Materia Organul Constatator Acte Normative 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 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 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 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 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L4lf) LG82R/91A26 LG571/03A145L2la) LG571/03A146L1la) OG92R/03A206L1lc)ld) Organe de inspectie fiscala din cadrul MFP si ANAF LG95/06A208 LG95/06A211 LG95/06A257 LG207/15A6 LG207/15A7 LG207/15A73L1 LG207/15A113L1 LG207/15A113L2 LG207/15A130 LG207/15A131 LG207/15A268 LG207/15A272L1 LG207/15A273 LG207/15A276L1 LG207/15A276L4 LG207/15A279L1 LG207/15A279L3 LG207/15A279L4 LG571/03A24 LG571/03A41 LG571/03A46L1 LG571/03A48 LG571/03A145L1 LG571/03A145L2 LG571/03A146L1la) LG571/03A296^21L1 LG571/03A296^22 2 nededucerea TVA din facturi emise de un contribuabil inactiv 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 LG571/03A11 LG571/03A153 LG207/15A73L1 LG207/15A269 LG207/15A276 LG207/15A279 LG207/15A272 LG227/15A11L1 LG227/15A291L1 OPANAF3741/15PT5.1 OPANAF3741/15PT5.3 OPANAF3741/15PT9.9 1 obligarea colectarii TVA aferenta platii in natura a arendei Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A127 LG571/03A128 LG571/03A130 LG571/03A137 1 obligarea la plata a TVA declarata eronat prin decont de TVA 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) 1 obligatia aplicarii masurilor de simplificare pentru achizitiile de terenuri si bunuri imobiliare in conditiile in care furnizorul nu a mentionat "taxare inversa" pe factura Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A73L1 LG207/15A268 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A270L1 LG207/15A272 LG207/15A273 LG207/15A276L1 LG207/15A276L4 LG207/15A276L6 LG207/15A279L1 LG227/15 LG227/15A307L1 1 obligatia colectarii TVA la agentii economici neplatitori de taxa pe valoarea adaugata (societate de asigurari) care depasesc plafonul de scutire si nu depun cerere de luare in evidenta ca platitori de TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A48 LG571/03A128 LG571/03A137 LG571/03A140 LG571/03A148 LG571/03A152L1 LG571/03A152L2 LG571/03A152L6 LG571/03A153 6 obligatia colectarii TVA aferenta bunurilor lipsa din gestiune sau depreciate calitativ 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 LG571/03A48 LG571/03A126L1la) LG571/03A128L1 LG571/03A134^1L1 LG571/03A134^2L1 LG571/03A148lc) OG92R/03A64 OG92R/03A65L1 OG92R/03A65L2 OG92R/03A216L1 OPANAF2906/14PT11.1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A64 OG92R/03A65 OG92R/03A213L1 OG92R/03A216L2 LG571/03A48 LG571/03A145L1 LG571/03A145L2la) LG571/03A146L1 LG571/03A148 LG571/03A134^2 LG571/03A134^1 LG571/03A126