Materia Organul Constatator Acte Normative 12 stabilirea venitului net din activitati independente Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 OG92R/03A205 OG92R/03A206 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A81 LG571/03A82 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT62 LG571/03A125^1 LG571/03A126 LG571/03A127 LG571/03A129 LG571/03A152L1 LG571/03A153 OG92R/03A94 OG92R/03A101 OG92R/03A104 OG92R/03A105 OG92R/03A107 OG92R/03A119 OG92R/03A120 OG92R/03A205 OG92R/03A209 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 HG44/04PT37 HG44/04PT38 HG44/04PT39 OG92R/03A101 OG92R/03A109 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A205 OG92R/03A206 OG92R/03A217L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 LG571/03A145 LG571/03A146 HG44/04PT46 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206L1 OG92R/03A213L4 OG92R/03A216L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206L1lc) LG571/03A48 LG571/03A83 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A47 OG92R/03A205 OG92R/03A206 OG92R/03A209 OG92R/03A110 OG92R/03A217L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG95/06A257L2lb) OU125/11A5 LG571/03A48 LG571/03A78L2 LG571/03A65 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A279L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A84 OMFP46/01PT3 OMFP46/01PT5 OMFP46/01PT6 OMFP46/01PT7 OMFP46/01PT8 OMFP46/01PT9 LG207/15A272 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A84 OMEF52/12 OMFP46/01PT3 OMFP46/01PT5 OMFP46/01PT6 OMFP46/01PT7 OMFP46/01PT8 OMFP46/01PT9 LG207/15A268L1 LG207/15A269 LG207/15A276 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A268 LG207/15A269 LG207/15A272 LG207/15A276 LG207/15A279 OG92R/03A44 OG92R/03A45 OG92R/03A85 OG92R/03A86 LG571/03A82 LG207/15A276L1 LG207/15A279L3 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 10 venit impozabil stabilit suplimentar Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT37 LG571/03A48 LG571/03A145 LG571/03A146 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A205L1 OG92R/03A206L2 OG92R/03A216L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24 LG571/03A48 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A120L7 OG92R/03A206 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 LG571/03A134 LG571/03A134^1 LG571/03A137 LG571/03A140 LG571/03A145^1 LG571/03A156 HG1050/04 OG92R/03A65 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216 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 LG207/15A93 LG207/15A95L1 LG207/15A113 LG207/15A130 LG207/15A131 LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A276 LG207/15A279 LG571/03A78 LG571/03A79 LG571/03A84 LG571/03A296^27 HG44/04PT152 OG92/03A104 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A78 LG571/03A79 LG207/15A50 LG207/15A268 LG207/15A269 HG44/04PT52 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A78 LG571/03A79 LG207/15A6 LG207/15A7 LG207/15A12 LG207/15A13 LG207/15A46 LG207/15A49 LG207/15A276 LG207/15A279 LG287/06 9 venituri nedeclarate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A41 LG571/03A65 LG571/03A66 LG571/03A83 LG571/03A84 LG207/15A276L1 LG207/15A279L1 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 LG207/15A268 LG207/15A269 LG207/15A270 LG207/15A272L1 LG571/03A7 LG571/03A41 LG571/03A46 LG571/03A83 LG571/03A125^1 LG571/03A126 LG571/03A127 LG571/03A140 LG571/03A153 OG92R/03A14 OG92R/03A17L1 OG92R/03A17L2 OG92R/03A85 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A1PT37 LG207/15A268 LG207/15A269 LG207/15A270 LG207/15A272L1 LG207/15A279 LG571/03A7L1 LG571/03A46L1 LG571/03A46L2 LG571/03A48 LG571/03A83 LG571/03A84 LG571/03A125^1PT18 LG571/03A127L9 LG571/03A127L10 LG571/03A126L1 LG571/03A128L1 LG571/03A128L2 LG571/03A140 LG571/03A153 LG571/03A296L18 LG571/03A296^21L1 LG571/03A296^22 LG227/15A291L1 OG92R/03A85 OG92R/03A110 OG92R/03A17L1 OG92R/03A17L2 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A41 LG571/03A46 LG571/03A48 LG571/03A83 LG571/03A126 LG571/03A127 LG571/03A128 LG571/03A140 LG571/03A153 HG44/04PT23 HG44/04PT62 OG92R/03A85 OG92R/03A110 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A268 LG207/15A269 LG207/15A270 LG207/15A272L1 LG207/15A276L1 OPANAF3741/15PT11.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A93 LG207/15A95 LG207/15A113 LG207/15A153 LG207/15A279L1 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 LG571/03A78L2 LG571/03A79 9 Impozit pe venitul nerezidentilor (conventii de evitare a dublei impuneri) 1 aplicarea conventiei de evitare a dublei impuneri in cazul in care platitorul de venit la extern suporta el insusi impozitul pe venit Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A46 OG92R/03A94 OG92R/03A105 OG92R/03A107 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A122^1 LG571/03A114 LG571/03A115L1lb) LG571/03A116L2ld) LG571/03A118 1 impozit cu retinere la sursa pe veniturile obtinute din Romania de persoane juridice nerezidente de natura redeventelor ((know-how) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A113 LG571/03A115L1ld) LG571/03A116L1 LG571/03A118 HG44/04PT48 LG207/15A268L1 LG207/15A272L1 OPANAF3741/15PT5.3 OPANAF3741/15PT5.5 1 impozitarea la sursa a dividendelor, redeventelor, comisioanelor si dobanzilor platite unui nerezident Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A7L2 LG207/15A7L3 LG207/15A12 LG207/15A13 LG207/15A130 LG287/09fara articol 2 impunerea veniturilor realizate in Romania de nerezidenti Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L2 LG571/03A19L5 LG571/03A26L1 LG571/03A34 LG571/03A143L2la) LG207/15A7 LG207/15A113 LG207/15A131 LG207/15A269L1ld) LG207/15A269L1le) LG207/15A276L1 HG44/04PT24 HG44/04PT29 HG44/04PT33 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279 1 Incadrarea platilor efectuate de catre contestatoare in categoria “redevente”