| | Materia | Organul Constatator | Acte Normative | |
12 |
|
| dreptul de deducere a TVA aferenta serviciilor de consultanta si asistenta tehnica, marketing, studii de piata, servicii informatice |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A133 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A133 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A133 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A134
LG571/03A145
OG92/03A65
OG92/03A94
OG92/03A105
OG92/03A186 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145
LG571/03A146 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A119
OG92R/03A120
LG571/03A145
LG571/03A155 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145
LG571/03A146 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04PT46
LG571/03A146
LG571/03A145
LG571/03A141
LG571/03A126
OG92/03A179 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145
LG571/03A146
LG571/03A127 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145
LG571/03A146
HG44/04PT46
OG92/03A119
OG92/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145
LG571/03A146
HG44/04PT46 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A141
LG571/03A155
LG571/03A145
OG92R/03A119
OG92R/03A120 | |
1 |
|
| dreptul de deducere a TVA aferenta serviciilor de consultanta si asistenta tehnica, marketing, studii de piata, servicii informatice si alte prestari servicii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04PT46
LG571/03A145
LG571/03A146 | |
1 |
|
| dreptul de deducere a TVA aferenta unor achiziitii care nu au fost destinate utilizarii in folosul operatiunilor taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A134
LG571/03A145
LG571/03A146
LG571/03A160 | |
1 |
|
| dreptul de deducere a tva aferenta unor comisioane de intermediere si de inchiriere a unor servicii de consultanta, administrare, evaluare, promovare si publicitate, precum si a altor prestari de servicii, in conditiile in care societatea nu justifica cu documente ca aceste servicii au fost efectiv prestate si destinate realizarii de operatiuni taxabile |
| |
| | | 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 | |
1 |
|
| dreptul de deducere a tva aferenta unor facturi care nu au fost corectate in conformitate cu prevederile legale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A128
LG571/03A128L9
LG571/03A134
LG571/03A143
LG571/03A143L2la)
LG571/03A145
LG571/03A155
LG571/03A156
LG571/03A159
HG44/04
OG92R/03A119
OG92R/03A120
OG92R/03A205
OG92R/03A206
OG92R/03A209
OG92R/03A213L5
OG92R/03A216 | |
1 |
|
| dreptul de deducere a TVA aferenta unor lucrari care nu sunt destinate utilizarii in folosul operatiunilor sale taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A128
LG571/03A128L9
LG571/03A134
LG571/03A143
LG571/03A143L2la)
LG571/03A145
LG571/03A155
LG571/03A156
LG571/03A159
HG44/04
OG92R/03A119
OG92R/03A120
OG92R/03A205
OG92R/03A206
OG92R/03A209
OG92R/03A213L5
OG92R/03A216 | |
5 |
|
| dreptul de deducere a TVA aferenta unor operatiuni care nu au legatura cu activitatea economica a societatii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571R/03A145 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG345/02A24 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG17/00A19 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126
LG571/03A127
LG571/03A145 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A145
OG92/03A65
OG92/03A94
OG92/03A105
OG92/03A186 | |
2 |
|
| dreptul de deducere a TVA aferenta unor operatiuni care nu sunt achizitionate in folosul operatiunilor sale taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145
OG92/03A175
OG92/03A176 | |
| | | 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 | |
2 |
|
| dreptul de deducere a TVA aferenta unor prestari servicii care nu au fost destinate utilizarii in folosul operatiunilor taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
LG571/03A11
LG571/03A145
LG571/03A146
OG92R/03A105
OG92R/03A216 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04PT45
HG44/04PT79L1
LG571/03A11
LG571/03A126
LG571/03A145
LG571/03A146
LG571/03A155
OG92R/03A65
OG92R/03A105
OG92R/03A213L5
OG92R/03A216 | |
2 |
|
| dreptul de deducere a TVA aferenta unor servicii care nu sunt destinate utilizarii in folosul operatiunilor sale taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04PT44
HG44/04PT22
HG44/04PT48
LG571/03A11
LG571/03A19
LG571/03A21
LG571/03A129
LG571/03A137
LG82/91A6
OG92R/03A206
OG92R/03A216
OG92R/03A105
OG92R/03A119
OG92R/03A120
OG92R/03214 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
LG571/03A11
LG571/03A134
LG571/03A145
LG571/03A146
OG92/03A105
OG92R/03A119
OG92R/03A120
OG92R/03A216 | |
1 |
|
| dreptul de deducere a TVA evidentiata in facturi pentru care nu a fost prezentat originalul |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21
LG571/03A127
LG571/03A134
LG571/03A145
LG571/03A146
LG571/03A155
OG92/03A120
OG92/03A176
OG92/03A186 | |
3 |
|
| dreptul de deducere a TVA fara a avea la baza documente justificative |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04PT44
HG44/04PT48
LG571/03A19
LG571/03A21
LG571/03A24
LG571/03A145
LG571/03A155
LG571/03A160
OG92/03A65
OG92/03A94
OG92/03A119
OG92/03A120
OG92/03A105
OG92/03A186 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A65
OG92/03A94
OG92/03A105
OG92/03A119
OG92/03A120
OG92/03A176
OG92/03A183
OG92/03A186 | |
| | | 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 | |
3 |
|
| dreptul de deducere a TVA in conditiile in care documentele justificative sunt prezentate ulterior inspectiei fiscale |
| |