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<P class="ps15"><FONT class="fs166"><IMG src="herb.gif" height=56 width=42></FONT></P>
<P class="ps11"><FONT class="fs98">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÕÌÅËÜÍÈÖÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps7"><FONT class="fs168"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;_________________________________________________________________</FONT></P>
<P class="ps11"><FONT class="fs97">ÓÕÂÀËÀ</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="50 %" class="tds7"><P><FONT class="fs118"> "18" âåðåñíÿ 2017 ð.</FONT></P></TD><TD width="50 %" class="tds7"><P class="ps14"><FONT class="fs117">Ñïðàâà ¹ 924/1437/15</FONT></P></TD></TR>
<P><FONT class="fs157"> &nbsp;&nbsp;</FONT></P>
<P class="ps5"><FONT class="fs116">Ãîñïîäàðñüêèé ñóä Õìåëüíèöüêî¿ îáëàñò³ ó ñêëàä³:</FONT></P>
<P class="ps9"><FONT class="fs115">ñóääÿ &nbsp;&nbsp;Çàâåðóõà Ñ.Â., ðîçãëÿíóâøè ìàòåð³àëè êëîïîòàííÿ Ãîðîäîöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ ì. Ãîðîäîê ïðî çàì³íó ñòîðîíè ïðàâîíàñòóïíèêîì</FONT></P>
<P class="ps5"><FONT class="fs114">çà ïîçîâîì Õìåëüíèöüêîãî îá'ºäíàíîãî óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè Õìåëüíèöüêî¿ îáëàñò³, ì. Õìåëüíèöüêèé &nbsp;</FONT></P>
<P class="ps9"><FONT class="fs113">äî 1. Ãîðîäîöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ ì. Ãîðîäîê Õìåëüíèöüêî¿ îáëàñò³</FONT></P>
<P class="ps9"><FONT class="fs112">2. &nbsp;Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Õìåëüíèöüêîìó Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ ì. Õìåëüíèöüêèé </FONT></P>
<P class="ps4"><FONT class="fs111">ïðî ñòÿãíåííÿ 1541,34 ãðí.</FONT></P>
<P class="ps3"><FONT class="fs110">Ïðåäñòàâíèêè ñòîð³í: íå ç'ÿâèëèñÿ &nbsp;&nbsp;</FONT></P>
<P class="ps0"><FONT class="fs109">Ñóòü ñïîðó: </FONT>ð³øåííÿì ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ â³ä 25.12.15ð. ïî ñïðàâ³ ¹924/1437/15 ïîçîâ 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.<FONT class="fs108"> </FONT>çàäîâîëåíî òà ñòÿãíóòî ç Õìåëüíèöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ (ì.Õìåëüíèöüêèé, âóë. Êàì'ÿíåöüêà, 257/1, êîä 39566597) íà êîðèñòü Óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â ßðìîëèíåöüêîìó ðàéîí³ Õìåëüíèöüêî¿ îáëàñò³ (Õìåëüíèöüêà îáë., ñìò. ßðìîëèíö³, ïëîùà 600-ð³÷÷ÿ ßðìîëèíåöü, 3, &nbsp;êîä 14148120) 1 541,34 ãðí. &nbsp;(îäíà òèñÿ÷à ï'ÿòñîò ñîðîê îäíà ãðèâíÿ 34 êîï.) øêîäè. </P>
<P class="ps0">Êð³ì òîãî, ð³øåííÿì ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ â³ä 25.12.15ð. ïî ñïðàâ³ ¹924/1437/15 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="fs107"> </FONT>â³äìîâëåíî.</P>
<P class="ps9">02.02.2016ð. íà âèêîíàííÿ ð³øåííÿ ãîñïîäàðñüêîãî ñóäó â³ä 25.12.15ð. áóëî âèäàíî â³äïîâ³äí³ íàêàçè.</P>
<P class="ps9">07.09.17ð. íà àäðåñó ñóäó íàä³éøëî êëîïîòàííÿ<FONT class="fs120"> </FONT>â³ä Êàì'ÿíåöü - Ïîä³ëüñüêî¿ îá'ºäíàíî¿ ÄÏ² Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ &nbsp;â³äïîâ³äíî äî ÿêîãî îñòàíí³é ïðîñèòü ñóä äîïóñòèòè çàì³íó Ãîðîäîöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ ì. Ãîðîäîê ïî ñïðàâ³ ¹924/1437/15 íà ¿¿ ïðàâîíàñòóïíèêà - Êàì'ÿíåöü - Ïîä³ëüñüêó îá'ºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³. Â îá´ðóíòóâàííÿ ïîäàíîãî êëîïîòàííÿ ïîñèëàºòüñÿ íà òå, ùî çã³äíî Ïîñòàíîâè ÊÌÓ â³ä 04.11.15ð. ¹892 "Äåÿê³ ïèòàííÿ &nbsp;òåðèòîð³àëüíèõ îðãàí³â ÄÔÑ" Ãîðîäîöüêó îá'ºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ &nbsp;ðåîðãàí³çîâàíî øëÿõîì ïðèºäíàííÿ äî Êàì'ÿíåöü - Ïîä³ëüñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³, ÿêà º ïðàâîíàñòóïíèêîì Ãîðîäîöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³.</P>
<P class="ps9">Â³äïîâ³äíî äî ïðîòîêîëó ïîâòîðíîãî àâòîìàòèçîâàíîãî ðîçïîä³ëó ñóäîâî¿ ñïðàâè ì³æ ñóääÿìè â³ä 07.09.2017ð. êëîïîòàííÿ ïðî çàì³íó ñòîðîíè ïðàâîíàñòóïíèêîì ïåðåäàíî íà ðîçãëÿä ñóää³ Çàâåðóñ³ Ñ.Â.</P>
<P class="ps9">08.09.2017ð. óõâàëîþ ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ &nbsp;ðîçãëÿä êëîïîòàííÿ Ãîðîäîöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ ì. Ãîðîäîê â³ä 07.09.17ð. ïðî çàì³íó ñòîðîíè ïðàâîíàñòóïíèêîì<FONT class="fs106"> </FONT>ïðèçíà÷åíî äî ðîçãëÿäó â ñóäîâîìó çàñ³äàíí³.</P>
<P class="ps9">Â³äïîâ³äíî äî ï. 2 Ïîñòàíîâè Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 04.11.2015ð. ¹892 "Äåÿê³ ïèòàííÿ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè" Êàá³íåò Ì³í³ñòð³â Óêðà¿íè ïîñòàíîâèâ: ðåîðãàí³çóâàòè äåÿê³ òåðèòîð³àëüí³ îðãàíè ÄÔÑ øëÿõîì ¿õ ïðèºäíàííÿ äî â³äïîâ³äíèõ òåðèòîð³àëüíèõ îðãàí³â ÄÔÑ çà ïåðåë³êîì çã³äíî ç äîäàòêîì ¹2 äî ïîñòàíîâè ÊÌÓ â³ä 04.11.15ð. (ïåðåë³ê òåðèòîð³àëüíèõ îðãàí³â ÄÔÑ, ÿê³ ðåîðãàí³çîâóþòüñÿ øëÿõîì ïðèºäíàííÿ), îäíèì ç ÿêèõ º Ãîðîäîöüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ .</P>
<P class="ps9">Îòæå, Êàì'ÿíåöü - Ïîä³ëüñüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ º ïðàâîíàñòóïíèêîì Ãîðîäîöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³.</P>
<P class="ps5">Âðàõîâóþ÷è âèùåâèêëàäåíå, êåðóþ÷èñü ñò. 25 ÃÏÊ Óêðà¿íè, çàÿâíèê ïðîñèòü ñóä äîïóñòèòè çàì³íó Ãîðîäîöüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ ì. Ãîðîäîê ïî ñïðàâ³ ¹924/1437/15 íà ¿¿ ïðàâîíàñòóïíèêà - Êàì'ÿíåöü - Ïîä³ëüñüêó îá'ºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³.</P>
<P class="ps9">Ïðåäñòàâíèê çàÿâíèêà â ñóäîâå çàñ³äàííÿ íå ç'ÿâèâñÿ, â êëîïîòàíí³ â³ä 14.09.2017 ð. ¹5478/10/22-09-10-08 ï³äòðèìóº ïîïåðåäíº êëîïîòàííÿ ïðî çàì³íó, òà ïðîñèòü ðîçãëÿäàòè çàÿâó áåç ó÷àñò³ ïðåäñòàâíèêà.</P>
<P class="ps9">Ïîçèâà÷ òà â³äïîâ³äà÷ 2 ïîâíîâàæíîãî ïðåäñòàâíèêà â ñóäîâå çàñ³äàííÿ íå íàïðàâèâ, ïîÿñíåíü íå íàäàâ, ïðè÷èí ñóäó íå ïîâ³äîìèâ. </P>
<P class="ps10"><FONT class="fs105">Ðîçãëÿäîì çàÿâè âñòàíîâëåíî: </FONT></P>
<P class="ps9">Çã³äíî ç³ 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. Óñ³ ä³¿, â÷èíåí³ ó ñóäîâîìó ïðîöåñ³ äî âñòóïó ó ñïðàâó ïðàâîíàñòóïíèêà, îáîâÿçêîâ³ äëÿ íüîãî òàê ñàìî, ÿê âîíè áóëè îáîâÿçêîâ³ äëÿ îñîáè, ÿêó ïðàâîíàñòóïíèê çàì³íèâ. Ïðî çàì³íó àáî â³äìîâó çàì³íè ñòîðîíè ÷è òðåòüî¿ îñîáè ¿¿ ïðàâîíàñòóïíèêîì ãîñïîäàðñüêèé ñóä âèíîñèòü óõâàëó. </P>
<P class="ps9">Çã³äíî ç ï.1.4. ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 26.12.2011 ¹18 "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóäàìè ïåðøî¿ ³íñòàíö³¿" 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. </P>
<P class="ps6">Çã³äíî íàêàçó Äåðæàâíî¿ ïîäàòêîâî¿ àäì³í³ñòðàö³¿ ó Õìåëüíèöüê³é îáëàñò³ ¹48 â³ä 28.02.2010 ðîêó "Ïðî ðåîðãàí³çàö³þ îêðåìèõ äåðæàâíèõ ïîäàòêîâèõ ³íñïåêö³é îáëàñò³" ðåîðãàí³çîâàíî ç 1 ÷åðâíÿ 2010 ðîêó øëÿõîì ïðèïèíåííÿ þðèäè÷íèõ îñ³á â ðåçóëüòàò³ çëèòòÿ â³äïîâ³äíî äî Çàêîíó Óêðà¿íè "Ïðî äåðæàâíó ðåºñòðàö³þ þðèäè÷íèõ òà ô³çè÷íèõ îñ³á", äåðæàâí³ ïîäàòêîâ³ ³íñïåêö³¿ ó Ãîðîäîöüêîìó òà ßðìîëèíåöüêîìó ðàéîíàõ ³ íà ¿õ áàç³, â ìåæàõ àäì³í³ñòðàòèâíèõ òåðèòîð³é, óòâîðåíî Ãîðîäîöüêó ì³æðàéîííó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ. </P>
<P class="ps6">Â³äïîâ³äíî äî Ïîñòàíîâè Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè ¹981 â³ä 21.09.2011 ðîêó "Ïðî óòâîðåííÿ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè" óòâîðåíî øëÿõîì ïðèºäíàííÿ Ãîðîäîöüêî¿ ì³æðàéîííî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ òà äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ×åìåðîâåöüêîìó ðàéîí³ Ãîðîäîöüêó ì³æðàéîííó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ.</P>
<P class="ps6">Ïîñòàíîâîþ ÊÌ Óêðà¿íè ¹229 â³ä 20.03.2013 ðîêó "Ïðî óòâîðåííÿ òåðèòîð³àëüíèõ îðãàí³â Ì³í³ñòåðñòâà äîõîä³â ³ çáîð³â" ðåîðãàí³çîâàíî Ãîðîäîöüêó ì³æðàéîííó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ ÄÏÑ ó Ãîðîäîöüêó îá'ºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â.</P>
<P class="ps6">Ïîñòàíîâîþ ÊÌ Óêðà¿íè ¹311 â³ä 06.08.2014 ðîêó "Ïðî óòâîðåííÿ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè òà âèçíàííÿ òàêèìè, ùî âòðàòèëè ÷èíí³ñòü, äåÿêèõ àêò³â Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè" ðåîðãàí³çîâàíî Ãîðîäîöüêó îá'ºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ãîðîäîöüêó îá'ºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ.</P>
<P class="ps6">Ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 04.11.2015ð. ¹ 892 "Äåÿê³ ïèòàííÿ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè" Ãîðîäîöüêó îá'ºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ &nbsp;ðåîðãàí³çîâàíî øëÿõîì ïðèºäíàííÿ äî Êàì'ÿíåöü-Ïîä³ëüñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³. </P>
<P class="ps9">Ñóäîì ïðèéìàþòüñÿ äî óâàãè íàäàí³ çàÿâíèêîì äîêàçè, ùî ï³äòâåðäæóþòü ¿õ &nbsp;ïðàâîíàñòóïíèöòâî, à ñàìå, çã³äíî Ïîñòàíîâè Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 04.11.2015ð. ¹892 "Äåÿê³ ïèòàííÿ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè", (ï. 2.) ðåîðãàí³çóâàòè äåÿê³ òåðèòîð³àëüí³ îðãàíè ÄÔÑ øëÿõîì ¿õ ïðèºäíàííÿ äî â³äïîâ³äíèõ òåðèòîð³àëüíèõ îðãàí³â ÄÔÑ çà ïåðåë³êîì çã³äíî ç äîäàòêîì ¹2 äî ïîñòàíîâè ÊÌÓ â³ä 04.11.15ð., ÿê³ ðåîðãàí³çóþòüñÿ øëÿõîì ïðèºäíàííÿ, çã³äíî ç äîäàòêîì ¹2 äî ïîñòàíîâè Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 04.11.2015ð ¹892 â³äïîâ³äíî ç ÿêèì Êàá³íåò Ì³í³ñòð³â Óêðà¿íè ïîñòàíîâèâ ïðèºäíàòè Ãîðîäîöüêó îá'ºäíàíó ÄÏ² Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ äî Êàì'ÿíåöü - Ïîä³ëüñüêî¿ îá'ºäíàíî¿ ÄÏ² Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³.</P>
<P class="ps9">Îòæå, ïðîöåñóàëüíå ïðàâîíàñòóïíèöòâî âèïëèâàº ç þðèäè÷íèõ ôàêò³â ïðàâîíàñòóïíèöòâà (çàì³íè ñòîðîíè ìàòåð³àëüíîãî ïðàâî â³äíîøåííÿ ¿¿ ïðàâîíàñòóïíèêîì), òîìó ó êîæíîìó êîíêðåòíîìó âèïàäêó äëÿ âèð³øåííÿ ïèòàíü ìîæëèâîñò³ ïðàâîíàñòóïíèöòâà ãîñïîäàðñüêîìó ñóäó ñë³ä àíàë³çóâàòè â³äïîâ³äí³ ôàêòè÷í³ îáñòàâèíè, ïåðåäáà÷åí³ íîðìàìè ìàòåð³àëüíîãî ïðàâà, ÿê³ ìàëè ì³ñöå.</P>
<P class="ps9">Çã³äíî ÷.1 ñòàòò³ 104 ÖÊ Óêðà¿íè 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="ps9">Â äàíîìó âèïàäêó ñóä ââàæàº, ùî òàê³ îáñòàâèíè âèíèêëè â ðåçóëüòàò³ ðåîðãàí³çàö³¿ Ãîðîäîöüêî¿ îá'ºäíàíî¿ ÄÏ² Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ øëÿõîì &nbsp;ïðèºäíàííÿ äî Êàì'ÿíåöü - Ïîä³ëüñüêî¿ îá'ºäíàíî¿ ÄÏ² Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ (Ïîñòàíîâà ÊÌÓ â³ä 04.11.2015ð. ¹892 "Äåÿê³ ïèòàííÿ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè").</P>
<P class="ps9">×àñòèíàìè 2 òà 3 ñòàòò³ 25 ÃÏÊ Óêðà¿íè ïåðåäáà÷åíî, ùî óñ³ ä³¿, â÷èíåí³ â ñóäîâîìó ïðîöåñ³ äî âñòóïó ó ñïðàâó ïðàâîíàñòóïíèêà, îáîâ'ÿçêîâ³ äëÿ íüîãî òàê ñàìî, ÿê âîíè áóëè îáîâ'ÿçêîâ³ äëÿ îñîáè, ÿêó ïðàâîíàñòóïíèê çàì³íèâ. </P>
<P class="ps9">Êåðóþ÷èñü ñò. ñò. 25, 86 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó &nbsp;Óêðà¿íè, ñóä</P>
<P class="ps2"><FONT class="fs104">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps1"><FONT class="fs103">Êëîïîòàííÿ</FONT> Êàì'ÿíåöü - Ïîä³ëüñüêî¿ îá'ºäíàíî¿ ÄÏ² Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Õìåëüíèöüê³é îáëàñò³ â³ä 07.09.2017ð. &nbsp;<FONT class="fs102">çàäîâîëüíèòè.</FONT> </P>
<P class="ps13"><FONT class="fs101">Ñóääÿ                                                                      Ñ.Â. Çàâåðóõà </FONT></P>
<P class="ps8"><FONT class="fs164">Â³ääðóêîâ. 5 ïðèì.: </FONT></P>
<P class="ps8"><FONT class="fs163">1 - äî ñïðàâè; </FONT></P>
<P class="ps8"><FONT class="fs161"> 3 - â³äïîâ³äà÷ó 1 (ì. Ãîðîäîê, Õìåëüíèöüêà îáë., âóë. Ãðóøåâñüêîãî, 90);</FONT></P>
<P><FONT class="fs100">                                        </FONT></P>
<P><FONT class="fs52"> </FONT></P>