Materia Organul Constatator Acte Normative 2 colectarea tva aferenta bunurilor constatate lipsa in gestiune Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 HG44/04PT44 LG571/03 LG571/03A11 LG571/03A146 LG571/03A145 LG571/03A147 LG571/03A147^1 OG92R/03 OG92R/03A43 OG92R/03A48 OG92R/03A102 OG92R/03A101 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 HG44/04PT6L6 HG44/04PT23 LG571/03 LG571/03A19 LG571/03A21 LG571/03A125L1PT6 LG571/03A128 OG92R/03 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216 2 colectarea TVA aferenta diferentei de venituri impozabile nefacturata Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A126 LG571/03A160 OG92R/03 OG92R/03A65 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A11 LG571/03A145 LG571/03A134 OG92R/03 OG92R/03A119 OG92R/03A120 1 colectarea tva aferenta formularelor cu regim special neidentificate sau neinregistrate in jurnalele de taxa pe valoarea adaugata Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A126 LG571/03A160 OG92R/03 OG92R/03A65 1 colectarea TVA aferenta veniturilor din cedarea de imobilizari corporale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A128 LG571/03A148 LG571/03A149 LG571/03A155 HG44/04 OG92R/03 1 colectarea tva aferenta veniturilor neevidentiate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A11 LG571/03A145 LG571/03A134 OG92R/03 OG92R/03A119 OG92R/03A120 4 colectarea TVA aferentă operaţiunilor pentru care nu se justifica scutirea Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A129 LG571/03A134^1 LG571/03A134^2 LG571/03A137 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A129 LG571/03A134^1 LG571/03A134^2 LG571/03A137 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A129 LG571/03A134^1 LG571/03A134^2 LG571/03A137 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A129 LG571/03A134^1 LG571/03A134^2 LG571/03A137 1 colectarea tva de pe facturi de reamenajare a unui spatiu inchiriat, emise catre proprietarul cladirii Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 HG44/04PT22 LG571/03 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A146 OG92R/03 OG92R/03A119 OG92R/03A120 5 colectarea TVA la momentul emiterii facturii Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A134 LG571/03A129 OG92R/03 OG92R/03A119 OG92R/03A120 LG571/03A145 LG571/03A155 Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A129 LG571/03A134 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A129 LG571/03A134 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A129 LG571/03A134 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A129 LG571/03A134 OG92R/03 6 colectarea TVA pentru operatiuni pentru care nu se face dovada ca sunt scutite Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A134 LG571/03A129 OG92R/03 OG92R/03A119 OG92R/03A120 LG571/03A145 LG571/03A155 Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A129 LG571/03A134 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A129 LG571/03A134 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A129 LG571/03A134 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A129 LG571/03A134 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A11 LG571/03A126 LG571/03A133 LG571/03A134^1 LG571/03A134^2 LG571/03A145 LG571/03A146 LG571/03A150 LG571/03A155 LG571/03A156L4 OG92R/03 OG92R/03A106 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 5 colectata aferenta unor lucrari de investitii finantate din fonduri publice Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A134 LG571/03A129 OG92R/03 OG92R/03A119 OG92R/03A120 LG571/03A145 LG571/03A155 Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A129 LG571/03A134 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A129 LG571/03A134 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A129 LG571/03A134 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A129 LG571/03A134 OG92R/03 5 colectata in cazul refacturarii unor servicii prestate de diversi furnizori Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A134 LG571/03A129 OG92R/03 OG92R/03A119 OG92R/03A120 LG571/03A145 LG571/03A155 Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A129 LG571/03A134 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A129 LG571/03A134 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A129 LG571/03A134 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG15/90 LG571/03 LG571/03A129 LG571/03A134 OG92R/03 1 contestaţia poate fi respinsă ca neîntemeiată, în situaţia în care argumentele de fapt şi de drept prezente în susţinerea contestaţiei nu sunt de natură să modifice cele dispuse prin actul administrativ fiscal atacat