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<!-- [4] Êîä ñóäó, ÿêèé óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ TAGNAME(CAUSECOURT) -->
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<!-- [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) -->
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<!-- [23] Ê³ëüê-òü àðêóø³â äîêóìåíòà (ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß) -->
<!-- Ñóää³ â ð³øåíí³: -->
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<!-- [26] ÊÎÄ ÑÓÄÄ² TAGNAME(JUDGECODE) -->
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<META NAME="MEMBPOSITION1" CONTENT="1">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
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<!-- 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) -->
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<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
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<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
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<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
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<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
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<!-- [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) -->
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<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
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<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
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<!-- ³íøà îñîáà = I -->
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<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
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<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
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<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
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<!-- [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="39440996">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<META NAME="MEMBPOSTADDRESS2" CONTENT="âóë.Ëåâàíåâñüêîãî 2 ì.Êè¿â">
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL2" CONTENT="FALSE">
<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
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<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
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<!-- [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) -->
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<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE3" CONTENT="V">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
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<!-- ô³çè÷íà = F -->
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<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME3" CONTENT="Ëüâ³âñüêà ìèòíèöÿ ÄÔÑ">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT3" CONTENT="Â³äïîâ³äà÷ 2">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO3" CONTENT="39420875">
<!-- [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="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="MEMBPOZYVACHTYPE4" CONTENT="">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
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<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE4" CONTENT="V">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
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<!-- 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="Ãîëîâíå óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè â ì. Êèºâ³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT4" CONTENT="Â³äïîâ³äà÷ 3">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO4" CONTENT="37993783">
<!-- [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="V">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
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<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE5" CONTENT="">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
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<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE5" CONTENT="V">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
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<!-- 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 êàçíà÷åéñüêà ñëóæáà Óêðà¿íè">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT5" CONTENT="Â³äïîâ³äà÷ 4">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO5" CONTENT="37567646">
<!-- [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">
<!-- [38] Âåðñ³ÿ êë³ºíòà TAGNAME(APPVER) -->
<META NAME="APPVER" CONTENT="1.32.1.37">
<!-- [39] Êîä ïðîâàéäåðà ÅÖÏ TAGNAME(CRYPTPROVIDER) -->
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<TR><TD width="100 %" class="tds1"><P class="ps12"><FONT class="fs146"> &nbsp;</FONT><FONT class="fs144"><IMG src="herb.gif" height=70 width=52></FONT></P><BR>
<P class="ps8"><FONT class="fs97">ÓÕÂÀËÀ</FONT></P>
<P class="ps8"><FONT class="fs138">ì. Êè¿â</FONT></P>
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<P><FONT class="fs137"> </FONT></P>
<P><FONT class="fs94">çà ïîçîâîì</FONT><FONT class="fs136"> òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Íåñòëå Óêðà¿íà </FONT></P>
<P><FONT class="fs93">äî â³äïîâ³äà÷³â: </FONT></P>
<P><FONT class="fs135">1.</FONT><FONT class="fs92"> </FONT><FONT class="fs134">Ì³æðåã³îíàëüíîãî ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè  Öåíòðàëüíèé îô³ñ ç îáñëóãîâóâàííÿ âåëèêèõ ïëàòíèê³â </FONT></P>
<P><FONT class="fs133">2. Ëüâ³âñüêî¿ ìèòíèö³ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè </FONT></P>
<P><FONT class="fs132">3. Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó ì³ñò³ Êèºâ³ </FONT></P>
<P><FONT class="fs131">4. Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè </FONT></P>
<P><FONT class="fs91">ïðî </FONT><FONT class="fs130">ñòÿãíåííÿ 4&nbsp; &nbsp;&nbsp;&nbsp;915 447,82 ãðí.</FONT></P>
<P class="ps0"><FONT class="fs90">                    Ñóääÿ: Øêóðäîâà Ë.Ì.</FONT></P>
<P class="ps0"><FONT class="fs89">Ïðåäñòàâíèêè: </FONT><FONT class="fs129">çã³äíî ïðîòîêîëó ñóäîâîãî çàñ³äàííÿ</FONT></P>
<P class="ps2"><FONT class="fs88">          ÎÁÑÒÀÂÈÍÈ ÑÏÐÀÂÈ:</FONT></P>
<P class="ps6"><FONT class="fs128">Ãîñïîäàðñüêèì ñóäîì ì³ñòà Êèºâà ðîçãëÿäàºòüñÿ ñïðàâà çà ïîçîâîì òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Íåñòëå Óêðà¿íà &nbsp;äî </FONT><FONT class="fs87">&nbsp;</FONT><FONT class="fs127">Ì³æðåã³îíàëüíîãî ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè  Öåíòðàëüíèé îô³ñ ç îáñëóãîâóâàííÿ âåëèêèõ ïëàòíèê³â, Ëüâ³âñüêî¿ ìèòíèö³ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè, Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó ì³ñò³ Êèºâ³, Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè &nbsp;ïðî ñòÿãíåííÿ 4&nbsp; &nbsp;&nbsp;&nbsp;915 447,82 ãðí.</FONT></P>
<P class="ps3"><FONT class="fs125">Â îá´ðóíòóâàííÿ ïîçîâíèõ âèìîã ïîçèâà÷ çàçíà÷àº, ùî Ëüâ³âñüêîþ ìèòíèöåþ ïîçèâà÷ó áóëè íàïðàâëåí³ ïîäàòêîâ³ ïîâ³äîìëåííÿ-ð³øåííÿ ¹ 12 á³ä 17.10.2008ð. ïðî äîíàðàõóâàííÿ ââ³çíîãî ìèòà íà ñóìó 2505247,61 ãðí. òà ¹ 13 â³ä 17.10.2008ð. ïðî äîíàðàõóâàííÿ ïîäàòêó íà äîäàíó âàðò³ñòü íà ñóìó 6585398,04 ãðí. (ç óðàõóâàííÿì øòðàôíèõ ñàíêö³é). Çà ðåçóëüòàòàìè ñóäîâîãî îñêàðæåííÿ çàçíà÷åíèõ ïîäàòêîâèõ ïîâ³äîìëåíü-ð³øåíü ïîçèâà÷ó â ïîçîâ³ áóëî â³äìîâëåíî. Ïîñòàíîâà Îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó ì. Êèºâà â³ä 21.09.2009 ðîêó ó ñïðàâ³ ¹ 16/51 íàáðàëà çàêîííî¿ ñèëè 20.09.2010 ðîêó, áóëà çàëèøåíà áåç çì³í Óõâàëîþ Êè¿âñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â ö³é ñïðàâ³. Îòæå, â ñèëó ï³äïóíêòó 5.2.4 ïóíêòó 5.2 ñòàòò³ 5 Çàêîíó Óêðà¿íè «Ïðî ïîðÿäîê ïîãàøåííÿ çîáîâÿçàíü ïëàòíèê³â ïîäàòê³â ïåðåä áþäæåòàìè òà äåðæàâíèìè ö³ëüîâèìè ôîíäàìè» (â ÷èíí³é íà òîé ìîìåíò ðåäàêö³¿) ïîäàòêîâå çîáîâÿçàííÿ ââàæàºòüñÿ óçãîäæåíèìè ç 20.09.2010 ðîêó. &nbsp;Ïîçèâà÷ çàçíà÷àº, ùî óçãîäæåí³ ïîäàòêîâ³ çîáîâÿçàííÿ ï³äëÿãàëè ñïëàò³ ïðîòÿãîì äåñÿòè êàëåíäàðíèõ äí³â, íàñòóïíèõ çà äíåì òàêîãî óçãîäæåííÿ òà â³í &nbsp;âèêîíàâ ïåðåäáà÷åíèé Çàêîíîì îáîâÿçîê ïî îïëàò³ äîíàðàõîâàíèõ ñóì ïîäàòê³â. &nbsp;Ëüâ³âñüêîþ ìèòíèöåþ áóëî íàïðàâëåíî ïîçèâà÷ó: ïîäàòêîâå ïîâ³äîìëåííÿ ôîðìè «III» â³ä 27 êâ³òíÿ 2010 ðîêó ¹30, ÿêèì çîáîâÿçàíî ñïëàòèòè &nbsp;øòðàô &nbsp;â ñóì³ 1 221 599,09 ãðí. 50% â³ä ñóìè óçãîäæåíîãî ïîäàòêîâîãî çîáîâÿçàííÿ ç ââ³çíîãî ìèòà; ïîäàòêîâå ïîâ³äîìëåííÿ ôîðìè «Ø» â³ä 27 êâ³òíÿ 2010 ðîêó ¹31, ÿêèì çîáîâÿçàíî ñïëàòèòè øòðàô â ñóì³ &nbsp;3 186 279,99 ãðí. 50% â³ä ñóìè óçãîäæåíîãî ïîäàòêîâîãî çîáîâÿçàííÿ ç ÏÄÂ; ïîäàííÿ ¹100 â³ä 28 êâ³òíÿ 2010 ðîêó ïðî íàðàõóâàííÿ ïåí³ ç ââ³çíîãî ìèòà â ñóì³ 142 435,11 ãðí.; ïîäàííÿ ¹101 â³ä 28 êâ³òíÿ 2010 ðîêó ïðî íàðàõóâàííÿ ïåí³ ç ïîäàòêó íà äîäàíó âàðò³ñòü â ñóì³ 365 133,63ãðí. Ïîçèâà÷ çàçíà÷àº, ùî íèì áóëè îïëà÷åí³ êîøòè â ðîçì³ð³ 4915447,82 ãðí íà âèêîíàííÿ çàçíà÷åíèõ ïîäàòêîâèõ ïîâ³äîìëåíü. Íå ïîãîäæóþ÷èñü ³ç âèçíà÷åíèìè ñóìàìè øòðàôó òà ïåí³, ïîçèâà÷ çâåðíóâñÿ ç àäì³í³ñòðàòèâíèì ïîçîâîì äî Îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó ì. Êèºâà, ÿêèé ïîñòàíîâîþ â³ä 28.01.2015 ó ñïðàâ³ ¹ 2à-3622/11/2670 âèçíàâ ïðîòèïðàâíèìè òà ñêàñóâàâ ïîäàòêîâ³ ïîâ³äîìëåííÿ-ð³øåííÿ ôîðìè «Ø» ¹ 30 òà ¹ 31 â³ä 27 êâ³òíÿ 2010 ðîêó. Çàçíà÷åíà ïîñòàíîâà çàëèøåíà áåç çì³í óõâàëîþ Êè¿âñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 16 áåðåçíÿ 2015 ðîêó òà óõâàëîþ Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè â³ä 11 òðàâíÿ 2016 ðîêó. &nbsp;Ïîçèâà÷ çàçíà÷àº, ùî &nbsp;âíàñë³äîê âèêîíàííÿ íåçàêîííîãî ð³øåííÿ Ëüâ³âñüêî¿ ìèòíèö³ ïîçèâà÷ çàçíàâ ìàéíîâî¿ øêîäè (çáèòê³â) â ñóì³ 4915447,82 ãðí., â çâÿçêó ç ÷èì çâåðíóâñÿ äî ñóäó ç äàíèì ïîçîâîì ïðî ñòÿãíåííÿ 4915447,82 ãðí.</FONT></P>
<P class="ps7"><FONT class="fs124">Â³äïîâ³äà÷-1 ïðîòè çàäîâîëåííÿ ïîçîâó çàïåðå÷óâàâ, âêàçóþ÷è, ùî &nbsp;ïîçèâà÷åì âèáðàíî íåâ³ðíèé ñïîñ³á çàõèñòó.</FONT></P>
<P class="ps7"><FONT class="fs123">Â³äïîâ³äà÷åì-2 ïîäàíî â³äçèâ íà ïîçîâ, â ÿêîìó îñòàíí³é ïðîòè çàäîâîëåííÿ ïîçîâó çàïåðå÷óâàâ, âêàçóþ÷è, ùî &nbsp;ïîçèâà÷åì íå áóëî íàäàíî äî Ëüâ³âñüêî¿ ìèòíèö³ ÄÔÑ çàÿâè ç äîòðèìàííÿì âèìîã ïåðåäáà÷åíèõ Ïîðÿäêîì ïîâåðíåííÿ ïîìèëêîâî òà/àáî íàäì³ðó ñïëà÷åíèõ ñóì ìèòíèõ, ³íøèõ ïëàòåæ³â òà ïåí³ òà êîï³é ï³äòâåðäæóþ÷èõ äîêóìåíò³â, òîìó ìèòíèé îðãàí íå ìàâ ìîæëèâîñò³ ïåðåäàòè âèñíîâêè çã³äíî ç ðåºñòðîì âèñíîâê³â çà â³äïîâ³äíèìè ïëàòåæàìè äëÿ âèêîíàííÿ â³äïîâ³äíîìó îðãàíó Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè. Â³äïîâ³äà÷-2 çàçíà÷èâ, ùî ñòÿãíåííÿ íàäì³ðíî ñïëà÷åíèõ &nbsp;ìèòíèõ ïëàòåæ³â íå º íàëåæíèì ñïîñîáîì çàõèñòó ÿê ó ðàç³ ïîðóøåííÿ öüîãî ïðàâà ìèòíèöåþ &nbsp;øëÿõîì áåçï³äñòàâíî¿ â³äìîâè ñêëàñòè âèñíîâîê ïðî ïîâåðíåííÿ íàäì³ðíî ñïëà÷åíèõ ìèòíèõ ïëàòåæ³â, òàê ³ ó ðàç³ ïîðóøåííÿ öüîãî ïðàâà îðãàíîì êàçíà÷åéñüêî¿ ñëóæáè øëÿõîì â³äìîâè âèêîíóâàòè òàêèé âèñíîâîê ìèòíèö³. Â³äïîâ³äà÷-2 çàÿâèâ êëîïîòàííÿ ïðî çàêðèòòÿ ïðîâàäæåííÿ ó äàí³é ñïðàâ³, îñê³ëüêè òàêèé ñï³ð ìàº ðîçãëÿäàòè â ïîðÿäêó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà.</FONT></P>
<P class="ps7"><FONT class="fs122">Â³äïîâ³äà÷-3 ïðîñèâ ñóä â³äìîâèòè ó çàäîâîëåíí³ ïîçîâó, îñê³ëüêè øêîäà ïîâèííà ñòÿãóâàòèñÿ ç ðàõóíê³â ò³º¿ áþäæåòíî¿ îðãàí³çàö³¿, ÿêà çàâäàëà òàêó øêîäó.</FONT></P>
<P class="ps7"><FONT class="fs121">Â³äïîâ³äà÷-4 ïðîòè çàäîâîëåííÿ ïîçîâó çàïåðå÷óâàâ, âêàçóþ÷è, ùî ïîçèâà÷åì íå äîâåäåíî ôàêò çàâäàííÿ çáèòê³â â ðåçóëüòàò³ ïðîòèïðàâíèõ ä³é â³äïîâ³äà÷³â.</FONT></P>
<P class="ps7"><FONT class="fs120">Ïîçèâà÷åì ïîäàíî êëîïîòàííÿ ïðî çóïèíåííÿ ïðîâàäæåííÿ ó äàí³é ñïðàâ³, ìîòèâîâàíå òèì, ùî â³í çâåðíóâñÿ ç ïîçîâîì äî ñóäó ïðî çîáîâÿçàííÿ íàäàòè âèñíîâîê ïðî ïîâåðíåííÿ ïîçèâà÷ó ãðîøîâèõ êîøò³â â ðîçì³ð³ 4&nbsp; &nbsp;915&nbsp; &nbsp;447,82 ãðí., â çàäîâîëåíí³ ÿêîãî ñóäîì â³äìîâëåíî, ç îãëÿäó íà òå, ùî çâåðíåííÿ ïîçèâà÷à ç ïîçîâîì äî àäì³í³ñòðàòèâíîãî ñóäó &nbsp;ïðî çîáîâÿçàííÿ íàäàòè âèñíîâîê íå âïëèâàº íà ðåçóëüòàò &nbsp;ðîçãëÿäó äàíî¿ ñïðàâè, ç âðàõóâàííÿì òîãî, ùî ïðîâàäæåííÿ ó äàí³é ñïðàâ³ ï³äëÿãàº çàêðèòòþ, âèõîäÿ÷è ç íàñòóïíîãî.</FONT></P>
<P class="ps7"><FONT class="fs119"> Â³äïîâ³äíî äî ÷. 1 ñò. 20 ÃÏÊ Óêðà¿íè Ãîñïîäàðñüê³ ñóäè ðîçãëÿäàþòü ñïðàâè ó ñïîðàõ, ùî âèíèêàþòü ó çâ'ÿçêó ³ç çä³éñíåííÿì ãîñïîäàðñüêî¿ ä³ÿëüíîñò³ (êð³ì ñïðàâ, ïåðåäáà÷åíèõ ÷àñòèíîþ äðóãîþ ö³º¿ ñòàòò³), òà ³íø³ ñïðàâè ó âèçíà÷åíèõ çàêîíîì âèïàäêàõ, çîêðåìà: 1) ñïðàâè ó ñïîðàõ, ùî âèíèêàþòü ïðè óêëàäàíí³, çì³í³, ðîç³ðâàíí³ ³ âèêîíàíí³ ïðàâî÷èí³â ó ãîñïîäàðñüê³é ä³ÿëüíîñò³, êð³ì ïðàâî÷èí³â, ñòîðîíîþ ÿêèõ º ô³çè÷íà îñîáà, ÿêà íå º ï³äïðèºìöåì, à òàêîæ ó ñïîðàõ ùîäî ïðàâî÷èí³â, óêëàäåíèõ äëÿ çàáåçïå÷åííÿ âèêîíàííÿ çîáîâ'ÿçàííÿ, ñòîðîíàìè ÿêîãî º þðèäè÷í³ îñîáè òà (àáî) ô³çè÷í³ îñîáè - ï³äïðèºìö³; 2) ñïðàâè ó ñïîðàõ ùîäî ïðèâàòèçàö³¿ ìàéíà, êð³ì ñïîð³â ïðî ïðèâàòèçàö³þ äåðæàâíîãî æèòëîâîãî ôîíäó; 3) ñïðàâè ó ñïîðàõ, ùî âèíèêàþòü ç êîðïîðàòèâíèõ â³äíîñèí, â òîìó ÷èñë³ ó ñïîðàõ ì³æ ó÷àñíèêàìè (çàñíîâíèêàìè, àêö³îíåðàìè, ÷ëåíàìè) þðèäè÷íî¿ îñîáè àáî ì³æ þðèäè÷íîþ îñîáîþ òà ¿¿ ó÷àñíèêîì (çàñíîâíèêîì, àêö³îíåðîì, ÷ëåíîì), ó òîìó ÷èñë³ ó÷àñíèêîì, ÿêèé âèáóâ, ïîâ'ÿçàí³ ç³ ñòâîðåííÿì, ä³ÿëüí³ñòþ, óïðàâë³ííÿì àáî ïðèïèíåííÿì ä³ÿëüíîñò³ òàêî¿ þðèäè÷íî¿ îñîáè, êð³ì òðóäîâèõ ñïîð³â; 4) ñïðàâè ó ñïîðàõ, ùî âèíèêàþòü ç ïðàâî÷èí³â ùîäî àêö³é, ÷àñòîê, ïà¿â, ³íøèõ êîðïîðàòèâíèõ ïðàâ â þðèäè÷í³é îñîá³, êð³ì ïðàâî÷èí³â ó ñ³ìåéíèõ òà ñïàäêîâèõ ïðàâîâ³äíîñèíàõ; 5) ñïðàâè ó ñïîðàõ ùîäî ö³ííèõ ïàïåð³â, â òîìó ÷èñë³ ïîâ'ÿçàí³ ç ïðàâàìè íà ö³íí³ ïàïåðè òà ïðàâàìè, ùî âèíèêàþòü ç íèõ, åì³ñ³ºþ, ðîçì³ùåííÿì, îá³ãîì òà ïîãàøåííÿì ö³ííèõ ïàïåð³â, îáë³êîì ïðàâ íà ö³íí³ ïàïåðè, çîáîâ'ÿçàííÿìè çà ö³ííèìè ïàïåðàìè, êð³ì áîðãîâèõ ö³ííèõ ïàïåð³â, âëàñíèêîì ÿêèõ º ô³çè÷íà îñîáà, ÿêà íå º ï³äïðèºìöåì, òà âåêñåë³â, ùî âèêîðèñòîâóþòüñÿ ó ïîäàòêîâèõ òà ìèòíèõ ïðàâîâ³äíîñèíàõ; 6) ñïðàâè ó ñïîðàõ ùîäî ïðàâà âëàñíîñò³ ÷è ³íøîãî ðå÷îâîãî ïðàâà íà ìàéíî (ðóõîìå òà íåðóõîìå, â òîìó ÷èñë³ çåìëþ), ðåºñòðàö³¿ àáî îáë³êó ïðàâ íà ìàéíî, ÿêå (ïðàâà íà ÿêå) º ïðåäìåòîì ñïîðó, âèçíàííÿ íåä³éñíèìè àêò³â, ùî ïîðóøóþòü òàê³ ïðàâà, êð³ì ñïîð³â, ñòîðîíîþ ÿêèõ º ô³çè÷íà îñîáà, ÿêà íå º ï³äïðèºìöåì, òà ñïîð³â ùîäî âèëó÷åííÿ ìàéíà äëÿ ñóñï³ëüíèõ ïîòðåá ÷è ç ìîòèâ³â ñóñï³ëüíî¿ íåîáõ³äíîñò³, à òàêîæ ñïðàâè ó ñïîðàõ ùîäî ìàéíà, ùî º ïðåäìåòîì çàáåçïå÷åííÿ âèêîíàííÿ çîáîâ'ÿçàííÿ, ñòîðîíàìè ÿêîãî º þðèäè÷í³ îñîáè òà (àáî) ô³çè÷í³ îñîáè - ï³äïðèºìö³; 7) ñïðàâè ó ñïîðàõ, ùî âèíèêàþòü ç â³äíîñèí, ïîâ'ÿçàíèõ ³ç çàõèñòîì åêîíîì³÷íî¿ êîíêóðåíö³¿, îáìåæåííÿì ìîíîïîë³çìó â ãîñïîäàðñüê³é ä³ÿëüíîñò³, çàõèñòîì â³ä íåäîáðîñîâ³ñíî¿ êîíêóðåíö³¿, â òîìó ÷èñë³ ó ñïîðàõ, ïîâ'ÿçàíèõ ç îñêàðæåííÿì ð³øåíü Àíòèìîíîïîëüíîãî êîì³òåòó Óêðà¿íè, à òàêîæ ñïðàâè çà çàÿâàìè îðãàí³â Àíòèìîíîïîëüíîãî êîì³òåòó Óêðà¿íè ç ïèòàíü, â³äíåñåíèõ çàêîíîì äî ¿õ êîìïåòåíö³¿, êð³ì ñïîð³â, ÿê³ â³äíåñåí³ äî þðèñäèêö³¿ Âèùîãî ñóäó ç ïèòàíü ³íòåëåêòóàëüíî¿ âëàñíîñò³; 8) ñïðàâè ïðî áàíêðóòñòâî òà ñïðàâè ó ñïîðàõ ç ìàéíîâèìè âèìîãàìè äî áîðæíèêà, ñòîñîâíî ÿêîãî â³äêðèòî ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî, ó òîìó ÷èñë³ ñïðàâè ó ñïîðàõ ïðî âèçíàííÿ íåä³éñíèìè áóäü-ÿêèõ ïðàâî÷èí³â (äîãîâîð³â), óêëàäåíèõ áîðæíèêîì; ñòÿãíåííÿ çàðîá³òíî¿ ïëàòè; ïîíîâëåííÿ íà ðîáîò³ ïîñàäîâèõ òà ñëóæáîâèõ îñ³á áîðæíèêà, çà âèíÿòêîì ñïîð³â ïðî âèçíà÷åííÿ òà ñïëàòó (ñòÿãíåííÿ) ãðîøîâèõ çîáîâ'ÿçàíü (ïîäàòêîâîãî áîðãó), âèçíà÷åíèõ â³äïîâ³äíî äî Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, à òàêîæ ñïîð³â ïðî âèçíàííÿ íåä³éñíèìè ïðàâî÷èí³â çà ïîçîâîì êîíòðîëþþ÷îãî îðãàíó íà âèêîíàííÿ éîãî ïîâíîâàæåíü, âèçíà÷åíèõ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè; 9) ñïðàâè çà çàÿâàìè ïðî çàòâåðäæåííÿ ïëàí³â ñàíàö³¿ áîðæíèêà äî â³äêðèòòÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî; 10) ñïðàâè ó ñïîðàõ ùîäî îñêàðæåííÿ àêò³â (ð³øåíü) ñóá'ºêò³â ãîñïîäàðþâàííÿ òà ¿õ îðãàí³â, ïîñàäîâèõ òà ñëóæáîâèõ îñ³á ó ñôåð³ îðãàí³çàö³¿ òà çä³éñíåííÿ ãîñïîäàðñüêî¿ ä³ÿëüíîñò³, êð³ì àêò³â (ð³øåíü) ñóá'ºêò³â âëàäíèõ ïîâíîâàæåíü, ïðèéíÿòèõ íà âèêîíàííÿ ¿õí³õ âëàäíèõ óïðàâë³íñüêèõ ôóíêö³é, òà ñïîð³â, ñòîðîíîþ ÿêèõ º ô³çè÷íà îñîáà, ÿêà íå º ï³äïðèºìöåì; 11) ñïðàâè ïðî îñêàðæåííÿ ð³øåíü òðåòåéñüêèõ ñóä³â òà ïðî âèäà÷ó íàêàçó íà ïðèìóñîâå âèêîíàííÿ ð³øåíü òðåòåéñüêèõ ñóä³â, óòâîðåíèõ â³äïîâ³äíî äî Çàêîíó Óêðà¿íè "Ïðî òðåòåéñüê³ ñóäè", ÿêùî òàê³ ð³øåííÿ óõâàëåí³ ó ñïîðàõ, çàçíà÷åíèõ ó ö³é ñòàòò³; 12) ñïðàâè ó ñïîðàõ ì³æ þðèäè÷íîþ îñîáîþ òà ¿¿ ïîñàäîâîþ îñîáîþ (ó òîìó ÷èñë³ ïîñàäîâîþ îñîáîþ, ïîâíîâàæåííÿ ÿêî¿ ïðèïèíåí³) ïðî â³äøêîäóâàííÿ çáèòê³â, çàïîä³ÿíèõ þðèäè÷í³é îñîá³ ä³ÿìè (áåçä³ÿëüí³ñòþ) òàêî¿ ïîñàäîâî¿ îñîáè, çà ïîçîâîì âëàñíèêà (ó÷àñíèêà, àêö³îíåðà) òàêî¿ þðèäè÷íî¿ îñîáè, ïîäàíèì â ¿¿ ³íòåðåñàõ; 13) âèìîãè ùîäî ðåºñòðàö³¿ ìàéíà òà ìàéíîâèõ ïðàâ, ³íøèõ ðåºñòðàö³éíèõ ä³é, âèçíàííÿ íåä³éñíèìè àêò³â, ùî ïîðóøóþòü ïðàâà íà ìàéíî (ìàéíîâ³ ïðàâà), ÿêùî òàê³ âèìîãè º ïîõ³äíèìè â³ä ñïîðó ùîäî òàêîãî ìàéíà àáî ìàéíîâèõ ïðàâ ÷è ñïîðó, ùî âèíèê ç êîðïîðàòèâíèõ â³äíîñèí, ÿêùî öåé ñï³ð ï³äëÿãàº ðîçãëÿäó â ãîñïîäàðñüêîìó ñóä³ ³ ïåðåäàíèé íà éîãî ðîçãëÿä ðàçîì ç òàêèìè âèìîãàìè; 14) ñïðàâè ó ñïîðàõ ïðî çàõèñò ä³ëîâî¿ ðåïóòàö³¿, êð³ì ñïîð³â, ñòîðîíîþ ÿêèõ º ô³çè÷íà îñîáà, ÿêà íå º ï³äïðèºìöåì àáî ñàìîçàéíÿòîþ îñîáîþ; 15) ³íø³ ñïðàâè ó ñïîðàõ ì³æ ñóá'ºêòàìè ãîñïîäàðþâàííÿ; 16) ñïðàâè çà çàÿâàìè ïðî âèäà÷ó ñóäîâîãî íàêàçó, ÿêùî çàÿâíèêîì òà áîðæíèêîì º þðèäè÷íà îñîáà àáî ô³çè÷íà îñîáà - ï³äïðèºìåöü.</FONT></P>
<P class="ps7"><FONT class="fs118">×àñòèíîþ 1 ñò. 19 ÊÀÑ Óêðà¿íè âñòàíîâëåíî, ùî þðèñäèêö³ÿ àäì³í³ñòðàòèâíèõ ñóä³â ïîøèðþºòüñÿ íà ñïðàâè ó ïóáë³÷íî-ïðàâîâèõ ñïîðàõ, çîêðåìà: 1) ñïîðàõ ô³çè÷íèõ ÷è þðèäè÷íèõ îñ³á ³ç ñóá'ºêòîì âëàäíèõ ïîâíîâàæåíü ùîäî îñêàðæåííÿ éîãî ð³øåíü (íîðìàòèâíî-ïðàâîâèõ àêò³â ÷è ³íäèâ³äóàëüíèõ àêò³â), ä³é ÷è áåçä³ÿëüíîñò³, êð³ì âèïàäê³â, êîëè äëÿ ðîçãëÿäó òàêèõ ñïîð³â çàêîíîì âñòàíîâëåíî ³íøèé ïîðÿäîê ñóäîâîãî ïðîâàäæåííÿ; 2) ñïîðàõ ç ïðèâîäó ïðèéíÿòòÿ ãðîìàäÿí íà ïóáë³÷íó ñëóæáó, ¿¿ ïðîõîäæåííÿ, çâ³ëüíåííÿ ç ïóáë³÷íî¿ ñëóæáè; 3) ñïîðàõ ì³æ ñóá'ºêòàìè âëàäíèõ ïîâíîâàæåíü ç ïðèâîäó ðåàë³çàö³¿ ¿õíüî¿ êîìïåòåíö³¿ ó ñôåð³ óïðàâë³ííÿ, ó òîìó ÷èñë³ äåëåãîâàíèõ ïîâíîâàæåíü; 4) ñïîðàõ, ùî âèíèêàþòü ç ïðèâîäó óêëàäàííÿ, âèêîíàííÿ, ïðèïèíåííÿ, ñêàñóâàííÿ ÷è âèçíàííÿ íå÷èííèìè àäì³í³ñòðàòèâíèõ äîãîâîð³â; 5) çà çâåðíåííÿì ñóá'ºêòà âëàäíèõ ïîâíîâàæåíü ó âèïàäêàõ, êîëè ïðàâî çâåðíåííÿ äî ñóäó äëÿ âèð³øåííÿ ïóáë³÷íî-ïðàâîâîãî ñïîðó íàäàíî òàêîìó ñóá'ºêòó çàêîíîì; 6) ñïîðàõ ùîäî ïðàâîâ³äíîñèí, ïîâ'ÿçàíèõ ç âèáîð÷èì ïðîöåñîì ÷è ïðîöåñîì ðåôåðåíäóìó; 7) ñïîðàõ ô³çè÷íèõ ÷è þðèäè÷íèõ îñ³á ³ç ðîçïîðÿäíèêîì ïóáë³÷íî¿ ³íôîðìàö³¿ ùîäî îñêàðæåííÿ éîãî ð³øåíü, ä³é ÷è áåçä³ÿëüíîñò³ ó ÷àñòèí³ äîñòóïó äî ïóáë³÷íî¿ ³íôîðìàö³¿; 8) ñïîðàõ ùîäî âèëó÷åííÿ àáî ïðèìóñîâîãî â³ä÷óæåííÿ ìàéíà äëÿ ñóñï³ëüíèõ ïîòðåá ÷è ç ìîòèâ³â ñóñï³ëüíî¿ íåîáõ³äíîñò³; 9) ñïîðàõ ùîäî îñêàðæåííÿ ð³øåíü àòåñòàö³éíèõ, êîíêóðñíèõ, ìåäèêî-ñîö³àëüíèõ åêñïåðòíèõ êîì³ñ³é òà ³íøèõ ïîä³áíèõ îðãàí³â, ð³øåííÿ ÿêèõ º îáîâ'ÿçêîâèìè äëÿ îðãàí³â äåðæàâíî¿ âëàäè, îðãàí³â ì³ñöåâîãî ñàìîâðÿäóâàííÿ, ³íøèõ îñ³á; 10) ñïîðàõ ùîäî ôîðìóâàííÿ ñêëàäó äåðæàâíèõ îðãàí³â, îðãàí³â ì³ñöåâîãî ñàìîâðÿäóâàííÿ, îáðàííÿ, ïðèçíà÷åííÿ, çâ³ëüíåííÿ ¿õ ïîñàäîâèõ îñ³á; 11) ñïîðàõ ô³çè÷íèõ ÷è þðèäè÷íèõ îñ³á ùîäî îñêàðæåííÿ ð³øåíü, ä³é àáî áåçä³ÿëüíîñò³ çàìîâíèêà ó ïðàâîâ³äíîñèíàõ, ùî âèíèêëè íà ï³äñòàâ³ Çàêîíó Óêðà¿íè "Ïðî îñîáëèâîñò³ çä³éñíåííÿ çàêóï³âåëü òîâàð³â, ðîá³ò ³ ïîñëóã äëÿ ãàðàíòîâàíîãî çàáåçïå÷åííÿ ïîòðåá îáîðîíè", çà âèíÿòêîì ñïîð³â, ïîâ'ÿçàíèõ ³ç óêëàäåííÿì äîãîâîðó ç ïåðåìîæöåì ïåðåãîâîðíî¿ ïðîöåäóðè çàêóï³âë³, à òàêîæ çì³íîþ, ðîç³ðâàííÿì ³ âèêîíàííÿì äîãîâîð³â ïðî çàêóï³âëþ; 12) ñïîðàõ ùîäî îñêàðæåííÿ ð³øåíü, ä³é ÷è áåçä³ÿëüíîñò³ îðãàí³â îõîðîíè äåðæàâíîãî êîðäîíó ó ñïðàâàõ ïðî ïðàâîïîðóøåííÿ, ïåðåäáà÷åí³ Çàêîíîì Óêðà¿íè "Ïðî â³äïîâ³äàëüí³ñòü ïåðåâ³çíèê³â ï³ä ÷àñ çä³éñíåííÿ ì³æíàðîäíèõ ïàñàæèðñüêèõ ïåðåâåçåíü".</FONT></P>
<P class="ps7"><FONT class="fs117">Âèçíà÷åííÿ ïîíÿòòÿ ïóáë³÷íî-ïðàâîâîãî ñïîðó íàâåäåíî â ï. 2 ÷. 1 ñò. 4 ÊÀÑ Óêðà¿íè, çã³äíî ç ÿêèì ïóáë³÷íî-ïðàâîâèé ñï³ð - ñï³ð, ó ÿêîìó: õî÷à á îäíà ñòîðîíà çä³éñíþº ïóáë³÷íî-âëàäí³ óïðàâë³íñüê³ ôóíêö³¿, â òîìó ÷èñë³ íà âèêîíàííÿ äåëåãîâàíèõ ïîâíîâàæåíü, ³ ñï³ð âèíèê ó çâ'ÿçêó ³ç âèêîíàííÿì àáî íåâèêîíàííÿì òàêîþ ñòîðîíîþ çàçíà÷åíèõ ôóíêö³é; àáî õî÷à á îäíà ñòîðîíà íàäàº àäì³í³ñòðàòèâí³ ïîñëóãè íà ï³äñòàâ³ çàêîíîäàâñòâà, ÿêå óïîâíîâàæóº àáî çîáîâ'ÿçóº íàäàâàòè òàê³ ïîñëóãè âèêëþ÷íî ñóá'ºêòà âëàäíèõ ïîâíîâàæåíü, ³ ñï³ð âèíèê ó çâ'ÿçêó ³ç íàäàííÿì àáî íåíàäàííÿì òàêîþ ñòîðîíîþ çàçíà÷åíèõ ïîñëóã; àáî õî÷à á îäíà ñòîðîíà º ñóá'ºêòîì âèáîð÷îãî ïðîöåñó àáî ïðîöåñó ðåôåðåíäóìó ³ ñï³ð âèíèê ó çâ'ÿçêó ³ç ïîðóøåííÿì ¿¿ ïðàâ ó òàêîìó ïðîöåñ³ ç áîêó ñóá'ºêòà âëàäíèõ ïîâíîâàæåíü àáî ³íøî¿ îñîáè.</FONT></P>
<P class="ps7"><FONT class="fs116">Ç íàâåäåíî¿ íîðìè âáà÷àºòüñÿ, ùî íàÿâí³ñòü õî÷à á îäí³º¿ ç îáñòàâèí, íàâåäåíèõ ó ï. 2 ÷. 1 ñò. 4 ÊÀÑ Óêðà¿íè º ï³äñòàâîþ äëÿ â³äíåñåííÿ ñïîðó äî êàòåãîð³¿ ïóáë³÷íî-ïðàâîâèõ, ÿê³ â³äïîâ³äíî íàëåæàòü äî þðèñäèêö³¿ àäì³í³ñòðàòèâíèõ ñóä³â.</FONT></P>
<P class="ps7"><FONT class="fs115">Â³äïîâ³äíî äî ÷. 1 - 3 ñò. 546 ÌÊ Óêðà¿íè Ìèòíèöÿ º ìèòíèì îðãàíîì, ÿêèé ó çîí³ ñâîº¿ ä³ÿëüíîñò³ çàáåçïå÷óº âèêîíàííÿ çàâäàíü, ïîêëàäåíèõ íà îðãàíè äîõîä³â ³ çáîð³â. Ìèòíèöÿ º þðèäè÷íîþ îñîáîþ, ìàº ñàìîñò³éíèé áàëàíñ, ðàõóíêè â îðãàíàõ, ùî çä³éñíþþòü êàçíà÷åéñüêå îáñëóãîâóâàííÿ áþäæåòíèõ êîøò³â, ïå÷àòêó òà áëàíê ³ç çîáðàæåííÿì Äåðæàâíîãî Ãåðáà Óêðà¿íè òà ³ç ñâî¿ì íàéìåíóâàííÿì ³ ä³º â³äïîâ³äíî äî Êîíñòèòóö³¿ Óêðà¿íè, öüîãî Êîäåêñó, ³íøèõ íîðìàòèâíî-ïðàâîâèõ àêò³â òà íà ï³äñòàâ³ ïîëîæåííÿ, ÿêå çàòâåðäæóºòüñÿ íàêàçîì öåíòðàëüíîãî îðãàíó âèêîíàâ÷î¿ âëàäè, ùî çàáåçïå÷óº ôîðìóâàííÿ òà ðåàë³çóº äåðæàâíó ïîäàòêîâó ³ ìèòíó ïîë³òèêó. Ìèòíèöÿ º òåðèòîð³àëüíèì îðãàíîì öåíòðàëüíîãî îðãàíó âèêîíàâ÷î¿ âëàäè, ùî çàáåçïå÷óº ôîðìóâàííÿ òà ðåàë³çóº äåðæàâíó ïîäàòêîâó ³ ìèòíó ïîë³òèêó, ³ ï³äïîðÿäêîâóºòüñÿ éîìó.</FONT></P>
<P class="ps7"><FONT class="fs114">Òàêèì ÷èíîì, ìèòíèöÿ çà ñâî¿ì ïðàâîâèì ñòàòóñîì º îðãàíîì äåðæàâíî¿ âëàäè, ÿêèé çä³éñíþº ïîâíîâàæåííÿ ó ñôåð³ ìèòíî¿ ñïðàâè, ó òîìó ÷èñë³ ùîäî ñïðàâëÿííÿ ìèòíèõ ïëàòåæ³â ï³ä ÷àñ ïåðåì³ùåííÿ òîâàð³â ÷åðåç ìèòíèé êîðäîí.</FONT></P>
<P class="ps7"><FONT class="fs113">Â ñèëó ïîëîæåíü ÷. 1 ñò. 19 ÊÀÑ Óêðà¿íè íàÿâí³ñòü ñóáºêòà âëàäíèõ ïîâíîâàæåíü ó ñï³ðíèõ ïðàâîâ³äíîñèíàõ º ï³äñòàâîþ äëÿ â³äíåñåííÿ ñïîðó äî þðèñäèêö³¿ àäì³í³ñòðàòèâíèõ ñóä³â. Ïðè öüîìó, âðàõîâóþ÷è &nbsp;íàâåäåíå â ï. 2 ÷. 1 ñò. 4 ÊÀÑ Óêðà¿íè âèçíà÷åííÿ ïóáë³÷íî-ïðàâîâîãî ñïîðó, íåîáõ³äíîþ óìîâîþ â³äíåñåííÿ ñïîðó äî þðèñäèêö³¿ àäì³í³ñòðàòèâíèõ ñóä³â, íåîáõ³äíîþ óìîâîþ º çä³éñíåííÿ òàêèì ñóáºêòîì ïóáë³÷íî-óïðàâë³íñüêèõ ôóíêö³é ñàìå ó ñï³ðíèõ ïðàâîâ³äíîñèíàõ. Çä³éñíåííÿ ïóáë³÷íî-óïðàâë³íñüêèõ ôóíêö³é ïåðåäáà÷àº íàÿâí³ñòü â³äíîñèí êîíòðîëþ ÷è ï³äïîðÿäêóâàííÿ, ìîæëèâ³ñòü ñóáºêòà âëàäíèõ ïîâíîâàæåíü ïðèéìàòè ð³øåííÿ, ðîçïîðÿäæåííÿ, äàâàòè âêàç³âêè, â÷èíÿòè ä³¿, ÿê³ º îáîâÿçêîâèìè äëÿ ³íøîãî ó÷àñíèêà ïðàâîâ³äíîñèí. Òàêà îáîâÿçêîâ³ñòü çàáåçïå÷óºòüñÿ ìîæëèâ³ñòþ çàñòîñóâàííÿ ïðèìóñó ñóáºêòîì âëàäíèõ ïîâíîâàæåíü ç ìåòîþ ïðèâåäåííÿ ó âèêîíàííÿ éîãî ð³øåíü, ðîçïîðÿäæåíü, âêàç³âîê.</FONT></P>
<P class="ps7"><FONT class="fs112">ßê âñòàíîâëåíî ñóäîì, Ëüâ³âñüêîþ ìèòíèöåþ áóëî ïðèéíÿòî ïîäàòêîâå ïîâ³äîìëåííÿ ôîðìè «Ø» â³ä 27.04.2010 ¹ 30, çà ÿêèì ïîçèâà÷à çîáîâÿçàíî ñïëàòèòè øòðàô ó ñóì³ 1 221 599,09 ãðí. çà çàòðèìêó ñïëàòè ââ³çíîãî ìèòà íà 173 êàëåíäàðíèõ äí³; ïîäàòêîâå ïîâ³äîìëåííÿ ôîðìè «Ø» â³ä 27.04.2010 ¹ 31, çã³äíî ç ÿêèì ïîçèâà÷ó âèçíà÷åíî øòðàô ó ñóì³ 3 182 279,99 ãðí. çà çàòðèìêó ñïëàòè ÏÄÂ íà 173 êàëåíäàðíèõ äí³. Âêàçàí³ ïîäàòêîâ³ ïîâ³äîìëåííÿ-ð³øåííÿ îïëà÷åí³ ïîçèâà÷åì çã³äíî ïëàò³æíèõ äîðó÷åíü ¹441118 â³ä 09.06.2010ð., ¹441120 â³ä 09.06.2010ð.</FONT></P>
<P class="ps7"><FONT class="fs111">Òàêèì ÷èíîì ïîçèâà÷ ïðîñèòü ñóä ñòÿãíóòè ç â³äïîâ³äà÷à ñóìó êîøò³â, ÿê³ ñòàíîâèòü øòðàô, íàðàõîâàíèé çà çàòðèìêó ñïëàòè ââ³çíîãî ìèòà òà çà çàòðèìêó ñïëàòè ÏÄÂ.</FONT></P>
<P class="ps7"><FONT class="fs110">Ïðèéìàþ÷è ïîâ³äîìëåííÿ-ð³øåííÿ, ÿê³ º îáîâÿçêîâèìè äëÿ âèêîíàííÿ ïîçèâà÷åì, Ëüâ³âñüêà ìèòíèöÿ ÿê ñóáºêò âëàäíèõ ïîâíîâàæåíü çä³éñíþâàëà ùîäî ïîçèâà÷à ïóáë³÷íî-âëàäí³ ôóíêö³¿ ó ñôåð³ ìèòíî¿ ñïðàâè, ïîêëàäåí³ íà íå¿ Ìèòíèì êîäåêñîì Óêðà¿íè òà Ïîäàòêîâèì êîäåêñîì Óêðà¿íè.</FONT></P>
<P class="ps7"><FONT class="fs109">Ïîñòàíîâîþ Îêðóæíîãî àäì³í³ñòðàòèâíîãî ñóäó ì. Êèºâà â³ä 28.01.2015 ó ñïðàâ³ ¹ 2à-3622/11/2670 ñóä âèçíàâ ïðîòèïðàâíèìè òà ñêàñóâàâ ïîäàòêîâ³ ïîâ³äîìëåííÿ-ð³øåííÿ ôîðìè «Ø» ¹ 30 òà ¹ 31 â³ä 27 êâ³òíÿ 2010 ðîêó. Çàçíà÷åíà ïîñòàíîâà çàëèøåíà áåç çì³í óõâàëîþ Êè¿âñüêîãî àïåëÿö³éíîãî àäì³í³ñòðàòèâíîãî ñóäó â³ä 16 áåðåçíÿ 2015 ðîêó òà óõâàëîþ Âèùîãî àäì³í³ñòðàòèâíîãî ñóäó Óêðà¿íè â³ä 11 òðàâíÿ 2016 ðîêó.</FONT></P>
<P class="ps7"><FONT class="fs108">Îäíî÷àñíî ç öèì, ñóä çâåðòàº óâàãó, ùî ñòÿãíåííÿ íàäì³ðíî ñïëà÷åíèõ &nbsp;ìèòíèõ ïëàòåæ³â íå º íàëåæíèì ñïîñîáîì çàõèñòó ÿê ó ðàç³ ïîðóøåííÿ öüîãî ïðàâà ìèòíèöåþ &nbsp;øëÿõîì áåçï³äñòàâíî¿ â³äìîâè ñêëàñòè âèñíîâîê ïðî ïîâåðíåííÿ íàäì³ðíî ñïëà÷åíèõ ìèòíèõ ïëàòåæ³â, òàê ³ ó ðàç³ ïîðóøåííÿ öüîãî ïðàâà îðãàíîì êàçíà÷åéñüêî¿ ñëóæáè øëÿõîì â³äìîâè âèêîíóâàòè òàêèé âèñíîâîê ìèòíèö³. </FONT></P>
<P class="ps7"><FONT class="fs107">Îòæå, ïîçîâí³ âèìîãè îá´ðóíòîâàí³ íåçàêîíí³ñòþ ð³øåíü Ëüâ³âñüêî¿ ìèòíèö³, ïðèéíÿò³ íà âèêîíàííÿ âëàäíî-óïðàâë³íñüêèõ ôóíêö³é. Òàêèì ÷èíîì, ïîçîâí³ âèìîãè âèïëèâàþòü ç â³äíîñèí ïóáë³÷íî-ïðàâîâîãî õàðàêòåðó, â³äòàê äàíèé ñï³ð, ó÷àñíèêîì ÿêîãî º ñóáºêò âëàäíèõ ïîâíîâàæåíü, º ïóáë³÷íî-ïðàâîâèì òà, â³äïîâ³äíî, íàëåæèòü äî þðèñäèêö³¿ àäì³í³ñòðàòèâíèõ ñóä³â. &nbsp;</FONT></P>
<P class="ps7"><FONT class="fs106">Â³äïîâ³äíî äî ï. 1 ÷. 1 ñò. 231 ÃÏÊ Óêðà¿íè ãîñïîäàðñüêèé ñóä çàêðèâàº ïðîâàäæåííÿ ó ñïðàâ³, ÿêùî ñï³ð íå ï³äëÿãàº âèð³øåííþ â ïîðÿäêó ãîñïîäàðñüêîãî ñóäî÷èíñòâà.</FONT></P>
<P class="ps7"><FONT class="fs105">Ç îãëÿäó íà òå, ùî äàíèé ñï³ð íàëåæèòü äî þðèñäèêö³¿ àäì³í³ñòðàòèâíèõ ñóä³â, ñóä ïðèõîäèòü äî âèñíîâêó ïðî çàêðèòòÿ ïðîâàäæåííÿ ó ñïðàâ³ íà ï³äñòàâ³ ï. 1 ÷. 1 ñò. 231 ÃÏÊ Óêðà¿íè.</FONT></P>
<P class="ps7"><FONT class="fs104">Êåðóþ÷èñü ñò.ï.1 ÷.1 ñò. 20, 231&nbsp; &nbsp;</FONT><FONT class="fs140">Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè</FONT><FONT class="fs103">, ñóä</FONT></P>
<P class="ps5"><FONT class="fs86">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps4"><FONT class="fs101">Äàíà óõâàëà íàáèðàº çàêîííî¿ ñèëè â ïîðÿäêó, ïåðåäáà÷åíîìó ñò.235 ÃÏÊ Óêðà¿íè òà ìîæå áóòè îñêàðæåíà ó ñòðîêè, âñòàíîâëåí³ &nbsp;ñò.256 ÃÏÊ Óêðà¿íè. </FONT></P>
<P class="ps7"><FONT class="fs85"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps7"><FONT class="fs84"> 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;          Øêóðäîâà Ë.Ì.</FONT></P>
<P><FONT class="fs100">                                                  </FONT></P>
<P><FONT class="fs99">                                                  Äàòà ñêëàäàííÿ ïîâíîãî òåêñòó óõâàëè: 07.02.2018ð. </FONT></P>