| | Materia | Organul Constatator | Acte Normative | |
1 |
|
| intreruperea termenului de prescriptie |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21
LG571/03A21L2le)
LG571/03A21L4le)
LG571/03A21L4lf)
LG571/03A21L4ll)
LG571/03A21L1
LG571/03A21L4lr)
LG571/03A21L3ld)
LG571/03A21L3la)
LG571/03A127
LG571/03A128
LG571/03A145
LG571/03A146
LG571/03A147L4
OG92R/03A23L1
OG92R/03A23L2
OG92R/03A91
OG92R/03A92 | |
1 |
|
| lipsa temeiului legal din actul constatator |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A7pct21
LG571/03A11L1
LG571/03A11L2
LG571/03A16
LG571/03A19L1
LG571/03A19L5
LG571/03A21L1
LG571/03A21L4lo)
LG571/03A21L2Ln)
LG571/03A23L1
LG571/03A23L2
LG571/03A23L5
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A155
LG207/15A269
LG207/15A270
LG207/15A276
LG207/15A279L1
HG44/04PT12
HG44/04PT24
HG44/04PT32^1
HG44/04PT38
HG44/04PT68-70^1
OG92R/03A6
OG92R/03A43
OG92R/03A46 | |
1 |
|
| masuri stabilite de organele de control ce nu au la baza constatari proprii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A49
OPANAF3741/15PT11.1la | |
1 |
|
| neanalizarea de catre organele de inspectie fiscala a documentelor prezentate de societate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A147^2 | |
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 |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A153
LG571/03A156
OG92/03A65
OG92/03A185 | |
1 |
|
| necompetenta cu privire la cererea de compensare a unor sume |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG95/06A211
LG95/06A257
LG207/15A272L1
LG571/03A2
LG571/03A52L1lb)
LG571/03A296L18
LG571/03A296^21
LG571/03A296^22
LG571/03A296^25 | |
3 |
|
| Necompetenta privind solutionarea dispozitiei de masuri |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91A6
LG207/15A73L1
LG207/15A98
LG207/15A268L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A272L1
LG207/15A272L6
LG207/15A272L2la)
LG207/15A273
LG207/15A276L1
LG207/15A276L6
LG207/15A279L1
LG227/15A272
LG227/15A304L1
LG227/15A304L2
LG571/03A16
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3
LG571/03A21L4lc)
LG571/03A128L1
LG571/03A128L4la)
LG571/03A128L4lb)
LG571/03A130
LG571/03A134L1
LG571/03A134L2
LG571/03A134^1L1
LG571/03A134^1L4
LG571/03A134^2
LG571/03A137L1lc)
LG571/03A145L2la)
LG571/03A148 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A48
LG207/15A72L1
LG207/15A72L2
LG207/15A73L1
LG207/15A73L2
LG207/15A131
LG207/15A131L2
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A272L6
LG207/15A272L1
LG207/15A272L2la)
LG207/15A276L1
LG207/15A280L1
OPANAF3741/15PT2.5
OPANAF3741/15PT5.3
OPANAF3741/15PT5.5
OMFP1040/04 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A15L3
LG571/03A19L1
LG227/15A272
HG1/16PT3
HG44/04PT8
OPANAF3741/15PT5.3
OPANAF3741/15PT5.5
OPANAF3741/15PT11.1la | |
1 |
|
| nedepunerea contestatiei la organul emitent al actului atacat |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A269L1le)
LG207/15A276L6
LG207/15A280L1
OPANAF3741/15PT2.3 | |
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 |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A45
OG92R/03A119
OG92R/03A120
OG92R/03A214
OG92R/03A216L3 | |
| | | Alte organe | OG92R/03A68
OG92R/03A44
OG92R/03A45
OG92R/03A119
OG92R/03A120
OG92R/03A214
OG92R/03A216 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A206L1lc)ld)
OG92R/03A216L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82/91A6
LG571/03A21L4lf)
LG571/03A145
LG571/03A146
LG207/15A277
LG207/15A49
LG207/15A46
LG207/15A6
LG207/15A7
OG92R/03A91
OG92R/03A92 | |
1 |
|
| neprezentarea de catre organele de inspectie fiscala a starii de fapt si de drept |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A270L1
LG227/15A281L1
LG227/15A282L1
LG227/15A291L1
LG227/15A297
LG227/15A11L1
LG207/15A46
LG207/15A73L1
LG207/15A97 | |
1 |
|
| nepunerea in aplicare a deciziei Ministerului Finantelor Publice |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A1
OG92R/03A2L3
OG92R/03A6
OG92R/03A7
OG92R/03A12
OG92R/03A213L3
OG92R/03A216L3
LG207/15A279L3
LG207/15A279L4 | |
3 |
|
| neregularităţi ale actelor administrativ fiscale atacate - art.109 alin.(1)-(3) din OG nr.92/2003 |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A53
LG207/15A130
LG207/15A272
LG207/15A277L1la)
LG207/15A277L1lb)
LG207/15A277L3 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A46
LG207/15A49
LG207/15A277 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A93
LG207/15A95
LG207/15A6
LG207/15A7
LG207/15A14
LG207/15A72L1
LG207/15A73L1
LG207/15A49
LG207/15A277L3
LG207/15A279L5
LG227/15A11L1
LG227/15A291L1
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A143 | |
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 |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A93
LG207/15A95
LG207/15A6
LG207/15A7
LG207/15A14
LG207/15A72L1
LG207/15A73L1
LG207/15A49
LG207/15A277L3
LG207/15A279L5
LG227/15A11L1
LG227/15A291L1
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A143 | |
1 |
|
| nerespectarea de catre organele de verificare fiscala a principiilor referitoare la exercitarea dreptului de apreciere si a bunei credinte |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A49
LG207/15A173L1
LG207/15A174L5
LG207/15A174L1
LG207/15A269L1
LG207/15A276L1
LG207/15A276L4
LG207/15A279L1
LG227/15A297L4
LG227/15A297
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A145L1
LG571/03A145L2
LG571/03A146L1la)
LG571/03A156L1
LG571/03A156L2
LG571/03A156L4
HG44/04PT44
HG44/04PT79L1
OG92/03A119
OG92/03A120
OG92/03A120^1L1
OPANAF3741/15PT11.1la
OPANAF3741/15PT11.1lb | |
1 |
|
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | CF
LG571R/03
OU92/03 | |
7 |
|
| nulitatea absolută a actelor administrativ fiscale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A2
LG571/03A71ld)
LG571/03A74L4
LG571/03A296^21L1
LG571/03A296^22L4
LG571/03A296^25
LG95/06A211
LG95/06A257L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7
LG207/15A113
LG207/15A46
LG207/15A277L1la)
LG207/15A277L3 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A2
LG207/15A113
LG207/15A110
LG85/14A80L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A146 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7
LG207/15A58L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276L1
LG207/15A277L1la)
LG207/15A277L3
LG207/15A279L3
LG207/15A279L4
OPANAF3741/15PT2.5
OPANAF3741/15PT11.1lb
LG241/05A9
LG134/10A249
LG134/10A250
LG571/03A26L1
HG44/04PT73
HG44/04PT74
LG227/15A304L2la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A124L2
LG207/15A130
LG207/15A72L1
LG207/15A73L1
LG207/15A276
LG207/15A6
LG207/15A55
LG207/15A269
LG227/15A137L1la)
LG227/15A138la)
LG227/15A155L1
LG227/15A156la)
LG227/15A174
LG227/15A270L1
LG227/15A282L1
LG227/15A286
LG227/15A291L1
LG227/15A323L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A113
LG207/15A49
LG207/15A124L2
LG207/15A130
LG207/15A124L2
LG207/15A131
LG227/15A270L1
LG227/15A297 | |