Materia Organul Constatator Acte Normative 1 daca cheltuielile sunt deductibile la calculul impozitului pe profit in conditiile in care sunt aferente realizari de venituri Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15 LG207/15A6 LG207/15A7 LG207/15A268 LG207/15A269 LG207/15A279 LG207/15A280 4 daca cheltuielile sunt deductibile la calculul profitului impozabil, in conditiile in care serviciile prestate nu sunt în scopul obţinerii de venituri impozabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A19 LG571/03A21L3 LG571/03A21L4 LG571/03A128 LG571/03A137 LG571/03A140 LG571/03A145 LG571/03A146 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A130 LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A276L1 LG207/15A279L1 OG92R/03A107L4 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 LG571/03A11 LG571/03A19 LG571/03A21L1 LG571/03A21L3li) LG571/03A21L4le) LG571/03A24L2 LG571/03A145L2 LG571/03A146L1la) OPANAF3741/15PT11.1 OPANAF3741/15PT11.1la OPANAF3741/15PT11.1lb Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A146 LG571/03A145 LG571/03A140 LG571/03A137 LG571/03A128 LG227/15A297 Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91A6 LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A22L1lc) LG571/03A23 LG571/03A21L3lh) LG571/03A130^1L1 LG571/03A135L3 LG571/03A145 LG571/03A146 LG571/03A128 LG571/03A132L1la) LG571/03A143 OG92/03A6 OG92/03A7 OG92/03A119 OG92/03A120 OG92/03A120^1L1 15 daca cheltuielile sunt deductibile la calculul profitului impozabil, in conditiile in care societatea nu face dovada ca aceste cheltuieli au condus la realizarea de venituri impozabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L1 LG571/03A146L1le) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A21L2le) LG571/03A21L4le) LG571/03A21L4lf) LG571/03A21L4ll) LG571/03A21L1 LG571/03A21L4lr) LG571/03A21L3ld) LG571/03A21L3la) LG571/03A127 LG571/03A128 LG571/03A145 LG571/03A146 LG571/03A147L4 OG92R/03A23L1 OG92R/03A23L2 OG92R/03A91 OG92R/03A92 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7L1 LG571/03A17 LG571/03A19L1 LG571/03A21L1 LG571/03A67L1 LG571/03A145L2la) LG571/03A146L1la) LG82R/91A6 LG207/15A6 LG207/15A119 LG207/15A277 LG207/15A279L1 LG207/15A279L5 LG241/05A9 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21L1 LG571/03A21L4 LG571/03A128L1 LG571/03A155L19lf HG44/04PT48 LG207/15A7 LG207/15A72L2 LG207/15A113 LG207/15A129 LG207/15A279L1 LG207/15A279L3 LG207/15A279L4 OPANAF3741/15PT11.1 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 LG207/15A1PT37 LG207/15A73L1 LG207/15A113L1 LG207/15A113L2 LG207/15A268 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A270L1 LG207/15A272L1 LG207/15A272L2la) LG207/15A273 LG207/15A276L1 LG207/15A276L6 LG207/15A277L3 LG207/15A277L4 LG207/15A277 LG207/15A279L1 LG207/15A279L5 LG207/15A280L1 LG241/05A9 LG571/03A19L1 LG571/03A21L1 LG571/03A145L1 LG571/03A145L2la) LG571/03A146L1la) LG571/03A148lc) 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 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) Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG207/15A73L1 LG207/15A268L1 LG207/15A272 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG227/15A297 LG227/15A302L1la) LG571/03A16 LG571/03A19L1 LG571/03A21L1 LG571/03A126 LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A137 LG571/03A140 LG571/03A145L1 LG571/03A145L2la) LG571/03A146L1la) LG571/03A156 LG571/03A156^2 LG571/03A158L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A49 LG207/15A73L1 LG207/15A95 LG207/15A130 LG207/15A154 LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A268 LG207/15A269 LG207/15A270L1 LG207/15A272 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG227/15A11L1 LG227/15A297L4la) LG227/15A302L1la) LG227/15A305L5la) LG227/15A307L1 LG227/15A323L2 LG571/03A19L1 LG571/03A21L1 LG571/03A21L2lh) LG571/03A21L3li) LG571/03A21L4lt) LG571/03A24L1 LG571/03A24L2 LG571/03A34L1 LG571/03A35L1 LG571/03A128L4la) LG571/03A128L4lb) LG571/03A129L4la) LG571/03A129L4lb) LG571/03A134L2 LG571/03A134L3 LG571/03A137L1la) LG571/03A137L1lc) LG571/03A145L1 LG571/03A145L2la) LG571/03A145^1L1 LG571/03A146L1la) LG571/03A146L1lb) LG571/03A150L1 LG571/03A157L1 LG571/03A157L2 OG92R/03A86L4 OG92R/03A111L1 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A7L3 LG207/15A110 LG207/15A111 LG207/15A113 LG207/15A129 LG207/15A268 LG207/15A269 LG207/15A272L1 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG207/15A279L3 LG207/15A279L4 LG571/03A16 LG571/03A19L1 LG571/03A21L1 LG571/03A145L2la) LG571/03A146L1la) 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 LG207/15A6 LG207/15A7 LG207/15A12 LG207/15A14 LG207/15A49 LG207/15A55 LG207/15A58L1 LG207/15A73L1 LG207/15A113L1 LG207/15A113L2 LG207/15A268 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A270L1 LG207/15A272 LG207/15A273 LG207/15A276L1 LG207/15A276L6 LG207/15A279L1 LG227/15A281L1 LG227/15A282L1 LG227/15A297 LG227/15A297L4la) LG227/15A299L1 LG227/15A307L1 LG571/03A11L1 LG571/03A128L1 LG571/03A137L1lc) LG571/03A145L2la) LG571/03A145L2lc) LG571/03A146L1la) LG571/03A146L1le) LG571/03A156^2 LG571/03A157L2 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 LG207/15A7L3 LG207/15A113 LG207/15A129 LG207/15A268 LG207/15A269 LG207/15A270 LG207/15A272 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG207/15A279L3 LG207/15A279L4 LG227/15A11L1 LG227/15A286 LG227/15A297L4la) LG227/15A299L1 LG571/03A7pct21 LG571/03A11L1 LG571/03A11L2 LG571/03A19L1 LG571/03A19L5 LG571/03A21L1 LG571/03A137L1la) LG571/03A137L1 LG571/03A145L2la) LG571/03A146L1la) 5 daca cheltuielile sunt deductibile la calculul profitului impozabil, in conditiile in care societatea nu face dovada ca au condus la realizarea de venituri impozabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L1 LG571/03A145L2la) LG571/03A146L1la) LG571/03A147^1 LG207/15A58L1 LG571/03A19L1 LG571/03A21L1 LG571/03A24L2 LG82R/91A6 LG207/15A269L1 LG207/15A276 LG207/15A280L1 OPANAF3741/15PT2.5 OPANAF3741/15PT11.1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120L7 OG92R/03A120^1L1 OG92R/03A120^1L2la) LG82/91A6 LG207/15A6 LG207/15A7 LG207/15A46 LG207/15A49 LG207/15A58L1 LG207/15A130 LG207/15A173L1 LG207/15A174L1 LG207/15A174L5 LG207/15A176L1 LG207/15A176L2 LG207/15A268L1 LG207/15A272 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG571/03A7L1PT2.1 LG571/03A7L1PT2.2 LG571/03A11L1 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A55L1 LG571/03A55L2lk) LG571/03A57L1 LG571/03A57L2 LG571/03A58L1 LG571/03A145L2la) LG571/03A145^1 LG571/03A146L1la) LG571/03A296^18L5^1 LG571/03A296^18L9 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A21L3ln) LG571/03A21L4lt) LG571/03A21L4le) LG571/03A21L4lf) LG571/03A21L4ll) Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91A6 LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A22L1lc) LG571/03A23 LG571/03A21L3lh) LG571/03A130^1L1 LG571/03A135L3 LG571/03A145 LG571/03A146 LG571/03A128 LG571/03A132L1la) LG571/03A143 OG92/03A6 OG92/03A7 OG92/03A119 OG92/03A120 OG92/03A120^1L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15 LG227/15 LG571/03 1 daca este investită să se pronunţe asupra deductibilităţii la calculul profitului impozabil a cheltuielilor efectuate la sediul administrativ, in conditiile in care societatea nu aduce argumente privind natura acestor cheltuieli, care sa contrazica constatarile organelor de inspectie fiscala Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A19 LG571/03A21L3 LG571/03A21L4 LG571/03A128 LG571/03A137 LG571/03A140 LG571/03A145 LG571/03A146 1 daca in mod corect organele de inspecţie fiscală au efectuat aceste ajustări în condiţiile în care din analiza dosarului preturilor de transfer şi documentelor prezentate au rezultat deficiente cu privire la modul de justificare a preturilor de transfer astfel că s-a procedat la refacerea analizei de comparabilitate privind achizitiile de la societati afiliate in vederea eliminarii acestor deficienţe. Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7L1PT26 LG571/03A11L2la) LG571/03A19L1 LG571/03A19L5 LG207/15A50 LG207/15A173L1 LG207/15A174L1 LG207/15A174 LG207/15A174L5 LG207/15A181L1 LG207/15A269L1ld) LG207/15A268L1 LG207/15A268L2 LG207/15A269L2 LG207/15A276L1 LG207/15A279L1 HG44/04PT33 HG44/04PT32 HG44/04PT29 HG44/04PT28 HG44/04PT24 HG44/04PT23 HG1/16PT5L1 OPANAF222/08A2L1 4 daca in mod legal au procedat la majorarea bazei de calcul a impozitului pe profit, in conditiile in care acestea au procedat la reincadrarea tranzactiilor in cauza 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 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 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91 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 4 daca in mod legal organele de inspectie fiscala au reîncadrat operaţiunile de achiziţii de bunuri şi au stabilit că aceste cheltuieli sunt nedeductibile 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 ANAF LG571/03A21 LG571/03A21L2le) LG571/03A21L4le) LG571/03A21L4lf) LG571/03A21L4ll) LG571/03A21L1 LG571/03A21L4lr) LG571/03A21L3ld) LG571/03A21L3la) LG571/03A127 LG571/03A128 LG571/03A145 LG571/03A146 LG571/03A147L4 OG92R/03A23L1 OG92R/03A23L2 OG92R/03A91 OG92R/03A92 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/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 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) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7PT26 LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A145 LG571/03A146 LG571/03A155 LG571/03A67 LG571/03A7L12ld) 1 daca in mod legal organele de inspectie fiscala au reintregit veniturile impozabile, prin reincadrarea operatiunilor 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 ANAF HG44/04 OG92R/03 LG571R/03