<TITLE>914/2087/17</TITLE>
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<P class="ps7"><FONT class="fs119"> </FONT><FONT class="fs117"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps5"><FONT class="fs55">ËÜÂ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps5"><FONT class="fs115">_________________________________________________________________________________________________________</FONT></P>
<P class="ps5"><FONT class="fs54">ÓÕÂÀËÀ</FONT></P>
<P class="ps5"><FONT class="fs53"> "26" ãðóäíÿ 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;Ñïðàâà ¹ &nbsp;&nbsp;914/2087/17</FONT></P>
<P class="ps1"><FONT class="fs77">Ñóääÿ-äîïîâ³äà÷                               &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                                        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Áîíê.Ò.Á.</FONT></P>
<P class="ps0"><FONT class="fs76">ðîçãëÿíóâøè </FONT><FONT class="fs106">àïåëÿö³éíó ñêàðãó</FONT><FONT class="fs75"> </FONT><FONT class="fs105">Ñàìá³ðñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ëüâ³âñüê³é îáëàñò³ &nbsp;¹ 250/10.1004 â³ä 13.12.2017</FONT></P>
<P class="ps0"><FONT class="fs74">íà ð³øåííÿ </FONT><FONT class="fs104">ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ â³ä 11.12.2017 (ãîëîâóþ÷èé ñóääÿ Ïàçè÷åâ Â.Ì.) </FONT></P>
<P class="ps0"><FONT class="fs73">ó ñïðàâ³</FONT><FONT class="fs103"> ¹&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;914/2087/17</FONT></P>
<P class="ps0"><FONT class="fs72">çà ïîçîâîì:</FONT><FONT class="fs102"> Ñàìá³ðñüêîãî ì³ñüêðàéîííîãî öåíòðó çàéíÿòîñò³, ì. Ñàìá³ð, Ëüâ³âñüêà îáëàñòü</FONT></P>
<P class="ps0"><FONT class="fs71">äî â³äïîâ³äà÷à:</FONT><FONT class="fs101"> Ñàìá³ðñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ëüâ³âñüê³é îáëàñò³, ì. Ñàìá³ð, Ëüâ³âñüêà îáëàñòü</FONT></P>
<P class="ps0"><FONT class="fs70">ïðî &nbsp;ñòÿãíåííÿ </FONT><FONT class="fs100">7 641,31 ãðí.</FONT></P>
<P class="ps1"><FONT class="fs99"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs69">&nbsp;ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps1"><FONT class="fs98">19.12.2017 ðîêó äî Ëüâ³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó íàä³éøëà àïåëÿö³éíà ñêàðãà Ñàìá³ðñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ëüâ³âñüê³é îáëàñò³ &nbsp;&nbsp;¹ 250/10.1004 â³ä 13.12.2017 íà ð³øåííÿ</FONT><FONT class="fs68"> </FONT><FONT class="fs97">ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ â³ä 11.12.2017 &nbsp;ó ñïðàâ³ ¹ 914/2087/17.</FONT></P>
<P class="ps1"><FONT class="fs96">15 ãðóäíÿ 2017 ðîêó íàáðàâ ÷èííîñò³ Ãîñïîäàðñüêèé ïðîöåñóàëüíèé êîäåêñ Óêðà¿íè â ðåäàêö³¿ Çàêîíó Óêðà¿íè Ïðî âíåñåííÿ çì³í äî Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, Öèâ³ëüíîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè òà ³íøèõ çàêîíîäàâ÷èõ àêò³â â³ä 03.10.2017 ðîêó ¹2147-VIII.</FONT></P>
<P class="ps2"><FONT class="fs113">          Â³äïîâ³äíî äî ï. 11 ÷.1 ðîçä³ëó XI «Ïåðåõ³äí³ ïîëîæåííÿ» ÃÏÊ Óêðà¿íè çàÿâè ³ ñêàðãè, ïîäàí³ äî íàáðàííÿ ÷èííîñò³ ö³ºþ ðåäàêö³ºþ Êîäåêñó, ïðîâàäæåííÿ çà ÿêèìè íå ïîðóøåíî íà ìîìåíò íàáðàííÿ ÷èííîñò³ ö³ºþ ðåäàêö³ºþ Êîäåêñó, ðîçãëÿäàþòüñÿ çà ïðàâèëàìè, ùî ä³þòü ï³ñëÿ íàáðàííÿ ÷èííîñò³ ö³ºþ ðåäàêö³ºþ Êîäåêñó. Òàê³ çàÿâè ÷è ñêàðãè íå ìîæóòü áóòè çàëèøåí³ áåç ðóõó, ïîâåðíóò³ àáî ïåðåäàí³ çà ï³äñóäí³ñòþ, ùîäî íèõ íå ìîæå áóòè ïðèéíÿòî ð³øåííÿ ïðî â³äìîâó ó ïðèéíÿòò³ ÷è â³äìîâó ó â³äêðèòò³ ïðîâàäæåííÿ çà ïðàâèëàìè, ùî ä³þòü ï³ñëÿ íàáðàííÿ ÷èííîñò³ ö³ºþ ðåäàêö³ºþ Êîäåêñó, ÿêùî âîíè ïîäàí³ ç äîäåðæàííÿì â³äïîâ³äíèõ âèìîã ïðîöåñóàëüíîãî çàêîíó, ÿê³ ä³ÿëè äî íàáðàííÿ ÷èííîñò³ ö³ºþ ðåäàêö³ºþ Êîäåêñó.</FONT></P>
<P class="ps4"><FONT class="fs112">          </FONT><FONT class="fs95">Äàíà àïåëÿö³éíà ñêàðãà ïîäàíà äî ñóäó &nbsp;ïåðøî¿ ³íñòàíö³¿ 13.12.2017 ðîêó, çã³äíî â³äòèñêó øòåìïåëÿ íà ïîøòîâîìó êîíâåðò³, â³äïîâ³äíî äî ïîëîæåíü Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ÷èííîãî äî 15.12.2017 ðîêó. </FONT></P>
<P class="ps2"><FONT class="fs94">          Çã³äíî ÷àñòèíè 3 ñòàòò³ 94 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè (â ðåäàêö³¿ äî 15.12.2017 ðîêó) äî ñêàðãè äîäàþòüñÿ äîêàçè ñïëàòè ñóäîâîãî çáîðó ³ íàäñèëàííÿ êîï³¿ ñêàðãè ³íø³é ñòîðîí³ ó ñïðàâ³. </FONT></P>
<P class="ps2"><FONT class="fs111">          Ç ìàòåð³àë³â àïåëÿö³éíî¿ ñêàðãè âáà÷àºòüñÿ â³äñóòí³ñòü äîêàç³â ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà &nbsp;ð³øåííÿ ñóäó ïåðøî¿ ³íñòàíö³¿ </FONT><FONT class="fs93">. </FONT></P>
<P class="ps3"><FONT class="fs92">Êð³ì òîãî, ñë³ä çàçíà÷èòè &nbsp;ùî, &nbsp;â³äïîâ³äíî äî ïï.1 ï.2 ÷.2 ñò.4 Çàêîíó Óêðà¿íè Ïðî ñóäîâèé çá³ð çà ïîäàííÿ äî ãîñïîäàðñüêîãî ñóäó ïîçîâíî¿ çàÿâè ìàéíîâîãî õàðàêòåðó ñóäîâèé çá³ð ñïðàâëÿºòüñÿ &nbsp;â ðîçì³ð³ 1,5 â³äñîòêà ö³íè ïîçîâó, àëå íå ìåíøå 1 ðîçì³ðó ïðîæèòêîâîãî ì³í³ìóìó äëÿ ïðàöåçäàòíèõ îñ³á.</FONT></P>
<P class="ps3"><FONT class="fs91">Â³äïîâ³äíî äî ïï.4 ï.2 ÷.2 ñò.4 Çàêîíó Óêðà¿íè Ïðî ñóäîâèé çá³ð çà ïîäàííÿ äî ãîñïîäàðñüêîãî ñóäó àïåëÿö³éíî¿ ñêàðãè íà ð³øåííÿ ñóäó ñïëà÷óºòüñÿ ñóäîâèé çá³ð ó ðîçì³ð³ 110 â³äñîòê³â ñòàâêè, ùî ï³äëÿãàëà ñïëàò³ ïðè ïîäàí³ ïîçîâíî¿ çàÿâè, ³íøî¿ çàÿâè ³ ñêàðãè.</FONT></P>
<P class="ps2"><FONT class="fs90">           Òàêèì ÷èíîì, ïðè ïîäàíí³ àïåëÿö³éíî¿ ñêàðãè ñë³ä ñïëàòè ñóäîâèé çá³ð &nbsp;ó ðîçì³ð³ </FONT></P>
<P class="ps2"><FONT class="fs89">1 760,00 ãðí.</FONT></P>
<P class="ps2"><FONT class="fs88">          Â³äïîâ³äíî äî ÷. 1 ñò. 9 Çàêîíó Óêðà¿íè Ïðî ñóäîâèé çá³ð ñïëà÷óºòüñÿ çà ì³ñöåì ðîçãëÿäó ñïðàâè òà çàðàõîâóºòüñÿ äî ñïåö³àëüíîãî ôîíäó Äåðæàâíîãî áþäæåòó Óêðà¿íè. </FONT></P>
<P class="ps2"><FONT class="fs110">          ×àñòèíîþ 2 ñò. 260 ÃÏÊ Óêðà¿íè âñòàíîâëåíî, ùî àïåëÿö³éíà ñêàðãà, ÿêà îôîðìëåíà ç ïîðóøåííÿì âèìîã, âñòàíîâëåíèõ ñòàòòåþ 258 ÃÏÊ Óêðà¿íè ï³äëÿãàº çàëèøåííþ áåç ðóõó.</FONT></P>
<P class="ps1"><FONT class="fs109">Çà òàêèõ îáñòàâèí, ñóä ââàæàº çà íåîáõ³äíå çàëèøèòè àïåëÿö³éíó ñêàðãó áåç ðóõó ³ç âñòàíîâëåííÿì &nbsp;ñòðîêó äëÿ óñóíåííÿ âèùåâêàçàíèõ íåäîë³ê³â.</FONT></P>
<P class="ps1"><FONT class="fs67">Êåðóþ÷èñü ñò.ñò. 174, 234, 258, 260 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, Ëüâ³âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä  </FONT></P>
<P class="ps1"><FONT class="fs86"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs66">Ó Õ Â À Ë È Â :</FONT></P>
<P class="ps1"><FONT class="fs65">1.</FONT><FONT class="fs85">Àïåëÿö³éíó ñêàðãó Ñàìá³ðñüêî¿ ÎÄÏ² Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ëüâ³âñüê³é îáëàñò³ &nbsp;¹ 250/10.1004 â³ä 13.12.2017 íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ â³ä 11.12.2017 &nbsp;ó ñïðàâ³ ¹ 914/2087/17 çàëèøèòè áåç ðóõó.</FONT></P>
<P class="ps1"><FONT class="fs64">2.</FONT><FONT class="fs84">Ñàìá³ðñüê³é &nbsp;îáºäíàí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ëüâ³âñüê³é îáëàñò³ </FONT><FONT class="fs60">ïðîòÿãîì 10 äí³â ç äíÿ &nbsp;âðó÷åííÿ óõâàëè ïðî çàëèøåííÿ àïåëÿö³éíî¿ ñêàðãè áåç ðóõó, àëå íå ï³çí³øå í³æ äî 20.01.2018</FONT><FONT class="fs63"> </FONT><FONT class="fs83">íàäàòè (íàä³ñëàòè) íà àäðåñó Ëüâ³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó &nbsp;äîêàçè ñïëàòè ñóäîâîãî çáîðó ó ðîçì³ð³ 1760,00 ãðí. çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Ëüâ³âñüêî¿ îáëàñò³ â³ä 11.12.2017 &nbsp;ó ñïðàâ³ ¹ 914/2087/17 </FONT><FONT class="fs59">.</FONT></P>
<P class="ps1"><FONT class="fs62">3</FONT><FONT class="fs82">.Ïðè íåóñóíåíí³ íåäîë³ê³â àïåëÿö³éíî¿ ñêàðãè ó ñòðîê, âñòàíîâëåíèé ñóäîì, ñêàðãà ââàæàºòüñÿ íåïîäàíîþ ³ ïîâåðòàºòüñÿ ñêàðæíèêó â ïîðÿäêó ÷. 4 ñò. 174 ÃÏÊ Óêðà¿íè. </FONT></P>
<P class="ps1"><FONT class="fs80">4. </FONT><FONT class="fs108">Óõâàëà íàáèðàº çàêîííî¿ ñèëè ç ìîìåíòó ¿¿ ï³äïèñàííÿ òà îñêàðæåííþ íå ï³äëÿãàº.</FONT></P>
<P><FONT class="fs57"> Ñóääÿ - äîïîâ³äà÷ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ò.Á.Áîíê </FONT></P>