|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 4 |
|
 | venituri impozabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21
LG571/03A21L4
LG571/03A19
LG571/03A11 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A7L11
LG571/03A19
LG571/03A17
LG571/03A21
OMFP1752/05A127L2
OMFP3055/09PT164L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82/91A6
LG207/15A6
LG207/15A7L3
LG207/15A58L1
LG207/15A72L1
LG207/15A73L1
LG207/15A268
LG207/15A269L1
LG207/15A270
LG207/15A272L1
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG227/15A11L1
LG227/15A270L1
LG227/15A286
LG571/03A19L1
LG571/03A128L1
LG571/03A128L4la)
LG571/03A128L4lb)
LG571/03A137L1la)
LG571/03A137L1lc) | |
| | | 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 | |
| 4 |
|
| venituri impozabile neevideniate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
OMFP306/02PT2.4
OMFP1752/05PT215L2 | |
| | | 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
LG571/03A21L4lf)
LG571/03A145L2la)
LG571/03A146L1la)
LG207/15A6
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A277L1la)
LG207/15A277L1lb)
LG207/15A277L3
LG207/15A276L1
LG207/15A279L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91A6
LG227/15A281L1
LG227/15A282L1
LG227/15A286
LG227/15A291L1
LG227/15A307L1 | |
| 10 |
|
| venituri impozabile neevidenţiate |
| |
| | | 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 | |
| | | 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 | LG571/03A7pct12
LG571/03A11L1
LG571/03A16
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A21L4lp)
LG571/03A67L1
LG571/03A128L4lb)
LG571/03A129L4lb)
LG571/03A140L1
LG571/03A145L2la)
LG571/03A146L1la)
LG82R/91A6
LG82R/91A26
LG207/15A7L3
LG207/15A7L4
LG207/15A106
LG207/15A113
LG207/15A131
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276L1
LG207/15A279L1
LG207/15A276
LG207/15A276L4 | |
| | | 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) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OMFP2861/09PT39
OMFP2861/09A45L2
LG571/03A19
LG571/03A21
LG571/03A21L1
LG571/03A21L3ld)
LG571/03A21L4lc)
LG571/03A148
LG571/03A11
OG92R/03A119
OG92R/03A120
OG92R/03A120L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91A6
LG207/15A72L1
LG207/15A73L1
LG207/15A98
LG207/15A111
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270
LG207/15A272L1
LG207/15A272L6
LG207/15A273
LG207/15A276L1
LG207/15A276L6
LG207/15A279L1
LG227/15A297L4la)
LG227/15A302L1la)
LG571/03A11L1
LG571/03A19L1
LG571/03A21L2Ln)
LG571/03A21L4lb)
LG571/03A21L4lc)
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A21L4lp)
LG571/03A22L5
LG571/03A22L5^1
LG571/03A138la)
LG571/03A141L2
LG571/03A141L3
LG571/03A145L2la)
LG571/03A146L1la)
OG92R/03A22
OG92R/03A23
OG92R/03A86
OG92R/03A87
OG92R/03A91L1
OG92R/03A91L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A111
LG207/15A126L2
LG207/15A130L4
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270L1
LG207/15A272L1
LG207/15A273
LG207/15A276L1
LG207/15A276L6
LG207/15A279L1
LG207/15A347
LG227/15A11L1
LG227/15A297L4la)
LG227/15A298
LG227/15A299L1
LG571/03A7pct21
LG571/03A11L1
LG571/03A11L2
LG571/03A11L1^4
LG571/03A19L1
LG571/03A19L5
LG571/03A21L1
LG571/03A21L3li)
LG571/03A21L4lt)
LG571/03A23L5
LG571/03A24
LG571/03A35L1
LG571/03A128L4la)
LG571/03A128L4lb)
LG571/03A129L4la)
LG571/03A129L4lb)
LG571/03A137L1
LG571/03A145L2la)
LG571/03A145^1
LG571/03A146L1la)
LG571/03A153L9
LG571/03A155L19la)-ld)
OG92R/03A22
OG92R/03A23
OG92R/03A86
OG92R/03A87
OG92R/03A91L1
OG92R/03A91L2
OG92R/03A93 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A268
LG207/15A269
LG207/15A270
LG207/15A272L1
LG207/15A272L2la)
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG207/15A279L2
LG227/15A281L1
LG227/15A281L7
LG227/15A282L1
LG227/15A286
LG227/15A291L1
LG571/03A19L1
LG571/03A129L2
LG571/03A134L1
LG571/03A134L2
LG571/03A134^1L1
LG571/03A134^2L1
LG571/03A137L1la)
LG571/03A140L1
LG571/03A152L1
LG571/03A152L2
LG571/03A152L6
LG571/03A153L1lb) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A23
OG92R/03A91
LG207/15A6
LG207/15A7L3
LG207/15A55
LG207/15A113L2
LG207/15A129
LG207/15A268
LG207/15A269
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279
LG207/15A279L1
LG207/15A347
LG571/03A19L1
LG571/03A126L1
LG571/03A128L1
LG571/03A134L1
LG571/03A134L2
LG571/03A134^1L1
LG571/03A137L1la)
LG571/03A140L1
LG571/03A140
LG571/03A150L1la)
LG571/03A156L1
LG571/03A158L1 | |
| 1 |
|
| Venituri și TVA aferente facturi neinregistrate in evidenta contabila si nedeclarate la organul fiscal teritorial |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A19
LG571/03A21
LG571/03A21L4
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A7L12ld)
LG571/03A67
LG571/03A145
LG571/03A146 | |
| 126 |
|
| |
| 2 |
|
| aplicarea normelor de venit |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
LG571/03A55
LG571/03A57
LG571/03A107
LG571/03A108
LG571/03A111L1
OG92/03A119
OG92/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A24
LG571/03A41
LG571/03A46
LG571/03A48
LG571/03A49
LG571/03A71 | |
| 1 |
|
| daca in mod corect organele de verificare fiscala au stabilit impozit pe venit aferent perioadei 2011-2013, in conditiile in care, nici pe parcursul verificării fiscale si nici cu ocazia caii administrative de atac, persoana fizica nu a probat sursa fondurilor utilizate. |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A48
LG571/03A49
LG571/03A24
LG571/03A41
LG571/03A46 | |
| 1 |
|
| daca in mod corect organele de verificare fiscala au stabilit impozit pe venit si accesorii aferente pentru perioada 2014-2016, in conditiile in care nici in timpul verificarii fiscale si nici cu ocazia exercitarii caii administrative de atac persoana fizică nu a probat sursa fondurilor utilizate. |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A48
LG571/03A49
LG571/03A24
LG571/03A41
LG571/03A46 | |
| 3 |
|
| dacă Agenția Națională de Administrare Fiscală prin Direcția Generală de Soluționare a Contestațiilor, este investită să se pronunțe dacă societatea datorează impozit pe veniturile din salarii şi contribuții sociale aferente sumelor de bani acordate salariatilor angajati pentru a lucra in strainatate, in conditiile in care, din punct de vedere fiscal, aceste sume nu reprezinta indemnizatii de delegare/detasare, fiind in conformitate cu legislatia fiscala din Romania si jurisprudenta Curtii de Justitie a Uniunii Europene, drepturi salariale. |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7
LG207/15A46
LG207/15A49
LG207/15A73L1
LG207/15A97
LG53/03
LG227/15A11L1
LG227/15A76L2lo)
LG227/15A138la)
LG227/15A139L1ld)
LG227/15A137L1la)
LG227/15A155L1
LG227/15A156la)
LG227/15A157L1le)
LG227/15A168L4
LG227/15A194
LG227/15A195L1ld) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG53/03
LG227/15A11L1
LG227/15A76L2lo)
LG227/15A137L1la)
LG227/15A138la)
LG227/15A139L1ld)
LG227/15A155L1
LG227/15A156la)
LG227/15A157L1le)
LG227/15A168L4
LG227/15A193L1la)
LG227/15A194
LG227/15A199L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A76L2lo)
LG227/15A137L1la)
LG227/15A138la)
LG227/15A139L1ld)
LG227/15A155L1
LG227/15A156la)
LG227/15A157L1le)
LG227/15A168L4
LG227/15A11L1 | |
| 2 |
|
| dacă în mod corect organele de verificare fiscală au calculat obligații fiscale în cuantumul stabilit prin actul administrativ fiscal contestat, în condițiile în care din documentele aflate la dosarul cauzei și raportat la argumentele contestatarei nu rezultă o altă stare de fapt fiscală decât cea constatată de organele de verificare fiscală. |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A23
OG92R/03A91
LG571/03A134
LG571/03A156^2
LG207/15A5
LG207/15A6
LG207/15A7
LG207/15A46
LG207/15A97
LG207/15A110
LG207/15A72L1
LG207/15A73L2
LG207/15A73L1
LG207/15A279L1
LG227/15A11L1
LG227/15A297
LG227/15A297L4
LG227/15A299L1
LG227/15A304L1
LG227/15A304L2
LG227/15A117 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A48
LG571/03A49
LG571/03A24
LG571/03A41
LG571/03A46 | |
| 1 |
|
| dacă pentru salariile plătite de sediul permanent din Germania al unei societăţi comerciale persoană juridică română plătitorul de venituri salariale avea obligaţia să calculeze, să reţină şi să vireze în România impozit pe venituri din salarii în condiţiile în care salariaţii au fost prezenţi în Germania o perioadă sau perioade care depăşesc în total 183 zile în orice perioadă de 12 luni începând sau sfârşind în anul fiscal vizat, iar remuneraţiile către salariaţi au fost suportate de sediul permanent al persoanei juridice române |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L3li)
LG571/03A46
LG571/03A55
LG571/03A296L18
LG571/03A296L19
LG571/03A19
LG227/15A137L1la) | |
| 4 |
|
| dacă persoana fizică datorează impozit pe venit în cuantumul stabilit de organele fiscale, în condiţiile în care argumentele prezentate de contestatar nu sunt de natură să infirme constatările organelor fiscale |
| |
| | | 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 | 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 | LG571/03A48
LG207/15A72L1
LG207/15A72L2
LG207/15A73L1
LG207/15A73L2
LG207/15A131
LG207/15A131L2
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A272L6
LG207/15A272L1
LG207/15A272L2la)
LG207/15A276L1
LG207/15A280L1
OPANAF3741/15PT2.5
OPANAF3741/15PT5.3
OPANAF3741/15PT5.5
OMFP1040/04 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A129
LG207/15A268
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279
LG207/15A347
LG571/03A3
LG571/03A7L1
LG571/03A11L1
LG571/03A41
LG571/03A43L1lb)
LG571/03A46
LG571/03A48
LG571/03A80L1
LG571/03A83
LG571/03A126L1
LG571/03A127L1
LG571/03A127L2
LG571/03A128
LG571/03A130^1L1
LG571/03A132^2L1
LG571/03A145L2
LG571/03A145L1
LG571/03A146L1la)
LG571/03A152L1
LG571/03A153
LG571/03A157L2
LG571/03A296^22
LG571/03A296^21L1
LG571/03A296^18L9 | |