|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 2 |
|
 | dacă cheltuielile şi TVA înscrise în facturile primite de la un furnizor, având ca obiect prestări servicii, sunt deductibile, în condiţiile în care nici in timpul inspecţiei fiscale şi nici în susţinerea contestaţiei, societatea nu a prezentat documente prin care să justifice prestarea efectivă a serviciilor, precum şi faptul că aceste servicii au fost efectuate în scopul operaţiunilor sale taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571R/03A145 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145
LG571/03A145^1
LG571/03A146
LG571/03A147^1
LG571/03A134
LG571/03A134^2
OG92R/03A65
OG92R/03A206
OG92R/03A213L1
OG92R/03A209
OG92R/03A209L2 | |
| 9 |
|
| dacă datorează taxa pe valoarea adăugată colectată suplimentar de organele de inspecţie fiscală |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
CF
LG571R/03 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21
LG571/03A11
LG571/03A55
LG571/03A125^1
LG571/03A128
LG571/03A129
LG571/03A145^1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A6
OG92R/03A46
OG92R/03A65
OG92R/03A67
OG92R/03A91
OG92R/03A94
OG92R/03A98
OG92R/03A102L4
OG92R/03A104
OG92R/03A213L1
OG92R/03A214L4
OG92R/03A216L1
LG571/03A41
LG571/03A46
LG571/03A48
LG571/03A83
LG571/03A128L1
LG571/03A128L4ld)
LG571/03A128L8la-c)
LG571/03A134
LG571/03A134^1L1
LG571/03A134^2L1
LG571/03A134^2L2la)
LG571/03A134^2L2lb)
LG571/03A137L1la)
LG571/03A140L1
LG571/03A150L1
LG571/03A153
LG571/03A152L1
LG571/03A157L1
LG571/03A156^2L1
LG571/03A156^2L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A53
LG207/15A130
LG207/15A131
LG207/15A268L1
LG207/15A269L1
LG207/15A269L2
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG207/15A279L2
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3la)
LG571/03A21L3li)
LG571/03A24
LG571/03A125^1L1
LG571/03A126L1la)
LG571/03A128L1
LG571/03A128L12
LG571/03A128L8lb)
LG571/03A134
LG571/03A134^1L2
LG571/03A137L1
LG571/03A141L2la)PT1
LG571/03A149L1la)
LG571/03A149L1ld)
LG571/03A149L2la)
LG571/03A149L4
LG571/03A151^2L1la)
LG571/03A151^2L1lb) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A49
LG207/15A53
LG207/15A73L1
LG207/15A268L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A273
LG207/15A276L1
LG207/15A276L4
LG207/15A277L3
LG207/15A277L4
LG207/15A277
LG207/15A279L1
LG207/15A279L5
LG227/15A299L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3la)
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A125^1L1
LG571/03A128L8lf)
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
LG241/05A9 | |
| | | 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) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A7
LG207/15A113L1
LG207/15A279L3
LG207/15A279L4
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A55
LG207/15A58L1
LG207/15A72L1
LG207/15A73L1
LG207/15A124L2
LG207/15A126L2
LG207/15A130L4
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270L1
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A276L6
LG207/15A279L1
LG207/15A347
LG227/15A271L1
LG227/15A281L7
LG227/15A282L1
LG227/15A291L1
LG227/15A323L2
LG571/03A11L2
LG571/03A129L1
LG571/03A134
LG571/03A134^1L1
LG571/03A134^1L7
LG571/03A134^2L1
LG571/03A138
LG571/03A140L1
LG571/03A156^2
LG571/03A158L1
LG571/03A159L2
OG92R/03A22
OG92R/03A23
OG92R/03A86L4
OG92R/03A87
OG92R/03A91L1
OG92R/03A91L2
OG92R/03A111 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A291L3lc)
LG227/15A298 | |
| 4 |
|
| dacă datorează taxa pe valoarea adăugată şi impozitul pe profit aferente facturilor emise în condiţiile în care respectivul furnizor a fost declarat inactiv |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A19
LG571/03A21L4
LG571/03A21L4lf)
LG571/03A134
LG571/03A134^2
LG571/03A145L1
LG571/03A146L1
LG571/03A150
LG571/03A155 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A7L11
LG571/03A11L1
LG571/03A21
LG571/03A19
LG571/03A145
LG571/03A146 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L4lf)
LG571/03A21
HG44/04PT12
LG82R/91A6
LG571/03A145L2
LG571/03A145L1
LG571/03A146L1la)
LG571/03A67
LG571/03A7 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A105
LG571/03A11L1^2
LG571/03A11L1^4
LG571/03A21
LG571/03A21L4lr)
LG571/03A21L4lf)
LG571/03A19
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A145
LG571/03A146
LG571/03A155
OG92/03A119
OG92/03A120
OG92/03A120^1L1 | |
| 1 |
|
| dacă este investită să se pronunţe asupra dreptului de deducere a taxei pe valoarea adăugată aferentă achiziţiilor de mărfuri efectuate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7
LG207/15A115
LG207/15A279
LG227/15A11L1
LG227/15A137L1la)
LG227/15A138la)
LG227/15A139L1ld)
LG227/15A155L1
LG227/15A168L4
LG227/15A157L1le)
LG227/15A195L1ld)
LG227/15A193L1la)
LG227/15A194
LG227/15A297
LG227/15A299L1 | |
| 1 |
|
| dacă este investită să se pronunţe asupra dreptului de deducere a taxei pe valoarea adăugată aferentă achiziţiilor de prestări de servicii efectuate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
CF
LG571R/03 | |
| 1 |
|
| dacă în mod legal organele de inspecţie fiscală au colectat şi stabilit de plată taxa pe valoarea adăugată pentru tranzacţiile efectuate constand in vanzari de terenuri construibile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | CF
LG571/03A125^1
LG571/03A127
LG571/03A152L1
LG571/03A153
OG92R/03
HG44/04 | |
| 1 |
|
| dacă în mod legal organele de inspecţie fiscală au reîncadrat tranzacţiile derulate de X pentru a reflecta conţinutul economic al acestora |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A19
LG571/03A21L4
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A206^16
LG571/03A206^21
LG571/03A134L1
LG571/03A134^1
LG571/03A134^2
LG571/03A145
LG571/03A146 | |
| 9 |
|
| dacă în mod legal organele de inspecţie fiscală au stabilit în sarcina societăţii taxa pe valoarea adăugată |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A65
OG92R/03A67
OG92R/03A213L1
LG85/06
LG571/03A126
LG571/03A128
LG571/03A134
LG571/03A137
LG571/03A140
LG571/03A156
LG571/03A157
CF | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | CF
LG571/03A125^1
LG571/03A127
LG571/03A152L1
LG571/03A153
OG92R/03
HG44/04 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A146
LG571/03A147
LG571/03A137
LG571/03A140
LG571/03A141L2lf) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L4lf)
LG82R/91A6
LG571/03A148
OG92R/03A206L1lc)ld)
OG92R/03A213L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A214L1la)
LG571/03A21L1
LG571/03A145L2la)
LG571/03A134^2
LG571/03A138L1la)
LG571/03A138L1lb)
LG571/03A148
LG571/03A19L1
LG571/03A134^1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A269
LG207/15A72L1
LG53/03
LG207/15A7
LG207/15A6
LG571/03A55
LG571/03A296L18 | |
| | | 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 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82/91A6
LG571/03A11
LG571/03A134
LG571/03A134^1
LG571/03A134^1L7
LG571/03A134^2
LG571/03A130^1L1
LG571/03A132^2L1
LG571/03A135L3
LG571/03A145
LG571/03A146
LG571/03A150
LG571/03A157 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A291L1
LG227/15A281L1
LG227/15A282L1
LG227/15A286 | |
| 1 |
|
| dacă în mod legal organele de inspecţie fiscală nu au acordat dreptul de deducere a TVA, pe motiv că societatea nu justifică acest drept cu documente, în condiţiile în care societatea a prezentat în susţinerea contestaţiei documente care nu au fost avute în vedere de către organele de inspecţie fiscală |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A213L4
OG92R/03A216L1
OG92R/03A206
OG92R/03A119
OG92R/03A120
OG92R/03A120^1 | |
| 5 |
|
| dacă în mod legal organele de inspecţie fiscală nu au acordat societãţii contestatoare dreptul de deducere a TVA |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
CF
LG571R/03 | |
| | | 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 | LG207/15A276L1
LG207/15A279L1
LG571/03A134^1L1
LG571/03A134^2L1
LG571/03A145L1la)
LG571/03A146L1la)
LG571/03A147^1
LG571/03A147^1L2
LG571/03A147^1L1
LG571/03A147^3L6 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A49
LG207/15A53
LG207/15A73L1
LG207/15A268L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A273
LG207/15A276L1
LG207/15A276L4
LG207/15A277L3
LG207/15A277L4
LG207/15A277
LG207/15A279L1
LG207/15A279L5
LG227/15A299L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3la)
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A125^1L1
LG571/03A128L8lf)
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
LG241/05A9 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A297
LG227/15A299L1 | |
| 2 |
|
 | dacă în mod legal organele de inspecţie fiscală nu au acordat societăţii dreptul de deducere aferent taxei pe valoarea adăugată înscrisă în facturi |
| |