Materia Organul Constatator Acte Normative 1 regularizarea TVA aferenta achizitiilor de bunuri si/sau servicii, efectuate in vederea realizarii unui obiectiv de investii Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A145 LG571/03A146 LG571/03A147^1 LG571/03A153 OG92R/03A7L2 OG92R/03A94 OG92R/03A216 1 restituirea TVA pentru constructia de locuinte la persoane fizice Organe de inspectie fiscala din cadrul MFP si ANAF Codul CivilA966 HG146/97 HG147/96 LG571R/03 1 scutire de tva pentru livrari intracomunitare de bunuri Organe de inspectie fiscala din cadrul MFP si ANAF LG30/91fara articol LG82/91A43 LG92R/03A119L1 LG241/05 1 scutirea de taxa pe valoarea adaugata pentru exportul de marfuri in conditiile in care ulterior controlului societatea a depus in sustinerea cauzei documente justificative Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7pct12 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A67L1 LG571/03A88 LG571/03A86 LG571/03A120L5 LG571/03A120L7 LG571/03A143L1la) LG571/03A143L3 LG571/03A145L2la) LG571/03A146L1la) LG571/03A159L1 LG571/03A160L2la) LG571/03A160L4 LG227/15A173L1 LG227/15A174 LG207/15A268L1 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A269L2 LG207/15A270 LG207/15A276L1 LG207/15A277 LG207/15A279L1 1 scutirea de TVA a livrarilor intracomunitare in conditiile in care societatea nu a prezentat documentul de transport prin care sa faca dovada expedierii bunurilor de pe teritoriul Romaniei Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279L1 LG207/15A279L5 LG207/15A277L1la) LG571/03A19L1 LG571/03A21L1 LG571/03A21L3ld) LG571/03A21L4lc) LG571/03A21L4lf) LG571/03A128L9 LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A143L2 LG571/03A143L3 LG571/03A156^2 LG571/03A157 1 scutirea de TVA aferenta livrarilor intracomunitare de bunuri Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21L1 LG571/03A21L4 LG571/03A128L1 LG571/03A155L19lf HG44/04PT48 LG207/15A7 LG207/15A72L2 LG207/15A113 LG207/15A129 LG207/15A279L1 LG207/15A279L3 LG207/15A279L4 OPANAF3741/15PT11.1 1 scutirea de TVA prevazuta pentru livrari intracomunitare, in conditiile in care nu au fost respectate conditiile prevazute de lege pentru acordarea acestei scutiri Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1^4 LG571/03A146 LG571/03A145 LG571/03A143 LG571/03A128 LG227/15A270L1 LG207/15A95 LG207/15A49 LG207/15A7 LG207/15A113 LG207/15A72L1 LG207/15A279 1 stabilirea bazei de impozitare a taxei pe valoarea adaugata aferenta tranzactionarii unui imobil Organe de inspectie fiscala din cadrul MFP si ANAF Codul CivilA966 HG146/97 HG147/96 LG571R/03 4 stabilirea bazei de impozitare a TVA - modul de calcul Organe de inspectie fiscala din cadrul MFP si ANAF Codul CivilA966 HG146/97 HG147/96 LG571R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG241/05 LG82/91 OG92/03A105 HG1050/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1 LG571/03A140L1 LG571/03A137L1 LG571/03A137L2la) OG92R/03A6 OG92R/03A67 OG92R/03A94 OG92R/03A216L1 LG207/15A272L1 LG207/15A273 LG207/15A279L1 LG207/15A279L2 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 2 stabilirea bazei de impozitare a TVA pentru lucrari de constructii Organe de inspectie fiscala din cadrul MFP si ANAF Codul CivilA966 HG146/97 HG147/96 LG571R/03 Organe de inspectie fiscala din cadrul MFP si ANAF OU39/10A2L2 OU88/10A1 OU92/03 LG571R/03 5 stabilirea prin estimare a bazei de impozitare a TVA 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 CF HG44/04 LG571R/03 Organe de inspectie fiscala din cadrul MFP si ANAF CF OG92/03A65 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A67 OG92R/03A6 LG571/03A11 LG571/03A128 LG571/03A134 LG571/03A137 LG571/03A140 LG571/03A150 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 1 stabilirea TVA deductibila pe baza pro ratei Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A147 1 stabilirea tva suplimentar în condiţiile în care prin contestaţie, nu aduce niciun argument în susţinerea acestei sume Organe de inspectie fiscala din cadrul MFP si ANAF CF HG44/04 LG571/03 3 stabilita suplimentar ca urmare a majorarii bazei impozabile Organe de inspectie fiscala din cadrul MFP si ANAF CF OG92/03A65 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 LG571/03A19L1 LG571/03A21L1 LG571/03A21L3ln) LG571/03A21L4 LG571/03A21L4lt) LG571/03A145^1 LG571/03A11 LG571/03A128L1 LG571/03A143L2la) LG227/15A11L1 LG227/15A297 LG227/15A299L1 1 stornarea veniturilor in conditiile in care nu se justifica realitatea operatiunii de stornare Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91A6 LG571/03A14la LG571/03A19L1 LG571/03A20 LG571/03A129L1 LG571/03A134^1 LG571/03A134^2 LG571/03A138la) LG571/03A138lb) LG207/15A268L1 LG207/15A272 LG207/15A279L1 1 Taxa pe valoarea adaugata colectata suplimentar aferenta unei facturi fiscale emisa de societatea contestatoare, neinregistrata in evidenta contabila si fiscala Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A270L1 LG227/15A281L1 LG227/15A282L1 LG227/15A291L1 LG227/15A297 LG227/15A11L1 LG207/15A46 LG207/15A73L1 LG207/15A97 1 taxa pe valoarea adăugată colectată aferentă minusurilor în gestiune stabilite la inventariere ce reprezintă operaţiune asimilată livrării cu plată Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A72L1 LG207/15A73L1 LG207/15A276L1 LG207/15A279L1 LG207/15A279L2 LG207/15A279L3 LG571/03A126L1lc) LG571/03A126L1ld) LG571/03A126L8lb) LG571/03A151L1 LG571/03A151^2L1la) LG571/03A151^2L1lb) 1 taxare inversă