Materia
Organul Constatator
Acte Normative
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
1
obligativitatea platii tva inscrisa pe facturi emise in perioada cat societatea a fost declarata contribuabil inactiv
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A85
OG92R/03A102
OG92R/03A110
OG92R/03A119
OG92R/03A120
LG571/03A19
LG571/03A126
LG571/03A133
LG571/03A134
LG571/03A145
LG571/03A146
LG571/03A150
LG571/03A153
LG571/03A157
3
preluarea in decontul de TVA a unor sume respinse la rambursare prin Decizii de impunere anterioare controlului
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92/03A85
OG92/03A105
OG92/03A110