Materia Organul Constatator Acte Normative 5 deductibilitatea TVA in facturi reprezentand achizitii de bunuri materiale care nu sunt folosite in vederea realizarii de operatiuni impozabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134^1 LG571/03A134^2 LG571/03A145 LG571/03A146 LG571/03A150 LG571/03A155 HG44/04PT46 HG44/04PT53L6 OG92R/03A94 OG92R/03A105 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206L1 OG92R/03A213L5 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A6 OG92R/03A7 OG92R/03A65 OG92R/03A67L1 OG92R/03A80 OG92R/03A105 OG92R/03A109 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206L1 OG92R/03A213L1 OG92R/03A216 HG44/04PT51L2 LG571/03A19L1 LG571/03A128 LG571/03A137 LG571/03A140 LG571/03A145L2la) LG571/03A146L1la) LG571/03A150 LG571/03A155L5 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A21 LG571/03A126 LG571/03A128 LG571/03A145 LG571/03A146 OG92R/03A43 OG92R/03A46 OG92R/03A107 OG92R/03A109 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 HG44/04PT46 LG207/15A268 LG207/15A269 LG207/15A270 LG207/15A272 LG207/15A279 LG207/15A280 LG207/15A352 OPANAF3741/15PT2.5 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134^1 LG571/03A145L2la) LG571/03A145^1 LG227/15A297L4la) LG207/15A49 LG207/15A110 LG207/15A111 LG207/15A130 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A49 LG207/15A113 LG207/15A130 LG207/15A173L1 LG207/15A174L1 LG207/15A174L5 LG207/15A176L1 LG207/15A279L1 LG571/03A11L1 LG571/03A19L1 LG571/03A21L1 LG571/03A21L3ln) LG571/03A21L4lf) LG571/03A134^1 LG571/03A145 LG571/03A145^1 LG571/03A146 LG571/03A155 LG571/03A156 HG44/04PT44 HG44/04PT48 HG1/16PT68 LG82/91A6 LG227/15A297L4la) LG227/15A298 1 deductibilitatea tva in situatia in care societatea nu detine cod valid de tva Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1^1 LG571/03A153 OG92R/03A78^1 1 deductibilitatea TVA înscrisă în facturile de achiziţie, în condiţiile în care facturile nu conţin toate informaţiile prevăzute de lege, iar datele din documentele justificative anexate la facturi, respectiv avize de însoţire a mărfii şi note de recepţie, nu sunt corelate cu cele înscrise în facturi Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A146 LG571/03A155 LG571/03A147^2 OG92R/03A213L1 2 dedusă fără a avea documente justificative la bază Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 LG571/03A145L1 LG571/03A156 LG571/03A296^22 HG1050/04 LG207/15A268 LG207/15A280 OPANAF3741/15PT9.4 OPANAF3741/15PT12.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A297 LG227/15A298 HG1/16PT68 2 desfiintarea titlului de creanta Tn conditiile Tn care din dosarul cauzei nu a rezultat situatia de fapt care a condus la stabilirea de obligatii fiscale Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A277L3 OPANAF3741/15PT10.5 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT46 LG207/15A174 LG207/15A176 LG207/15A279 LG571/03A128 LG571/03A143 LG571/03A145 LG571/03A146 LG571/03A157 OG92R/03A7 OG92R/03A24 OG92R/03A94 OG92R/03A109 OG92R/03A111 OG92R/03A115 OG92R/03A119 OG92R/03A120 OPANAF3741/15PT11.4 1 drept de deducere a tva aferenta achizitiei de lucrari/servicii pe baza intentiei societatii de a desfasura operatiuni taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A269 LG207/15A276 LG207/15A279 LG227/15A297 OPANAF3741/15PT11.1 1 drept de deducere a tva aferenta facturilor de la contribuabili inactiviI Organe de inspectie fiscala din cadrul MFP si ANAF OPANAF575/06A3 LG571/03A127L1 LG571/03A145 LG571/03A146 LG571/03A153 HG44/04PT44 OG92R/03A41 OG92R/03A78^1 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 LG554/04A14 7 drept de deducere a tva aferenta serviciilor care nu sunt aferente in folosul operatiunilor taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG85/06 LG571/03A134 LG571/03A145 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A146 HG44/04PT45 LG207/15A279L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A134^1 LG571/03A146L1la) LG571/03A155L19la)-ld) LG571/03A150L1 LG571/03A159L2 LG207/15A268L1 LG207/15A269 LG207/15A272L2la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128L4lb) LG207/15A7L3 LG207/15A113 LG207/15A268L1 LG207/15A269 LG207/15A272L2la) LG207/15A279L1 OPANAF3741/15PT11.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A297L4 LG227/15A299L1 LG227/15A304L2la) LG207/15A279 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A297L4 LG227/15A299L1 LG207/15A279 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134^1L4 LG571/03A134^1L7 LG571/03A134^2L1 LG571/03A145 LG571/03A146 LG571/03A155L1 2 drept de deducere a TVA aferenta unor servicii care nu sunt achizitionate in folosul operatiunilor taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 OG92R/03A65 OG92R/03A213L1 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A269 LG207/15A276 LG207/15A279 LG227/15A297 OPANAF3741/15PT11.1 2 dreptul de deducere a cheltuielilor aferentă acestor achiziţii şi a TVA, în condiţiile în care autoturismele pentru care au fost efectuate aceste achiziţii nu au fost utilizate exclusiv în scopul activităţii economice Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A21L4lt) LG571/03A24L1 LG571/03A24L2 LG571/03A145L2 LG571/03A145^1L1 LG571/03A146L1 OG92R/03A214L1la) OG92R/03A214L3 OG92R/03A216L1 OG92R/03A216L4 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134^1 LG571/03A145L2la) LG571/03A145^1 LG227/15A297L4la) LG207/15A49 LG207/15A110 LG207/15A111 LG207/15A130 1 dreptul de deducere a taxei aferentă achiziţiilor de la inactivi Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A277L1la) 2 dreptul de deducere a taxei pe valoarea adaugata aferenta unor facturi de achizitie in conditiile in care societatea nu face dovada existentei faptice a bunurilor aflate in proprietatea sa Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A145 LG571/03A146 OG92R/03A82 OG92R/03A94 OG92R/03A206 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A140 LG571/03A148 LG571/03A152L6 LG571/03A160 HG44/04 OG92R/03A7L2 OG92R/03A65 OG92R/03A67 OG92R/03A94 OG92R/03A213L1 OG92R/03A216 1 dreptul de deducere a taxei pe valoarea adaugata aferenta unor lucrari de investitii in conditiile in care nu s-a evaluat pe baze obiective intentia contestatoarei de a desfasura activitati economice respectiv daca aceste investitii sunt destinate utilizarii in folosul operatiunilor sale taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128 LG571/03A145 OG92R/03A46 OG92R/03A65 OG92R/03A105 OG92R/03A216 1 dreptul de deducere a taxei pe valoarea adaugata aferenta unor prestari de servicii pentru care nu au fost analizate toate documentele existente la dosarul cauzei Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A145L1 LG571/03A145L2la) LG571/03A146 OG92R/03A94 OG92R/03A216 1 dreptul de deducere a taxei pe valoarea adaugata pentru care nu s-au analizat conditiile prevazute de lege Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A297L4la) LG227/15A299L1 LG227/15A286 LG287/09A1169 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 LG207/15A113L1 LG207/15A113L2 LG207/15A279