Materia Organul Constatator Acte Normative 1 dreptul de deducere a taxei pe valoarea adaugata din facturi de servicii, in conditiile in care societatea nu justifica cu documente ca aceste servicii au fost efectiv prestate Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT45 LG571/03A145 LG571/03A146 LG571/03A128 LG571/03A134 LG571/03A160 1 dreptul de deducere a taxei pe valoarea adaugata inscrisa in facturi care nu indeplinesc calitatea de document justificativ intrucat nu sunt completate in mod corect cu elementele obligatorii prevazute de lege Organe de inspectie fiscala din cadrul MFP si ANAF HG512/98PT10.5 OG3/92A19 OG3/92A25 1 dreptul de deducere a taxei pe valoarea adaugata inscrisa intr-o factura emisa de un furnizor din Uniunea Europeana, Tn conditiile Tn care la data facturarii nu exista un cod valid de TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A155 1 dreptul de deducere a TVA aferent bunurilor care nu sunt destinate realizarii de operatiuni impozabile Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91A6 LG345/02A3 LG345/02A24 LG571/03A128 LG571/03A134 LG571/03A145 LG571/03A146 6 dreptul de deducere a TVA aferent unor prestari servicii care nu au fost destinate utilizarii in folosul operatiunilor taxabile Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT48 LG571/03A19 LG571/03A21 LG571/03A129 LG571/03A145 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT46 LG571/03A145 LG571/03A146 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A129 LG571/03A145 LG571/03A146 OG92/03A183 OG92/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF HG1050/04PT102.1 LG241/05A9 LG571/03A11 LG571/03A125^1 LG571/03A125^1L2lb) LG571/03A128 LG571/03A134^1 LG571/03A134^2 LG571/03A143 LG571/03A145 LG571/03A146 LG571/03A147 LG571/03A156 OG92R/03A65 OG92R/03A94 OG92R/03A105 OG92R/03A206 OG92R/03A213L3 OG92R/03A214 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT45 LG571/03A126 OG92R/03A206 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A126 LG571/03A134 LG571/03A140 LG571/03A145 LG571/03A146 LG571/03A156 HG44/04 OG92R/03A7L2 OG92R/03A65 OG92R/03A105 OG92R/03A213L5 OG92R/03A216 4 dreptul de deducere a TVA aferenta achizitiilor care nu sunt destinate utilizarii in folosul operatiunilor sale taxabile Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT45 LG571/03A145 LG571/03A146 LG571/03A128 LG571/03A134 LG571/03A160 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A129 LG571/03A137 LG571/03A145 LG571/03A146 LG571/03A19 LG571/03A21 LG571/03A25 HG44/04 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT46 LG571/03A145 LG571/03A156 LG571/03A146 LG571/03A21 OG92R/03A85 OG92R/03A88 OG92R/03A110 OG92R/03A119 OG92R/03A120 OU91/03 1 dreptul de deducere a TVA aferenta achizitiilor de servicii care nu sunt destinate operatiunilor taxabile ale contestatoarei Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A145 LG571/03A146 LG571/03A147 OG92R/03A65 OG92R/03A91 OG92R/03A115 OG92R/03A116 OG92R/03A121 OG92R/03A216 10 dreptul de deducere a TVA aferenta achizitiilor destinate realizarii de operatiuni taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A141 LG571/03A145 LG571/03A146 OG92/03A119 OG92/03A120 OG92/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A129 LG571/03A134 LG571/03A145 LG571/03A146 LG571/03A155 OG92/03A7 OG92/03A94 OG92/03A105 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A146 LG571/03A155 OG92/03A65 OG92/03A94 OG92/03A105 OG92/03A183 OG92/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A146 LG571/03A19 LG571/03A21 OG92/03A65 OG92/03A94 OG92/03A105 OG92/03A119 OG92/03A120 OG92/03A175 OG92/03A176 OG92/03A183 OG92/03A186 OG92/03A187 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A134 LG571/03A145 HG44/04PT45 OG92/03A119 OG92/03A120 OG92/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 LG571/03A45 OG92/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A133 LG571/03A143 LG571/03A145 LG571/03A146 HG44/04 OG92/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG53/92 LG571/03A11 LG571/03A126 LG571/03A134^1 LG571/03A134^2 LG571/03A145 LG571/03A146 LG571/03A155 LG571/03A159L1lb) OG92R/03A105 OG92R/03A119 OG92R/03A120 OG92R/03A213L3 OG92R/03A216 HG1050/04 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT45 LG571/03A145 LG571/03A156 OG92R/03A65 OG92R/03A213L3 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT37 HG44/04PT38 LG571/03A48 OG92R/03A21 OG92R/03A22 OG92R/03A91 OG92R/03A98 OG92R/03A110 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A205 OG92R/03A206 OG92R/03A216 2 dreptul de deducere a TVA aferenta achizitiilor destinate realizarii investitiilor Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT45 LG571/03A126 LG571/03A127 LG571/03A134 LG571/03A137 LG571/03A141 LG571/03A145 LG571/03A146 OG92/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A11 LG571/03A65 LG571/03A126 LG571/03A127 LG571/03A134 LG571/03A145 LG571/03A146 LG571/03A153 OG92/03A94 OG92/03A186 OG92/03A175 OG92/03A179 1 dreptul de deducere a TVA aferenta achizitiilor efectuate in vederea realizarii unei investitii, in conditiile in care ulterior punerii in functiune si exploatarii acesteia societatea nu a realizat operatiuni taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A145 LG571/03A149 LG571/03A151 LG571/03A157 LG571/03A161 OG92R/03A119 OG92R/03A120 3 dreptul de deducere a TVA aferenta achizitiilor unor servicii care nu au fost destinate utilizarii in folosul operatiunilor taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A129 LG571/03A145 OG92/03A119 OG92/03A120 HG44/04PT48 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A138 LG571/03A145 LG571/03A146 LG571/03A148 OG92/03A119 OG92/03A120 OG92/03A185 1 dreptul de deducere a tva aferenta achizitionarii unor autoturisme, in conditiile in care din documentele anexate la dosarul cauzei rezulta ca acestea sunt destinate exclusiv pentru transportul rutier de persoane, au o greutate maxima autorizata care nu depaseste 3.500 kg pentru fiecare autoturism si nu au mai mult de 9 scaune de pasageri, incluzand si scaunul soferului Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145^1 OG92R/03A119 OG92R/03A205 OG92R/03A206 OG92R/03A120 OG92R/03A120^1 1 dreptul de deducere a TVA aferenta achizitionarii unui teren