MateriaOrganul ConstatatorActe Normative
1
Hide details for  daca in mod legal organele de inspectie fiscala au modificat baza de impozitare si au stabilit TVA colectata daca in mod legal organele de inspectie fiscala au modificat baza de impozitare si au stabilit TVA colectata suplimentara, in conditiile in care intre vanzator si cumparatori nu exista relatie de afiliere
Organe de inspectie fiscala din cadrul MFP si ANAFLG207/15A268L1
LG207/15A269L1
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG207/15A279L2
LG227/15A11L1
LG227/15A11L5
LG227/15A286
5
Hide details for  daca in mod legal organele de inspectie fiscala au reîncadrat operaţiunile de achiziţii de bunuri şi nu au daca in mod legal organele de inspectie fiscala au reîncadrat operaţiunile de achiziţii de bunuri şi nu au acordat drept de deducere pentru TVA aferentă in conditiile in care documentele si argumentele prezentate in sustinerea contestatiei nu sunt de natura sa modifice constatarile din raportul de inspectie fiscala
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A19
LG571/03A21
LG571/03A146
LG571/03A145
LG571/03A140
LG571/03A137
LG571/03A128
LG227/15A297
Organe de inspectie fiscala din cadrul MFP si ANAFLG207/15A5
LG207/15A6
LG207/15A7
LG207/15A12
LG207/15A13
LG207/15A46
LG207/15A49
LG207/15A55
LG207/15A73L1
LG207/15A97
LG207/15A129
LG207/15A268L1
LG207/15A269
LG207/15A270L1
LG207/15A272
LG207/15A273L2
LG207/15A276L1
LG207/15A279L1
LG227/15A11L11
LG227/15A11L12
LG227/15A281L7
LG227/15A297L8
LG227/15A299L1
Organe de inspectie fiscala din cadrul MFP si ANAFLG82R/91A6
LG207/15A72L1
LG207/15A72L2
LG207/15A73L1
LG207/15A268
LG207/15A269
LG207/15A270
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A145L1
LG571/03A145L2la)
LG571/03A145L2lc)
LG571/03A146L1la)
Organe de inspectie fiscala din cadrul MFP si ANAFLG82/91
LG207/15A6
LG207/15A7
LG207/15A7L3
LG207/15A7L4
LG207/15A72L1
LG227/15A11L1
LG571/03A11L1
LG571/03A64L1
LG571/03A65
LG571/03A134
LG571/03A137
LG571/03A145
LG571/03A156
LG571/03A158L1
LG571/03A147L1
HG44/04PT75L1
HG44/04PT83
Organe de inspectie fiscala din cadrul MFP si ANAFLG82R/91A6
LG207/15A268
LG207/15A269
LG207/15A270
LG207/15A272L1
LG207/15A272L2la)
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
4
Hide details for  daca in mod legal organele de inspectie fiscala au respins la rambursare TVA aferenta unor achizitii de bunur daca in mod legal organele de inspectie fiscala au respins la rambursare TVA aferenta unor achizitii de bunuri si servicii, in conditiile in care societatea nu justifica faptul ca achiziile respective au fost efectuate in scopul operatiunilor sale taxabile
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A11L1
LG571/03A145L1
LG571/03A145L2
LG571/03A145L4
OG92R/03A65L1
Organe de inspectie fiscala din cadrul MFP si ANAFOG92R/03A6
OG92R/03A7L2
OG92R/03A7L3
OG92R/03A13
OG92R/03A65L1
OG92R/03A65L2
OG92R/03A94
OG92R/03A109
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A120^1L1
OG92R/03A120^1L2la)
OG92R/03A206L1lc)ld)
OG92R/03A207L1
OG92R/03A213L1
OG92R/03A213L5
OG92R/03A216L1
OG92R/03A216L3
OG92R/03A216L3^1
LG571/03A24L1
LG571/03A24L2
LG571/03A41
LG571/03A46L1
LG571/03A48
LG571/03A128L1
LG571/03A129L1
LG571/03A129L2
LG571/03A137L1la)
LG571/03A140L1
LG571/03A145L1
LG571/03A146L1la)
LG571/03A159L1
LG207/15A277L4
LG287/09fara articol
Organe de inspectie fiscala din cadrul MFP si ANAFLG207/15A268
LG207/15A269
LG207/15A270
LG207/15A272L1
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG227/15A297L4
LG227/15A299L1
LG571/03A11L1
LG571/03A11L2
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A157L1
LG571/03A157L2
Organe de inspectie fiscala din cadrul MFP si ANAFLG207/15A126L2
LG207/15A130
LG571/03A21
LG571/03A138
LG227/15A11L1
LG571/03A11
LG571/03A19
LG571/03A128
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A137
LG571/03A140
LG571/03A145
LG571/03A146
LG571/03A147^1
1
Hide details for  daca in mod legal organele de inspectie fiscala au stabilit prin decizia de impunere taxa pe valoarea adaugat daca in mod legal organele de inspectie fiscala au stabilit prin decizia de impunere taxa pe valoarea adaugata suplimentara de plata aferenta prestarilor de servicii externe in conditiile in care au constatat ca. societatea a achitat la buget taxa aferenta acestor operatiuni, a inregistrat-o in contabilitate ca TVA deductibila fara a o inregistra ca TVA colectata, iar la stabilirea obligatiilor fiscale suplimentare de plata organele de inspectie fiscala nu au procedat la efectuarea regularizarilor ce se impun sj nu au tinut seama sj de platile efectuate de societate cu acest titlu
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A153
LG571/03A156
OG92/03A65
OG92/03A185
1
Hide details for  daca in mod legal organele de inspectie fiscala nu au acordat dreptul de deducere a taxei pe valoarea adaugat daca in mod legal organele de inspectie fiscala nu au acordat dreptul de deducere a taxei pe valoarea adaugata serviciilor efectuate si facturate de diversi furnizori in conditiile in care societatea contestatoare sustine ca aceste servicii sunt aferente operatiunlor sale taxabile prezentand documente in sustinerea cauzei, iar din raportul de inspectie fiscala nu rezulta daca acestea au fost avute in vedere de organele de inspectie fiscala
Organe de inspectie fiscala din cadrul MFP si ANAFHG1/16PT69L1
HG1/16PT69L2
LG207/15A279L3
LG207/15A279L4
LG207/15A129
LG227/15A271L1
LG227/15A297L4
LG227/15A297L4la)
LG227/15A299L1
1
Hide details for  daca institutia datoreaza tva pentru activitatea revistei in conditiile in care a depasit plafonul de scutire daca institutia datoreaza tva pentru activitatea revistei in conditiile in care a depasit plafonul de scutire de tva si nu s-a inregistrat in scopuri de tva, nu a colectat, nu a evidentiat si nu a virat la bugetul de stat tva.
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A153^1
LG571/03A126L4
LG571/03A132^2L1
LG571/03A140
LG571/03A152L1
LG571/03A153
LG571/03A156
LG571/03A155
2
Hide details for  daca masura organelor de inspectie fiscala de a dispune in sarcina societatii colectarea TVA este legala in c daca masura organelor de inspectie fiscala de a dispune in sarcina societatii colectarea TVA este legala in conditiile in care aceasta a obtinut venituri din tranzactii imobiliare pentru care nu a colectat TVA
Organe de inspectie fiscala din cadrul MFP si ANAFCF
HG44/04
HG1050/04
LG571R/03
OU39/10A2L2
OU92/03
Organe de inspectie fiscala din cadrul MFP si ANAFLG571R/03PT16
1
Hide details for  daca operatiunile efectuate de societate reprezentand livrari intracomunitare sunt scutite de tva in conditii daca operatiunile efectuate de societate reprezentand livrari intracomunitare sunt scutite de tva in conditiile in care pe facturi nu a fost inscris codul de inregistrare in scopuri de tva al cumparatorului
Organe de inspectie fiscala din cadrul MFP si ANAFLG207/15A50L2
LG207/15A73L1
LG207/15A173L1
LG207/15A174L1
LG207/15A174L5
LG207/15A268L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A269L1
LG207/15A272L1
LG207/15A273
LG207/15A276L1
LG207/15A276L4
LG207/15A279L1
LG207/15A279L2
LG227/15A297
LG227/15A297L4
LG227/15A299L1
1
Hide details for  daca operatiunile efectuate de societate, reprezentnad livrari intracomunitare de bunuri, sunt scutite de tva daca operatiunile efectuate de societate, reprezentnad livrari intracomunitare de bunuri, sunt scutite de tva in conditiile in care la data facturarii nu exista un cod valid de tva si societatea nu a prezentat documente care sa ateste ca bunurile au fost transportate in alt stat membru
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A128
LG571/03A129
LG571/03A137
LG571/03A145
LG571/03A146
LG571/03A155
LG571/03A160
LG571/03A143
LG571/03A48
LG571/03A296^21
LG571/03A296^22
LG571/03A296^25
LG207/15A138L1
LG207/15A152
LG207/15A153
LG207/15A175
1
Hide details for  daca organele de inspectie fiscala in mod legal au procedat la stabilirea taxei, in conditiile in care, din i daca organele de inspectie fiscala in mod legal au procedat la stabilirea taxei, in conditiile in care, din instrumentarea spetei rezulta o alta situatie de fapt decat cea constatata de organele de inspectie fiscala
Organe de inspectie fiscala din cadrul MFP si ANAFOG92R/03A6
OG92R/03A7L2
OG92R/03A7L3
OG92R/03A13
OG92R/03A65L1
OG92R/03A65L2
OG92R/03A94
OG92R/03A109
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A120^1L1
OG92R/03A120^1L2la)
OG92R/03A206L1lc)ld)
OG92R/03A207L1
OG92R/03A213L1
OG92R/03A213L5
OG92R/03A216L1
OG92R/03A216L3
OG92R/03A216L3^1
LG571/03A24L1
LG571/03A24L2
LG571/03A41
LG571/03A46L1
LG571/03A48
LG571/03A128L1
LG571/03A129L1
LG571/03A129L2
LG571/03A137L1la)
LG571/03A140L1
LG571/03A145L1
LG571/03A146L1la)
LG571/03A159L1
LG207/15A277L4
LG287/09fara articol
1
Hide details for  daca societatea are drept de deducere pentru TVA aferenta operatiunii de inchiriere spatiu facturata contesta daca societatea are drept de deducere pentru TVA aferenta operatiunii de inchiriere spatiu facturata contestatoarei in anul 2007, in conditiile in care aceste operatiuni sunt scutite de taxa dar persoana impozabila poate opta pentru taxarea lor cu conditia notificarii operatiunii la organele fiscale competente, iar potrivit prevederilor legale in vigosre pe anul 2007 operatiunea de taxare se exercita de la data depunerii notificarii sau de la o data ulterioara inscrisa in notificare
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A141
LG571/03A145
LG571/03A146
LG571/03A147
LG571/03A147^1
4
Hide details for  daca societatea are drept de deducere pentru TVA evidentiata in facturi fiscale care nu indeplinesc calitatea daca societatea are drept de deducere pentru TVA evidentiata in facturi fiscale care nu indeplinesc calitatea de document justificativ
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A21L1
LG571/03A21L4lf)
LG82R/91A6
LG571/03A146L1la)
LG571/03A19
LG571/03A128L4la)
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A141
LG571/03A145
LG571/03A146
LG571/03A147
LG571/03A147^1
Organe de inspectie fiscala din cadrul MFP si ANAFOG92R/03A6
OG92R/03A7
OG92R/03A43
OG92R/03A46
OG92R/03A94L3
LG571/03A7pct12
LG571/03A11L1
LG571/03A67L1
LG571/03A145
LG571/03A155L8
LG207/15A268
LG207/15A269
LG207/15A276
LG207/15A279L1
LG134/10A431L2
Organe de inspectie fiscala din cadrul MFP si ANAFOG92R/03A6
OG92R/03A7L2
OG92R/03A7L3
OG92R/03A13
OG92R/03A65L1
OG92R/03A65L2
OG92R/03A94
OG92R/03A109
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A120^1L1
OG92R/03A120^1L2la)
OG92R/03A206L1lc)ld)
OG92R/03A207L1
OG92R/03A213L1
OG92R/03A213L5
OG92R/03A216L1
OG92R/03A216L3
OG92R/03A216L3^1
LG571/03A24L1
LG571/03A24L2
LG571/03A41
LG571/03A46L1
LG571/03A48
LG571/03A128L1
LG571/03A129L1
LG571/03A129L2
LG571/03A137L1la)
LG571/03A140L1
LG571/03A145L1
LG571/03A146L1la)
LG571/03A159L1
LG207/15A277L4
LG287/09fara articol
1
Hide details for  daca societatea are drept de deducere TVA aferenta prestarilor de servicii, in conditiile in care din documen daca societatea are drept de deducere TVA aferenta prestarilor de servicii, in conditiile in care din documente rezulta ca acestea nu sunt destinate realizarii de operatiuni taxabile
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A128
LG571/03A129
LG571/03A137
LG571/03A145
LG571/03A146
LG571/03A155
LG571/03A160
LG571/03A143
LG571/03A48
LG571/03A296^21
LG571/03A296^22
LG571/03A296^25
LG207/15A138L1
LG207/15A152
LG207/15A153
LG207/15A175
1
Hide details for  daca societatea avea obligatia de a aplica limitarea speciala a dreptului de deducere a taxei pe valoarea ad daca societatea avea obligatia de a aplica limitarea speciala a dreptului de deducere a taxei pe valoarea adăugată aferenta ratelor de leasing pentru autoturismul achizitionat, în condiţiile în care aceasta nu justifică cu documente faptul că acest vehicul a fost utilizat exclusiv în scopul activităţii economice
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A19
LG571/03A21
LG571/03A11
LG571/03A55
LG571/03A125^1
LG571/03A128
LG571/03A129
LG571/03A145^1
1
Hide details for  daca societatea beneficiaza de exercitarea dreptului de deducere a taxei pe valoarea adaugata aferenta cheltu daca societatea beneficiaza de exercitarea dreptului de deducere a taxei pe valoarea adaugata aferenta cheltuielilor cu achizitia de piese auto si manopera pentru un autoturism marca x in conditiile in care contestatara nu face dovada ca l-a utilizat pentru realizarea de operaţiuni taxabile
Organe de inspectie fiscala din cadrul MFP si ANAFOG92R/03A6
OG92R/03A7L2
OG92R/03A7L3
OG92R/03A13
OG92R/03A65L1
OG92R/03A65L2
OG92R/03A94
OG92R/03A109
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A120^1L1
OG92R/03A120^1L2la)
OG92R/03A206L1lc)ld)
OG92R/03A207L1
OG92R/03A213L1
OG92R/03A213L5
OG92R/03A216L1
OG92R/03A216L3
OG92R/03A216L3^1
LG571/03A24L1
LG571/03A24L2
LG571/03A41
LG571/03A46L1
LG571/03A48
LG571/03A128L1
LG571/03A129L1
LG571/03A129L2
LG571/03A137L1la)
LG571/03A140L1
LG571/03A145L1
LG571/03A146L1la)
LG571/03A159L1
LG207/15A277L4
LG287/09fara articol
1
Hide details for  daca societatea beneficiaza de exercitarea dreptului de deducere a taxei pe valoarea adaugata, aferenta unor daca societatea beneficiaza de exercitarea dreptului de deducere a taxei pe valoarea adaugata, aferenta unor achizitii de la diversi furnizori
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A145
LG571/03A145^1
LG571/03A146
LG571/03A147^1
LG571/03A134
LG571/03A134^2
OG92R/03A65
OG92R/03A206
OG92R/03A213L1
OG92R/03A209
OG92R/03A209L2
1
Hide details for  daca societatea beneficiaza de scutirea de taxa pe valoarea adaugata aferenta livrarilor intracomunitare efec daca societatea beneficiaza de scutirea de taxa pe valoarea adaugata aferenta livrarilor intracomunitare efectuate in conditiile in care din documentele existente la dosarul cauzei şi în urma demersurilor întreprinse la organul fiscal emitent al actului atacat nu se poate stabili situaţia de fapt în cauza dedusă soluţionării prin raportare la temeiurile de drept invocate de organul emitent
Organe de inspectie fiscala din cadrul MFP si ANAFLG207/15A73L1
LG207/15A73L2
LG207/15A279L3
LG207/15A279L4
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5