Materia Organul Constatator Acte Normative 1 legalitatea calculării de accesorii prin Decizia referitoare la obligaţiile de plată accesorii asupra debitului reprezentând impozit pe veniturile din salarii aferente în condiţiile în care baza de calcul a accesoriilor a fost stabilită eronat de organele fiscale Organe de inspectie fiscala din cadrul MFP si ANAF OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 OG92R/03A45 OG92R/03A85 OG92R/03A110 OG92R/03A111 OG92R/03A114 OG92R/03A115 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 LG207/15A50 LG207/15A268 LG207/15A269 LG207/15A279L1 LG207/15A279L3 2 legalitatea calculării de accesorii prin Decizia referitoare la obligaţiile de plată accesorii în condiţiile în care baza de calcul a accesoriilor a fost stabilită eronat de organele fiscale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A113 LG571/03A115L1ld) LG571/03A116L1 LG571/03A118 LG207/15A279L3 LG207/15A279L4 OPANAF3741/15PT11.3 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A296^25 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 LG207/15A93 LG207/15A152 LG207/15A153 LG207/15A165 LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A279L1 LG207/15A279L3 1 legalitatea obligarii la plata accesoriilor in functie de efectuarea compensarilor si a cererilor de rambursare Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A22 LG207/15A93 LG207/15A95 LG207/15A154 LG207/15A165 LG207/15A173 LG207/15A174 LG207/15A176 3 legalitatea obligării contestatarei la plata accesoriilor în condiţiile în care societatea nu a achitat până la data scadentă obligaţiile principale stabilite Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A67L2 OG92R/03A205 OG92R/03A207L1 OG92R/03A217L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A47 OG92R/03A119 OG92R/03A206 OG92R/03A205 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A47 OG92R/03A119 OG92R/03A205 OG92R/03A206 OG92R/03A216 1 legalitatea stabilirii accesoriilor calculate ca urmare a stingerii obligaţiilor declarate în ordinea vechimii Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120 LG207/15A173L1 LG207/15A174L1 LG207/15A176 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A276L1 LG207/15A276L6 OPANAF3741/15PT2.5 OPANAF3741/15PT11.1lb 2 majorări de întârziere aferente TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A137 LG571/03A152L1 LG571/03A152L2 LG571/03A153L1 LG571/03A156 OG92R/03A23L1 OG92R/03A23L2 OG92R/03A91L1 OG92R/03A91L2 OG92R/03A119 OG92R/03A120L1 OG92R/03A120L2 OG92R/03A120L3 OG92R/03A120L7 OG92R/03A120^1 OG92R/03A206 OG92R/03A207L1 OG92R/03A213L1 OG92R/03A213L5 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A152L6 LG571/03A153 HG44/04 OG92R/03A119 OG92R/03A120 7 mod de determinare a bazei de calcul Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A110 OG92R/03A111 OG92R/03A216L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A7L2 OG92R/03A85 OG92R/03A110 OG92R/03A111 OG92R/03A115 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 LG95/06A257 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A7L2 OG92R/03A85 OG92R/03A110 OG92R/03A111 OG92R/03A115 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 LG95/06A257 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A21 OG92R/03A44 OG92R/03A45 OG92R/03A119 OG92R/03A120 HG1050/04 LG571/03A82 LG571/03A84 OG92R/03A86 OG92R/03A216 OPANAF2906/14PT11.5 OPANAF2906/14PT11.7 Organe de inspectie fiscala din cadrul MFP si ANAF LG554/04A14 OG92R/03A45 OG92R/03A86 OG92R/03A110 OG92R/03A119 OG92R/03A120 LG207/15A279L3 OPANAF3741/15PT11.4 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A7 LG207/15A173L1 LG207/15A173L2 LG207/15A174L1 LG207/15A176L1 LG207/15A268L1 LG207/15A269L2 OG92/03A119 OG92/03A120 LG571/03A82 LG571/03A84 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A173 LG207/15A174 LG207/15A176 4 neplata la termen Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A22 LG207/15A95 LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A279 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7L1 LG571/03A125^1PT18 LG571/03A126L1 LG571/03A127L1 LG571/03A127L2 LG571/03A128L1 LG571/03A140L2^1 LG571/03A141L2lf) LG571/03A152L1 LG571/03A152L3 LG571/03A152L6 LG571/03A153L1 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A269 LG207/15A276 LG207/15A279L1 OPANAF3741/15PT11.3 OPANAF3741/15PT11.5 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A34 LG571/03A35 LG414/02A20 LG414/02A21 OG92R/03A23 OG92R/03A91 OG92R/03A92 OG92R/03A93 OG92R/03A231 LG207/15A110 LG207/15A111 LG207/15A154 LG207/15A173 LG207/15A174 LG207/15A175 LG207/15A279 LG207/15A347 1 obiectul unei alte judecati Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279L1 LG207/15A279L5 OPANAF3741/15PT11.1 OPANAF3741/15PT10.2 3 organul de solutionare nu se poate pronunta deoarece din documentele existente la dosarul cauzei nu rezulta modul de stingere a obligatiilor principale care le-au generat Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A7L2 OG92R/03A82 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A231 OG92R/03A216 Dc167/58A17 Organe de inspectie fiscala din cadrul MFP si ANAF OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 LG207/15A46 LG207/15A98 LG207/15A279L3 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A276 LG207/15A279 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 4 principiului de drept „accesorium sequitur principale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A125^1 LG571/03A128 LG571/03A129L4lb) LG571/03A146 LG571/03A155 OG92R/03A7L2 OG92R/03A94 OG92R/03A105 OG92R/03A206 OG92R/03A213L1 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2 LG571/03A145^1L1 LG571/03A146L1 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A214L1la) OG92R/03A214L3 OG92R/03A216L1 OG92R/03A216L4 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A143L2la) LG571/03A129L3lb) OG92R/03A119 OG92R/03A120 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4lf) LG571/03A145L2 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 3 sentinta instantei este ulterioara procedurii de stingere efectuata de organul fiscal Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A91 OG92R/03A92 OG92R/03A114 OG92R/03A115 LG207/15A165 LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A347 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A47 OG92R/03A111 OG92R/03A115 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 LG207/15A50 LG207/15A153 LG207/15A154 LG207/15A165 LG207/15A173 LG207/15A174 LG207/15A175 LG207/15A176 LG207/15A279 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A91 OG92R/03A92 LG207/15A6 LG207/15A110 LG207/15A111 LG207/15A165 LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A347 1 stabilirea de accesorii aferente TVA, în sarcina contestatarei reprezintă măsură accesorie în raport cu debitul