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<TR><TD width="100 %" class="tds1"><P class="ps13"><FONT class="fs129"> &nbsp;</FONT><FONT class="fs127"><IMG src="herb.gif" height=70 width=52></FONT></P><BR>
<P class="ps8"><FONT class="fs121"> 0,2</FONT><FONT class="fs123"> </FONT></P>
<P class="ps0"><FONT class="fs84">ÓÕÂÀËÀ</FONT></P>
<P class="ps0"><FONT class="fs83">ïðî ïîâåðíåííÿ &nbsp;çàÿâè</FONT></P>
<P class="ps8"><FONT class="fs82">ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<P class="ps4"><FONT class="fs117">Ñóääÿ ßêîâåíêî À.Â., ðîçãëÿíóâøè</FONT></P>
<P class="ps1"><FONT class="fs79">çàÿâó</FONT><FONT class="fs116"> Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó ì. Êèºâ³ </FONT></P>
<P class="ps1"><FONT class="fs78">äî</FONT><FONT class="fs115"> Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «²íàï ³ Ê» (³äåíòèô³êàö³éíèé êîä 37207995) </FONT></P>
<P class="ps1"><FONT class="fs77">ïðî</FONT><FONT class="fs114"> &nbsp;áàíêðóòñòâî </FONT></P>
<P class="ps9"><FONT class="fs76">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs113">Çàÿâíèê çâåðíóâñÿ äî ñóäó ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «²íàï ³ Ê» (³äåíòèô³êàö³éíèé êîä 37207995), ó çâÿçêó ç íåìîæëèâ³ñòþ îñòàííüîãî ïîãàñèòè çàáîðãîâàí³ñòü.</FONT></P>
<P class="ps7"><FONT class="fs112">Â³äïîâ³äíî äî ÷. 3 ñò. 10 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ àáî âèçíàííÿ éîãî áàíêðóòîì» ñïðàâà ïðî áàíêðóòñòâî ïîðóøóºòüñÿ ãîñïîäàðñüêèì ñóäîì, ÿêùî áåçñï³ðí³ âèìîãè êðåäèòîðà (êðåäèòîð³â) äî áîðæíèêà ñóêóïíî ñòàíîâëÿòü íå ìåíøå òðüîõñîò ì³í³ìàëüíèõ ðîçì³ð³â çàðîá³òíî¿ ïëàòè, ÿê³ íå áóëè çàäîâîëåí³ áîðæíèêîì ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ âñòàíîâëåíîãî äëÿ ¿õ ïîãàøåííÿ &nbsp;ñòðîêó, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì.</FONT></P>
<P class="ps7"><FONT class="fs111">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. Äî ñêëàäó öèõ âèìîã, ó òîìó ÷èñë³ ùîäî ñïëàòè ïîäàòê³â, çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â), íå âêëþ÷àþòüñÿ íåóñòîéêà (øòðàô, ïåíÿ) òà ³íø³ ô³íàíñîâ³ ñàíêö³¿.</FONT></P>
<P class="ps7"><FONT class="fs110">×àñòèíîþ ïåðøîþ ñòàòò³ 3 Çàêîíó Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ" ïåðåäáà÷åíî, ùî ó âèïàäêàõ,&nbsp; &nbsp;ïåðåäáà÷åíèõ çàêîíîì,&nbsp; &nbsp;ð³øåííÿ ñóä³â òà ³íøèõ îðãàí³â&nbsp; &nbsp;ùîäî&nbsp; &nbsp;ñòÿãíåííÿ&nbsp; &nbsp;êîøò³â&nbsp; &nbsp;âèêîíóþòüñÿ&nbsp; &nbsp;îðãàíàìè äîõîä³â ³ çáîð³â, áàíêàìè&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;òà&nbsp; &nbsp;³íøèìè&nbsp; &nbsp;ô³íàíñîâèìè&nbsp; &nbsp;óñòàíîâàìè.&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps7"><FONT class="fs109">Çã³äíî ³ç ïóíêòîì 41.2 ñòàòò³ 41 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, îðãàíàìè ñòÿãíåííÿ º âèêëþ÷íî êîíòðîëþþ÷³ îðãàíè, óïîâíîâàæåí³ çä³éñíþâàòè çàõîäè ùîäî çàáåçïå÷åííÿ ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà íåäî¿ìêè ç³ ñïëàòè ºäèíîãî âíåñêó ó ìåæàõ ïîâíîâàæåíü, à òàêîæ äåðæàâí³ âèêîíàâö³ ó ìåæàõ ñâî¿õ ïîâíîâàæåíü. </FONT></P>
<P class="ps7"><FONT class="fs108">Ïîðÿäîê ñòÿãíåííÿ ïîäàòêîâîãî áîðãó ïëàòíèê³â ïîäàòê³â ðåãóëþºòüñÿ ñòàòòÿìè 95-99 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps7"><FONT class="fs107">Â³äïîâ³äíî äî ïóíêòó 95.1 ñòàòò³ 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè êîíòðîëþþ÷èé îðãàí çä³éñíþº çà ïëàòíèêà ïîäàòê³â ³ íà êîðèñòü äåðæàâè çàõîäè ùîäî ïîãàøåííÿ ïîäàòêîâîãî áîðãó òàêîãî ïëàòíèêà ïîäàòê³â øëÿõîì ñòÿãíåííÿ êîøò³â, ÿê³ ïåðåáóâàþòü ó éîãî âëàñíîñò³, à â ðàç³ ¿õ íåäîñòàòíîñò³ - øëÿõîì ïðîäàæó ìàéíà òàêîãî ïëàòíèêà ïîäàòê³â, ÿêå ïåðåáóâàº ó ïîäàòêîâ³é çàñòàâ³.</FONT></P>
<P class="ps7"><FONT class="fs106">Çã³äíî ç àáçàöîì ïåðøèì 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="ps7"><FONT class="fs105">Ìåõàí³çì âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó ïåðåäáà÷åíèé ãëàâîþ 12 ²íñòðóêö³¿ ïðî áåçãîò³âêîâ³ ðîçðàõóíêè â Óêðà¿í³ â íàö³îíàëüí³é âàëþò³, çàòâåðäæåíî¿ ïîñòàíîâîþ Ïðàâë³ííÿ Íàö³îíàëüíîãî áàíêó Óêðà¿íè â³ä 21.01.2004 ¹ 22, ÿêèé ïåðåäáà÷àº îôîðìëåííÿ ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó.&nbsp; &nbsp;Â³äïîâ³äíî äî ïóíêòó 12.4 çàçíà÷åíî¿ ²íñòðóêö³¿, ñóäîâå ð³øåííÿ, íà ï³äñòàâ³ ÿêîãî ç ïëàòíèêà ïîäàòê³â ñòÿãóþòüñÿ êîøòè, äî áàíêó íå ïîäàºòüñÿ. Íàòîì³ñòü ðåêâ³çèòè â³äïîâ³äíîãî ñóäîâîãî ð³øåííÿ çàçíà÷àþòüñÿ â ñàìîìó ³íêàñîâîìó äîðó÷åíí³.</FONT></P>
<P class="ps7"><FONT class="fs104">Àáçàöàìè äðóãèì òà òðåò³ì ïóíêòó 95.3 ñòàòò³ 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ïåðåäáà÷åíî, ùî êîíòðîëþþ÷èé îðãàí çâåðòàºòüñÿ äî ñóäó ùîäî íàäàííÿ äîçâîëó íà ïîãàøåííÿ óñ³º¿ ñóìè ïîäàòêîâîãî áîðãó çà ðàõóíîê ìàéíà ïëàòíèêà ïîäàòê³â, ùî ïåðåáóâàº ó ïîäàòêîâ³é çàñòàâ³.</FONT></P>
<P class="ps7"><FONT class="fs103">Ð³øåííÿ ñóäó ùîäî íàäàííÿ âêàçàíîãî äîçâîëó º ï³äñòàâîþ äëÿ ïðèéíÿòòÿ êîíòðîëþþ÷èì îðãàíîì ð³øåííÿ ïðî ïîãàøåííÿ óñ³º¿ ñóìè ïîäàòêîâîãî áîðãó. </FONT></P>
<P class="ps7"><FONT class="fs102">Òàêèì ÷èíîì, âèõîäÿ÷è ç ïðèïèñ³â ñòàòò³ 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, ÷àñòèíè òðåòüî¿ ñòàòò³ 10, ÷àñòèíè ñüîìî¿ ñòàòò³ 11 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", äîêàçàìè&nbsp; &nbsp;â ï³äòâåðäæåííÿ áåçñï³ðíîñò³ ãðîøîâèõ&nbsp; &nbsp;âèìîã ³í³ö³þþ÷îãî êðåäèòîðà -&nbsp; &nbsp;îðãàíó äîõîä³â ³ çáîð³â,&nbsp; &nbsp;º&nbsp; &nbsp;ð³øåííÿ ñóäó&nbsp; &nbsp;ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, ùî íàáðàëî çàêîííî¿ ñèëè, ³íêàñîâ³ äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â â äîõ³ä áþäæåòó&nbsp; &nbsp;ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó òà äîêàçè âæèòòÿ â³äïîâ³äíèõ çàõîä³â äî îòðèìàííÿ â³äïîâ³äíî¿ çàáîðãîâàíîñò³ çà ïðîöåäóðîþ, âèçíà÷åíîþ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè.</FONT></P>
<P class="ps7"><FONT class="fs101">Âîäíî÷àñ, ïåðåá³ã òðüîõì³ñÿ÷íîãî ñòðîêó, âèçíà÷åíîãî ÷àñòèíîþ 3 ñòàòò³ 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="ps7"><FONT class="fs100">ßê âáà÷àºòüñÿ ç ïîäàíî¿ çàÿâè, â ï³äòâåðäæåííÿ áåçñï³ðíîñò³ çàÿâëåíèõ âèìîã ³í³ö³þþ÷èì êðåäèòîðîì ïîäàíî ñóäó êîï³¿ ïîñòàíîâè Îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó ì. Êèºâà â³ä 21.03.2017ó ñïðàâ³ ¹ 826/208/17, ÿêîþ ñòÿãíóòî ç &nbsp;Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «²íàï ³ Ê» (³äåíòèô³êàö³éíèé êîä 37207995) &nbsp;ïîäàòêîâó çàáîðãîâàí³ñòü â ðîçì³ð³ 2 205 054,50êîï. íà êîðèòü Äåðæàâíîãî áþäæåòó Óêðà¿íè, à òàêîæ ³íêàñîâèõ äîðó÷åíü (ðîçïîðÿäæåíü) ¹ 13/26-15-17-05, 14/26-15-17-05, 15/26-15-17-05, â³ä 26.04.2017, ¹25/26-15-017-04,26/26-15-17-04, 27/26-15-17-04â³ä 26.04.2017, 63/26-15-17-04, 64/26-15-17-04 â³ä 02.06.2017 . </FONT></P>
<P class="ps7"><FONT class="fs99">ßê çàçíà÷åíî ó ï. 12 ðîçÿñíåíü, íàäàíèõ Âèùèì ãîñïîäàðñüêèì ñóäîì Óêðà¿íè ó ³íôîðìàö³éíîìó ëèñò³ â³ä 28.03.2013 &nbsp;¹ 01-06/606/2013 "Ïðî Çàêîí Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", ñòàòòåþ 15 Çàêîíó âèçíà÷åíî ï³äñòàâè äëÿ ïîâåðíåííÿ òà â³äêëèêàííÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî. ßê îäíó ç ï³äñòàâ ïîâåðíåííÿ çàÿâè ïåðåäáà÷åíî íåïîäàííÿ çàÿâíèêîì-êðåäèòîðîì äîêàç³â íåñïðîìîæíîñò³ áîðæíèêà âèêîíàòè ãðîøîâ³ çîáîâ'ÿçàííÿ ó âñòàíîâëåíîìó ðîçì³ð³ ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, ÿêùî ³íøå íå ïåðåäáà÷åíî Çàêîíîì. Ó çâ'ÿçêó ç öèì ñòðîê íåâèêîíàííÿ áîðæíèêîì ãðîøîâîãî çîáîâ'ÿçàííÿ äëÿ âèçíà÷åííÿ íåïëàòîñïðîìîæíîñò³ áîðæíèêà ïî÷èíàºòüñÿ ç ìîìåíòó â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, à íåâèêîíàííÿ ïîäàòêîâîãî çîáîâ'ÿçàííÿ - ç ìîìåíòó ïðèéíÿòòÿ áàíêîì ïëàòíèêà (áîðæíèêà) ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó, îñê³ëüêè ñïèñàííÿ öèõ êîøò³â çä³éñíþºòüñÿ â³äïîâ³äíî äî óìîâ ³ ïîðÿäêó, âèçíà÷åíèõ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè, à íå Çàêîíîì Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ".</FONT></P>
<P class="ps7"><FONT class="fs98">Îäíî÷àñíî ÷àñòèíîþ 7 ñòàòò³ 11 Çàêîíó ïðî áàíêðóòñòâî ïåðåäáà÷åíî, ùî äî çàÿâè êðåäèòîðà  îðãàíó äîõîä³â ³ çáîð³â ÷è ³íøèõ îðãàí³â, ÿê³ çä³éñíþþòü êîíòðîëü çà ïðàâèëüí³ñòþ òà ñâîº÷àñí³ñòþ ñïðàâëÿííÿ ïîäàòê³â ³ çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â), ñòðàõîâèõ âíåñê³â íà çàãàëüíîîáîâÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ òà ³íøå ñîö³àëüíå ñòðàõóâàííÿ, äîäàþòüñÿ äîêàçè âæèòòÿ çàõîä³â äî îòðèìàííÿ â³äïîâ³äíî¿ çàáîðãîâàíîñò³ ó âñòàíîâëåíîìó çàêîíîäàâñòâîì ïîðÿäêó. </FONT></P>
<P class="ps7"><FONT class="fs97">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 áåçñï³ðíîñò³ ãðîøîâèõ âèìîã ³í³ö³þþ÷îãî êðåäèòîðà - îðãàíó äîõîä³â ³ çáîð³â 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="ps7"><FONT class="fs96">Âêàçàíà ïðàâîâà ïîçèö³ÿ çàçíà÷åíà ó ïîñòàíîâ³ Âåðõîâíîãî Ñóäó Óêðà¿íè â³ä 29.04.2015 ó ñïðàâ³ ¹ 920/629/14.</FONT></P>
<P class="ps7"><FONT class="fs95">Çã³äíî ï. 95.22. ñò. 95 ÏÊ Óêðà¿íè êîíòðîëþþ÷èé îðãàí çâåðòàºòüñÿ äî ñóäó ùîäî ñòÿãíåííÿ ç äåá³òîð³â ïëàòíèêà ïîäàòêó, ùî ìàº ïîäàòêîâèé áîðã, ñóì äåá³òîðñüêî¿ çàáîðãîâàíîñò³, ñòðîê ïîãàøåííÿ ÿêî¿ íàñòàâ òà ïðàâî âèìîãè ÿêî¿ ïåðåâåäåíî íà êîíòðîëþþ÷³ îðãàíè, ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó òàêîãî ïëàòíèêà ïîäàòê³â.</FONT></P>
<P class="ps7"><FONT class="fs94">Îòæå, ñïåö³àëüíèì ïîäàòêîâèì çàêîíîäàâñòâîì, îêð³ì ñòÿãíåííÿ êîøò³â ç ðàõóíê³â ïëàòíèêà ïîäàòê³â ó áàíêàõ, ïåðåäáà÷åíî é ³íø³ çàõîäè ïîãàøåííÿ ïîäàòêîâîãî áîðãó çà ðàõóíîê ìàéíà áîðæíèêà (íà ï³äñòàâ³ â³äïîâ³äíîãî ñóäîâîãî ð³øåííÿ), à ñàìå: ïðîäàæ ìàéíà ïëàòíèêà ïîäàòê³â, ÿêå ïåðåáóâàº ó ïîäàòêîâ³é çàñòàâ³; ñòÿãíåííÿ ãîò³âêîâèõ êîøò³â; ñòÿãíåííÿ äåá³òîðñüêî¿ çàáîðãîâàíîñò³ ïëàòíèêà ïîäàòê³â. Ïðè öüîìó ïåðåäáà÷åíèé çàêîíîäàâñòâîì øèðîêèé àðñåíàë â³äïîâ³äíèõ çàõîä³â íàäàº îðãàíó äîõîä³â ³ çáîð³â, íàðÿäó ç çàñòàâíèìè êðåäèòîðàìè, ïð³îðèòåò â îòðèìàíí³ çàäîâîëåííÿ ñâî¿õ ãðîøîâèõ âèìîã ïåðåä ³íøèìè êðåäèòîðàìè áîðæíèêà. </FONT></P>
<P class="ps7"><FONT class="fs93">Ó çâ'ÿçêó ç ÷èì ò³ëüêè âæèòòÿ âñ³õ âèùåíàâåäåíèõ çàõîä³â ó ñóêóïíîñò³, ÿêùî âîíè íå ïðèçâåëè äî ïîãàøåííÿ ïîäàòêîâîãî áîðãó, ìîæå áóòè ïåðåäóìîâîþ äëÿ ³í³ö³þâàííÿ îðãàíîì äîõîä³â ³ çáîð³â ñïðàâè ïðî áàíêðóòñòâî áîðæíèêà íà çàãàëüíèõ ï³äñòàâàõ. </FONT></P>
<P class="ps7"><FONT class="fs92">Îäíàê, ³í³ö³þþ÷èì êðåäèòîðîì íå ïîäàíî ñóäó íàëåæíèõ äîêàç³â âæèòòÿ çàõîä³â ïîãàøåííÿ ïîäàòêîâîãî áîðãó çà ðàõóíîê ìàéíà áîðæíèêà (íà ï³äñòàâ³ â³äïîâ³äíîãî ñóäîâîãî ð³øåííÿ) çîêðåìà, îïèñó ìàéíà â ïîäàòêîâó çàñòàâó, âæèòòÿ çàõîä³â ùîäî ïðèìóñîâî¿ ðåàë³çàö³¿ ìàéíà áîðæíèêà, ÿêå ïåðåáóâàº ó ïîäàòêîâ³é çàñòàâ³; äîêàç³â çâåðíåííÿ ³í³ö³þþ÷îãî êðåäèòîðà äî ñóäó ç ïîçîâîì ïðî ñòÿãíåííÿ ç áîðæíèêà ñóì äåá³òîðñüêî¿ çàáîðãîâàíîñò³ ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó.</FONT></P>
<P class="ps7"><FONT class="fs91">Òàêèì ÷èíîì, ç îãëÿäó íà âèêëàäåí³ îáñòàâèíè, ó ñóäó â³äñóòí³ ïðàâîâ³ ï³äñòàâè ââàæàòè çàÿâó Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó ì. Êèºâ³ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «²íàï ³ Ê» (³äåíòèô³êàö³éíèé êîä 37207995) òàêîþ, ùî â³äïîâ³äàº çì³ñòó âèìîã, çàçíà÷åíèõ ó Çàêîí³ Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, ó çâ'ÿçêó ç ÷èì âîíà ï³äëÿãàº ïîâåðíåííþ çàÿâíèêó áåç ðîçãëÿäó. &nbsp;&nbsp;</FONT></P>
<P class="ps7"><FONT class="fs90">Êåðóþ÷èñü ï. 2 ÷. 1 ñò. 15 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, Ãîñïîäàðñüêèé ñóä ì. Êèºâà  </FONT></P>
<P class="ps5"><FONT class="fs75">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps6"><FONT class="fs89">Çàÿâó ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî òà äîäàí³ äî íå¿ äîêóìåíòè ïîâåðíóòè çàÿâíèêó áåç ðîçãëÿäó.</FONT></P>
<P class="ps6"><FONT class="fs88">Ïîâåðíåííÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî íå ïåðåøêîäæàº ïîâòîðíîìó çâåðíåííþ ç òàêîþ çàÿâîþ äî ãîñïîäàðñüêîãî ñóäó ó âñòàíîâëåíîìó ïîðÿäêó.</FONT></P>
<P class="ps3"><FONT class="fs87">Óõâàëà íàáèðàº çàêîííî¿ ñèëè íåãàéíî ï³ñëÿ ¿¿ îãîëîøåííÿ, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Êîäåêñîì ÷è </FONT><FONT class="fs119">Çàêîíîì Óêðà¿íè</FONT><FONT class="fs86"> "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" òà ìîæå áóòè îñêàðæåíà äî ñóäó àïåëÿö³éíî¿ ³íñòàíö³¿ â ïîðÿäêó òà ñòðîêè, âñòàíîâëåí³ ñòàòòÿìè 254-257 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P><FONT class="fs74">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;À.Â. ßêîâåíêî </FONT></P>