Materia Organul Constatator Acte Normative 7 Dreptul de deducere al TVA in conditiile in care care societatea contestatoare nu justifica cu documente prestarea efectiva a serviciilor in cauza si faptul ca acestea au fost destinate realizarii de operatiuni taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A145 LG571/03A146 LG571/03A145^1 HG44/04PT48 HG44/04PT45^1L1 HG44/04PT46 HG44/04PT49 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206 OG92R/03A213L4 OG92R/03A216L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A145 LG571/03A146 LG571/03A156 HG44/04PT79L1 OG92R/03A206L1 OG92R/03A213L4 OG92R/03A214L1la) OG92R/03A216L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A145 LG571/03A146 HG44/04PT44 HG44/04PT48 LG82/91A2L1 LG82/91A6 LG82/91A25 LG554/04A14 OG92R/03A94 OG92R/03A110 OG92R/03A106 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206L1 OG92R/03A213L5 OG92R/03A215L1L2 OG92R/03A209L1 OG92R/03A216L1 HG1050/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A133 LG571/03A145 LG571/03A146 LG571/03A150 HG44/04PT45 OG92R/03A43 OG92R/03A94L2 OG92R/03A109 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A205 OG92R/03A209 OG92R/03A216L1 OG92R/03A216L3 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 LG571/03A125^1L1PT1 LG571/03A134^1 LG571/03A145 LG571/03A146 LG571/03A147^1 OPANAF3741/15PT11.1lb Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A297 LG207/15A279 5 dreptul la rambursare a TVA fara a avea la baza documente justificative Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A147^2 OG92R/03A206 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT20 LG571/03A128 LG571/03A138 LG571/03A147^1L1 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A147 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A128 LG571/03A129 LG571/03A133 LG571/03A147^2L1la) HG44/04PT49 LG207/15A279L1 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 organului de inspectie fiscala de a colecta TVA in situatia in care petenta nu s-a inregistrat ca platitor de TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A126 LG571/03A137 LG571/03A153 LG207/15A268 LG207/15A279 8 dreptul organului fiscal de a colecta TVA in situatia in care contribuabilul nu s-a inregistrat ca platitor TVA Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT62L2la) OG92R/03A22 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A22 OG92R/03A23 OG92R/03A91L1 OG92R/03A91L2 OG92R/03A98 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216L1 LG571/03A125^1 LG571/03A126 LG571/03A127 LG571/03A134 LG571/03A153 LG571/03A156^2 OPANAF 2906/14PT11.1la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A125^1L1 LG571/03A126L1 LG571/03A127 LG571/03A141 LG571/03A153 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134^2L1 LG571/03A137L1 LG571/03A145L2 LG571/03A146L1la) LG571/03A152L1 LG571/03A152L2 LG571/03A153L1 HG44/04PT61 HG44/04PT62 OMFP1939/04 LG207/15A268L1 LG207/15A272 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A137L1la) LG571/03A145L1 LG571/03A145L2la) LG571/03A145L4 LG571/03A146L1la) LG571/03A146L2 LG571/03A152L6 LG571/03A153L1 HG44/04PT45L1 HG44/04PT46L1 Decizia Comisiei Fiscale Centrale 6/14Fara articol Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A127 LG571/03A153 HG44/04PT62 LG207/15A130 LG207/15A268L1 LG207/15A269 LG207/15A272L2la) LG207/15A276 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A127 LG571/03A140 LG571/03A153 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 LG207/15A113 LG207/15A269L1ld) LG207/15A276L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L1la) LG571/03A127L1 LG571/03A127L2 LG571/03A125^1L1 LG571/03A141L2lf) LG571/03A152L1 LG571/03A152L2 LG571/03A152L6 LG571/03A153L1lb) HG44/04PT37L2 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 LG207/15A173 LG207/15A174 LG207/15A352 1 estimarea TVA aferenta facturilor lipsa Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1 LG571/03A126 LG571/03A127 LG571/03A128 LG571/03A141L2lf) LG571/03A145 LG571/03A146 HG44/04PT23 HG44/04PT56 OG92R/03A102 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A172 OG92R/03A216 3 estimarea TVA in baza preturilor practicate pe piata Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A130 LG571/03A137 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A67 OG92R/03A206L1 OG92R/03A213L1 OG92R/03A213L4 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A129 LG571/03A137 7 estimarea veniturilor impozabile Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A67 OG92R/03A206L1lc)ld) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A137 LG571/03A140 LG571/03A160 OG92R/03A65 OG92R/03A67 OG92R/03A206L1lc)ld) 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A126 LG571/03A128 LG571/03A137 LG571/03A140 LG571/03A145 LG571/03A156 HG44/04PT23 OG92R/03A6 OG92R/03A65 OG92R/03A67 OG92R/03A94 OG92R/03A105 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206 OG92R/03A216L1 HG1050/04PT65.1 HG1050/04PT65.2 HG1050/04PT102.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A145 LG571/03A146 LG571/03A156 HG44/04PT45 OG92R/03A65 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216 HG1050/04PT65.1 HG1050/04PT65.2 HG1050/04PT102.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A152^2L2 LG571/03A152^2L11 LG571/03A152^2L14 HG44/04PT64L7 LG207/15A279L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A137 LG571/03A156 OG92R/03A6 OG92R/03A7 OG92R/03A52 OG92R/03A64 OG92R/03A65 OG92R/03A67L1 OG92R/03A94 OG92R/03A105 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 HG1050/04PT65.1 HG1050/04PT65.2 HG1050/04PT102.1 1 evidentiata in contabilitate si nedeclarata prin deconturile de TVA Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A216 2 exercitarea dreptului de deducere a taxei pe valoarea adaugata in conditiile in care societatea a prezentat in sustinerea contestatiei documente care nu au fost avute in vedere de catre organele de inspectie fiscala. Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A140 HG44/04PT23 HG44/04PT45 OG92R/03A94 OG92R/03A109L1 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206 OG92R/03A207L1 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT23 HG44/04PT45 LG571/03A140 OG92R/03A94 OG92R/03A109 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206 OG92R/03A207L1 OG92R/03A216 1 exercitarea dreptului de deducere a TVA aferenta serviciilor de consultanta, asistenta de specialitate si management activ, in conditiile in care nu justifica cu documente ca aceste servicii au fost efectiv prestate si utilizate in folosul operatiunilor sale taxabile