åíî ó ï. 12 ðîçÿñíåíü, íàäàíèõ Âèùèì ãîñïîäàðñüêèì ñóäîì Óêðà¿íè ó ³íôîðìàö³éíîìó ëèñò³ â³ä 28.03.2013 &nbsp;¹ 01-06/606/2013 "Ïðî Çàêîí Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", ñòàòòåþ 15 Çàêîíó âèçíà÷åíî ï³äñòàâè äëÿ ïîâåðíåííÿ òà â³äêëèêàííÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî. ßê îäíó ç ï³äñòàâ ïîâåðíåííÿ çàÿâè ïåðåäáà÷åíî íåïîäàííÿ çàÿâíèêîì-êðåäèòîðîì äîêàç³â íåñïðîìîæíîñò³ áîðæíèêà âèêîíàòè ãðîøîâ³ çîáîâ'ÿçàííÿ ó âñòàíîâëåíîìó ðîçì³ð³ ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, ÿêùî ³íøå íå ïåðåäáà÷åíî Çàêîíîì. Ó çâ'ÿçêó ç öèì ñòðîê íåâèêîíàííÿ áîðæíèêîì ãðîøîâîãî çîáîâ'ÿçàííÿ äëÿ âèçíà÷åííÿ íåïëàòîñïðîìîæíîñò³ áîðæíèêà ïî÷èíàºòüñÿ ç ìîìåíòó â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, à íåâèêîíàííÿ ïîäàòêîâîãî çîáîâ'ÿçàííÿ - ç ìîìåíòó ïðèéíÿòòÿ áàíêîì ïëàòíèêà (áîðæíèêà) ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, îñê³ëüêè ñïèñàííÿ öèõ êîøò³â çä³éñíþºòüñÿ â³äïîâ³äíî äî óìîâ ³ ïîðÿäêó, âèçíà÷åíèõ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè, à íå Çàêîíîì Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ".</FONT></P>
<P class="ps10"><FONT class="fs116">Îäíî÷àñíî ÷àñòèíîþ 7 ñòàòò³ 11 Çàêîíó ïðî áàíêðóòñòâî ïåðåäáà÷åíî, ùî äî çàÿâè êðåäèòîðà  îðãàíó äîõîä³â ³ çáîð³â ÷è ³íøèõ îðãàí³â, ÿê³ çä³éñíþþòü êîíòðîëü çà ïðàâèëüí³ñòþ òà ñâîº÷àñí³ñòþ ñïðàâëÿííÿ ïîäàòê³â ³ çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â), ñòðàõîâèõ âíåñê³â íà çàãàëüíîîáîâÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ òà ³íøå ñîö³àëüíå ñòðàõóâàííÿ, äîäàþòüñÿ äîêàçè âæèòòÿ çàõîä³â äî îòðèìàííÿ â³äïîâ³äíî¿ çàáîðãîâàíîñò³ ó âñòàíîâëåíîìó çàêîíîäàâñòâîì ïîðÿäêó. </FONT></P>
<P class="ps10"><FONT class="fs115">Âðàõîâóþ÷è, ùî ñòÿãíåííÿ ç ðàõóíê³â áîðæíèêà - þðèäè÷íî¿ îñîáè êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó çä³éñíþºòüñÿ â³äïîâ³äíî äî óìîâ ³ ïîðÿäêó, âèçíà÷åíèõ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè, à íå Çàêîíîì Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ", &nbsp;äîêàçàìè áåçñï³ðíîñò³ ãðîøîâèõ âèìîã ³í³ö³þþ÷îãî êðåäèòîðà - îðãàíó äîõîä³â ³ çáîð³â º ð³øåííÿ ñóäó ïðî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, ùî íàáðàëî çàêîííî¿ ñèëè, ³íêàñîâ³ äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó äîõ³ä áþäæåòó â ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà äîêàçè âæèòòÿ â³äïîâ³äíèõ çàõîä³â ùîäî îòðèìàííÿ çàáîðãîâàíîñò³ çà ïðîöåäóðîþ, ïåðåäáà÷åíîþ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè. </FONT></P>
<P class="ps10"><FONT class="fs114">Âêàçàíà ïðàâîâà ïîçèö³ÿ çàçíà÷åíà ó ïîñòàíîâ³ Âåðõîâíîãî Ñóäó Óêðà¿íè â³ä 29.04.2015 ó ñïðàâ³ ¹ 920/629/14, ÿêà â³äïîâ³äíî äî ñò. 111</FONT><FONT class="fs139">28</FONT><FONT class="fs113"> ÃÏÊ Óêðà¿íè ïîâèííà âðàõîâóâàòèñü óñ³ìà ñóäàìè çàãàëüíî¿ þðèñäèêö³¿.</FONT></P>
<P class="ps10"><FONT class="fs112">Çã³äíî ï. 95.22. ñò. 95 ÏÊ Óêðà¿íè êîíòðîëþþ÷èé îðãàí çâåðòàºòüñÿ äî ñóäó ùîäî ñòÿãíåííÿ ç äåá³òîð³â ïëàòíèêà ïîäàòêó, ùî ìàº ïîäàòêîâèé áîðã, ñóì äåá³òîðñüêî¿ çàáîðãîâàíîñò³, ñòðîê ïîãàøåííÿ ÿêî¿ íàñòàâ òà ïðàâî âèìîãè ÿêî¿ ïåðåâåäåíî íà êîíòðîëþþ÷³ îðãàíè, ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó òàêîãî ïëàòíèêà ïîäàòê³â.</FONT></P>
<P class="ps10"><FONT class="fs111">Îòæå, ñïåö³àëüíèì ïîäàòêîâèì çàêîíîäàâñòâîì, îêð³ì ñòÿãíåííÿ êîøò³â ç ðàõóíê³â ïëàòíèêà ïîäàòê³â ó áàíêàõ, ïåðåäáà÷åíî é ³íø³ çàõîäè ïîãàøåííÿ ïîäàòêîâîãî áîðãó çà ðàõóíîê ìàéíà áîðæíèêà (íà ï³äñòàâ³ â³äïîâ³äíîãî ñóäîâîãî ð³øåííÿ), à ñàìå: ïðîäàæ ìàéíà ïëàòíèêà ïîäàòê³â, ÿêå ïåðåáóâàº ó ïîäàòêîâ³é çàñòàâ³; ñòÿãíåííÿ ãîò³âêîâèõ êîøò³â; ñòÿãíåííÿ äåá³òîðñüêî¿ çàáîðãîâàíîñò³ ïëàòíèêà ïîäàòê³â. Ïðè öüîìó ïåðåäáà÷åíèé çàêîíîäàâñòâîì øèðîêèé àðñåíàë â³äïîâ³äíèõ çàõîä³â íàäàº îðãàíó äîõîä³â ³ çáîð³â, íàðÿäó ç çàñòàâíèìè êðåäèòîðàìè, ïð³îðèòåò â îòðèìàíí³ çàäîâîëåííÿ ñâî¿õ ãðîøîâèõ âèìîã ïåðåä ³íøèìè êðåäèòîðàìè áîðæíèêà. </FONT></P>
<P class="ps7"><FONT class="fs110">Ó çâ'ÿçêó ç ÷èì ò³ëüêè âæèòòÿ âñ³õ âèùåíàâåäåíèõ çàõîä³â ó ñóêóïíîñò³, ÿêùî âîíè íå ïðèçâåëè äî ïîãàøåííÿ ïîäàòêîâîãî áîðãó, ìîæå áóòè ïåðåäóìîâîþ äëÿ ³í³ö³þâàííÿ îðãàíîì äîõîä³â ³ çáîð³â ñïðàâè ïðî áàíêðóòñòâî áîðæíèêà íà çàãàëüíèõ ï³äñòàâàõ. </FONT></P>
<P class="ps10"><FONT class="fs109">ßê âáà÷àºòüñÿ ç ïîäàíî¿ çàÿâè, ³í³ö³þþ÷èì êðåäèòîðîì ïîäàíî ñóäó êîï³¿ ³íêàñîâèõ äîðó÷åíü (ðîçïîðÿäæåíü).</FONT></P>
<P class="ps10"><FONT class="fs108">Îäíàê, ³í³ö³þþ÷èì êðåäèòîðîì íå ïîäàíî ñóäó íàëåæíèõ äîêàç³â âæèòòÿ çàõîä³â ïîãàøåííÿ ïîäàòêîâîãî áîðãó çà ðàõóíîê ìàéíà áîðæíèêà (íà ï³äñòàâ³ â³äïîâ³äíîãî ñóäîâîãî ð³øåííÿ) çîêðåìà, âæèòòÿ çàõîä³â ùîäî ïðèìóñîâî¿ ðåàë³çàö³¿ ìàéíà áîðæíèêà, ÿêå ïåðåáóâàº ó ïîäàòêîâ³é çàñòàâ³, &nbsp;äîêàç³â çâåðíåííÿ ³í³ö³þþ÷îãî êðåäèòîðà äî ñóäó ç ïîçîâîì ïðî ñòÿãíåííÿ ç áîðæíèêà ñóì äåá³òîðñüêî¿ çàáîðãîâàíîñò³ ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó.</FONT></P>
<P class="ps10"><FONT class="fs107">Ðàçîì ç òèì, â îïèñîâ³é ÷àñòèí³ çàÿâè çàÿâíèê âêàçóº, ùî îñòàíí³ì, ç ìåòîþ çÿñóâàííÿ íàÿâíîñò³ äåá³òîðñüêî¿ çàáîðãîâàíîñò³, íà àäðåñó áîðæíèêà áóëî íàïðàâëåíî âèìîãó íàäàòè áàëàíñ, äîãîâîðè êóï³âë³-ïðîäàæó, âèäàòêîâ³, ïîäàòêîâ³ íàêëàäí³, &nbsp;âèïèñêè ç ñèñòåì ðåºñòðó ö³ííèõ ïàïåð³â, äåòàëüíó ðîçøèôðîâêó îáîðîòíî-ñàëüäîâèõ â³äîìîñòåé, ïðè öüîìó äîêàç³â íàïðàâëåííÿ âêàçàíî¿ âèìîãè íà àäðåñó Òîâàðèñòâà ç äîäàòêîâîþ â³äïîâ³äàëüí³ñòþ &nbsp;Ãð³íêî-Êè¿â äî çàÿâè íå äîäàíî, äîêàç³â çâåðíåííÿ ³í³ö³þþ÷îãî êðåäèòîðà äî ñóäó ç ïîçîâîì ïðî ñòÿãíåííÿ ç áîðæíèêà ñóì äåá³òîðñüêî¿ çàáîðãîâàíîñò³ ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó íå ïîäàíî.</FONT></P>
<P class="ps9"><FONT class="fs106">Ç îãëÿäó íà âèêëàäåí³ îáñòàâèíè, ó ñóäó â³äñóòí³ ïðàâîâ³ ï³äñòàâè äëÿ ïðèéíÿòòÿ äî ðîçãëÿäó çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî Òîâàðèñòâà ç äîäàòêîâîþ â³äïîâ³äàëüí³ñòþ &nbsp;Ãð³íêî-Êè¿â.</FONT></P>
<P class="ps10"><FONT class="fs105">Ïóíêòîì 2 ÷. 1 ñò. 15 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì âèçíà÷åíî, ùî ãîñïîäàðñüêèé ñóä íå ï³çí³øå ï'ÿòè äí³â ç äíÿ íàäõîäæåííÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ïîâåðòàº ¿¿ òà äîäàí³ äî íå¿ äîêóìåíòè áåç ðîçãëÿäó çîêðåìà, ÿêùî çàÿâà íå â³äïîâ³äàº çì³ñòó âèìîã, âèçíà÷åíèõ ó öüîìó Çàêîí³.</FONT></P>
<P class="ps3"><FONT class="fs104">Çã³äíî ÷. 2 ñò. 15 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì ïîâåðíåííÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî íå ïåðåøêîäæàº ïîâòîðíîìó çâåðíåííþ ç òàêîþ çàÿâîþ äî ãîñïîäàðñüêîãî ñóäó ó âñòàíîâëåíîìó ïîðÿäêó.</FONT></P>
<P class="ps10"><FONT class="fs103">Ç îãëÿäó íà âèêëàäåíå âèùå, êåðóþ÷èñü ï.ï. 2, 5 ÷. 1 ñò. 15 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, Ãîñïîäàðñüêèé ñóä ì. Êèºâà  </FONT></P>
<P class="ps5"><FONT class="fs95">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps10"><FONT class="fs102">Çàÿâó ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî òà äîäàí³ äî íå¿ äîêóìåíòè ïîâåðíóòè çàÿâíèêó áåç ðîçãëÿäó.</FONT></P>
<P class="ps10"><FONT class="fs94">Ïîâåðíåííÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî íå ïåðåøêîäæàº ïîâòîðíîìó çâåðíåííþ ç òàêîþ çàÿâîþ äî ãîñïîäàðñüêîãî ñóäó ó âñòàíîâëåíîìó ïîðÿäêó.</FONT></P>
<P class="ps0"><FONT class="fs93">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;À.Ì.²â÷åíêî</FONT></P>
<P><FONT class="fs26"> </FONT></P>