| | Materia | Organul Constatator | Acte Normative | |
22 |
|
| desfiintarea deciziei de impunere |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L2
LG571/03A21L3
LG571/03A21L4
LG571/03A55L1
LG571/03A55L2lk)
LG571/03A55L3lg)
HG44/04PT70
HG44/04PT106-108
OG92R/03A216L3 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A43
OG92R/03A44
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A213L1
OG92R/03A216L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A145
LG571/03A146
LG571/03A147^1
LG571/03A153
OG92R/03A7L2
OG92R/03A94
OG92R/03A216 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A24
LG571/03A48
LG207/15A277L1la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A216L3
OG92R/03A216L3^1
LG207/15A129
LG571/03A127
LG571/03A145L2la)
LG571/03A147 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A52L1
LG571/03A52^1L2lb(
OG92R/03A52
LG571/03A11L1
OG92R/03A6
OG92R/03A105L1
OG92R/03A67L1
OG92R/03A67L2
OPANAF3389/11
LG207/15A276
LG207/15A277
LG207/15A279L3
LG207/15A279L4
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5
LG207/15A7L3
LG207/15A129
OG92R/03A209L1
OG2/01A31
OG2/01A32 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG95/06A257
LG571/03A296^22
LG571/03A296^21
LG207/15A279
LG207/15A279L4 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A134L1
LG571/03A134^1
LG571/03A134^2
LG571/03A145
LG571/03A146
LG571/03A147
LG571/03A153
LG207/15A7
LG207/15A72L1
LG207/15A73L1
LG207/15A113
LG207/15A129
LG207/15A279L3 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A118L3
LG207/15A128L1
LG207/15A128L2
LG207/15A128L3
LG207/15A129
LG207/15A113
LG207/15A279L3 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A93
LG207/15A98
LG207/15A173
LG207/15A279L3
LG207/15A279L4
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A93
LG207/15A98
LG207/15A173
LG207/15A279L3
LG207/15A279L4
LG207/15A22
LG207/15A95
LG207/15A152
LG207/15A154
LG207/15A174
LG207/15A176
LG207/15A165
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG95/06A211
LG95/06A257L2
LG95/06A257
LG207/15A279L3
LG207/15A279L4
LG571/03A2
LG571/03A46
LG571/03A46L1
LG571/03A296L18
LG571/03A296^21
LG571/03A296^22
LG571/03A296^25 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG95/06A211
LG95/06A257
LG207/15A279L3
LG207/15A279L4
LG571/03A2
LG571/03A46
LG571/03A46L1
LG571/03A296L18
LG571/03A296^21
LG571/03A296^22
LG571/03A296^25 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG95/06A211
LG95/06A257
LG207/15A276L1
LG207/15A279L3
LG207/15A279L4
LG571/03A2
LG571/03A46L1
LG571/03A296L18
LG571/03A296^21
LG571/03A296^22
LG571/03A296^25 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG95/06A211
LG95/06A257L2
LG207/15A279L3
LG207/15A279L4
LG571/03A2
LG571/03A46L1
LG571/03A46
LG571/03A296L18
LG571/03A296^21
LG571/03A296^22
LG571/03A296^25 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG95/06A211
LG95/06A257
LG571/03A61
LG571/03A83
LG571/03A296L18
LG571/03A296^27
LG571/03A296^28
LG207/15A276L1
LG207/15A279L3
LG207/15A279L4
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7
LG207/15A279L3 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7
LG207/15A279L3 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7
LG207/15A173L1
LG207/15A174L1
LG207/15A268
LG207/15A269
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A277L3
LG207/15A279L3
LG207/15A279L4
LG571/03A11L1
LG571/03A152^2L1lh)
LG571/03A152^2L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A7PT21
LG571/03A19
LG571/03A21
LG571/03A21L4
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A145
LG571/03A146
LG571/03A67
LG207/15A277L3
LG207/15A279
LG207/15A279L3 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7L3
LG207/15A7L4
LG207/15A12
LG207/15A46
LG207/15A49
LG207/15A113L1
LG207/15A113L2
LG207/15A130
LG207/15A131L2
LG207/15A173
LG207/15A174
LG207/15A176
LG207/15A268
LG207/15A269
LG207/15A270L1
LG207/15A272
LG207/15A276L1
LG207/15A276L4
LG207/15A279L1
LG207/15A279L3
LG207/15A279L4
LG227/15A11L1
LG227/15
LG571/03A7PT12
LG571/03A55L2lk)
LG571/03A55L3lg) | |
2 |
|
| desfiintarea deciziei de impunere - neindeplinirea procedurii pentru inspectia fiscala |
| |
38 |
|
| desfiintarea deciziei de impunere intrucat din actul administrativ nu rezulta situatia de fapt |
| |
1 |
|
| |
3 |
|
| efectele unei hotarari definitive si irevocabile asupra unor obligatii de plata care sunt in stransa legatura cu cauza solutionata de instanta |
| |
1 |
|
| emiterea eronata a titlului de creanta |
| |
1 |
|
| eroare de inscriere a sumei in actul administrativ |
| |
6 |
|
| |
1 |
|
| incalcarea dreptului la apărare |
| |
1 |
|
| încălcarea dreptului de a fi ascultat - art.107 şi art.9 alin.1 din Codul de procedură fiscală |
| |
1 |
|
| intreruperea termenului de prescriptie |
| |
1 |
|
| lipsa temeiului legal din actul constatator |
| |
1 |
|
| masuri stabilite de organele de control ce nu au la baza constatari proprii |
| |
1 |
|
| neanalizarea de catre organele de inspectie fiscala a documentelor prezentate de societate |
| |
1 |
|
| neanalizarea de catre organele de inspectie fiscala a dreptului de deducere a TVA aferenta serviciilor achizitionate in functie de gradul de utilizare a acestora la realizarea de operatiuni care dau drept de deducere |
| |
1 |
|
| necompetenta cu privire la cererea de compensare a unor sume |
| |
3 |
|
| Necompetenta privind solutionarea dispozitiei de masuri |
| |
1 |
|
| nedepunerea contestatiei la organul emitent al actului atacat |
| |
4 |
|
| nemotivata, în situatia în care contestatorul nu prezinta argumente de fapt si de drept în sustinerea contestatiei sau argumentele aduse nu sunt incidente cauzei supuse solutionarii |
| |
1 |
|
| neprezentarea de catre organele de inspectie fiscala a starii de fapt si de drept |
| |
1 |
|
| nepunerea in aplicare a deciziei Ministerului Finantelor Publice |
| |
3 |
|
| neregularităţi ale actelor administrativ fiscale atacate - art.109 alin.(1)-(3) din OG nr.92/2003 |
| |
1 |
|
| neregularităţi privind avizele de inspecţie fiscală - art. 98 alin.(1) şi alin. (2) coroborat cu art.91 alin.(1) şi alin.(2) din OG nr.92/2003 |
| |