Materia
Organul Constatator
Acte Normative
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”
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A46
OG92R/03A94
OG92R/03A105
OG92R/03A107
OG92R/03A216
LG571/03A115L1ld)
LG571/03A118
HG44/04PT2L10
2
prezentarea certificatului de rezidenta fiscala - conditie pentru aplicarea conventiei de evitare a dublei impuneri
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11L1^2
LG571/03A19L1
LG571/03A21L4lc)
LG571/03A21L4lf)
LG571/03A21L4lo)
LG571/03A21L4lr)
LG571/03A55L2lk)
LG571/03A118L2
LG571/03A128L9
LG571/03A134^2L2la)
LG571/03A143L2la)
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A156L4
HG44/04PT13
HG44/04PT23le)
HG44/04PT35
HG44/04PT44
HG44/04PT68
HG44/04PT69
HG44/04PT79L4
OMEF3512/08PT2
OMFP2222/06A10L1
OG92R/03A78^1
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A214L1la)
OG92R/03A216
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A113
LG571/03A116
LG571/03A118
LG571/03A133L2
HG44/04PT13L9
1
prezentarea certificatului de rezidenta fiscala pentru beneficiarul de venit in timpul inspectiei fiscale sau pe parcursul solutionarii contestatiei
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
1780
Procedura
44
actul atacat modificat de organul emitent inaintea emiterii deciziei de solutionare
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A205
OG92R/03A206
OG92R/03A216
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A47
OG92R/03A205
OG92R/03A213L1
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A205
OG92R/03A206
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A205
OG92R/03A206
OG92R/03A216L1
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A205
OG92R/03A206
OG92R/03A216L1
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A84
OG92R/03A116L4
OG92R/03A116L5
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1L1
LG207/15A269L1
LG207/15A279L3
LG207/15A280L1
Organe de inspectie fiscala din cadrul MFP si ANAF
OMFP149/05A2
OPANAF144/12
OG92R/03A84
OG92R/03A116L4
OG92R/03A116L5
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1L1
OG92R/03A228
LG207/15A268L1
LG207/15A269L1
LG207/15A279L3
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A82
LG571/03A86
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5
OG92R/03A21
OG92R/03A44
OG92R/03A45
OG92R/03A85
OG92R/03A86
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG207/15A268
LG207/15A269
LG207/15A279L3
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A41
LG571/03A65
LG571/03A66
LG571/03A90
OG92R/03A216L1
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A126
LG571/03A132L1
LG571/03A151L1
LG571/03A152L2
LG227/15A291L1
LG207/15A279L1
OPANAF3741/15PT11.1
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15A268L1
LG207/15A268L2
LG207/15A269L2
LG207/15A276
OPANAF3741/15PT11.1
Organe de inspectie fiscala din cadrul MFP si ANAF
OPANAF3741/15PT12.1
LG134/10A181
LG134/10A185L1
OG92R/03A21
OG92R/03A85
OG92R/03A88
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG207/15A75
LG207/15A98
LG207/15A173
LG207/15A174
LG207/15A176
LG207/15A268
LG207/15A269
LG207/15A270
LG207/15A279L1
LG207/15A280
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15A268
LG207/15A269
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15A268
LG207/15A269
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15A268
LG207/15A269
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A82
LG227/15A121
LG227/15A174
LG134/10A181
LG134/10A185L1
OPANAF3741/15PT12.1
OG92R/03A43
OG92R/03A44
OG92R/03A68
OG92R/03A205
OG92R/03A207
LG207/15A46
LG207/15A75
LG207/15A268
LG207/15A269
LG207/15A279L1
LG207/15A280L1
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15A268
LG207/15A269
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A21
OG92R/03A85
OG92R/03A86
OG92R/03A91
OG92R/03A92
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG207/15A268
LG207/15A269
LG207/15A279L1
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A21
OG92R/03A85
OG92R/03A86
OG92R/03A91
OG92R/03A92
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG207/15A268
LG207/15A269
LG207/15A279L1
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A21
OG92R/03A85
OG92R/03A86
OG92R/03A91
OG92R/03A92
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG207/15A268
LG207/15A269
LG207/15A279L1
Organe de inspectie fiscala din cadrul MFP si ANAF
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5
OG92R/03A45
OG92R/03A85
OG92R/03A110
OG92R/03A111
OG92R/03A114
OG92R/03A115
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG207/15A50
LG207/15A268
LG207/15A269
LG207/15A279L1
LG207/15A279L3
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A296^25
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5
LG207/15A93
LG207/15A152
LG207/15A153
LG207/15A165
LG207/15A173
LG207/15A174
LG207/15A176
LG207/15A279L1
LG207/15A279L3
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15A268L1
LG207/15A269L2
LG207/15A276L1
LG207/15A279L1
OPANAF3741/15PT11.1
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15A268
LG207/15A269
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15A50
LG207/15A268
LG207/15A269
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15A268
LG207/15A269