| | Materia | Organul Constatator | Acte Normative | |
1 |
|
| accesorii aferente tva in conditiile in care stingerea obligatiilor datorate din platile efectuate este eronata |
| |
5 |
|
| accesorii aferente unor debite achitate in termen |
| |
1 |
|
| accesorii aferente unor debite datorate in conditile in care societatea contesta data de la care au fost calculate aceste accesorii |
| |
28 |
|
| accesorii aferente unor debite neachitate in termen |
| |
2 |
|
| accesorii aferente unor debite pentru care s-a solicitat compensarea |
| |
2 |
|
| accesorii calculate aferente unor obligatii fiscale care nu au fost stinse corect prin fisa de platitor |
| |
3 |
|
| accesorii calculate asupra unor debire a caror executare a fost suspendata de instanta |
| |
1 |
|
| accesorii calculate asupra unor debite a căror executare a fost suspendată de instanţă urmată de respingerea acţiunii formulată de contribuabil pe fond |
| |
3 |
|
| accesorii calculate asupra unor obligatii cuprinse intr-un act administrativ fiscal desfiintat |
| |
1 |
|
| accesorii calculate asupra unor obligatii fiscale care au fost achitate integral la termenul scadent |
| |
1 |
|
| accesorii calculate eronat pentru debite achitate in termen |
| |
1 |
|
| accesorii calculate in conditiile desfiintarii titlului de creanta |
| |
1 |
|
| accesorii calculate la debite suspendate |
| |
8 |
|
| accesorii calculate pentru debite principale stabilite prin decizii de impunere necomunicate |
| |
17 |
|
| accesorii CAS,CASS, fond somaj - anularea deciziei de impunere in vederea emiterii deciziei privind accesorii de plata |
| |
1 |
|
| accesorii datorate de la data exercitarii dreptului de deducere a taxei pe valoarea adaugata evidentiata in facturi de achizitii de bunuri si prestari de servicii pana la data stornarii acestora in conditiile in care taxa pe valoarea adaugata dedusa nu a fost destinata realizarii de operatiuni taxabile |
| |
18 |
|
| accesorii datorate pentru debite neachitate la scadenta |
| |
7 |
|
| accesorii pentru debite neachitate la termen |
| |
10 |
|
| accesorii TVA - mod de calcul |
| |
2 |
|
| accesoriile urmează soarta obligaţiilor fiscale principale. |
| |
1 |
|
| aferente obligatiilor fiscale declarate prin declaratiile de impozite si taxe |
| |
1 |
|
| aferente obligaţiilor fiscale corectate prin declaraţii rectificative |
| |
35 |
|
| aferente taxelor, impozitelor si contributiilor |
| |
1 |
|
| aferente tva in conditiile in care societatea a solicitat corectarea decontului de tva |
| |
8 |
|
| aferente unor debite neachitate in termen |
| |
3 |
|
| aferente unui debit nedatorat |
| |
2 |
|
| anularea deciziei de impunere in vederea emiterii deciziei de calcul accesorii |
| |
15 |
|
| calcularea de accesorii, masura accesorie in raport cu debitul stabilit suplimentar |
| |
6 |
|
| calculat eronat |
| |
1 |
|
| calculul de accesorii pentru plata cu intarziere a obligatiilor curente |
| |
32 |
|
| conform principiului "accesorium sequitur principale" |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A85
OG92R/03A88
OG92R/03A206 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L4lf)
LG82R/91A6
LG571/03A148
OG92R/03A206L1lc)ld)
OG92R/03A213L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A145
LG571/03A155
OG92R/03A214L1la)
OG92R/03A214L3 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A48
LG571/03A126L1la)
LG571/03A128L1
LG571/03A134^1L1
LG571/03A134^2L1
LG571/03A148lc)
OG92R/03A64
OG92R/03A65L1
OG92R/03A65L2
OG92R/03A216L1
OPANAF2906/14PT11.1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A24
LG571/03A48
LG571/03A145L1
LG571/03A145L2
LG571/03A146L1la)
HG44/04PT37
OG92R/03A67
OG92R/03A82
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG207/15A269L1
LG207/15A279L1
LG82R/91A6 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A125^1PT18
LG571/03A126L1
LG571/03A127L2
LG571/03A127L1
LG571/03A141L2lf)
LG571/03A152L1
LG571/03A152L2
LG571/03A152L6
LG571/03A153L1lb)
LG571/03A153
LG207/15A173L1
LG207/15A174L1
LG207/15A174L5
LG207/15A260
HG44/04PT62L2la)
HG44/04PT62L2lb)
OG92R/03A23L1
OG92R/03A23L2
OG92R/03A91L1
OG92R/03A91L2
OG92R/03A92
OG92R/03A92L2
OG92R/03A98L1
OG92R/03A104L1
OG92R/03A104L3
OG92R/03A107
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L2-6
OG92R/03A120^1L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A6
OG92R/03A7L2
OG92R/03A7L3
OG92R/03A13
OG92R/03A65L1
OG92R/03A65L2
OG92R/03A94
OG92R/03A109
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A120^1L1
OG92R/03A120^1L2la)
OG92R/03A206L1lc)ld)
OG92R/03A207L1
OG92R/03A213L1
OG92R/03A213L5
OG92R/03A216L1
OG92R/03A216L3
OG92R/03A216L3^1
LG571/03A24L1
LG571/03A24L2
LG571/03A41
LG571/03A46L1
LG571/03A48
LG571/03A128L1
LG571/03A129L1
LG571/03A129L2
LG571/03A137L1la)
LG571/03A140L1
LG571/03A145L1
LG571/03A146L1la)
LG571/03A159L1
LG207/15A277L4
LG287/09fara articol | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG134/10A249
LG207/15A49
LG207/15A173L1
LG207/15A174L5
LG207/15A174L1
LG207/15A267L1
LG207/15A260
LG207/15A268L1
LG207/15A268L2
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276L1
OPANAF3741/15PT2.5
OPANAF3741/15PT11.1lb
OG92R/03A119L1
OG92R/03A120
OG92R/03A120^1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A214L4
OG92R/03A216L1
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG82R/91A6
LG207/15A277L4
LG207/15A279L1
LG571/03A11L1
LG571/03A145L2la)
LG571/03A146L1la)
OPANAF3741/15PT11.1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A173L1
LG207/15A174L1
LG207/15A174L5
LG207/15A176L1
LG207/15A176L2
LG207/15A268L1
LG207/15A270
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A72L1
LG207/15A173L1
LG207/15A174L1
LG207/15A174L5
LG207/15A176L1
LG207/15A176L2
LG207/15A268L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270
LG207/15A272L1
LG207/15A272L2la)
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3ld)
LG571/03A21L3li)
LG571/03A21L3ln)
LG571/03A21L4lc)
LG571/03A21L4lt)
LG571/03A24L1
LG571/03A24L2
LG571/03A24L11
LG571/03A134
LG571/03A134^1L1
LG571/03A134^2L1
LG571/03A137
LG571/03A140L1
LG571/03A140
LG571/03A145L1
LG571/03A145L2la)
LG571/03A145^1L1
LG571/03A145^1
LG82R/91A6
LG227/15A11L1
LG227/15A281L1
LG227/15A291L1
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A120^1L1
OG92R/03A120^1L2la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A173L1
LG207/15A174L1
LG207/15A174L5
LG207/15A176L1
LG207/15A176L2
LG207/15A268L1
LG207/15A269
LG207/15A273
LG207/15A276L1
LG207/15A277L4
LG207/15A279L1
LG571/03A128L9
LG571/03A143L2la)
LG571/03A143L3
LG571/03A140L1
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A120^1L1
OG92R/03A120^1L2la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A120^1L1
OG92R/03A120^1L2la)
LG82/91A6
LG207/15A6
LG207/15A7
LG207/15A46
LG207/15A49
LG207/15A58L1
LG207/15A130
LG207/15A173L1
LG207/15A174L1
LG207/15A174L5
LG207/15A176L1
LG207/15A176L2
LG207/15A268L1
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG571/03A7L1PT2.1
LG571/03A7L1PT2.2
LG571/03A11L1
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A55L1
LG571/03A55L2lk)
LG571/03A57L1
LG571/03A57L2
LG571/03A58L1
LG571/03A145L2la)
LG571/03A145^1
LG571/03A146L1la)
LG571/03A296^18L5^1
LG571/03A296^18L9 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A21L1
LG207/15A21L2
LG207/15A153
LG207/15A173L1
LG207/15A174L1
LG207/15A176
LG207/15A176L1
LG207/15A176L2 | |