|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 21 |
|
 | dacă societatea poate beneficia de exercitarea dreptului de deducere a TVA aferentã achiziţiilor efectuate, în condiţiile în care nu justifică faptul că aceste achiziţii sunt destinate operaţiunilor taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A125^1L1PT1
LG571/03A128L1
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
LG227/15A297L4
LG227/15A299L1
LG207/15A268L1
LG207/15A269
LG207/15A272L1
LG207/15A272L2la)
LG207/15A273
LG207/15A276L1
LG207/15A278
LG207/15A279L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A130
LG207/15A173
LG207/15A174
LG207/15A176
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276L1
LG207/15A279L1
OG92R/03A107L4
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG571/03A11
LG571/03A19
LG571/03A21L1
LG571/03A21L3li)
LG571/03A21L4le)
LG571/03A24L2
LG571/03A145L2
LG571/03A146L1la)
OPANAF3741/15PT11.1
OPANAF3741/15PT11.1la
OPANAF3741/15PT11.1lb | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A7L1
LG571/03A17
LG571/03A19L1
LG571/03A21L1
LG571/03A67L1
LG571/03A145L2la)
LG571/03A146L1la)
LG82R/91A6
LG207/15A6
LG207/15A119
LG207/15A277
LG207/15A279L1
LG207/15A279L5
LG241/05A9 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82/91A6
LG207/15A6
LG207/15A7L3
LG207/15A14
LG207/15A73L1
LG207/15A268L1
LG207/15A269L1
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3
LG571/03A24L19
LG571/03A128L1
LG571/03A130
LG571/03A134
LG571/03A134^1L1
LG571/03A137L1la)
LG571/03A140L1
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A155L5 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A46
LG207/15A49
LG207/15A53
LG207/15A110
LG207/15A73L1
LG207/15A173L1
LG207/15A174L1
LG207/15A174L5
LG207/15A268L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG207/15A347
LG571/03A19L1
LG571/03A21L4lm)
LG571/03A78L2
LG571/03A79
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A148
OG92R/03A23
OG92R/03A91
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A120^1L1
OG92R/03A120^1L2la) | |
| | | 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 | LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A145L2la)
LG571/03A155L5lh)
LG82R/91A26
LG207/15A269
LG207/15A279L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91A6
LG207/15A269L1
LG207/15A276L1
LG207/15A276L4
LG207/15A279L1
LG571/03A7L12ld)
LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lc)
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A67L1
LG571/03A128L1
LG571/03A128L4lb)
LG571/03A137L1la)
LG571/03A137L1lc)
LG571/03A148
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A155L19la)-ld)
LG571/03A159L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A21L4lt)
LG571/03A134^1L1
LG571/03A134^2L1
LG571/03A145L1
LG571/03A145^1
LG571/03A145L2
LG571/03A146L1
LG207/15A279L1
HG44/04PT49^2
HG44/04PT45^1L1
HG44/04PT45^1L2
OPANAF3741/15PT11.1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A46
LG207/15A49
LG207/15A93
LG207/15A106
LG207/15A113
LG207/15A118L3
LG207/15A119
LG207/15A121
LG207/15A130
LG207/15A131
LG207/15A268L1
LG207/15A269
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG207/15A352
LG227/15A11L1
LG227/15A297L4
LG227/15A298
LG227/15A299L1
LG571/03A7L12ld)
LG571/03A11L1
LG571/03A17
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3li)
LG571/03A21L4lf)
LG571/03A21L4lt)
LG571/03A24L1
LG571/03A24L2
LG571/03A67L1
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A145^1L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A49
LG207/15A53
LG207/15A73L1
LG207/15A268L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A273
LG207/15A276L1
LG207/15A276L4
LG207/15A277L3
LG207/15A277L4
LG207/15A277
LG207/15A279L1
LG207/15A279L5
LG227/15A299L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3la)
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A125^1L1
LG571/03A128L8lf)
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
LG241/05A9 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91A4
LG82R/91A6
LG207/15A113L2lb)
LG207/15A268L1
LG207/15A269L1
LG207/15A272L1
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A126
LG571/03A134L1
LG571/03A134L2
LG571/03A134^1L1
LG571/03A134^2L1
LG571/03A137
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A149
LG571/03A149L5la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A1PT37
LG207/15A73L1
LG207/15A113L1
LG207/15A113L2
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270L1
LG207/15A272L1
LG207/15A272L2la)
LG207/15A273
LG207/15A276L1
LG207/15A276L6
LG207/15A277L3
LG207/15A277L4
LG207/15A277
LG207/15A279L1
LG207/15A279L5
LG207/15A280L1
LG241/05A9
LG571/03A19L1
LG571/03A21L1
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A148lc) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A46
LG207/15A49
LG207/15A53
LG207/15A58L1
LG207/15A72L1
LG207/15A72L2
LG207/15A73L1
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270
LG207/15A272L1
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG82R/91A26
LG227/15A297
LG227/15A299L1
LG571/03A19L1
LG571/03A21L1
LG571/03A24L1
LG571/03A24L2
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A155L1
LG571/03A155 | |
| | | 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 | LG207/15A268L1
LG207/15A269
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG227/15A297L4
LG227/15A302L1la)
LG571/03A19L1
LG571/03A21L4lm)
LG571/03A145L2
LG571/03A146L1la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A46
LG207/15A49
LG207/15A72L1
LG207/15A73L1
LG207/15A268L1
LG207/15A269
LG207/15A270
LG207/15A273
LG207/15A276L1
LG207/15A276L6
LG207/15A279L1
LG227/15A11L1
LG571/03A7L12ld)
LG571/03A11L1
LG571/03A11L2
LG571/03A19L1
LG571/03A21L4le)
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A21L4lt)
LG571/03A65
LG571/03A67
LG571/03A145L1
LG571/03A145L12
LG571/03A146L1la)
LG571/03A145^1
LG571/03A155L19la)-ld)
LG82R/91A4
LG82R/91A6
LG241/05A9 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91A6
LG207/15A73L1
LG207/15A268L1
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG227/15A297
LG227/15A302L1la)
LG571/03A16
LG571/03A19L1
LG571/03A21L1
LG571/03A126
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A137
LG571/03A140
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A156
LG571/03A156^2
LG571/03A158L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7L3
LG207/15A110
LG207/15A111
LG207/15A113
LG207/15A129
LG207/15A268
LG207/15A269
LG207/15A272L1
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG207/15A279L3
LG207/15A279L4
LG571/03A16
LG571/03A19L1
LG571/03A21L1
LG571/03A145L2la)
LG571/03A146L1la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91A6
LG207/15A6
LG207/15A7L3
LG207/15A49
LG207/15A55
LG207/15A72L1
LG207/15A72L2
LG207/15A73L1
LG207/15A113
LG207/15A129
LG207/15A268
LG207/15A269
LG207/15A272
LG207/15A273
LG207/15A276
LG207/15A279L1
LG227/15A297L4la)
LG227/15A299L1
LG571/03A11L1
LG571/03A145L1
LG571/03A145L2la)
LG571/03A145L2lc)
LG571/03A146L1la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91A1
LG207/15A49
LG207/15A55
LG207/15A73L1
LG207/15A126L2
LG207/15A130L4
LG207/15A268
LG207/15A269
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A276L4
LG207/15A279L1
LG207/15A279L2
LG227/15A297L4
LG227/15A299L1
LG227/15A307L1 | |
| 1 |
|
 | dacă societatea poate beneficia de scutirea taxei pe valoarea adăugată aferentă unor livrări intracomunitare, în condiţiile în care societatea nu a făcut dovada că bunurile au părăsit teritoriul României |
| |
| 1 |
|
| datoreaza tva suplimentar dacă în condiţiile în care societatea prin contestaţie, nu aduce niciun argument în susţinerea acestor sume |
| |
| 1 |
|
| deducerea tva aferenta cheltuielilor de protocol in conditiile in care societatea inregistreaza pierdere |
| |
| 3 |
|
| deducerea TVA aferenta unui obiectiv de investitii, abandonat |
| |
| 1 |
|
| deducerea tva in conditiile in care factura nu cuprinde elementele obligatorii prevazute de lege |
| |
| 2 |
|
| deductibilitate cheltuieli si TVA fara documente justificative |
| |
| 2 |
|
| deductibilitate taxa pe valoarea adaugata |
| |
| 2 |
|
| deductibilitatea cheltuielilor cu prestari servicii pentru care nu rezulta necesitatea prestarii acestora si daca au fost efectiv prestate |
| |
| 1 |
|
| deductibilitatea fiscala a tva aferenta unor bonuri fiscale de achizitie carburanti auto |
| |
| 1 |
|
| deductibilitatea TVA aferenta achizitionarii unui autoturism |
| |
| 1 |
|
| deductibilitatea tva aferenta cheltuielilor de administrare a fondului forestier proprietatea altor persoane fizice si juridice |
| |
| 2 |
|
| deductibilitatea TVA aferenta operatiunii de inchiriere a unui imobil |
| |
| 2 |
|
| deductibilitatea TVA aferentă achiziţiilor de materiale de construcţii pentru efectuarea de reparaţii la sediul aflat în locuinţa proprietate personală a unei persoane fizice, folosită şi în scop personal |
| |
| 1 |
|
| deductibilitatea TVA aferentă unor facturi de avans înregistrate în evidenţa contabilă, în condiţiile în care societatea nu a prezentat, nici la inspecţia fiscală şi nici pe parcursul soluţionării căii administrative de atac, documente care să infirme constatările organelor de inspecţie fiscală din actul administrativ fiscal atacat |
| |
| 2 |
|
| deductibilitatea TVA in facturi reprezentand achizitii de bunuri materiale care nu sunt folosite in vederea realizarii de operatiuni impozabile |
| |
| 1 |
|
| deductibilitatea tva in situatia in care societatea nu detine cod valid de tva |
| |
| 2 |
|
| dedusă fără a avea documente justificative la bază |
| |
| 1 |
|
| drept de deducere a tva aferenta facturilor de la contribuabili inactiviI |
| |
| 1 |
|
| dreptul de deducere a taxei pe valoarea adaugata aferenta unor servicii in conditiile in care acestea nu au fost realizate de persoanele inscrise in facturi la rubrica "Furnizor |
| |
| 1 |
|
| dreptul de deducere a taxei pe valoarea adăugată aferentă prestării de servicii în condiţiile în care societatea a prezentat ulterior inspecţiei fiscale documente justificative |
| |
| 1 |
|
| dreptul de deducere a taxei pe valoarea adăugată în condiţiile în care din dosarul cauzei rezultă o altă situaţie de fapt decât cea constatată de organele de inspecţie fiscală |
| |
| 2 |
|
| dreptul de deducere a TVA aferenta achizitiei de bunuri destinate realizarii de operatiuni taxabile |
| |
| 4 |
|
| dreptul de deducere a TVA aferenta achizitiilor care nu sunt destinate utilizarii in folosul operatiunilor sale taxabile |
| |