Materia Organul Constatator Acte Normative 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A125^1 LG571/03A126L1 LG571/03A127L1 LG571/03A127L2 LG571/03A134^2L1L2lb) LG571/03A137L1la) LG571/03A141L2 LG571/03A150 LG571/03A153 HG44/04PT2.4 HG44/04PT23 HG44/04PT23la) HG44/04PT62L2la) OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120L2 OG92R/03A120^1 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT23 HG44/04PT56 LG571/03A140 LG571/03A147L1 OG92R/03A94 OG92R/03A98 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A94 OG92R/03A96 OG92R/03A101 OG92R/03A104 OG92R/03A205L1 OG92R/03A209L1 OG92R/03A216 4 obligatia persoanelor fizice, care obtin venituri cu caracter de continuitate din tranzactii imobiliare constand in vanzarea de constructs 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 LG571/03A11 LG571/03A126 LG571/03A127 LG571/03A137 LG571/03A141 LG571/03A153 LG571/03A160 OG92/03A7 OG92/03A119 OG92/03A120 OG92/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT56 LG571/03A7 LG571/03A126 LG571/03A127 LG571/03A128 LG571/03A140 LG571/03A153 OG92/03A88 OG92/03A179 OG92/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT3.1 HG44/04PT6 LG571/03A7 LG571/03A125^1 LG571/03A126 LG571/03A127 LG571/03A128 LG571/03A140 LG571/03A141 LG571/03A153 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A125^1 LG571/03A126 LG571/03A140 HG44/04A61 OG92R/03A17 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A205 OG92R/03A206L2 OG92R/03A213L5 OG92R/03217 2 obligatia platii TVA pentru serviciile contractate cu prestatori cu sediul in strainatate in conditiile criteriilor de teritorialitate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A129 LG571/03A133 LG571/03A141 LG571/03A145 LG571/03A150 LG571/03A157 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A133 1 obligatia reprezentantului fiscal de a colecta TVA pe operatiuni derulate de societatea straina in baza unui contract finantat din imprumuturi nerambursabile acordate de organisme internationale anterior datei la care reprezentantul fiscal a fost inregistrat ca platitor 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 1 obligatia virarii la buget a TVA inscrisa in facturi fiscale neinregistrate in evidenta contabila Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A156 LG571/03A145 OG92R/03A183 LG345/02A18 LG571/03 LG19/00 OG92R/03A109