|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 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 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A298
LG227/15A297
LG227/15A299L1 | |
| 2 |
|
| dreptul de deducere a tva aferenta cheltuielilor cu achizitia de obiecte de iventar |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A53
LG207/15A118L3
LG207/15A154
LG207/15A173
LG207/15A174
LG207/15A176
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270L1
LG207/15A272
LG207/15A272L6
LG207/15A276L1
LG207/15A276L6
LG207/15A279L1
LG207/15A279L2
LG227/15A304L1
LG227/15A305L5la)
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lm)
LG571/03A34L1
LG571/03A128L4lb)
LG571/03A145L2la)
LG571/03A148 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7
LG207/15A72L1
LG207/15A73L1
LG207/15A113L1
LG207/15A113L2
LG207/15A131
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270L1
LG207/15A272L1
LG207/15A272L2la)
LG207/15A273
LG207/15A276L1
LG207/15A276L4
LG207/15A276L6
LG207/15A279L1
LG207/15A279L2
LG207/15A279L3
LG207/15A279L4
LG571/03A7L1
LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L2le)
LG571/03A21L3la)
LG571/03A21L3lc)
LG571/03A21L4le)
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A67L1
LG571/03A145L2la)
LG571/03A146L1la) | |
| 5 |
|
| dreptul de deducere a TVA aferenta unor achiziitii care nu au fost destinate utilizarii in folosul operatiunilor taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7
LG207/15A12
LG207/15A14
LG207/15A49
LG207/15A55
LG207/15A58L1
LG207/15A73L1
LG207/15A113L1
LG207/15A113L2
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270L1
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A276L6
LG207/15A279L1
LG227/15A281L1
LG227/15A282L1
LG227/15A297
LG227/15A297L4la)
LG227/15A299L1
LG227/15A307L1
LG571/03A11L1
LG571/03A128L1
LG571/03A137L1lc)
LG571/03A145L2la)
LG571/03A145L2lc)
LG571/03A146L1la)
LG571/03A146L1le)
LG571/03A156^2
LG571/03A157L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7
LG207/15A72L1
LG207/15A73L1
LG207/15A113L1
LG207/15A113L2
LG207/15A131
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270L1
LG207/15A272L1
LG207/15A272L2la)
LG207/15A273
LG207/15A276L1
LG207/15A276L4
LG207/15A276L6
LG207/15A279L1
LG207/15A279L2
LG207/15A279L3
LG207/15A279L4
LG571/03A7L1
LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L2le)
LG571/03A21L3la)
LG571/03A21L3lc)
LG571/03A21L4le)
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A67L1
LG571/03A145L2la)
LG571/03A146L1la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A135
LG207/15A113L2
LG207/15A268
LG207/15A269
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG207/15A279L2
LG227/15A298
LG227/15
LG571/03A127
LG571/03A145L1
LG571/03A145L2la)
LG571/03A145^1L1
LG571/03A146L1la)
LG571/03A147
LG571/03A148 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A7L2
LG207/15A7L3
LG207/15A55
LG207/15A72L1
LG207/15A73L1
LG207/15A73L2
LG207/15A72L2
LG207/15A113L2
LG207/15A268
LG207/15A269
LG207/15A270
LG207/15A272
LG207/15A276L1
LG207/15A279L1
LG571/03A134
LG571/03A134^1L1
LG571/03A134^2L1
LG571/03A137L1la)
LG571/03A140
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A155
LG571/03A156 | |
| | | 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 | |
| 4 |
|
| dreptul de deducere a TVA aferenta unor achizitii care nu au fost destinate utilizarii in folosul operatiunilor taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A111
LG207/15A126L2
LG207/15A130L4
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270L1
LG207/15A272L1
LG207/15A273
LG207/15A276L1
LG207/15A276L6
LG207/15A279L1
LG207/15A347
LG227/15A11L1
LG227/15A297L4la)
LG227/15A298
LG227/15A299L1
LG571/03A7pct21
LG571/03A11L1
LG571/03A11L2
LG571/03A11L1^4
LG571/03A19L1
LG571/03A19L5
LG571/03A21L1
LG571/03A21L3li)
LG571/03A21L4lt)
LG571/03A23L5
LG571/03A24
LG571/03A35L1
LG571/03A128L4la)
LG571/03A128L4lb)
LG571/03A129L4la)
LG571/03A129L4lb)
LG571/03A137L1
LG571/03A145L2la)
LG571/03A145^1
LG571/03A146L1la)
LG571/03A153L9
LG571/03A155L19la)-ld)
OG92R/03A22
OG92R/03A23
OG92R/03A86
OG92R/03A87
OG92R/03A91L1
OG92R/03A91L2
OG92R/03A93 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A46
LG207/15A49
LG207/15A97
LG207/15A98
LG207/15A131
LG207/15A268
LG207/15A269
LG207/15A272
LG207/15A276L1
LG207/15A273
LG207/15A279L1
LG227/15A271L3
LG227/15A286
LG227/15A297L4
LG227/15A305L5la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7L3
LG207/15A113
LG207/15A129
LG207/15A268
LG207/15A269
LG207/15A270
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG207/15A279L3
LG207/15A279L4
LG227/15A11L1
LG227/15A286
LG227/15A297L4la)
LG227/15A299L1
LG571/03A7pct21
LG571/03A11L1
LG571/03A11L2
LG571/03A19L1
LG571/03A19L5
LG571/03A21L1
LG571/03A137L1la)
LG571/03A137L1
LG571/03A145L2la)
LG571/03A146L1la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15
LG227/15
LG571/03 | |
| 1 |
|
| dreptul de deducere a TVA aferenta unor achiziţii de bunuri care nu au fost destinate utilizarii in folosul operatiunilor taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A269L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276
LG207/15A279L1
LG207/15A273
LG207/15A347
LG227/15A297L4
LG227/15A299L1
LG571/03A7pct21
LG571/03A11L1
LG571/03A134L2
LG571/03A134L3
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A156^2L1
OG92R/03A21
OG92R/03A22
OG92R/03A23
OG92R/03A91 | |
| 1 |
|
| dreptul de deducere a TVA aferenta unor cheltuieli nedeductibile fiscal |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7
LG207/15A12
LG207/15A14
LG207/15A49
LG207/15A55
LG207/15A58L1
LG207/15A73L1
LG207/15A113L1
LG207/15A113L2
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270L1
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A276L6
LG207/15A279L1
LG227/15A281L1
LG227/15A282L1
LG227/15A297
LG227/15A297L4la)
LG227/15A299L1
LG227/15A307L1
LG571/03A11L1
LG571/03A128L1
LG571/03A137L1lc)
LG571/03A145L2la)
LG571/03A145L2lc)
LG571/03A146L1la)
LG571/03A146L1le)
LG571/03A156^2
LG571/03A157L2 | |
| 2 |
|
| dreptul de deducere a tva aferenta unor servicii pentru care nu s-a putut stabili reaalitatea tranzactiilor efectuate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
LG82/91
LG571/03A134 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82/91A6
LG571/03A11
LG571/03A134
LG571/03A134^1
LG571/03A134^1L7
LG571/03A134^2
LG571/03A130^1L1
LG571/03A132^2L1
LG571/03A135L3
LG571/03A145
LG571/03A146
LG571/03A150
LG571/03A157 | |
| 1 |
|
| dreptul de deducere a TVA aferentă achiziţiilor pentru care nu s-a analizat dacă au fost utilizate în scopul operaţiunilor taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A214L1la)
LG571/03A21
LG571/03A21L4lm)
LG571/03A145L2la)
LG571/03A145L1
LG571/03A21L4lf)
LG82R/91A6
OG92R/03A216
LG571/03A19L1
OG92R/03A216L3
OG92R/03A206L2
OG92R/03A206L1 | |