Materia
Organul Constatator
Acte Normative
1
deductibilitatea fiscala a cheltuielilor cu investitii efectuate la imobile
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03
LG571/03A19
LG571/03A21
LG571/03A24
LG571/03A128
LG571/03A145
LG571/03A146
HG44/04
HG44/04PT44
OG92R/03
OG92R/03A65
OG92R/03A119
OG92R/03A120
1
deductibilitatea fiscala a cheltuielilor cu investitiile efectuate la imobile inchiriate
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03
LG571/03A19
LG571/03A21
LG571/03A24
LG571/03A128
LG571/03A145
LG571/03A146
HG44/04
HG44/04PT44
OG92R/03
OG92R/03A65
OG92R/03A119
OG92R/03A120
5
deductibilitatea fiscala a cheltuielilor cu marfurile inscrise in facturi care nu indeplinesc calitatea de document justificativ
Organe de inspectie fiscala din cadrul MFP si ANAF
OG70R/94A4
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03
OG92/03
OG92/03A105
HG1050/04PT102.4
HG1050/04
LG571/03A21
LG571/03A156
LG345/02A29
LG82R/91A6
Organe de inspectie fiscala din cadrul MFP si ANAF
OG70R/94
OG70R/94A4
OG70R/94A6
OG70R/94A2
OG70R/94A19
OU217/99A4
OU217/99A6
OU217/99A2
OU17/00A25
OU17/00A31
OG11/96A13
OG92R/03A184
OMFP519/05
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92/03A94
OG92/03A105
LG571/03A19
LG571/03A21
LG571/03A145
HG44/04PT44
HG44/04PT51
HG831/97A1
HG831/97A6
Organe de inspectie fiscala din cadrul MFP si ANAF
LG414/02
LG414/02A7
LG414/02A9
LG571/03
LG571/03A145
LG571/03A146
LG345/02
LG345/02A22
OG92R/03
OG92R/03A85
OG92R/03A216
OMF519/05
OMF519/05PT12.7
HG1050/04
3
deductibilitatea fiscala a cheltuielilor cu marfurile inscrise in facturi care nu indeplinesc conditia de document justificativ
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19
LG571/03A21
HG44/04PT12
HG44/04PT44
LG82R/91A6
HG831/97A6
Organe de inspectie fiscala din cadrul MFP si ANAF
OG70R/94
OG70R/94A4
OG70R/94A6
OG70R/94A2
OG70R/94A19
OU217/99A4
OU217/99A6
OU217/99A2
OU17/00A25
OU17/00A31
OG11/96A13
OG92R/03A184
OMFP519/05
Organe de inspectie fiscala din cadrul MFP si ANAF
HG403/00
HG403/00A1
LG82R/91
LG82R/91A6
OU17/00
OU17/00A25
OU17/00A20
OU17/00A6
1
deductibilitatea fiscala a cheltuielilor cu pierderile tehnologice
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
1
deductibilitatea fiscala a cheltuielilor cu pierderile tehnologice peste limita legala
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
1
deductibilitatea fiscala a cheltuielilor cu prestari servicii in conditiile in care acestea nu sunt justificate de un contract scris
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03
OG92R/03A183
OG92R/03A186
LG414/02
LG414/02A7
LG571/03
LG571/03A21
LG345/02
HG1050/04
HG1050/04PT102.4
OMFP519/05
OMFP519/05PT12.7
1
deductibilitatea fiscala a cheltuielilor cu prestari servicii in conditiile in care nu se justifica prestarea acestora, iar contractele nu cuprind toate datele prevazute de lege
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03
OG92R/03A119
OG92R/03A120
OG92R/03A109
OG92R/03A205
OG92R/03A216
LG571/03
LG571/03A7
LG571/03A145
LG571/03A146
HG44/04
HG44/04PT48
1
deductibilitatea fiscala a cheltuielilor cu servicii de consultanta pentru care nu se face dovada prestarii efective a serviciilor
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03
LG571/03A145
LG571/03A146
LG571/03A7
HG44/04
HG44/04PT48
OG92R/03
OG92R/03A119
OG92R/03A120
OG92R/03A109
OG92R/03A205
OG92R/03A216
2
deductibilitatea fiscala a cheltuielilor de aprovizionare cu marfuri inscrise in facturi cere nu indeplinesc calitatea de document justificativ
Organe de inspectie fiscala din cadrul MFP si ANAF
HG403/00
HG403/00A1
LG82R/91
LG82R/91A6
OU17/00
OU17/00A25
OU17/00A20
OU17/00A6
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03
LG571/03A19
LG571/03A21
LG571/03A126
LG571/03A128
LG571/03A145
1
deductibilitatea fiscala a cheltuielilor efectuate pentru lucrari de reparatii si investitii asupra mijloacelor fixe
Organe de inspectie fiscala din cadrul MFP si ANAF
HG909/97
LG81/99
LG519/02PT42
OU102/99A42
OU102/99A43
7
deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate fara a avea la baza documente justificative
Organe de inspectie fiscala din cadrul MFP si ANAF
LG32/00
OG11/96A13
OG11/96
OG61/02A12
OG61/02A14
OU17/00A2
OU217/99A4
OG70/97
HG401/00PT10.18
Organe de inspectie fiscala din cadrul MFP si ANAF
LG414/02A7
LG414/02
LG345/02A24
LG345/02A29
HG598/02
HG598/02A62
HG598/02A68
OU158/01
HG163/02A4
HG163/02
OG11/96A13
OG61/02A12
OG61/02A13
OG61/02A14
OG92R/03A108
OG92R/03A109
OG92R/03A114
OG92R/03A115
OG92R/03A121
Organe de inspectie fiscala din cadrul MFP si ANAF
LG414/02A9
HG859/02PT9.14
HG831/97A7
Organe de inspectie fiscala din cadrul MFP si ANAF
HG859/02PT9.14
LG414/02A9
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03
OG92R/03A183
OG92R/03A186
LG414/02
LG414/02A7
LG571/03
LG571/03A21
LG345/02
HG1050/04
HG1050/04PT102.4
OMFP519/05
OMFP519/05PT12.7
Organe de inspectie fiscala din cadrul MFP si ANAF
LG414/02
LG414/02A7
LG414/02A9
LG571/03
LG571/03A145
LG571/03A146
LG345/02
LG345/02A22
OG92R/03
OG92R/03A85
OG92R/03A216
OMF519/05
OMF519/05PT12.7
HG1050/04
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03
LG571/03A19
LG571/03A21
LG571/03A126
LG571/03A128
LG571/03A145
2
deductibilitatea fiscala a cheltuielilor reprezentand prestari servicii in conditiile in care nu s-a demonstrat ca acestea sunt efectuate in scopul realizarii veniturilor
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03
OG92R/03A183
OG92R/03A186
LG414/02
LG414/02A7
LG571/03
LG571/03A21
LG345/02
HG1050/04
HG1050/04PT102.4
OMFP519/05
OMFP519/05PT12.7
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03
LG571/03A145
LG571/03A146
LG571/03A7
HG44/04
HG44/04PT48
OG92R/03
OG92R/03A119
OG92R/03A120
OG92R/03A109
OG92R/03A205
OG92R/03A216
1
deductibilitatea fiscala a diferentelor de TVA din pro-rata stabilite in urma inspectiei fiscale
Organe de inspectie fiscala din cadrul MFP si ANAF
HG403/00
HG403/00A1
LG82R/91
LG82R/91A6
OU17/00
OU17/00A25
OU17/00A20
OU17/00A6
1
deductibilitatea fiscala a unor cheltuieli ce nu sunt efectuate in scopul realizarii de venituri impozabile
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03
LG571/03A145
LG571/03A146
LG571/03A7
HG44/04
HG44/04PT48
OG92R/03
OG92R/03A119
OG92R/03A120
OG92R/03A109
OG92R/03A205
OG92R/03A216
1
deductibilitatea fiscală a cheltuielilor ce nu sunt efectuate în scopul realizării de venituri impozabile