Materia Organul Constatator Acte Normative 2 Subventii 1 subventia de la bugetul de stat reprezentand contravaloarea cupoanelor statistice de veterani Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A134 LG571/03A155 LG82R/91A6 LG82/91A41 OPANAF519/05 1 subventie alocata de la bugetul de stat si nerestituita si accesorii aferente Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A91 285 TVA 1 - dreptul de deducere a TVA aferenta unor servicii de transport Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A145 HG44/04PT6 OG92R/03A85 OG92R/03A110 OG92R/03A119 OG92R/03A120 OG92R/03A205 OG92R/03A209 OPANAF519/05 OMFP1939/04 1 accesorii aferente TVA stabilita ca urmare a constarii unor minusuri de gestiune Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128 2 accesorii calculate pentru TVA colectata, stabilita suplimentar prin raport de inspectie fiscala, in conditiile in care societatea inregistreaza TVA de recuperat Organe de inspectie fiscala din cadrul MFP si ANAF CFA145 HG44/04PT51 HG1050/04 OG92R/03A83 OG92R/03A106 OG92R/03A115 OG92R/03A175 OG92R/03A183 OG92R/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A155 OG92R/03A216 2 accesorii TVA - mod de calcul Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128L4ld) LG571/03A145L2la) LG571/03A148 HG44/04PT7L1 OG92R/03A85 OG92R/03A88 OG92R/03A109 OG92R/03A110 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 OG92R/03A205 OG92R/03A209 OG92R/03A216 OPANAF2137/11PT11.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) LG571/03A149L1ld) LG571/03A149L5la) LG571/03A149L2 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1L1 OG92R/03A216L1 OPANAF2137/11PT11.1 5 achizitii intracomunitare de bunuri efectuate de catre o societate din Romania in conditiile in care a depasit plafonul de 10.000 euro fara a se inregistra in scopuri de TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A46L1 LG571/03A126 LG571/03A127 LG571/03A150 LG571/03A156 LG571/03A156^2 OG92R/03A206 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A46 LG571/03A126 LG571/03A127 LG571/03A153 OPANAF2137/11PT11.1 OG92R/03A119 OG92R/03A120 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A153 HG44/04 OG92R/03A206 OPANAF2137/11PT11.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A46 LG571/03A127L1 LG571/03A127L2 LG571/03A128 LG571/03A150 LG571/03A156 OG92R/03A206 OPANAF2137/11PT2.5 OPANAF2137/11PT11.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A153^1 HG44/04 OG92R/03A206L1 OPANAF2137/11PT2.5 OPANAF2137/11PT11.1 1 aferenta activitatii specific autorizate efectuate de liber profesionisti Organe de inspectie fiscala din cadrul MFP si ANAF OG7/01 LG571/03A145 LG571/03A155 OG92R/03A114 OG92R/03A176 4 aferenta aprovizionarilor care nu au la baza operatiuni reale, dovedite de instanta penala Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A129 LG571/03A134 LG571/03A137 LG571/03A140 LG571/03A145 LG571/03A150 LG571/03A155 LG82R/91A6 OG92R/03A43 OG92R/03A46 OG92R/03A110 OG92R/03A205 OG92R/03A206 OG92R/03A209 OG92R/03A213L3 OG92R/03A213L5 OPANAF519/05 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A85 OG92R/03A88 OG92R/03A110 OG92R/03A205 OG92R/03A209 OG92R/03A213L3 OG92R/03A213L5 OG92R/03214 OPANAF519/05 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A85 OG92R/03A88 OG92R/03A109 OG92R/03A110 OG92R/03A205 OG92R/03A206 OG92R/03A213L3 OG92R/03A213L5 OG92R/03A209 OG92R/03214 LG241/05 LG571/03A145 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A134 LG571/03A145 LG571/03A146 LG82/91A6 OG92R/03A120 OG92R/03A119 OG92R/03A206 1 aferenta operatiunilor de leasing Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A24 LG571/03A145 LG571/03A141 LG571/03A129 HG44/04PT22 LG82R/91A6 OG92R/03A206 OG92R/03A216 1 aferenta schimbului de bunuri cu servicii Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A155 LG571/03A107 LG571/03A108 OG92R/03A119 OG92R/03A120 1 aferenta serviciilor de inchiriere Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A128 LG571/03A146 LG571/03A155 HG44/04 3 aferenta subventiilor incasate pentru diferente de pret Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A21 LG571/03A137 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A137 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG82R/91A6 LG82/91A41 LG82/91A6 HG44/04PT12 OG92R/03A88 OG92R/03A89 OG92R/03A85 OG92R/03A110 OG92R/03A205 OG92R/03A206 OG92R/03A209 1 ajustarea dreptului de deducere pentru taxa pe valoarea adaugata dedusa initial pentru stocul de bunuri existent la data deschiderii procedurii de insolventa pe considerentul ca, de la aceasta data, societatea trebuie sa aplice masurile de simplificare Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A146 LG571/03A149 HG44/04 OG92R/03A85 OG92R/03A110 OG92R/03A120 OG92R/03A205 OG92R/03A206 OG92R/03A213L3 OG92R/03A213L5 OPANAF519/05 1 ajustarea taxei pe valoarea adaugata aferenta achizitiilor de imobile in conditiile in care au fost depuse in timpul inspectiei fiscale notificari pentru taxarea operatiunilor care au ca obiect imobilele achizitionate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A141 LG571/03A146 HG44/04 OG92/03A85 OG92/03A86 OG92/03A110 OG92R/03A85 OG92R/03A110 OG92R/03A209 OG92R/03A216 OPANAF519/05 2 ajustarea tva aferenta unei achizitii in conditiile in care aceasta nu a fost utilizata pentru realizarea de operatiuni taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24 LG571/03A149 HG44/04PT54.1 HG44/04PT54.3 OG92R/03A110 OG92R/03A205 OG92R/03A206 OG92R/03A209 OPANAF519/05PT12.1