<TITLE>920/726/17</TITLE>
<!-- BEGIN METADATA -->
<!-- Íàéìåíóâàííÿ ôàéëà ç ð³øåííÿì -->
<META NAME="FILENAME" CONTENT="5039_1396893.html">
<!-- 1,2 ID ð³øåííÿ TAGNAME(DOCID, DOCORGID) - íóæíî äëÿ ïîëó÷åíèÿ ïîäòâåðæäåíèÿ ðååñòðàöèè -->
<META NAME="DOCID" CONTENT="1396893">
<META NAME="DOCORGID" CONTENT="107">
<!-- [3] Íàéìåíóâàííÿ ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(COURTNAME) -->
<META NAME="COURTNAME" CONTENT="Õàðê³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä">
<!-- [4] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT) -->
<META NAME="CAUSECOURT" CONTENT="5039">
<!-- [4.1] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT2013) -->
<META NAME="CAUSECOURT2013" CONTENT="978">
<!-- [5] Ñïðàâà íîìåð TAGNAME(CAUSENUM) -->
<META NAME="CAUSENUM" CONTENT="920/726/17">
<!-- [6] Äàòà ñïðàâè TAGNAME(CAUSEDATE) -->
<META NAME="CAUSEDATE" CONTENT="22.11.2017">
<!-- [7] Äàòà óõâàëåííÿ ð³øåííÿ TAGNAME(DOCDATE) -->
<META NAME="DOCDATE" CONTENT="27.11.2017">
<!-- [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) -->
<META NAME="CAUSECATEGORY" CONTENT="4623">
<!-- [12] Ñïðàâà ðîçãëÿäàºòüñÿ ïî ³íñòàíö³¿ (ID) TAGNAME(CAUSELOCATION) -->
<!-- àïåëÿö³éí³é = A -->
<!-- êàñàö³éí³é = C -->
<META NAME="CAUSELOCATION" CONTENT="A">
<!-- [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) -->
<META NAME="PREVCAUSENUM" CONTENT="920/726/17">
<!-- [16] Äàòà ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSEDATE) -->
<META NAME="PREVCAUSEDATE" CONTENT="07.08.2017">
<!-- [17] Äàòà óõâàëåííÿ (ïîñòàíîâëåííÿ) ñóäîâîãî ð³øåííÿ, ùî ïåðåãëÿäàºòüñÿ TAGNAME(PREVRESCAUSEDATE) -->
<META NAME="PREVRESCAUSEDATE" CONTENT="12.09.2017">
<!-- [18] Ñóä, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCOURTNAME) -->
<META NAME="PREVCOURTNAME" CONTENT="Ãîñïîäàðñüêèé ñóä Ñóìñüêî¿ îáëàñò³">
<!-- [19] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT) -->
<META NAME="PREVCAUSECOURT" CONTENT="5021">
<!-- [19.1] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT2013) -->
<META NAME="PREVCAUSECOURT2013" CONTENT="920">
<!-- [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="Êàìèøåâà Ë.Ì.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION2" CONTENT="2">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME2" CONTENT="Ëàê³çà Â.Â.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION3" CONTENT="3">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME3" CONTENT="Áîðîä³íà Ë.².">
<!-- [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="O">
<!-- [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="Îõòèðñüêà îá&quot;ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³">
<!-- [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="39507814">
<!-- [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="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="MEMBPOZYVACHTYPE2" CONTENT="Z">
<!-- [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="">
<!-- [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="Îõòèðñüêà îá&quot;ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT2" CONTENT="Ïîçèâà÷ 2">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO2" CONTENT="39507814">
<!-- [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">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION3" CONTENT="3">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE3" 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="MEMBPOZYVACHTYPE3" 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="MEMBVIDPOVIDACHTYPE3" CONTENT="V">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE3" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME3" CONTENT="Âåëèêîïèñàð³âñüêà ñåëèùíà ðàäà">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT3" CONTENT="Â³äïîâ³äà÷ 1">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO3" CONTENT="">
<!-- [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="CHASTDERGVL3" CONTENT="FALSE">
<!-- [38] Âåðñ³ÿ êë³ºíòà TAGNAME(APPVER) -->
<META NAME="APPVER" CONTENT="1.31.0.127">
<!-- [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="27.11.2017 12:46:25">
<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;
font-family: Times New Roman;
margin-bottom: 0 mm;
white-space: normal;
word-spacing: normal;
text-align: justify;
text-align: justify;
margin-bottom: 2 mm;
text-align: justify;
text-align: justify;
text-align: justify;
margin-bottom: 2 mm;
text-align: justify;
margin-bottom: 2 mm;
text-align: justify;
<P class="ps15"><FONT class="fs27"> </FONT><FONT class="fs23"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps9"><FONT class="fs72">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps6"><FONT class="fs71">ÓÕÂÀËÀ</FONT></P>
<P class="ps6"><FONT class="fs88">ïðî ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè äî ïðîâàäæåííÿ</FONT></P>
<P><FONT class="fs112"> "27" ëèñòîïàäà 2017 ð. &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 ¹ 920/726/17 &nbsp;</FONT></P>
<P class="ps6"><FONT class="fs79">Êîëåã³ÿ ñóää³â ó ñêëàä³:</FONT></P>
<P class="ps6"><FONT class="fs78">ãîëîâóþ÷èé ñóääÿ Êàìèøåâà Ë.Ì., ñóääÿ Áîðîä³íà Ë.²., ñóääÿ Ëàê³çà Â.Â. </FONT></P>
<P class="ps4"><FONT class="fs111">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó Îõòèðñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ñóìñüê³é îáëàñò³ (</FONT><FONT class="fs87">âõ. ¹3587 Ñ/2)</FONT><FONT class="fs110"> íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 12 âåðåñíÿ 2017 ðîêó ó ñïðàâ³ ¹ 920/726/17 </FONT></P>
<P class="ps11"><FONT class="fs77">çà ïîçîâîì </FONT><FONT class="fs109">Îõòèðñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ñóìñüê³é îáëàñò³, ì. Îõòèðêà, Ñóìñüêà îáëàñòü</FONT></P>
<P class="ps4"><FONT class="fs76">äî</FONT><FONT class="fs108"> Âåëèêîïèñàð³âñüêî¿ ñåëèùíî¿ ðàäè, ñìò. Âåëèêà Ïèñàð³âêà, Âåëèêîïèñàð³âñüêèé ðàéîí, Ñóìñüêà îáëàñòü </FONT></P>
<P class="ps4"><FONT class="fs75">ïðî</FONT><FONT class="fs91"> ïðî âèçíàííÿ ïðàâà âëàñíîñò³</FONT><FONT class="fs107"> </FONT></P>
<P class="ps7"><FONT class="fs86">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps5"><FONT class="fs105">Ð³øåííÿì ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 12 âåðåñíÿ 2017 ðîêó ó ñïðàâ³ ¹ 920/726/17 (ñóääÿ Ëåâ÷åíêî Ï.².) â³äìîâëåíî ó çàäîâîëåíí³ ïîçîâó.</FONT></P>
<P class="ps5"><FONT class="fs103">Îäíî÷àñíî ñêàðæíèê ïðîñèòü ïîíîâèòè ïðîïóùåíèé ñòðîê äëÿ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 12 âåðåñíÿ 2017 ðîêó ó ñïðàâ³ ¹ 920/726/17, îñê³ëüêè ïîâíèé òåêñò îñêàðæóâàíîãî ð³øåííÿ îòðèìàíî ëèøå 01.11.2017ð. </FONT></P>
<P class="ps13"><FONT class="fs102">Â³äïîâ³äíî äî ñò.ñò. 53, 93 ÃÏÊ Óêðà¿íè ïðè âèçíàíí³ ïðè÷èíè ïðîïóñêó âñòàíîâëåíîãî çàêîíîì ïðîöåñóàëüíîãî ñòðîêó ïîâàæíîþ, ñóä ìîæå â³äíîâèòè ïðîïóùåíèé ñòðîê.</FONT></P>
<P class="ps5"><FONT class="fs101">Ñóääÿ-äîïîâ³äà÷, ðîçãëÿíóâøè ïîäàíå çàÿâíèêîì àïåëÿö³éíî¿ ñêàðãè êëîïîòàííÿ ïðî ïîíîâëåííÿ ñòðîêó íà àïåëÿö³éíå îñêàðæåííÿ ââàæàº, ùî ñòðîê íèì ïðîïóùåíî ç ïîâàæíèõ ïðè÷èí, ó çâ'ÿçêó ç ÷èì â³í ï³äëÿãàº â³äíîâëåííþ.</FONT></P>
<P class="ps5"><FONT class="fs100">Ïåðåâ³ðèâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè, ¿õ â³äïîâ³äí³ñòü âèìîãàì Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóäîâà êîëåã³ÿ âñòàíîâèëà, ùî &nbsp;ïîäàí³ ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè º äîñòàòí³ìè äëÿ ïðèéíÿòòÿ ¿õ äî ïðîâàäæåííÿ â àïåëÿö³éí³é ³íñòàíö³¿. </FONT></P>
<P class="ps5"><FONT class="fs99">Êåðóþ÷èñü ñòàòòÿìè 53, 86, 93, 94, 98 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â</FONT></P>
<P class="ps6"><FONT class="fs85">ÓÕÂÀËÈËÀ:</FONT></P>
<P class="ps10"><FONT class="fs98">1. Ïîíîâèòè Îõòèðñüê³é îáºäíàí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ñóìñüê³é îáëàñò³ ñòðîê íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè.</FONT></P>
<P class="ps12"><FONT class="fs97">2. Ïðèéíÿòè àïåëÿö³éíó ñêàðãó &nbsp;äî ïðîâàäæåííÿ.</FONT></P>
<P class="ps12"><FONT class="fs95">4. Çàïðîïîíóâàòè â³äïîâ³äà÷ó íå ï³çí³øå í³æ </FONT><FONT class="fs84">çà òðè äí³ </FONT><FONT class="fs94">äî ïî÷àòêó ñóäîâîãî çàñ³äàííÿ íàäàòè ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ â³äçèâ íà àïåëÿö³éíó ñêàðãó ç ïîñèëàííÿì íà â³äïîâ³äí³ íîðìè ÷èííîãî çàêîíîäàâñòâà â îá´ðóíòóâàííÿ ñâîº¿ ïîçèö³¿ ó ñïðàâ³ òà äîêàçè íà ï³äòâåðäæåííÿ ñâî¿õ çàïåðå÷åíü.</FONT></P>
<P class="ps12"><FONT class="fs93">5. Âèêëèêàòè â ñóäîâå çàñ³äàííÿ ïðåäñòàâíèê³â ó÷àñíèê³â ïðîöåñó ç íàëåæíèì ÷èíîì îôîðìëåíèìè ïîâíîâàæåííÿìè. Ïðî íåìîæëèâ³ñòü ïðèáóòòÿ ïðåäñòàâíèê³â ïèñüìîâî ïîâ³äîìèòè ñóä.</FONT></P>
<P><FONT class="fs83">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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Êàìèøåâà Ë.Ì. &nbsp;</FONT></P>
<P><FONT class="fs82">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;&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;Áîðîä³íà Ë.². &nbsp;</FONT></P>
<P><FONT class="fs81">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;&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;Ëàê³çà Â.Â.</FONT><FONT class="fs74"> &nbsp;</FONT></P>
<P class="ps0"><FONT class="fs90"> &nbsp;</FONT></P>
<P><FONT class="fs51"> </FONT></P>