Materia Organul Constatator Acte Normative 2 dreptul organului fiscal de a colecta TVA in situatia in care contribuabilul nu s-a inregistrat ca platitor TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A129 LG207/15A268 LG207/15A272 LG207/15A273 LG207/15A276L1 LG207/15A279 LG207/15A347 LG571/03A3 LG571/03A7L1 LG571/03A11L1 LG571/03A41 LG571/03A43L1lb) LG571/03A46 LG571/03A48 LG571/03A80L1 LG571/03A83 LG571/03A126L1 LG571/03A127L1 LG571/03A127L2 LG571/03A128 LG571/03A130^1L1 LG571/03A132^2L1 LG571/03A145L2 LG571/03A145L1 LG571/03A146L1la) LG571/03A152L1 LG571/03A153 LG571/03A157L2 LG571/03A296^22 LG571/03A296^21L1 LG571/03A296^18L9 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A268 LG207/15A269 LG207/15A272 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG227/15A270L1 LG227/15A316L1 LG227/15A291L1 LG571/03A125^1 LG571/03A126L1 LG571/03A127L1 LG571/03A127L2 LG571/03A128L1 LG571/03A128L2 LG571/03A152L1 LG571/03A152L2 LG571/03A152L6 LG571/03A153L1lb) 1 dreptului de deducere a cheltuielilor cu serviciile de administrare facturate de societate şi a taxei pe valoarea adăugată aferentă, în condiţiile în care societatea nu a prezentat documente care să justifice că aceste achiziţii au fost necesare activităţii societăţii şi au fost efectuate în scopul operaţiunilor taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A299L1 LG227/15A270L1 LG227/15A297 LG227/15A11L1 LG207/15A6 LG207/15A7 LG207/15A73L1 LG571/03A11L1 LG571/03A145 LG571/03A146 1 dreptului de deducere a taxei pe valoarea adăugată aferentă serviciilor facturate de socetăţile prestatoare în condiţiile în care societatea nu justifică cu documente prestarea efectivă a acestor servicii în scopul operaţiunilor taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A134^2 LG571/03A145 LG571/03A146 LG571/03A147^1 LG571/03A155 1 dreptului de deducere a TVA aferenta achiziţionării de autovehicule şi prestării de servicii în legătură cu autovehicule noi sau existente în parcul auto în condiţiile în care, societatea nu justifică cu documente necesitatea acestor cheltuieli în folosul operaţiunilor taxabile Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG82/91A6 LG571/03A11 LG571/03A19 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L3ln) LG571/03A17 LG571/03A145 LG571/03A146 LG571/03A147 LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A155 LG571/03A145^1 OG92R/03A216 OG92R/03A206 OG92R/03A207L1 OG92R/03A213L1 2 estimarea TVA in baza preturilor practicate pe piata Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128 LG571/03A134 LG571/03A137 LG571/03A140 LG571/03A145 LG571/03A148 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A7 LG207/15A14 LG207/15A73L1 LG207/15A113 LG207/15A268L1 LG207/15A269 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG207/15A279L3 LG207/15A279L4 LG287/09fara articol LG571/03A19L1 LG571/03A126L1 LG571/03A134L1 LG571/03A134L2 LG571/03A134^2L1 LG571/03A134^2L2la) LG571/03A137L1 LG571/03A140 LG571/03A140L2^1 LG571/03A149 HG44/04PT23 HG44/04PT25 2 estimarea veniturilor impozabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A41 LG571/03A46 LG571/03A46L1 LG571/03A127 LG571/03A152^2L11 LG571/03A152^2L14 LG571/03A152^2L12 LG571/03A296^22 LG571/03A48 HG44/04PT21 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21L4ll) LG571/03A128 LG571/03A137 LG571/03A140 LG571/03A148 LG82R/91A6 LG207/15A106 LG207/15A6 LG207/15A7 LG207/15A72L1 LG207/15A173 LG207/15A174 2 exigibilitatea tva aferenta livrarilor de bunuri Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21 LG571/03A134 LG571/03A137 LG571/03A140 LG571/03A145 LG571/03A146 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A11 LG571/03A51 LG571/03A53 LG571/03A128 LG571/03A134 LG571/03A134L1 LG571/03A134L2 LG571/03A137 LG571/03A140 1 exigibilitatea TVA la data la care are loc faptul generator Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG227/15A281L1 LG227/15A282L1 LG227/15A286 LG227/15A291L1 LG227/15A307L1 1 exigibilitatea TVA pentru materialele descărcate din gestiune care nu au corespondent în venituri 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 1 exigibilitatea TVA pentru prestari de servicii decontate pe baza de situatii de lucrari din care nu rezulta cu certitudine data confirmarii acestora 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 inegistrarea la organul fiscal ca platitor de TVA in situatia in care a depasit plafonul de scutire prevazut de lege Organe de inspectie fiscala din cadrul MFP si ANAF OMFP3389/11A1L1 LG227/15 LG227/15A117 LG227/15A155L1 LG227/15A137L1la) LG227/15A316L1 LG227/15A282L1 LG227/15A307L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A113 LG207/15A118L3 LG207/15A128L1 LG207/15A128L2 LG207/15A128L3 LG207/15A131 LG207/15A268 LG207/15A269 LG207/15A272 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG227/15A270L1 LG227/15A271L1 LG227/15A291L1 LG227/15A316L1 1 inregistrata in evidenta contabila si nedeclarata la fisc prin deconturile 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 1 legalitatea emiterii de catre organele de inspectie fiscala a deciziei de nemodificarea a bazei de impunere Organe de inspectie fiscala din cadrul MFP si ANAF LG30/91fara articol LG82/91A43 LG92R/03A119L1 LG241/05 1 majorări de întârziere aferente TVA: dacă organele de inspecţie fiscală în mod legal au calculat în sarcina societăţii aceste accesorii, în condiţiile în care din documentele anexate la dosarul cauzei rezultă că acestea nu au avut în vedere plăţile efectuate de societate în contul obligaţiilor datorate bugetului general consolidat al statului Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21 LG571/03A134 LG571/03A137 LG571/03A140 LG571/03A145 LG571/03A146 2 majorări de întârzire aferente TVA Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03A159 OG92/03 OU39/10A2L2 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03PT16 3 modul de calcul al accesoriilor aferente unei diferente de TVA stabilita suplimentar fata de cea evidentiata de societate Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03A159 OG92/03 OU39/10A2L2 Alte organe OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A68 OG92R/03A207L1 OG92R/03A213L1 OG92R/03A216 OG92R/03A217L1 5 modul de calcul al TVA deductibila stabilita pe baza de pro rata 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 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 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 LG207/15 LG227/15 LG571/03