Materia Organul Constatator Acte Normative 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 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 HG44/04A7 HG44/04PT15 HG44/04PT13 HG44/04PT21 HG44/04PT42L3 HG44/04PT48 LG571/03 LG571/03A19 LG571/03A21 LG571/03A7 LG571/03A118 LG571/03A141 OG92R/03 OG92R/03A94 OG92R/03A108 OG92R/03A115 OG92R/03A109 OG92R/03A114 OG92R/03A116 OG92R/03A119 OG92R/03A120 OG92R/03A104 1 daca aportul in natura la capitalul social al unei societati intra in sfera de aplicare a taxei pe valoarea adaugata in conditiile in care organele de inspectie fiscala nu au analizat daca acestea au fost sau nu investite in activitatea economica a societatii aportatoare. Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A128 LG571/03A145 LG571/03A11 LG571/03A148 LG571/03A149 94 daca datoreaza TVA pentru vanzarile de terenuri construibile catre personae fizice si juridice in conditiile in care a depasit plafonul de scutire de taxa pe valoarea adaugata, nu s-a inregistrat ca platitoare de TVA, nu a colectat, nu a evidentiat si nu a virat la bugetul statului taxa pe valoarea adaugata Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03 LG571/03A126 LG571/03A127 LG571/03A153 OG92R/03 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A126 LG571/03A127 LG571/03A153 HG44/04 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03 LG571/03A126 LG571/03A127 LG571/03A153 OG92/03 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03 LG571/03A126 LG571/03A127 LG571/03A153 OG92/03 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03 LG571/03A126 LG571/03A127 LG571/03A153 OG92/03 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03 LG571/03A126 LG571/03A127 LG571/03A153 OG92/03 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03 LG571/03A126 LG571/03A127 LG571/03A153 OG92/03 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03 LG571/03A126 LG571/03A127 LG571/03A153 OG92/03 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03 LG571/03A126 LG571/03A127 LG571/03A153 OG92R/03 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03 LG571/03A126 LG571/03A127 LG571/03A153 OG92R/03 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03 LG571/03A126 LG571/03A127 LG571/03A153 OG92R/03 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03 LG571/03A126 LG571/03A127 LG571/03A153 OG92R/03 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03 LG571/03A126 LG571/03A127 LG571/03A153 OG92R/03 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03 LG571/03A126 LG571/03A127 LG571/03A153 OG92R/03 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03 LG571/03A126 LG571/03A127 LG571/03A153 OG92R/03 OG92R/03A119 OG92R/03A120