<TITLE>908/2241/17</TITLE>
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<P class="ps12"><FONT class="fs108"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs106"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps6"><FONT class="fs67">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÇÀÏÎÐ²ÇÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps6"><FONT class="fs77"> &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs64">ÓÕÂÀËÀ</FONT></P>
<P class="ps6"><FONT class="fs62"> &nbsp;</FONT></P>
<P><FONT class="fs35">13.11.2017</FONT><FONT class="fs66"> &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;Ñïðàâà ¹ 908/2241/17 </FONT></P>
<P><FONT class="fs76">Ñóääÿ Òîï÷³é Î.À., ðîçãëÿíóâøè ìàòåð³àëè</FONT></P>
<P><FONT class="fs75">Çà ïîçîâîì: </FONT><FONT class="fs104">Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «ÅÍÅÐÃÎÁÓÄ-ÑÅÐÂ²Ñ», Çàïîð³çüêà îáëàñòü, ì. Åíåðãîäàð</FONT></P>
<P><FONT class="fs74">ïðî</FONT><FONT class="fs103"> îñêàðæåííÿ ð³øåííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè</FONT></P>
<P class="ps6"><FONT class="fs73">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps4"><FONT class="fs102">09.11.2017ð. ÒÎÂ «ÅÍÅÐÃÎÁÓÄ-ÑÅÐÂ²Ñ» çâåðíóëîñü äî ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ ç ïîçîâîì ïðî îñêàðæåííÿ ð³øåííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè â ÿêîìó ïðîñèòü ñóä:</FONT></P>
<P class="ps4"><FONT class="fs101">ñêàñóâàòè ð³øåííÿ ¹ 244525/39156597 â³ä 24.10.2017ð. òàê ÿê îïåðàö³ÿ ðåàëüíà, ùî ï³äòâåðäæåíî äîêóìåíòàìè çã³äíî äîäàòêó;</FONT></P>
<P class="ps4"><FONT class="fs100">çàðåºñòðóâàòè ÏÍ ¹ 52 â³ä 30.09.2017ð., ¹ 45 â³ä 18.08.2017ð. ÏÀÎ «Ïëåìçàâîä «Ñòåïíîé» ¹ 58 â³ä 29.08.2017ð., ¹ 51 23.08.2017ð. ÒÎÂ «ËÅÂÀÄÀ» òà íàäàòè ïîäàòêîâèé êðåäèò.</FONT></P>
<P class="ps4"><FONT class="fs99">Â³äïîâ³äíî äî ïðîòîêîëó àâòîìàòèçîâàíîãî ðîçïîä³ëó ñóäîâî¿ ñïðàâè ì³æ ñóääÿìè â³ä 09.11.2017ð. ïîçîâíó çàÿâó ïåðåäàíî íà ðîçãëÿä ñóää³ Òîï÷³é Î.À.</FONT></P>
<P class="ps4"><FONT class="fs98">Ðîçãëÿíóâøè ìàòåð³àëè ïîçîâíî¿ çàÿâè ñóäîì âñòàíîâëåíî, ùî ó ïðèéíÿò³ ïîçîâíî¿ çàÿâè ñë³ä â³äìîâèòè íà ï³äñòàâ³ íàñòóïíîãî.</FONT></P>
<P class="ps4"><FONT class="fs97">Çã³äíî ÷. 1 ñò. 1 ÃÏÊ Óêðà¿íè âñòàíîâëåíî, ùî ï³äïðèºìñòâà, óñòàíîâè, îðãàí³çàö³¿, ³íø³ þðèäè÷í³ îñîáè (ó òîìó ÷èñë³ ³íîçåìí³), ãðîìàäÿíè, ÿê³ çä³éñíþþòü ï³äïðèºìíèöüêó ä³ÿëüí³ñòü áåç ñòâîðåííÿ þðèäè÷íî¿ îñîáè ³ â óñòàíîâëåíîìó ïîðÿäêó íàáóëè ñòàòóñó ñóáºêòà ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³ (äàë³-ï³äïðèºìñòâà òà îðãàí³çàö³¿), ìàþòü ïðàâî çâåðòàòèñÿ äî ãîñïîäàðñüêîãî ñóäó çã³äíî ç âñòàíîâëåíîþ ï³äâ³äîì÷³ñòþ ãîñïîäàðñüêèõ ñïðàâ çà çàõèñòîì ñâî¿õ ïîðóøåíèõ àáî îñïîðþâàíèõ ïðàâ ³ îõîðîíþâàíèõ çàêîíîì ³íòåðåñ³â, à òàêîæ äëÿ âæèòòÿ ïåðåäáà÷åíèõ öèì Êîäåêñîì çàõîä³â, ñïðÿìîâàíèõ íà çàïîá³ãàííÿ ïðàâîïîðóøåííÿì.</FONT></P>
<P class="ps4"><FONT class="fs96">Â³äïîâ³äíî äî ÷. 1 ñò. 2 ÃÏÊ Óêðà¿íè, ãîñïîäàðñüêèé ñóä ïîðóøóº ñïðàâè çà ïîçîâíèìè çàÿâàìè:</FONT></P>
<P class="ps4"><FONT class="fs95">ï³äïðèºìñòâ òà îðãàí³çàö³é, ÿê³ çâåðòàþòüñÿ äî ãîñïîäàðñüêîãî ñóäó çà çàõèñòîì ñâî¿õ ïðàâ òà îõîðîíþâàíèõ çàêîíîì ³íòåðåñ³â;</FONT></P>
<P class="ps4"><FONT class="fs94">äåðæàâíèõ òà ³íøèõ îðãàí³â, ÿê³ çâåðòàþòüñÿ äî ãîñïîäàðñüêîãî ñóäó ó âèïàäêàõ, ïåðåäáà÷åíèõ çàêîíîäàâ÷èìè àêòàìè Óêðà¿íè;</FONT></P>
<P class="ps4"><FONT class="fs93">ïðîêóðîð³â, ÿê³ çâåðòàþòüñÿ äî ãîñïîäàðñüêîãî ñóäó â ³íòåðåñàõ äåðæàâè;</FONT></P>
<P class="ps4"><FONT class="fs92">Ñòàòòåþ. 4-1 ÃÏÊ Óêðà¿íè ïåðåäáà÷åíî, ùî ãîñïîäàðñüê³ ñóäè âèð³øóþòü ãîñïîäàðñüê³ ñïîðè ó ïîðÿäêó ïîçîâíîãî ïðîâàäæåííÿ, ïåðåäáà÷åíîìó öèì Êîäåêñîì.</FONT></P>
<P class="ps4"><FONT class="fs91">Â³äïîâ³äíî äî ï.1 ÷.1 ñò. 62 ÃÏÊ Óêðà¿íè, ñóääÿ â³äìîâëÿº ó ïðèéíÿòò³ ïîçîâíî¿ çàÿâè, ÿêùî çàÿâà íå ï³äëÿãàº ðîçãëÿäó â ãîñïîäàðñüêèõ ñóäàõ Óêðà¿íè.</FONT></P>
<P class="ps4"><FONT class="fs90">ßê çàçíà÷åíî ó ÷. 2 ñò. 2 ÊÀÑ Óêðà¿íè, äî àäì³í³ñòðàòèâíèõ ñóä³â ìîæóòü áóòè îñêàðæåí³ áóäü-ÿê³ ð³øåííÿ, ä³¿ ÷è áåçä³ÿëüí³ñòü ñóá'ºêò³â âëàäíèõ ïîâíîâàæåíü, êð³ì âèïàäê³â, êîëè ùîäî òàêèõ ð³øåíü, ä³é ÷è áåçä³ÿëüíîñò³ Êîíñòèòóö³ºþ ÷è çàêîíàìè Óêðà¿íè âñòàíîâëåíî ³íøèé ïîðÿäîê ñóäîâîãî ïðîâàäæåííÿ.</FONT></P>
<P class="ps4"><FONT class="fs89">Â³äïîâ³äíî äî ï. 7 ÷. 1 ñò. 3 ÊÀÑ Óêðà¿íè, ñóá'ºêò âëàäíèõ ïîâíîâàæåíü - îðãàí äåðæàâíî¿ âëàäè, îðãàí ì³ñöåâîãî ñàìîâðÿäóâàííÿ, ¿õíÿ ïîñàäîâà ÷è ñëóæáîâà îñîáà, ³íøèé ñóá'ºêò ïðè çä³éñíåíí³ íèìè âëàäíèõ óïðàâë³íñüêèõ ôóíêö³é íà îñíîâ³ çàêîíîäàâñòâà, â òîìó ÷èñë³ íà âèêîíàííÿ äåëåãîâàíèõ ïîâíîâàæåíü;</FONT></P>
<P class="ps4"><FONT class="fs88">Çã³äíî ï. 1 Ïîëîæåííÿ ïðî Äåðæàâíó Ô³ñêàëüíó ñëóæáó Óêðà¿íè, çàòâåðäæåíîãî ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 21.05.2014ð. ¹ 236, Äåðæàâíà ô³ñêàëüíà ñëóæáà Óêðà¿íè (ÄÔÑ) º öåíòðàëüíèì îðãàíîì âèêîíàâ÷î¿ âëàäè, ä³ÿëüí³ñòü ÿêîãî ñïðÿìîâóºòüñÿ ³ êîîðäèíóºòüñÿ Êàá³íåòîì Ì³í³ñòð³â Óêðà¿íè ÷åðåç Ì³í³ñòðà ô³íàíñ³â ³ ÿêèé ðåàë³çóº äåðæàâíó ïîäàòêîâó ïîë³òèêó, äåðæàâíó ïîë³òèêó ó ñôåð³ äåðæàâíî¿ ìèòíî¿ ñïðàâè, äåðæàâíó ïîë³òèêó ç àäì³í³ñòðóâàííÿ ºäèíîãî âíåñêó íà çàãàëüíîîáîâÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ (äàë³ - ºäèíèé âíåñîê), äåðæàâíó ïîë³òèêó ó ñôåð³ áîðîòüáè ç ïðàâîïîðóøåííÿìè ï³ä ÷àñ çàñòîñóâàííÿ ïîäàòêîâîãî, ìèòíîãî çàêîíîäàâñòâà, à òàêîæ çàêîíîäàâñòâà ç ïèòàíü ñïëàòè ºäèíîãî âíåñêó.</FONT></P>
<P class="ps4"><FONT class="fs87">×àñòèíîþ 2 ï. 3.2 &nbsp;ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóä Óêðà¿íè â³ä 26.12.2011ð. ¹ 18 Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóäàìè ïåðøî¿ ³íñòàíö³¿ âèçíà÷åíî, ùî íà ï³äñòàâ³ ïóíêòó 1 ÷àñòèíè ïåðøî¿ ñòàòò³ 62 ÃÏÊ ñóääÿ â³äìîâëÿº ó ïðèéíÿòò³ ïîçîâíî¿ çàÿâè, ÿêùî ñï³ð íåï³äâ³äîì÷èé ãîñïîäàðñüêîìó ñóäó, çîêðåìà, êîëè éîãî âèð³øåííÿ çàêîíîäàâñòâîì Óêðà¿íè â³äíåñåíî äî êîìïåòåíö³¿ ³íøîãî îðãàíó àáî çàÿâà âçàãàë³ íå ï³äëÿãàº ðîçãëÿäîâ³ â ñóäîâîìó ïîðÿäêó (íàïðèêëàä, ïðî âèçíàííÿ íåä³éñíèì ëèñòà, íàêëàäíî¿, àêòà åêñïåðòèçè òîùî).</FONT></P>
<P class="ps4"><FONT class="fs86">Ðîçãëÿíóâøè ïîçîâíó çàÿâó ÒÎÂ «ÅÍÅÐÃÎÁÓÄ-ÑÅÐÂ²Ñ» â³ä 09.11.2017ð. ïðî îñêàðæåííÿ ð³øåííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ñóä ââàæàº, ùî âîíà ïîäàíà äî ãîñïîäàðñüêîãî ñóäó ç ïîðóøåííÿì âèìîã ï.1 ÷.1 ñò. 62 ÃÏÊ Óêðà¿íè, îñê³ëüêè äàíèé ñï³ð íå ï³äâ³äîì÷èé ãîñïîäàðñüêîìó ñóäó.</FONT></P>
<P class="ps4"><FONT class="fs85">Äåðæàâíà ô³ñêàëüíà ñëóæáà Óêðà¿íè, â³äïîâ³äíî äî ÷èííîãî çàêîíîäàâñòâà Óêðà¿íè, º ñóáºêòîì âëàäíèõ ïîâíîâàæåíü, à îòæå ïîçèâà÷ ùîäî îñêàðæåííÿ ð³øåíü ÄÔÑ Óêðà¿íè ìàº çâåðòàòèñÿ, â ïîðÿäêó Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè, äî ñóäó àäì³í³ñòðàòèâíî¿ þðèñäèêö³¿.</FONT></P>
<P class="ps5"><FONT class="fs84">Çã³äíî ÷. 2-4 ñò. 62 ÃÏÊ Óêðà¿íè ïðî â³äìîâó ó ïðèéíÿòò³ ïîçîâíî¿ çàÿâè âèíîñèòüñÿ óõâàëà, ÿêà íàäñèëàºòüñÿ ñòîðîíàì, ïðîêóðîðó, ÿêùî âîíè º çàÿâíèêàìè, íå ï³çí³øå òðüîõ äí³â ç äíÿ íàäõîäæåííÿ çàÿâè.</FONT></P>
<P class="ps5"><FONT class="fs83">Äî óõâàëè ïðî â³äìîâó ó ïðèéíÿòò³ ïîçîâíî¿ çàÿâè, ùî íàäñèëàºòüñÿ çàÿâíèêîâ³, äîäàþòüñÿ ïîçîâí³ ìàòåð³àëè.</FONT></P>
<P class="ps5"><FONT class="fs82">Óõâàëó ïðî â³äìîâó ó ïðèéíÿòò³ ïîçîâíî¿ çàÿâè ìîæå áóòè îñêàðæåíî. Ó ðàç³ ñêàñóâàííÿ ö³º¿ óõâàëè ïîçîâíà çàÿâà ââàæàºòüñÿ ïîäàíîþ â äåíü ïåðâ³ñíîãî çâåðíåííÿ äî ãîñïîäàðñüêîãî ñóäó.</FONT></P>
<P class="ps5"><FONT class="fs72">Êåðóþ÷èñü ï. 1 ÷. 1 ñò. 62, ñò. 86 ÃÏÊ Óêðà¿íè, ñóä</FONT></P>
<P class="ps7"><FONT class="fs71">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps4"><FONT class="fs81">Ó ïðèéíÿòò³ ïîçîâíî¿ çàÿâè Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «ÅÍÅÐÃÎÁÓÄ-ÑÅÐÂ²Ñ» ïðî îñêàðæåííÿ ð³øåííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè - â³äìîâèòè.</FONT></P>
<P class="ps4"><FONT class="fs80">Äîäàòîê: ïîçîâíà çàÿâà ¹ á/í â³ä 09.11.2017ð. ç äîäàíèìè äî íå¿ äîêóìåíòàìè íà 133 àðêóøàõ. </FONT></P>
<P class="ps8"><FONT class="fs79"> &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><FONT class="fs70">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;Î.À. Òîï÷³é</FONT></P>