Materia Organul Constatator Acte Normative 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 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 LG571/03A126 LG571/03A141 LG571/03A140 LG571/03A145 LG571/03A146 HG44/04 OG92/03A65 OG92/03A94 OG92/03A105 OG92/03A176 OG92/03A183 OG92/03A186 1 dreptul de deducere a TVA in conditiile in care nu rezulta ca prestarile de servicii nu au fost realizate in folosul operatiunilor taxabile ale societatii Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A137 LG571/03A155 LG571/03A145 LG571/03A160 OG92/03A186 OG92/03A176 1 dreptul de deducere a tva inscrisa in facturi ce corespund prevederile legale 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 7 dreptul de deducere a TVA inscrisa in facturi ce nu corespund prevederilor legale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A145 LG571/03A146 LG571/03A155 OG92/03A65 OG92/03A94 OG92/03A105 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 LG571/03A146 LG571/03A151 LG571/03A155 LG571/03A157 OG92/03A175 OG92/03A179 Organe de inspectie fiscala din cadrul MFP si ANAF LG345/02A9 LG571/03A141 LG571/03A145 OG92/03A7 OG92/03A65 OG92/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A146 LG571/03A160 OG92/03A94 OG92/03A105 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A155 LG571/03A146 OG92/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A145 LG571/03A146 LG571/03A134 LG571/03A155 OG92/03A183 OG92/03A186 3 dreptul de deducere a TVA inscrisa in facturi fiscale ce nu corespund prevederilor legale (sau ce nu indeplinesc calitatea de document justificativ) Organe de inspectie fiscala din cadrul MFP si ANAF OU17/00A19 OG92R/03A66 LG571/03A128 LG571/03A66 LG571/03A11