Materia Organul Constatator Acte Normative 1 prezentarea certificatului de rezidenta fiscala pentru beneficiarul de venit in timpul inspectiei fiscale sau pe parcursul solutionarii contestatiei 1780 Procedura 44 actul atacat modificat de organul emitent inaintea emiterii deciziei de solutionare 1 amenzi, competenta de solutionare 1 anularea deciziei de impunere in conditiile in care organele de inspectie fiscala au evidentiat in decizia de impunere taxa pe valoarea adaugata stabilita suplimentar si nu taxa pe valoarea adaugata de plata 3 anularea în mod corespunzător a deciziei de impunere contestată 2 aplicarea eronata a actelor normative in vigoare 16 autoritate de lucru judecat 11 cerea de anulare a actului administrativ fiscal pe motivul nerespectarii procedurii de desfasurare a controlului fiscal 5 cerere de anulare a unui act emis in procedura de executare silita- competenta de solutionare 1 competenta de emitere a deciziei de impunere insituatiile in care inspectia fiscala a fost realizata de organe apartinand altor directii teritoriale decat cea in care isi are domiciliul fiscal contribuabilul 16 competenta in stabilirea obligatiilor fiscale 8 competenta materiala apartine instantei judecatoresti 2 completarea eronata a titlului de creanta atacat 107 conditii de nulitate ale actului administrativ fiscal 1 consecintele invocarii gresite a temeiului de drept pe baza caruia s-au stabilit diferente de impozite si taxe 29 constatarea necompetentei materiale privind solutionarea contestatiei formulata 8 constatarea nulitatii actului administrativ contestat 15 constatari incomplete care necesita reverificare 7 contestatia indreptata impotriva deciziei de nemodificare a bazei de impunere 1 contestatia indreptata impotriva raportului de inspectie fiscala 511 contestatie depusa in afara termenului legal 191 contestatie fara obiect 144 contestatie formulata de o persoana fara calitate procesuala 1 contestatie impotriva refuzului nejustificat de emitere a actului administrativ fiscal 48 contestatie indreptata impotriva altor acte administrative fiscale - competenta de solutionare 15 contestatie indreptata impotriva altor acte administrative fiscale, competenta de solutionare 2 contestatie indreptata impotriva deciziei de nemodificare a bazei de impunere 19 contestatie indreptata impotriva dispozitiei de masuri Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A147 OG92R/03A119 OG92R/03A120 OG92R/03A120L1 OG92R/03A205 OG92R/03A209 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT62 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A205 OG92R/03A209 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A138 LG571/03A145 LG571/03A146 LG571/03A155 LG571/03A156 LG571/03A156^2 LG571/03A160 OG92R/03A65 OG92R/03A105 OG92R/03A205 OG92R/03A209 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A205 OG92R/03A209 OG92R/03A209L1 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A205L1 OG92R/03A209 HG44/04PT62 LG571/03A125^1 LG571/03A126 LG571/03A127 LG571/03A129 LG571/03A152L1 LG571/03A153 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A141 LG571/03A140 LG571/03A147 OG92R/03A23L1 OG92R/03A111 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A122^1 OG92R/03A205 OG92R/03A209 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A127 LG571/03A129L3lb) LG571/03A153 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A209L2 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 LG571/03A11 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 OMFP1939/04 OG92R/03A205L1 OG92R/03A206L2 OG92R/03A209L2 OG92R/03A210L2 OG92R/03A214L1 OG92R/03A214L3 OG92R/03A216 OPANAF 2906/14PT10.1 Organe de inspectie fiscala din cadrul MFP si ANAF OMFP1939/04 OG92R/03A205L1 OG92R/03A206L2 OG92R/03A209L2 OG92R/03A210L2 OG92R/03A214L1 OG92R/03A214L3 OG92R/03A216 OPANAF 2906/14PT10.1 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 LG571/03A11 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 LG571/03A134^2L1 LG571/03A137L1 LG571/03A145L2 LG571/03A146L1la) HG44/04PT19 HG44/04PT20 LG207/15A268L1 LG207/15A272L1 Organe de inspectie fiscala din cadrul MFP si ANAF OPANAF3741/15PT5.1 OPANAF3741/15PT5.3 OPANAF3741/15PT10.2 LG207/15A272 LG207/15A277