Materia Organul Constatator Acte Normative 2 modul de calcul al accesoriilor aferente unei diferente de TVA stabilita suplimentar fata de cea evidentiata de societate Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03 LG571R/03A145 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A127 LG571/03A129 LG571/03A156 LG571/03A157 OG92/03A119 OG92/03A120 OG92/03A186 1 neacordarea dreptului de deducere a tva, in conditiile in care prin contestatia formulata societatea nu aduce argumente de fapt si drept, care sa combata si sa inlature constatarile organelor de inspectie fiscala Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A118 LG571/03A21 LG571/03A19 LG571/03A145 LG571/03A146 LG571/03A155 LG19/00A23 LG19/00A24 LG76/02A26 OG92/03A176 OG92/03A119 OG92/03A120 1 obligarea la plata TVA neinregistrata in evidenta contabila dar declarata prin decont si achitat cu OP Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A141 OG92/03A120 HG44/04PT44 1 obligatia beneficiarului de constructii montaj sa aplice masurile de simplificare pentru facturile primite de la furnizor Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A137 LG571/03A155 LG571/03A156 LG571/03A160 LG571/03A146 OG92/03A179 OG92/03A119 OG92/03A120 1 obligatia colectarii TVA aferenta veniturilor din inchiriere Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A176 1 obligatia colectarii TVA aferenta bunurilor lipsa din gestiune sau depreciate calitativ Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128 OMFP1753/04 1 obligatia colectarii TVA aferenta lucrarilor de constructii-montaj executate pentru persoane juridice neplatitoare de TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A143 LG571/03A151 LG571/03A150 LG571/03A133 LG571/03A8 HG44/04PT54.1 HG44/04PT55 OG92R/03A119 OG92R/03A120 3 obligatia colectarii TVA aferenta punerii la dispozitie cu titlu gratuit a unui imobil din patrimoniul contestatoarei pentru care s-au efectuat lucrari de modernizare precum si a unor bunuri achizitionate pentru care s-a dedus TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A129 LG571/03A137 LG571/03A140 OG92/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A155 LG571/03A160 LG571/03A127 LG571/03A128 LG571/03A137 LG571/03A49 OG61/02A12 OG61/02A13 OG92/03A183 OG92/03A115 OG92/03A116 OG92/03A121 OG92/03A175 OG26/01PT2 OG26/01PT3 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A129 LG571/03A137 LG571/03A145 LG571/03A146 OG92/03A179 OG92/03A186 HG44/04 2 obligatia colectarii TVA pentru bunuri acordate cu titlu gratuit Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A129 LG571/03A133 LG571/03A134 LG571/03A155 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128L1 OG92R/03A216L1 2 obligatia colectarii TVA pentru productia livrata ca urmare a nepunerii in aplicare a contractului de asociere in participatiune Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A127 LG571/03A128 LG571/03A134 LG571/03A137 OG92R/03A119 OG92R/03A120 OG92R/03A105 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03A127 LG571/03A130 LG571/03A156 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 3 obligatia colectarii TVA pentru servicii efectuate de prestatori din Romania pentru beneficiari cu sediul in strainatate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A133 LG571/03A141 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A133 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A127 LG571/03A129 LG571/03A133 LG571/03A140 LG571/03A155 2 obligatia colectarii TVA pentru venituri din prestari servicii ce nu au fost facturate beneficiarului Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A7 OG92/03A187 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A129 LG571/03A134 LG571/03A155 OG92/03A65 OG92/03A94 OG92/03A105 OG92/03A119 OG92/03A120 OG92/03A173 15 obligatia persoanelor fizice, care obtin venituri cu caracter de continuitate din tranzactii imobiliare constand in vanzarea de constructii noi si terenuri construibile, de a se inregistra ca platitor de TVA si de a colecta taxa pe valoarea adaugata aferenta acestor operatiuni, in situatia in care a depasit plafonul de scutire de TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A127 LG571/03A141 LG571/03A145 OG92/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A126 LG571/03A127 LG571/03A128 LG571/03A140 LG571/03A141 LG571/03A153 OG92/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03A126 LG571/03A127 LG571/03A128 LG571/03A140 LG571/03A141 LG571/03A153 Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A119 OG92/03A120 OG92/03A186 LG571/03A126 LG571/03A127 LG571/03A137 LG571/03A141 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A126 LG571/03A127 LG571/03A128 LG571/03A141 LG571/03A153 LG571/03A137 OG92/03A6 OG92/03A7 OG92/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A127 LG571/03A128 LG571/03A140 LG571/03A141 LG571/03A153 OG92/03A119 OG92/03A120 OG92/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT61 OG92/03A119 OG92/03A120 OG92/03A186 LG571/03A7 LG571/03A126 LG571/03A127 LG571/03A128 LG571/03A137 LG571/03A134 LG571/03A141 LG571/03A145 LG571/03A153 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A126 LG571/03A127 LG571/03A128 LG571/03A134 LG571/03A141 LG571/03A153 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A127 LG571/03A128 LG571/03A137 LG571/03A140 LG571/03A145 LG571/03A146 LG571/03A147 OG92R/03A119 OG92R/03A120 OG92R/03A206 HG44/04 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 CFA145 OG92R/03A119 OG92R/03A120 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT6 HG44/04PT3.1 LG571/03A7 LG571/03A125^1 LG571/03A125^1L2lb) LG571/03A127 LG571/03A128 LG571/03A140 LG571/03A141 LG571/03A153 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A205 OG92R/03A216