<TITLE>917/2186/17</TITLE>
<!-- BEGIN METADATA -->
<!-- Íàéìåíóâàííÿ ôàéëà ç ð³øåííÿì -->
<META NAME="FILENAME" CONTENT="5018_1405262.html">
<!-- 1,2 ID ð³øåííÿ TAGNAME(DOCID, DOCORGID) - íóæíî äëÿ ïîëó÷åíèÿ ïîäòâåðæäåíèÿ ðååñòðàöèè -->
<META NAME="DOCID" CONTENT="1405262">
<META NAME="DOCORGID" CONTENT="17">
<!-- [3] Íàéìåíóâàííÿ ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(COURTNAME) -->
<META NAME="COURTNAME" CONTENT="Ãîñïîäàðñüêèé ñóä Ïîëòàâñüêî¿ îáëàñò³">
<!-- [4] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT) -->
<META NAME="CAUSECOURT" CONTENT="5018">
<!-- [4.1] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT2013) -->
<META NAME="CAUSECOURT2013" CONTENT="917">
<!-- [5] Ñïðàâà íîìåð TAGNAME(CAUSENUM) -->
<META NAME="CAUSENUM" CONTENT="917/2186/17">
<!-- [6] Äàòà ñïðàâè TAGNAME(CAUSEDATE) -->
<META NAME="CAUSEDATE" CONTENT="29.12.2017">
<!-- [7] Äàòà óõâàëåííÿ ð³øåííÿ TAGNAME(DOCDATE) -->
<META NAME="DOCDATE" CONTENT="03.01.2018">
<!-- [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) -->
<!-- [12] Ñïðàâà ðîçãëÿäàºòüñÿ ïî ³íñòàíö³¿ (ID) TAGNAME(CAUSELOCATION) -->
<!-- àïåëÿö³éí³é = A -->
<!-- êàñàö³éí³é = C -->
<META NAME="CAUSELOCATION" CONTENT="P">
<!-- [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) -->
<!-- [16] Äàòà ñóäîâî¿ ñïðàâè, ð³øåííÿ â ÿê³é ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSEDATE) -->
<!-- [17] Äàòà óõâàëåííÿ (ïîñòàíîâëåííÿ) ñóäîâîãî ð³øåííÿ, ùî ïåðåãëÿäàºòüñÿ TAGNAME(PREVRESCAUSEDATE) -->
<!-- [18] Ñóä, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCOURTNAME) -->
<!-- [19] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT) -->
<!-- [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 -->
<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="²âàíêî Ë.À.">
<!-- [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="Ãîëîâíå óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Ïîëòàâñüê³é 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="39461639">
<!-- [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="Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ &quot;Àãðîïðîìèñëîâà êîìïàí³ÿ Äîêó÷àºâñüê³ ÷îðíîçåìè&quot;">
<!-- [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="34274875">
<!-- [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">
<!-- [38] Âåðñ³ÿ êë³ºíòà TAGNAME(APPVER) -->
<META NAME="APPVER" CONTENT="1.32.0.175">
<!-- [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="04.01.2018 11:32:22">
<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: Times New Roman;
margin-bottom: 0 mm;
white-space: normal;
word-spacing: normal;
text-align: justify;
text-align: justify;
border-color: black;
margin-bottom: 0 px;
margin-right: 10 px;
background-color: white;
table-layout: fixed;
margin-bottom: 10 px;
border-color: black;
border-style: solid;
border-top-width: 1 px;
border-bottom-width: 1 px;
border-left-width: 1 px;
border-right-width: 1 px;
padding-bottom: 1 px;
padding-right: 5 px;);
border-left-width: 0 mm;
border-right-width: 0 mm;
border-top-width: 0 mm;
border-bottom-width: 0 mm;
border-left-style: none;
border-right-style: none;
border-top-style: none;
border-bottom-style: none;
<P class="ps7"><FONT class="fs107"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps5"><FONT class="fs62">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ ÏÎËÒÀÂÑÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps5"><FONT class="fs61">ÓÕÂÀËÀ</FONT></P>
<P class="ps5"><FONT class="fs70"> ïðî &nbsp;ïîâåðíåííÿ &nbsp;çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî</FONT><FONT class="fs99">          </FONT></P>
<P class="ps5"><FONT class="fs98">          </FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="50 %" class="tds7"><P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;03.01.2018ð. </P></TD><TD width="50 %" class="tds7"><P class="ps2"> ¹ 917/2186/17</P></TD></TR>
<P class="ps0"><FONT class="fs69">Ñóääÿ &nbsp;²âàíêî Ë.À.</FONT><FONT class="fs93">, ðîçãëÿíóâøè äîêóìåíòè</FONT></P>
<P class="ps0"><FONT class="fs68">çà çàÿâîþ</FONT><FONT class="fs92"> Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ïîëòàâñüê³é îáëàñò³, ì.Ïîëòàâà, âóë.ªâðîïåéñüêà, 4, ³äåíò. êîä 39461639</FONT></P>
<P class="ps0"><FONT class="fs67">äî </FONT><FONT class="fs91">òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Àãðîïðîìèñëîâà êîìïàí³ÿ Äîêó÷àºâñüê³ ÷îðíîçåìè", Ïîëòàâñüêà îáëàñòü, Êàðë³âñüêèé ðàéîí, ì.Êàðë³âêà, âóë.Êîòîâñüêîãî, 1-À, ³äåíò. êîä 34274875</FONT></P>
<P class="ps0"><FONT class="fs66">ïðî</FONT><FONT class="fs90"> ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî </FONT></P>
<P class="ps3"><FONT class="fs65">âñòàíîâèâ:</FONT><FONT class="fs89"> &nbsp;</FONT></P>
<P class="ps3"><FONT class="fs88">- äàíó çàÿâó (âõ.¹ 2507/17 â³ä 29.12.2017 ðîêó) ïîäàíî áåç äîäåðæàííÿ âèìîã Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", à ñàìå:</FONT></P>
<P class="ps3"><FONT class="fs87">          Çã³äíî ñò.2 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì"(íàäàë³ - Çàêîí) ïðîâàäæåííÿ ó ñïðàâàõ ïðî áàíêðóòñòâî ðåãóëþºòüñÿ öèì Çàêîíîì, Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè, ³íøèìè çàêîíîäàâ÷èìè àêòàìè Óêðà¿íè. </FONT></P>
<P class="ps3"><FONT class="fs86">          ×àñòèíîþ 3 ñòàòò³ 10 Çàêîíó âñòàíîâëåíî, ùî ñïðàâà ïðî áàíêðóòñòâî ïîðóøóºòüñÿ ãîñïîäàðñüêèì ñóäîì, ÿêùî áåçñï³ðí³ âèìîãè êðåäèòîðà äî áîðæíèêà ñóêóïíî ñòàíîâëÿòü íå ìåíøå òðüîõñîò ì³í³ìàëüíèõ ðîçì³ð³â çàðîá³òíî¿ ïëàòè, ÿê³ íå áóëè çàäîâîëåí³ áîðæíèêîì ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ âñòàíîâëåíîãî äëÿ ¿õ ïîãàøåííÿ ñòðîêó, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì.</FONT></P>
<P class="ps3"><FONT class="fs85">          Â³äïîâ³äíî äî ÷.3 ñò. 10 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" áåçñï³ðí³ âèìîãè êðåäèòîð³â - ãðîøîâ³ âèìîãè êðåäèòîð³â, ï³äòâåðäæåí³ ñóäîâèì ð³øåííÿì, ùî íàáðàëî çàêîííî¿ ñèëè, ³ ïîñòàíîâîþ ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, çã³äíî ç ÿêèì â³äïîâ³äíî äî çàêîíîäàâñòâà çä³éñíþºòüñÿ ñïèñàííÿ êîøò³â ç ðàõóíê³â áîðæíèêà.</FONT></P>
<P class="ps3"><FONT class="fs84">          Ó çâ»ÿçêó ç âèíèêíåííÿì ó ñóäîâ³é ïðàêòèö³ ïèòàíü ùîäî çàñòîñóâàííÿ Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» (ó ðåäàêö³¿ Çàêîíó Óêðà¿íè â³ä 22.12.2011 ¹ 4212-VI) Âèùèé ãîñïîäàðñüêèé ñóä Óêðà¿íè ²íôîðìàö³éíèì ëèñòîì â³ä 03.06.2015 ¹ 01-06/904/15 âí³ñ çì³íè ³ äîïîâíåííÿ äî ï. 8 ²íôîðìàö³éíîãî ëèñòà ÂÃÑÓ â³ä 28.03.2013 ðîêó ¹ 01-06/606/2013 «Ïðî Çàêîí Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» (ó ðåäàêö³¿ Çàêîíó Óêðà¿íè â³ä 22.12.2011 ¹ 4212- VI) òàêîãî çì³ñòó:</FONT></P>
<P class="ps3"><FONT class="fs83">«Ùî æ äî áåçñï³ðíîñò³ ãðîøîâèõ âèìîã ³í³ö³þþ÷îãî êðåäèòîðà  îðãàíó äîõîä³â ³ çáîð³â, òî âðàõîâóþ÷è, ùî ñòÿãíåííÿ ç ðàõóíê³â áîðæíèêà  þðèäè÷íî¿ îñîáè êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó çä³éñíþºòüñÿ â³äïîâ³äíî äî óìîâ ³ ïîðÿäêó, âèçíà÷åíèõ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè, à íå Çàêîíîì Óêðà¿íè «Ïðî âèêîíàâ÷å ïðîâàäæåííÿ», äîêàçàìè ¿õ ï³äòâåðäæåííÿ º ð³øåííÿ ñóäó ïðî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, ùî íàáðàëî çàêîííî¿ ñèëè, ³íêàñîâ³ äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó äîõ³ä áþäæåòó â ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà äîêàçè âæèòòÿ â³äïîâ³äíèõ çàõîä³â ùîäî îòðèìàííÿ çàáîðãîâàíîñò³ çà ïðîöåäóðîþ, ïåðåäáà÷åíîþ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè».</FONT></P>
<P class="ps3"><FONT class="fs82">          Â³äïîâ³äíî äî ïóíêòó 95.3 ñòàòò³ 95 Ïîäàòêîâîãî Êîäåêñó Óêðà¿íè ñòÿãíåííÿ êîøò³â ç ðàõóíê³â ïëàòíèêà ïîäàòê³â ó áàíêàõ, îáñëóãîâóþ÷èõ òàêîãî ïëàòíèêà ïîäàòê³â, çä³éñíþºòüñÿ çà ð³øåííÿì ñóäó, ÿêå íàïðàâëÿºòüñÿ äî âèêîíàííÿ êîíòðîëþþ÷èì îðãàíàì, ó ðîçì³ð³ ñóìè ïîäàòêîâîãî áîðãó àáî éîãî ÷àñòèíè.</FONT></P>
<P class="ps3"><FONT class="fs81">          ²ç çì³ñòó íàâåäåíî¿ çàêîíîäàâ÷î¿ íîðìè âèïëèâàº, ùî Ïîäàòêîâèì êîäåêñîì Óêðà¿íè âñòàíîâëåíî îñîáëèâèé ïîðÿäîê âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â ç ïëàòíèêà ïîäàòê³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó. Îðãàíàìè ñòÿãíåííÿ çà òàêèìè ð³øåííÿìè, ÿê³ çä³éñíþþòü ïðîöåäóðó ¿õ ïðèìóñîâîãî âèêîíàííÿ, º êîíòðîëþþ÷³ îðãàíè â ðîçóì³íí³ Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps3"><FONT class="fs80">          Îòæå, ÷èííå çàêîíîäàâñòâî ïåðåäáà÷àº îêðåìèé ïîðÿäîê ïðèìóñîâîãî âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó. Ïðè öüîìó îðãàíè äåðæàâíî¿ âèêîíàâ÷î¿ ñëóæáè äî ö³º¿ ïðîöåäóðè íå çàëó÷àþòüñÿ. Ïðîöåäóðà ïîãàøåííÿ ïîäàòêîâîãî áîðãó º ñàìîñò³éíîþ ïðîöåäóðîþ, ÿêà ðåãóëþºòüñÿ îêðåìèìè íîðìàìè, à ñàìå Ïîäàòêîâèì êîäåêñîì Óêðà¿íè, à íå Çàêîíîì Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ".</FONT></P>
<P class="ps3"><FONT class="fs79">          Ïðè öüîìó, êîëåã³ÿ ñóää³â Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â ïîñòàíîâ³ ¹ 925/1941/14 â³ä 17.02.2015 ðîêó çâåðíóëà óâàãó íà òå, ùî ïåðåá³ã òðüîõì³ñÿ÷íîãî ñòðîêó, âèçíà÷åíîãî ÷àñò.3 ñò.10 Çàêîíó, ïî÷èíàºòüñÿ ç ìîìåíòó ïðèéíÿòòÿ áàíêîì ïëàòíèêà (áîðæíèêà) ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, îôîðìëåíîãî ñòÿãóâà÷åì (êîíòðîëþþ÷èì îðãàíîì) íà ï³äñòàâ³ ð³øåííÿ ñóäó, ùî íàáðàëî çàêîííî¿ ñèëè. </FONT></P>
<P class="ps3"><FONT class="fs78">          Ç ïîäàíî¿ Ãîëîâíèì óïðàâë³ííÿì Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ïîëòàâñüê³é îáëàñò³ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ÒÎÂ "Àãðîïðîìèñëîâà êîìïàí³ÿ Äîêó÷àºâñüê³ ÷îðíîçåìè" âáà÷àºòüñÿ, ùî êðåäèòîð çàçíà÷àº ïðî íàÿâí³ñòü êðåäèòîðñüêî¿ çàáîðãîâàíîñò³ â ðîçì³ð³ 5380549,06 ãðí., ç íèõ: 4194848,97 ãðí. &nbsp;îñíîâíîãî áîðãó. &nbsp;Ïðè öüîìó, äîäàí³ äî ìàòåð³àë³â çàÿâè ³íêàñîâ³ äîðó÷åííÿ ï³äòâåðäæóþòü áåçï³ðí³ñòü âèìîã íà ñóìó 3060 ãðí.: 1020 ãðí. - ïîãàøåííÿ ïîäàòêîâîãî áîðãó ç ðåíòíî¿ ïëàòè çà ñïåöâîäîêîðèñòóâàííÿ; 1020 ãðí. - ïîãàøåííÿ ïîäàòêîâîãî áîðãó ç îðåíäíî¿ ïëàòè; 1020 ãðí. - ïîãàøåííÿ ïîäàòêîâîãî ç ïîäàòêó íà ïðèáóòîê.                     &nbsp;</FONT></P>
<P class="ps3"><FONT class="fs77">          Ó â³äïîâ³äíîñò³ äî ï.1 ñò.15 Çàêîíó, ãîñïîäàðñüêèé ñóä ïîâåðòàº çàÿâó ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî òà äîäàí³ äî íå¿ äîêóìåíòè áåç ðîçãëÿäó, çîêðåìà, ÿêùî çàÿâà íå â³äïîâ³äàº çì³ñòó âèìîã, çàçíà÷åíèõ ó Çàêîí³, ÿêùî çàÿâíèê-êðåäèòîð íå ïîäàâ äîêàç³â íåñïðîìîæíîñò³ áîðæíèêà âèêîíàòè ñâî¿ ãðîøîâ³ çîáîâ"ÿçàííÿ ïåðåä êðåäèòîðàìè â ðîçì³ð³, âèçíà÷åíîìó ÷àñò.3 ñò.10 Çàêîíó, ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì.</FONT></P>
<P class="ps3"><FONT class="fs76">          Ç îãëÿäó íà âèêëàäåíå, îñê³ëüêè ïîäàíà êðåäèòîðîì çàÿâà íå â³äïîâ³äàº çì³ñòó âèìîã Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", ïîäàíà çà â³äñóòíîñò³ äîñòàòí³õ äîêàç³â íàÿâíîñò³ áåçñï³ðíèõ ãðîøîâèõ âèìîã êðåäèòîðà äî áîðæíèêà, òîìó, ï³äëÿãàº ïîâåðíåííþ áåç ðîçãëÿäó.</FONT></P>
<P class="ps3"><FONT class="fs75">          Ïðè öüîìó, çàçíà÷àºìî, ùî ïîâåðíåííÿ çàÿâè ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî íå ïåðåøêîäæàº ïîâòîðíîìó çâåðíåííþ ç òàêîþ çàÿâîþ äî ãîñïîäàðñüêîãî ñóäó ó âñòàíîâëåíîìó ïîðÿäêó (ñò.15 ï.2 Çàêîíó).</FONT></P>
<P class="ps3"><FONT class="fs74">          Ç âðàõóâàííÿì âèêëàäåíîãî òà êåðóþ÷èñü ñò. 15 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, ñóä, - </FONT></P>
<P><FONT class="fs73"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="fs64">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps0"><FONT class="fs72">Ïîâåðíóòè çàÿâó Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ïîëòàâñüê³é îáëàñò³ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Àãðîïðîìèñëîâà êîìïàí³ÿ Äîêó÷àºâñüê³ ÷îðíîçåìè" &nbsp;áåç ðîçãëÿäó.</FONT></P>
<P>          Äîäàòîê: çàÿâà (âõ.¹ 2507/17 â³ä 29.12.2017 ðîêó) òà äîäàí³ äî íå¿ ìàòåð³àëè</P>
<P><FONT class="fs97">           &nbsp;&nbsp;</FONT><FONT class="fs95">Ñóääÿ                                                                      ²âàíêî Ë.À.</FONT></P>
<P><FONT class="fs21"> </FONT></P>