|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 7 |
|
 | deductibilitatea fiscala a cheltuielilor cu amortizarea |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
LG82/91A6
LG571/03A11
LG571/03A19
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A21L3ln)
LG571/03A17
LG571/03A145
LG571/03A146
LG571/03A147
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A155
LG571/03A145^1
OG92R/03A216
OG92R/03A206
OG92R/03A207L1
OG92R/03A213L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3li)
LG571/03A24L1
LG571/03A24L11
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A155L19ll)
LG207/15A269
LG207/15A279
HG44/04PT70
OG92R/03A206
OG92R/03A216 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82/91A6
LG207/15A6
LG207/15A7L3
LG207/15A14
LG207/15A73L1
LG207/15A268L1
LG207/15A269L1
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3
LG571/03A24L19
LG571/03A128L1
LG571/03A130
LG571/03A134
LG571/03A134^1L1
LG571/03A137L1la)
LG571/03A140L1
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A155L5 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91A6
LG207/15A269L1
LG207/15A276L1
LG207/15A276L4
LG207/15A279L1
LG571/03A7L12ld)
LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lc)
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A67L1
LG571/03A128L1
LG571/03A128L4lb)
LG571/03A137L1la)
LG571/03A137L1lc)
LG571/03A148
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A155L19la)-ld)
LG571/03A159L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L1
LG571/03A21L3li)
LG571/03A21L4lm)
LG571/03A24L1
LG571/03A34L1
LG571/03A35
LG571/03A126L9lc)
LG571/03A141L2le)
LG571/03A141L3
LG571/03A149
LG207/15A118L3
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A269L2
LG207/15A276L1
LG207/15A277
LG207/15A279L1
LG207/15A352L1
LG207/15A352L2
OG92R/03A9L1
OG92R/03A23
OG92R/03A43L2
OG92R/03A46
OG92R/03A86L4
OG92R/03A87
OG92R/03A91
OG92R/03A92
OG92R/03A94L3
OG92R/03A106
OG92R/03A107
OG92R/03A109L1
OG92R/03A109L2
OG92R/03A110
OG92R/03A111L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A46
LG207/15A49
LG207/15A93
LG207/15A106
LG207/15A113
LG207/15A118L3
LG207/15A119
LG207/15A121
LG207/15A130
LG207/15A131
LG207/15A268L1
LG207/15A269
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG207/15A352
LG227/15A11L1
LG227/15A297L4
LG227/15A298
LG227/15A299L1
LG571/03A7L12ld)
LG571/03A11L1
LG571/03A17
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3li)
LG571/03A21L4lf)
LG571/03A21L4lt)
LG571/03A24L1
LG571/03A24L2
LG571/03A67L1
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A145^1L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A72L1
LG207/15A173L1
LG207/15A174L1
LG207/15A174L5
LG207/15A176L1
LG207/15A176L2
LG207/15A268L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270
LG207/15A272L1
LG207/15A272L2la)
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3ld)
LG571/03A21L3li)
LG571/03A21L3ln)
LG571/03A21L4lc)
LG571/03A21L4lt)
LG571/03A24L1
LG571/03A24L2
LG571/03A24L11
LG571/03A134
LG571/03A134^1L1
LG571/03A134^2L1
LG571/03A137
LG571/03A140L1
LG571/03A140
LG571/03A145L1
LG571/03A145L2la)
LG571/03A145^1L1
LG571/03A145^1
LG82R/91A6
LG227/15A11L1
LG227/15A281L1
LG227/15A291L1
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A120^1L1
OG92R/03A120^1L2la) | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu chiria pentru sediul societatii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A19
LG571/03A21
LG571/03A126
LG571/03A141
LG571/03A141L2la)PT1
LG571/03A133
LG571/03A145
LG571/03A147
LG82/91A6L1 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu comisioane, servicii de consultanta, management si alte prestari servicii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L4
LG571/03A145L2
LG571/03A146L1
HG44/04PT39
HG44/04PT46
HG44/04PT48
OG92R/03A206
OG92R/03A216 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu diferenta de TVA nedeductibila rezultata din aplicarea pro ratei, in conditiile in care contestatoarea a dedus eronat TVA pe baza de pro rata |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A19
LG571/03A21
LG571/03A126
LG571/03A141
LG571/03A141L2la)PT1
LG571/03A133
LG571/03A145
LG571/03A147
LG82/91A6L1 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu dobanzi si din diferente de curs valutar care nu au corespondent in venituri |
| |
| | | 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) | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu marfurile inscrise in facturi care nu indeplinesc conditia de document justificativ |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A7
LG571/03A11
LG571/03A11L1
LG571/03A11L1^1
LG571/03A23
LG571/03A19
LG571/03A21L4lr)
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A145
LG571/03A146
LG571/03A150 | |
| 2 |
|
| deductibilitatea fiscala a cheltuielilor cu obiecte de inventar achizitionate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A53
LG207/15A118L3
LG207/15A154
LG207/15A173
LG207/15A174
LG207/15A176
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270L1
LG207/15A272
LG207/15A272L6
LG207/15A276L1
LG207/15A276L6
LG207/15A279L1
LG207/15A279L2
LG227/15A304L1
LG227/15A305L5la)
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lm)
LG571/03A34L1
LG571/03A128L4lb)
LG571/03A145L2la)
LG571/03A148 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7
LG207/15A72L1
LG207/15A73L1
LG207/15A113L1
LG207/15A113L2
LG207/15A131
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270L1
LG207/15A272L1
LG207/15A272L2la)
LG207/15A273
LG207/15A276L1
LG207/15A276L4
LG207/15A276L6
LG207/15A279L1
LG207/15A279L2
LG207/15A279L3
LG207/15A279L4
LG571/03A7L1
LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L2le)
LG571/03A21L3la)
LG571/03A21L3lc)
LG571/03A21L4le)
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A67L1
LG571/03A145L2la)
LG571/03A146L1la) | |
| 2 |
|
| deductibilitatea fiscala a cheltuielilor cu prestarile de servicii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A214L1la)
LG571/03A21
LG571/03A21L4lm)
LG571/03A145L2la)
LG571/03A145L1
LG571/03A21L4lf)
LG82R/91A6
OG92R/03A216
LG571/03A19L1
OG92R/03A216L3
OG92R/03A206L2
OG92R/03A206L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A268
LG207/15A269
LG207/15A270L1
LG207/15A272L1
LG207/15A272L2la)
LG207/15A273
LG207/15A277L3
LG207/15A279L1
LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A145L2la)
LG571/03A146L1la) | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu prestarile de servicii facturate de un contribuabil inactiv |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A7
LG571/03A11
LG571/03A11L1
LG571/03A11L1^1
LG571/03A23
LG571/03A19
LG571/03A21L4lr)
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A145
LG571/03A146
LG571/03A150 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu prestarile de servicii pentru care nu rezulta necesitatea si daca au fost efectiv prestate pentru obtinerea de venituri impozabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A214L1la)
LG571/03A21
LG571/03A21L4lm)
LG571/03A145L2la)
LG571/03A145L1
LG571/03A21L4lf)
LG82R/91A6
OG92R/03A216
LG571/03A19L1
OG92R/03A216L3
OG92R/03A206L2
OG92R/03A206L1 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu provizioanele pentru clienti neincasati |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A46
LG207/15A49
LG207/15A53
LG207/15A58L1
LG207/15A72L1
LG207/15A72L2
LG207/15A73L1
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270
LG207/15A272L1
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG82R/91A26
LG227/15A297
LG227/15A299L1
LG571/03A19L1
LG571/03A21L1
LG571/03A24L1
LG571/03A24L2
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A155L1
LG571/03A155 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu servicii de consultanta, management si alte prestari servicii intre persoane afiliate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A126L2
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 |
|
| deductibilitatea fiscala a cheltuielilor cu serviciile de marketing pentru care nu se face dovada prestarii efective a serviciilor |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OU217/99A4
OU217/99A4L6
LG414/02A9
OU17/00A12
OU17/00A19
OU17/00A25
OG92R/03A214L4
OG92R/03A206 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor de aprovizionare cu marfuri inscrise in facturi cere nu indeplinesc calitatea de document justificativ |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
LG82/91A6
LG571/03A11
LG571/03A19
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A21L3ln)
LG571/03A17
LG571/03A145
LG571/03A146
LG571/03A147
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A155
LG571/03A145^1
OG92R/03A216
OG92R/03A206
OG92R/03A207L1
OG92R/03A213L1 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor de protocol si publicitate ce depasesc limitele admise de lege |
| |
| | | 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) | |
| 2 |
|
| deductibilitatea fiscala a cheltuielilor efectuate in legatura cu mijloacele fixe amortizabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A277
LG207/15A173
LG207/15A174
LG207/15A279
LG571/03A19
LG571/03A21
LG571/03A24
LG227/15A11L1
LG227/15A281L1
LG227/15A297
LG227/15A299L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L1
LG571/03A146L1
LG571/03A21L4lf)
LG571/03A155L19ll)
LG571/03A155L19lf)
LG571/03A155L19ld)
LG571/03A155L19lb)
LG571/03A155L19lc)
LG571/03A155L19la)
LG134/10A249
LG134/10A250
HG44/04PT12
HG44/04PT44
LG207/15A269L1lc)
LG207/15A269L1ld)
OPANAF3741/15PT2.5
OPANAF3741/15PT11.1lb
LG207/15A276L1 | |
| 2 |
|
| deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate ce nu au la baza operatiuni reale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A145L2
LG571/03A145L1
LG571/03A146L1
LG571/03A156L2
LG571/03A156L1
LG571/03A156L4
HG44/04PT44
HG44/04PT79L1
LG82R/91A6
LG207/15A276L1
OPANAF3741/15PT11.1la
OMEF3512/08PT2
OMEF3512/08PT3
OMFP2222/06A3L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A45L1
LG207/15A49
LG207/15A110
LG207/15A130
LG207/15A130L4
LG207/15A269
LG207/15A268
LG207/15A270
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A160L3
LG571/03A160L4 | |
| 3 |
|
 | deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate fara a avea la baza documente justificative |
| |