| | Materia | Organul Constatator | Acte Normative | |
1 |
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| 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 |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A134
LG571/03A134^2
LG571/03A145
LG571/03A146
LG571/03A147^1
LG571/03A155 | |
1 |
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| 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 |
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| | | 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 |
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| estimarea TVA in baza preturilor practicate pe piata |
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| | | 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 |
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| estimarea veniturilor impozabile |
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| | | 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 |
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| exigibilitatea tva aferenta livrarilor de bunuri |
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| | | 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 |
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| exigibilitatea TVA la data la care are loc faptul generator |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91A6
LG227/15A281L1
LG227/15A282L1
LG227/15A286
LG227/15A291L1
LG227/15A307L1 | |
1 |
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| exigibilitatea TVA pentru materialele descărcate din gestiune care nu au corespondent în venituri |
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| | | 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 |
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| exigibilitatea TVA pentru prestari de servicii decontate pe baza de situatii de lucrari din care nu rezulta cu certitudine data confirmarii acestora |
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| | | 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 |
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| inegistrarea la organul fiscal ca platitor de TVA in situatia in care a depasit plafonul de scutire prevazut de lege |
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| | | 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 |
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| inregistrata in evidenta contabila si nedeclarata la fisc prin deconturile de TVA |
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| | | 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 |
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| legalitatea emiterii de catre organele de inspectie fiscala a deciziei de nemodificarea a bazei de impunere |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG30/91fara articol
LG82/91A43
LG92R/03A119L1
LG241/05 | |
1 |
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| 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 |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21
LG571/03A134
LG571/03A137
LG571/03A140
LG571/03A145
LG571/03A146 | |
2 |
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| majorări de întârzire aferente TVA |
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| | | 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 |
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| modul de calcul al accesoriilor aferente unei diferente de TVA stabilita suplimentar fata de cea evidentiata de societate |
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| | | 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 |
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| modul de calcul al TVA deductibila stabilita pe baza de pro rata |
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| | | 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 | |
| | | 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 |
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| neacordarea de către organele de inspecţie fiscală a dreptului de deducere a taxei pe valoarea adăugată pentru achiziţii intracomunitare de servicii - pentru care societatea beneficiară a serviciilor a aplicat mecanismul taxării inverse - cu menţinerea obligaţiei plăţii taxei pe valoarea adăugată, respectiv a taxei pe valoarea adăugată colectată de societate |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7
LG207/15A72L1
LG207/15A73L1
LG207/15A72L2
LG207/15A113
LG207/15A268
LG207/15A269
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A276L4
LG207/15A279L1
LG207/15A279L3
LG207/15A279L4
LG227/15A297
LG227/15A299L1
LG227/15A304L1
LG227/15A304L2
LG227/15A307L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A297
LG227/15A299L1
LG227/15A282L1
LG227/15A281L7
LG227/15A281L1 | |
2 |
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| neacordarea dreptului de deducere a tva, in conditiile in care prin contestatia formulata societatea nu aduce argumente de fapt si drept, care sa combata si sa inlature constatarile organelor de inspectie fiscala |
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