| | Materia | Organul Constatator | Acte Normative | |
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 |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
LG571/03A129
LG571/03A134
LG571/03A146
LG571/03A155
OG92/03 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A127
LG571/03A145
LG571/03A146
LG571/03A147
LG571/03A126
LG571/03A128
LG571/03A132L1
LG571/03A143 | |
1 |
|
| dacă operaţiunile efectuate de societate reprezentând livrări intracomunitare de bunuri sunt scutite de T.V.A., în condiţiile în care aceasta nu a făcut dovada că deţine documente justificative potrivit legii prin care să poată beneficia de această scutire |
| |