<TITLE>911/1023/17</TITLE>
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<!-- [4] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT) -->
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<META NAME="CAUSECOURT2013" CONTENT="900">
<!-- [5] Ñïðàâà íîìåð TAGNAME(CAUSENUM) -->
<META NAME="CAUSENUM" CONTENT="911/1023/17">
<!-- [6] Äàòà ñïðàâè TAGNAME(CAUSEDATE) -->
<META NAME="CAUSEDATE" CONTENT="09.01.2018">
<!-- [7] Äàòà óõâàëåííÿ ð³øåííÿ TAGNAME(DOCDATE) -->
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<!-- [9] Ôîðìà ð³øåííÿ (ID) TAGNAME(DOCTYPE) -->
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<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="C">
<!-- [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="911/1023/17">
<!-- [16] Äàòà ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSEDATE) -->
<!-- [17] Äàòà óõâàëåííÿ (ïîñòàíîâëåííÿ) ñóäîâîãî ð³øåííÿ, ùî ïåðåãëÿäàºòüñÿ TAGNAME(PREVRESCAUSEDATE) -->
<META NAME="PREVRESCAUSEDATE" CONTENT="21.11.2017">
<!-- [18] Ñóä, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCOURTNAME) -->
<META NAME="PREVCOURTNAME" CONTENT="Êè¿âñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä">
<!-- [19] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT) -->
<META NAME="PREVCAUSECOURT" CONTENT="5033">
<!-- [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 -->
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<!-- [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="Êóøí³ð ².Â.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION2" CONTENT="2">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME2" CONTENT="Ìà÷óëüñüêèé Ã.Ì.">
<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
<!-- [24] Ïîðÿäêîâèé íîìåð TAGNAME(JUDGEPOSITION) -->
<META NAME="JUDGEPOSITION3" CONTENT="3">
<!-- [25] ÏÐ²ÇÂÈÙÅ, ²Í²Ö²ÀËÈ TAGNAME(JUDGENAME) -->
<META NAME="JUDGENAME3" CONTENT="Êðàñíîâ ª.Â.">
<!-- [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="Ïåðøèé çàñòóïíèê êåð³âíèêà Êèºâî-Ñâÿòîøèíñüêî¿ ì³ñöåâî¿ ïðîêóðàòóðè">
<!-- [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="">
<!-- [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="²ðï³íñüêà ô³íàíñîâî-þðèäè÷íà àêàäåì³ÿ ó ôîðì³ òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ">
<!-- [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="32240252">
<!-- [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="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="MEMBPOZYVACHTYPE3" 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="MEMBVIDPOVIDACHTYPE3" CONTENT="">
<!-- [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="Äåðæàâíà ô³ñêàëüíà ñëóæáà Óêðà¿íè">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT3" CONTENT="Ïîçèâà÷ 2">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO3" CONTENT="39292197">
<!-- [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">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION4" CONTENT="4">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE4" 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="MEMBPOZYVACHTYPE4" 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="MEMBVIDPOVIDACHTYPE4" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE4" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME4" CONTENT="Óí³âåðñèòåò äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT4" CONTENT="Ïîçèâà÷ 3">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO4" CONTENT="40233365">
<!-- [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="CHASTDERGVL4" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION5" CONTENT="5">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE5" 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="MEMBPOZYVACHTYPE5" 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="MEMBVIDPOVIDACHTYPE5" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
<!-- þðèäè÷íà = U -->
<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE5" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME5" CONTENT="Äåðæàâíà ô³ñêàëüíà ñëóæáà Óêðà¿íè">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT5" CONTENT="Ïîçèâà÷ 4">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO5" CONTENT="39292197">
<!-- [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="CHASTDERGVL5" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION6" CONTENT="6">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE6" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
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<P><FONT class="fs150"><IMG src="herb.gif" height=80 width=60></FONT></P>
<P class="ps6"><FONT class="fs16">Âåðõîâíèé</FONT></P>
<P class="ps6"><FONT class="fs15">Ñóä</FONT></P>
<P class="ps6"><FONT class="fs20"> </FONT></P>
<P class="ps6"><FONT class="fs24">ÓÕÂÀËÀ</FONT></P>
<P class="ps6"><FONT class="fs10">19 ñ³÷íÿ 2018 ðîêó</FONT> </P>
<P class="ps6">ì. Êè¿â</P>
<P class="ps6">ñïðàâà ¹ &nbsp;911/1023/17 </P>
<P class="ps3"><FONT class="fs104">Âåðõîâíèé Ñóä ó ñêëàä³ ñóää³ Êàñàö³éíîãî ãîñïîäàðñüêîãî ñóäó: Êóøí³ðà ².Â.,</FONT></P>
<P class="ps0"><FONT class="fs103">ðîçãëÿíóâøè ìàòåð³àëè êàñàö³éíî¿ ñêàðãè</FONT> Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè <FONT class="fs102">íà</FONT> ïîñòàíîâó Êè¿âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó <FONT class="fs101">â³ä </FONT>21.11.2017</P>
<P class="ps0"><FONT class="fs100">çà ïîçîâîì</FONT> Ïåðøîãî çàñòóïíèêà êåð³âíèêà Êèºâî-Ñâÿòîøèíñüêî¿ ì³ñöåâî¿ ïðîêóðàòóðè â ³íòåðåñàõ äåðæàâè &nbsp;â îñîá³ 1. Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè, 2. Óí³âåðñèòåòó Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè &nbsp;&nbsp;</P>
<P class="ps0"><FONT class="fs99">äî </FONT>&nbsp;²ðï³íñüêî¿ ô³íàíñîâî-þðèäè÷íî¿ àêàäåì³¿ &nbsp;ó ôîðì³ òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ &nbsp;<FONT class="fs98">&nbsp;</FONT></P>
<P class="ps0"><FONT class="fs97">ïðî </FONT>&nbsp;âèçíàííÿ íåä³éñíèì äîãîâîðó îðåíäè òà ïîâåðíåííÿ êîøò³â,</P>
<P class="ps4"><FONT class="fs96">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps2"> </P>
<P class="ps3">12.12.2017 (çã³äíî ç ïîøòîâèì øòåìïåëåì íà êîíâåðò³) Äåðæàâíîþ ô³ñêàëüíîþ ñëóæáîþ Óêðà¿íè ïîäàíî êàñàö³éíó ñêàðãó íà ïîñòàíîâó Êè¿âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 21.11.2017 ó ñïðàâ³ ¹&nbsp; &nbsp;&nbsp;911/1023/17 äî Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè. &nbsp;&nbsp;</P>
<P class="ps3">Ï³äïóíêòîì 11 ïóíêòó 1 Ïåðåõ³äíèõ ïîëîæåíü Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè (â ðåäàêö³¿ Çàêîíó Óêðà¿íè â³ä 03.10.2017 ¹ 2147-V²²²) âñòàíîâëåíî, ùî 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.</P>
<P class="ps3">Â³äïîâ³äíî äî ñòàòò³ 110 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(â ðåäàêö³¿ ÷èíí³é äî 15.12.2017)<FONT class="fs107"> </FONT>êàñàö³éíà ñêàðãà ìîæå áóòè ïîäàíà ïðîòÿãîì äâàäöÿòè äí³â ç äíÿ íàáðàííÿ ñóäîâèì ð³øåííÿì àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó çàêîííî¿ ñèëè. </P>
<P class="ps4">Ïóíêòîì 5 ñòàòò³ 111<FONT class="fs147">3</FONT> Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(â ðåäàêö³¿, ÷èíí³é äî 15.12.2017) âñòàíîâëåíî, ÿêùî ñêàðãó ïîäàíî ï³ñëÿ çàê³í÷åííÿ ñòðîêó, âñòàíîâëåíîãî äëÿ ¿¿ ïîäàííÿ, áåç êëîïîòàííÿ ïðî ïîíîâëåííÿ öüîãî ñòðîêó àáî òàêå êëîïîòàííÿ â³äõèëåíî, òî êàñàö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó ³ ïîâåðòàºòüñÿ ñóäîì.</P>
<P class="ps3">ßê âáà÷àºòüñÿ ç íàÿâíèõ ìàòåð³àë³â ñïðàâè, 21.11.2017 áóëà ïðèéíÿòà ïîñòàíîâà Êè¿âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ó äàí³é ñïðàâ³, îäíàê, êàñàö³éíó ñêàðãó ñêàðæíèê ïîäàâ äî Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè 12.12.2017, òîáòî ïîçà ìåæàìè ñòðîêó, âñòàíîâëåíîãî íà ïîäàííÿ êàñàö³éíî¿ ñêàðãè, áåç ìîòèâîâàíîãî êëîïîòàííÿ ïðî ïîíîâëåííÿ òàêîãî ñòðîêó.</P>
<P class="ps3">Êð³ì òîãî, êàñàö³éíà ñêàðãà Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè íå â³äïîâ³äàº âèìîãàì ñòàòò³ 111 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè (â ðåäàêö³¿ ÷èíí³é äî 15.12.2017)<FONT class="fs106">.</FONT></P>
<P class="ps3">×àñòèíîþ 4 ñòàòò³ 111 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè (â ðåäàêö³¿ ÷èíí³é äî 15.12.2017) âñòàíîâëåíî, çîêðåìà, ùî äî ñêàðãè äîäàþòüñÿ äîêàçè ñïëàòè ñóäîâîãî çáîðó.</P>
<P class="ps3">Ïðàâîâ³ çàñàäè ñïðàâëÿííÿ ñóäîâîãî çáîðó, ïëàòíèê³â, îáºêòè òà ðîçì³ðè ñòàâîê ñóäîâîãî çáîðó, ïîðÿäîê ñïëàòè, çâ³ëüíåííÿ â³ä ñïëàòè òà ïîâåðíåííÿ ñóäîâîãî çáîðó âèçíà÷àº Çàêîí Óêðà¿íè "Ïðî ñóäîâèé çá³ð".</P>
<P class="ps5">Â³äïîâ³äíî äî ï³äïóíêò³â 1, 2, 5 ïóíêòó 2 ÷àñòèíè 2 ñòàòò³ 4 öüîãî Çàêîíó, â ðåäàêö³¿ ÷èíí³é íà ÷àñ ïîäàííÿ êàñàö³éíî¿ ñêàðãè, çà ïîäàííÿ äî ãîñïîäàðñüêîãî ñóäó ïîçîâíî¿ çàÿâè ìàéíîâîãî õàðàêòåðó ðîçì³ð ñòàâêè ñóäîâîãî çáîðó ñêëàäàâ 1,5 â³äñîòêà ö³íè ïîçîâó, àëå íå ìåíøå 1 ðîçì³ðó ïðîæèòêîâîãî ì³í³ìóìó äëÿ ïðàöåçäàòíèõ îñ³á òà íå á³ëüøå 150 ðîçì³ð³â ïðîæèòêîâîãî ì³í³ìóìó äëÿ ïðàöåçäàòíèõ îñ³á; çà ïîäàííÿ ïîçîâíî¿ çàÿâè íåìàéíîâîãî õàðàêòåðó ðîçì³ð ñòàâêè ñóäîâîãî çáîðó ñêëàäàâ 1 ðîçì³ð ïðîæèòêîâîãî ì³í³ìóìó äëÿ ïðàöåçäàòíèõ îñ³á; çà ïîäàííÿ êàñàö³éíî¿ ñêàðãè íà ð³øåííÿ ñóäó - 120 â³äñîòê³â ñòàâêè, ùî ï³äëÿãàëà ñïëàò³ ïðè ïîäàíí³ ïîçîâíî¿ çàÿâè. </P>
<P class="ps5">Ñòàòòåþ 7 Çàêîíó Óêðà¿íè "Ïðî Äåðæàâíèé áþäæåò Óêðà¿íè íà 2017 ð³ê" ïðîæèòêîâèé ì³í³ìóì äëÿ ïðàöåçäàòíèõ îñ³á ç 1 ñ³÷íÿ 2017 ðîêó âñòàíîâëåíî ó ðîçì³ð³ 1600 ãðí.</P>
<P class="ps5">Çã³äíî ç ÷àñòèíîþ 3 &nbsp;ñòàòò³ 6 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" çà ïîäàííÿ ïîçîâíî¿ çàÿâè, ùî ìàº îäíî÷àñíî ìàéíîâèé ³ íåìàéíîâèé õàðàêòåð, ñóäîâèé çá³ð ñïëà÷óºòüñÿ çà ñòàâêàìè, âñòàíîâëåíèìè äëÿ ïîçîâíèõ çàÿâ ìàéíîâîãî òà íåìàéíîâîãî õàðàêòåðó. &nbsp;</P>
<P class="ps5">ßê âáà÷àºòüñÿ ³ç ìàòåð³àë³â ñïðàâè, ïðåäìåòîì äàíîãî ñïîðó º 1) âèçíàííÿ íåä³éñíèì äîãîâîðó îðåíäè íåðóõîìîãî ìàéíà â³ä 13.02.2014 ¹ 1432112, óêëàäåíîãî ì³æ ²ðï³íñüêîþ ô³íàíñîâî-þðèäè÷íîþ àêàäåì³ºþ ó ôîðì³ òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ òà Íàö³îíàëüíèì óí³âåðñèòåòîì äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè Óêðà¿íè; 2) ñòÿãíåííÿ ç â³äïîâ³äà÷à â äîõ³ä äåðæàâè ãðîøîâ³ êîøòè ó ñóì³ 1 396 838,10 ãðí, ñïëà÷åí³ Óí³âåðñèòåòîì çà äîãîâîðîì îðåíäè íåðóõîìîãî ìàéíà â³ä 13.02.2014 &nbsp;¹ 1432112.</P>
<P class="ps3">Ïðîòå, êàñàö³éíà ñêàðãà Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè âçàãàë³ ñóäîâèì çáîðîì íå îïëà÷åíà.</P>
<P class="ps4">Âðàõîâóþ÷è âèêëàäåíå òà ïðèïèñè ï³äïóíêòó 11 ïóíêòó 1 Ïåðåõ³äíèõ ïîëîæåíü Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè (â ðåäàêö³¿ Çàêîíó Óêðà¿íè â³ä 03.10.2017 ¹ 2147-V²²²), êàñàö³éíà ñêàðãà ïîäàíà áåç äîäåðæàííÿ â³äïîâ³äíèõ âèìîã ïðîöåñóàëüíîãî çàêîíîäàâñòâà, ÿê³ ä³ÿëè äî íàáðàííÿ ÷èííîñò³ ö³º¿ ðåäàêö³ºþ Êîäåêñó, à òîìó ï³äëÿãàº çàëèøåííþ áåç ðóõó íà ï³äñòàâ³ ÷àñòèíè 2 ñòàòò³ 292 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè (â ðåäàêö³¿ Çàêîíó Óêðà¿íè â³ä 03.10.2017 ¹ 2147-V²²²) .</P>
<P class="ps1">Êåðóþ÷èñü ñòàòòÿìè 110, 111 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè (â ðåäàêö³¿ ÷èíí³é äî 15.12.2017), ñòàòòÿìè 174, 234, 292 òà ï³äïóíêòîì 11 ïóíêòó 1 Ïåðåõ³äíèõ ïîëîæåíü Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè (â ðåäàêö³¿ Çàêîíó Óêðà¿íè â³ä 03.10.2017 ¹ 2147-V²²²), ñòàòòåþ 4 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" (â ðåäàêö³¿ äî 15.12.2017), &nbsp;Âåðõîâíèé Ñóä -</P>
<P class="ps3"><FONT class="fs92">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps3"><FONT class="fs91">1. </FONT>Êàñàö³éíó ñêàðãó<FONT class="fs90"> </FONT>Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè íà ïîñòàíîâó Êè¿âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 21.11.2017 ó ñïðàâ³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 911/1023/17 çàëèøèòè áåç ðóõó òà íàäàòè ñêàðæíèêó ñòðîê äëÿ óñóíåííÿ íåäîë³ê³â <FONT class="fs89">äî 02.02.2018. </FONT></P>
<P class="ps3"><FONT class="fs88">2</FONT>. Ðîç'ÿñíèòè Äåðæàâí³é ô³ñêàëüí³é ñëóæá³ Óêðà¿íè, ùî ó ðàç³ íåâèêîíàííÿ ó âñòàíîâëåíèé ñòðîê âèìîã ö³º¿ óõâàëè êàñàö³éíó ñêàðãó áóäå ïîâåðíóòî.</P>
<P class="ps4"> </P>
<P class="ps3">Óõâàëà íàáèðàº çàêîííî¿ ñèëè ç ìîìåíòó ¿¿ ï³äïèñàííÿ òà îñêàðæåííþ íå ï³äëÿãàº.</P>
<P class="ps4"> </P>
<P class="ps3"><FONT class="fs87">Ãîëîâóþ÷èé &nbsp;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;². Êóøí³ð</FONT></P>