|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 1 |
|
 | deductibilitatea tva aferenta cheltuielilor de administrare a fondului forestier proprietatea altor persoane fizice si juridice |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
LG571/03A129
LG571/03A134
LG571/03A146
LG571/03A155
OG92/03 | |
| 2 |
|
| deductibilitatea TVA aferenta operatiunii de inchiriere a unui imobil |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L1la)
LG571/03A141L2le)
OG92R/03A65
LG571/03A11
LG571/03A146L1la)
LG571/03A155
OG92R/03A206L1lc)ld) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145
LG571/03A146 | |
| 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 |
| |
| | | 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 | LG207/15A73L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG227/15A297L4la)
LG227/15A302L1la)
LG287/09fara articol | |
| 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 |
| |
| | | 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 | |
| 2 |
|
| deductibilitatea TVA in facturi reprezentand achizitii de bunuri materiale care nu sunt folosite in vederea realizarii de operatiuni impozabile |
| |
| | | 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 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3li)
LG571/03A24L1
LG571/03A24L11
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A155L19ll)
LG207/15A269
LG207/15A279
HG44/04PT70
OG92R/03A206
OG92R/03A216 | |
| 1 |
|
| deductibilitatea tva in situatia in care societatea nu detine cod valid de tva |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A134^1
LG571/03A134^2
LG571/03A137
LG571/03A150
LG571/03A156^2
LG571/03A143
LG571/03A155L5 | |
| 2 |
|
| dedusă fără a avea documente justificative la bază |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OU217/99A4
OU217/99A4L6
LG414/02A9
OU17/00A12
OU17/00A19
OU17/00A25
OG92R/03A214L4
OG92R/03A206 | |
| | | 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 |
|
| drept de deducere a tva aferenta facturilor de la contribuabili inactiviI |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7
LG207/15A113L1
LG207/15A113L2
LG207/15A118L3
LG207/15A268
LG207/15A269
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG207/15A279L3
LG207/15A279L4
LG571/03A11L1^2
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lm)
LG571/03A21L4lr)
LG571/03A28L1
LG571/03A137L1
LG571/03A137L2la)
LG571/03A140
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A155L5
LG571/03A206^21L7
OG92R/03A6
OG92R/03A7
OG92R/03A44
OG92R/03A78L5
OG92R/03A94L1
OG92R/03A94L2
OG92R/03A94L3
OG92R/03A119
OG92R/03A120
OG92R/03A120^1 | |
| 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 |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A145
LG571/03A146
LG571/03A147^1 | |
| 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 |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A145
LG571/03A146
LG571/03A147
LG571/03A147^1
OG92R/03A94
OG92R/03A6
OG92R/03A7L2 | |
| 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 |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126
LG571/03A129
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A145
LG571/03A146
LG571/03A147^1 | |
| 2 |
|
| dreptul de deducere a TVA aferenta achizitiei de bunuri destinate realizarii de operatiuni taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
LG82/91
LG571/03A134 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A21L3ln)
LG571/03A21L3li)
LG571/03A24L1
LG571/03A24L2
LG571/03A24L11
LG571/03A48
LG571/03A80L1
LG571/03A80L3
LG571/03A145L1
LG571/03A145L2
LG571/03A146L1la)
LG571/03A145^1L1
LG571/03A296^21L1
LG571/03A296^25
HG44/04PT37
HG44/04PT38
HG44/04PT39
HG44/04PT45^1L1
HG44/04PT45^1L2
HG44/04PT71^5
OG92/03A43
OG92R/03A43
OG92R/03A46
LG95/06A257L2
LG95/06A257
OU125/11A5
LG207/15A7L3
LG207/15A53
LG207/15A113L1
LG207/15A113L2
LG207/15A268
LG207/15A269L2
LG207/15A269L1
LG207/15A279
LG207/15A276L1
LG207/15A276L4
LG207/15A279L1
LG207/15A279L3
OPANAF3741/15PT11.1
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5 | |
| 4 |
|
| dreptul de deducere a TVA aferenta achizitiilor care nu sunt destinate utilizarii in folosul operatiunilor sale taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A214L1la)
OPANAF575/06A3
OPANAF575/06A4L1
LG571/03A11L1^2
LG571/03A21L1
LG571/03A21L4lr)
LG571/03A146L1la)
LG571/03A145
OG92R/03A206L1lc)ld) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A21L3ln)
LG571/03A21L3li)
LG571/03A24L1
LG571/03A24L2
LG571/03A24L11
LG571/03A48
LG571/03A80L1
LG571/03A80L3
LG571/03A145L1
LG571/03A145L2
LG571/03A146L1la)
LG571/03A145^1L1
LG571/03A296^21L1
LG571/03A296^25
HG44/04PT37
HG44/04PT38
HG44/04PT39
HG44/04PT45^1L1
HG44/04PT45^1L2
HG44/04PT71^5
OG92/03A43
OG92R/03A43
OG92R/03A46
LG95/06A257L2
LG95/06A257
OU125/11A5
LG207/15A7L3
LG207/15A53
LG207/15A113L1
LG207/15A113L2
LG207/15A268
LG207/15A269L2
LG207/15A269L1
LG207/15A279
LG207/15A276L1
LG207/15A276L4
LG207/15A279L1
LG207/15A279L3
OPANAF3741/15PT11.1
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7
LG207/15A72L1
LG207/15A72L2
LG207/15A73L1
LG207/15A73L2
LG207/15A113
LG207/15A129
LG207/15A268
LG207/15A269
LG207/15A270L1
LG207/15A272L1
LG207/15A272L2la)
LG207/15A273
LG207/15A276L1
LG207/15A276L6
LG207/15A279L1
LG207/15A279L3
LG207/15A279L4
LG207/15A347
LG227/15A297L4la)
LG227/15A299L1
LG571/03A134
LG571/03A145L1
LG571/03A145L2
LG571/03A146L1la)
LG571/03A155^1L1L2L3
LG571/03A156^2
OG92R/03A22
OG92R/03A23
OG92R/03A91L1
OG92R/03A91L2
OG92R/03A92 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A73L1
LG207/15A268
LG207/15A269
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG227/15A61lb)
LG227/15A270L1
LG227/15A297L4
LG571/03A126
LG571/03A127
LG571/03A128L1
LG571/03A141
LG571/03A145L2
LG571/03A147
LG571/03A148 | |
| 2 |
|
| dreptul de deducere a tva aferenta achizitiilor ce nu au fost utilizate in scopul operatiunilor taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A7pct12
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lm)
LG571/03A21L4ll)
LG571/03A67L1
LG571/03A128L4
LG571/03A145L2la)
LG571/03A146L1la)
HG44/04PT22
HG44/04PT48
HG44/04PT68
LG207/15A113L1
LG207/15A119
LG207/15A269L1
LG207/15A269L2
LG207/15A277
LG207/15A276
LG207/15A279L1
LG241/05A9 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A5
LG207/15A6
LG207/15A7L3
LG207/15A12
LG207/15A13
LG207/15A55
LG207/15A72L1
LG207/15A72L2
LG207/15A73L2
LG207/15A113L2
LG207/15A49
LG207/15A46
LG207/15A268
LG207/15A269
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG227/15A286
LG227/15A297L4
LG227/15A299L1 | |
| 1 |
|
| dreptul de deducere a TVA aferenta achizitiilor destinate realizarii de operatiuni taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21
LG571/03A128
LG227/15A270L1 | |
| 1 |
|
| dreptul de deducere a TVA aferenta achizitiilor unor servicii care nu au fost destinate utilizarii in folosul operatiunilor taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L2la)
LG571/03A146L1la)
OG92R/03A215L1L2 | |
| 4 |
|
| dreptul de deducere a tva aferenta achizitionarii unor autoturisme, in conditiile in care din documentele anexate la dosarul cauzei rezulta ca acestea sunt destinate exclusiv pentru transportul rutier de persoane, au o greutate maxima autorizata care nu depaseste 3.500 kg pentru fiecare autoturism si nu au mai mult de 9 scaune de pasageri, incluzand si scaunul soferului |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A145
LG571/03A146
LG571/03A147
LG571/03A147^1
OG92R/03A94
OG92R/03A6
OG92R/03A7L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A21L3ln)
LG571/03A21L3li)
LG571/03A24L1
LG571/03A24L2
LG571/03A24L11
LG571/03A48
LG571/03A80L1
LG571/03A80L3
LG571/03A145L1
LG571/03A145L2
LG571/03A146L1la)
LG571/03A145^1L1
LG571/03A296^21L1
LG571/03A296^25
HG44/04PT37
HG44/04PT38
HG44/04PT39
HG44/04PT45^1L1
HG44/04PT45^1L2
HG44/04PT71^5
OG92/03A43
OG92R/03A43
OG92R/03A46
LG95/06A257L2
LG95/06A257
OU125/11A5
LG207/15A7L3
LG207/15A53
LG207/15A113L1
LG207/15A113L2
LG207/15A268
LG207/15A269L2
LG207/15A269L1
LG207/15A279
LG207/15A276L1
LG207/15A276L4
LG207/15A279L1
LG207/15A279L3
OPANAF3741/15PT11.1
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21L3
LG571/03A21L4
LG571/03A21L4lt)
LG571/03A145^1 | |