Materia Organul Constatator Acte Normative 2 aferenta achizitiilor de bunuri si servicii in conditiile in care societatea realizeaza atat operatiuni cu drept de deducere cat si operatiuni scutite (pro - rata) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A140 LG571/03A141 LG571/03A147 LG571/03A149 LG571/03A161 OG92R/03A205 OG92R/03A206 OG92R/03A209 OG92R/03A216 OG92R/03217 OPANAF 2906/14PT 2.5 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A129L2 LG571/03A137L2 LG571/03A133L2 LG571/03A141L1lf) HG44/04PT12 HG44/04PT19.4 LG82R/91A6 LG227/15A286 8 aferenta cheltuielilor nedeductibile din punct de vedere fiscal Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A146 LG571/03A155 OG92R/03A119 OG92R/03A120 LG207/15A268L1 LG207/15A276 LG207/15A279L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A145 LG571/03A146 OG92R/03A65 LG207/15A268 LG207/15A269 LG207/15A270 LG207/15A272 LG207/15A276 LG207/15A279 LG207/15A280 LG207/15A352 OMFP1939/04 OPANAF3741/15PT11.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279L5 OPANAF3741/15PT11.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A35 LG571/03A126 LG571/03A128 LG571/03A134^1 LG571/03A134^2 LG571/03A137 LG571/03A138 LG571/03A140 LG571/03A145 LG571/03A146 LG571/03A150 LG571/03A153 LG571/03A155 LG571/03A156^2 OG92R/03A6 OG92R/03A23 OG92R/03A43 OG92R/03A46 OG92R/03A91 OG92R/03A92 OG92R/03A94 OG92R/03A102 OG92R/03A107 OG92R/03A109 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 HG44/04PT12 HG44/04PT13 HG44/04PT44 HG44/04PT45 HG44/04PT46 HG44/04PT48 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 LG571/03A11 LG571/03A21 LG571/03A130 LG571/03A137L3la) LG571/03A138L1lc) LG571/03A145 LG571/03A146 LG571/03A153L1 OG92R/03A64 OG92R/03A65 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 HG44/04PT44 HG44/04PT45 HG44/04PT48 LG82/91A6L1 LG134/10A249 LG134/10A250 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 LG207/15A268 LG207/15A269 LG207/15A272 LG207/15A276 LG207/15A277L1la) LG207/15A277L3 LG207/15A279L5 OPANAF3741/15PT2.5 OPANAF3741/15PT10.2 OPANAF3741/15PT11.1la Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A146 OG92R/03A64 OG92R/03A65 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 HG44/04PT12 HG44/04PT45 HG44/04PT48 LG82/91A6L1 LG207/15A268 LG207/15A269 LG207/15A270 LG207/15A272 LG207/15A352 OPANAF3741/15PT2.5 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A160 LG207/15A268 LG207/15A269 LG207/15A270 LG207/15A272 LG207/15A352 OPANAF3741/15PT2.5 2 aferenta exporturilor declarate de societate ca fiind scutite de TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128L1 LG571/03A128L4lb) LG571/03A143L1la) LG571/03A143L3 LG571/03A159 OG92R/03A206 OG92R/03A216L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A143L1la) 2 aferenta serviciilor de telecomunicatii Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L1 LG571/03A133 LG571/03A147 HG44/04PT14 HG44/04PT49 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L1 LG571/03A133L4la) LG571/03A147^2 HG44/04PT14 HG44/04PT49 2 ajustarea bazei de impozitare a taxei pe valoarea adaugata prin diminuarea TVA colectata, pentru bunurile livrate si neincasate ca urmare a falimentului beneficiarului Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A138ld) LG207/15A276L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279 4 ajustarea bazei de impozitare pentru TVA in cazul refuzurilor partiale privind cantitatea Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT38 HG44/04PT40 LG571/03A138 LG571/03A141 LG571/03A145 LG571/03A146 OG92R/03A6 OG92R/03A52 OG92R/03A105 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT12 HG44/04PT46 LG571/03A19L1 LG571/03A21L2 LG571/03A21L3 LG571/03A21L4 LG571/03A21L4lf) LG571/03A128 LG571/03A128L1 LG571/03A137 LG571/03A137L3lb) LG571/03A146 LG571/03A150 LG571/03A155 OG92R/03A7L2 OG92R/03A65L2 OG92R/03A82 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A138lb) LG571/03A145L2la) LG571/03A146L1la) LG571/03A159L2 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A137 LG571/03A138lb) HG44/04PT20 13 ajustarea tva aferenta unei achizitii in conditiile in care aceasta nu a fost utilizata pentru realizarea de operatiuni taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A146 LG571/03A155 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT23 HG44/04PT61 LG571/03A22 LG571/03A140L1 LG571/03A148 OG92R/03A46 OG92R/03A101 OG92R/03A102 OG92R/03A107 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT45 OG92R/03A7L2 OG92R/03A43 OG92R/03A94L1 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120L2 OG92R/03A120^1L1 OG92R/03A205L1 OG92R/03A206L1 OG92R/03A206L2 OG92R/03A207L1 OG92R/03A213L1 OG92R/03A213L5 OG92R/03A216L3 OG92R/03A216L3^1 LG571/03A134L1 LG571/03A134^2 LG571/03A145L1 LG571/03A145L2 LG571/03A146L1 LG571/03A147^1L1 LG571/03A147^1L2 OPANAF 2906/14PT 11.1 Lb) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) LG571/03A146L1la) Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A105 OG92R/03A109 OG92R/03A205 OG92R/03A210 LG571/03A145 LG571/03A147^1 LG571/03A148 LG207/15A279L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) LG571/03A149L4la)PT1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) LG571/03A149L4la)PT1 HG44/04PT45L1 HG44/04PT45L6 HG44/04PT45L7 LG207/15A276L1 LG207/15A279L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) LG571/03A149L4la)PT1 HG44/04PT45L1 HG44/04PT45L6 HG44/04PT45L7 LG207/15A276L1 LG207/15A279L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) LG571/03A149L4la)PT1 HG44/04PT45L1 HG44/04PT45L6 HG44/04PT45L7 LG207/15A276L1 LG207/15A279L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A276 LG207/15A279 LG571/03A149 LG571/03A145 HG44/04PT45 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT45 LG207/15A276 LG207/15A279 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A146 LG571/03A148 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216L1 LG207/15A277L3 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A270L1 LG227/15A271L1 LG227/15A291L1 7 ajustarea TVA aferenta unei investitii in conditiile in care aceasta nu a fost utilizata pentru realizarea de operatiuni taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24 LG571/03A48 LG571/03A145 LG571/03A146 LG571/03A152L2 LG571/03A152L6 LG571/03A153 LG571/03A155 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A145 LG571/03A149 HG44/04 OG92R/03A43 OG92R/03A46 OG92R/03A94 OG92R/03A102 OG92R/03A107 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A122^1 OG92R/03A206 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 HG44/04PT45 HG44/04PT61 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A149 LG207/15A269 LG207/15A276