Materia Organul Constatator Acte Normative 1 neprezentarea de catre organele de inspectie fiscala a starii de fapt si de drept 7 nepunerea in aplicare a deciziei Ministerului Finantelor Publice 1 neregularităţi privind avizele de inspecţie fiscală - art. 98 alin.(1) şi alin. (2) coroborat cu art.91 alin.(1) şi alin.(2) din OG nr.92/2003 1 nesustinuta cu documente 5 nulitatea absolută a actelor administrativ fiscale 4 nulitatea actelor administative incheiate de organele de inspectie fiscala, invocata de contestatoare pentru nerespectarea prevederile art.98 alin.(3) si art.104 alin.(1), alin.(4) si alin.(5) din OG 92/2003 privind Codul de procedura fiscala, republicata, cu modificarile si completarile ulterioare 3 nulitatea deciziei de calcul accesorii 1 obligatii bugetare stabilite prin alte acte administrative fiscale 8 prescriptia obligatiilor stabilite de oif 32 prescriptie Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A16 LG571/03A46 LG571/03A83 OG92R/03A6 OG92R/03A21 OG92R/03A22 OG92R/03A91 OG92R/03A96 OG92R/03A98 OG92R/03A101 OG92R/03A102 OG92R/03A109 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A205L1 OG92R/03A207L1 OG92R/03A209 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A1 OG92R/03A21 OG92R/03A22 OG92R/03A46 OG92R/03A91 OG92R/03A94 OG92R/03A95 OG92R/03A98 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A122^1 LG571/03A134L2 LG571/03A156^2 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24 LG571/03A48 LG571/03A145 LG571/03A145^1 LG571/03A146 LG571/03A156^2 HG44/04PT37 HG44/04PT38 OG92R/03A65 OG92R/03A83 OG92R/03A91 OG92R/03A92 OG92R/03A98 OG92R/03A102 OG92R/03A94 OG92R/03A46 OG92R/03A107 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206L1 OG92R/03A216L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A125^1 LG571/03A126 LG571/03A127 LG571/03A128L1 LG571/03A128L2 LG571/03A141L2lf) LG571/03A152L1 LG571/03A153 LG571/03A156L2 HG44/04PT23L1 HG44/04PT37 OG92R/03A88 OG92R/03A89 OG92R/03A95 OG92R/03A98 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A21 OG92R/03A22 OG92R/03A23 OG92R/03A91 OG92R/03A92 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206L1lc)ld) OG92R/03A213L1 LG571/03A21L4lf) LG571/03A146L1la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7pct21lc) LG571/03A11L1 LG571/03A11L1^2 LG571/03A19 LG571/03A21 LG571/03A35 LG571/03A55L1 LG571/03A55L4 LG571/03A128L9 LG571/03A134L2 LG571/03A137L2la) LG571/03A141L2le) LG571/03A141L3 LG571/03A143L2la) LG571/03A145L2 LG571/03A146L1 LG571/03A147^1 LG571/03A149L2lb) LG571/03A156L2 LG571/03A156^2L1 OG92R/03A65 OG92R/03A94 OG92R/03A105 OG92R/03A120 OG92R/03A120^1 OG92R/03A206L1 OG92R/03A213L1 OG92R/03A216L1 OG92R/03A216L3 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) OG92R/03A23 OG92R/03A91 OG92R/03A92 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A135 OG92R/03A206 OG92R/03A216L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1 LG571/03A19 LG571/03A145L1 LG571/03A145L1la) LG571/03A146L1la) OG92R/03A120 OG92R/03A120^1 OG92R/03A206L1 OG92R/03A213L1 OG92R/03A216L1 OG92R/03A216L3 Organe de inspectie fiscala din cadrul MFP si ANAF OG70/97A22 OG70/97A23 LG85/06A64L6 Dc167/58 OG92R/03A1 OG92R/03A82 OG92R/03A85 OG92R/03A94 OG92R/03A95 OG92R/03A110L2 OG92R/03A210 OG92R/03A218 OG92R/03A216 OG92R/03A231 Organe de inspectie fiscala din cadrul A.N.V LG86/06A100 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A277L1la) LG207/15A279L5 OPANAF3741/15PT10.2 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A23 OG92R/03A86 OG92R/03A87 OG92R/03A91 OG92R/03A102 LG571/03A11L2 LG571/03A19L1 LG571/03A19L5 LG571/03A34 LG571/03A35 HG44/04PT22 HG44/04PT23 HG44/04PT24 HG44/04PT27 HG44/04PT28 HG44/04PT32 Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A91 OG92/03A102 OG92/03A110 LG207/15A173 LG207/15A174 LG207/15A279L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A91 OG92/03A119 OG92/03A120 LG207/15A276L1 LG207/15A279L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A91L1 OG92R/03A91L2 LG571/03A126 LG571/03A127 LG571/03A140 LG571/03A141 LG571/03A153 LG207/15A279 LG207/15A280 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A49 LG207/15A130 LG207/15A279L3 OG92R/03A23 OG92R/03A91L1 OG92R/03A91L2 OG92R/03A98L1 LG571/03A34L1lb) LG571/03A134L2 LG571/03A134L3 LG571/03A156^2L1 LG571/03A141L2 LG571/03A152L2 LG571/03A152L6 HG44/04PT35 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A21 OG92R/03A22 OG92R/03A23 OG92R/03A91L1 OG92R/03A91L2 LG207/15A279 LG207/15A280 LG571/03A126 LG571/03A127 LG571/03A128 LG571/03A153 HG44/04PT20 HG44/04PT23L8 HG44/04PT23L9 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A21 OG92R/03A22 OG92R/03A23 OG92R/03A91 OG92R/03A92 LG571/03A46 LG207/15A279 LG207/15A280 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A347 LG207/15A73L1 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A276L1 LG571/03A34 LG571/03A35 LG571/03A134 LG571/03A156^2 OPANAF3741/15PT2.5 OPANAF3741/15PT10.2 OPANAF3741/15PT11.1lb Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A91 OG92R/03A92 OG92R/03A131 OG92R/03A132 OG92R/03A133 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A347 OG92R/03A23 OG92R/03A91L1 OG92R/03A91L2 LG571/03A90 LG571/03A93L1 LG571/03A296^21 LG571/03A296^22 LG571/03A296^25 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A146L1 LG571/03A147^1 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A260 LG207/15A272 LG207/15A269L1 LG207/15A280L1 LG207/15A374 LG571/03A7L1PT26 LG571/03A11L2la) LG571/03A19L1 LG571/03A19L5 LG571/03A34L1 LG571/03A35L1 OPANAF3741/15PT2.5 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A46L1 LG571/03A48 LG571/03A83 LG571/03A134L2 LG571/03A134^1L7 LG571/03A134^2L1L2lb) LG571/03A138L1la) LG571/03A146L1la) LG571/03A147^1L2 LG571/03A296^25 LG227/15A174 LG207/15A6 LG207/15A14L2 LG207/15A55 LG207/15A93 LG207/15A95 LG207/15A110 LG207/15A111 LG207/15A113L2 LG207/15A119 LG207/15A130 LG207/15A131 LG207/15A270L1 LG207/15A276L1 LG207/15A347 OG92R/03A23 OG92R/03A91 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A347 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 HG44/04PT37 OMFP1040/04 OPANAF3741/15PT2.5 OG92R/03A23 OG92R/03A91 LG207/15A111 LG207/15A113 LG207/15A130 LG207/15A269 LG207/15A280 LG207/15A279 LG207/15A347 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279L1 LG207/15A279L2 LG207/15A347 OG92R/03A23 OG92R/03A91L1 OG92R/03A91L2 OG92R/03A92 OG92R/03A93 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A46 LG207/15A49 LG207/15A173 LG207/15A174 LG207/15A269 LG207/15A276 LG207/15A279 LG207/15A347 OG92R/03A23 OG92R/03A91 OG92R/03A92 OG92R/03A131 OG92R/03A132 OG92R/03A133 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 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A23 OG92R/03A91L1 OG92R/03A91L2 OPANAF675/18A1 LG571/03A79^1 LG227/15A117 LG207/15A138L9 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG207/15A279 LG207/15A347 3 prezentarea de probe noi in sustinerea contestatiei 1 prin decizie se poate desfiinta total sau partial actul administrativ atacat, situatie în care urmeaza sa se încheie un nou act administrativ fiscal care va avea în vedere strict considerentele deciziei de solutionare 26 renuntare la contestatie