Materia Organul Constatator Acte Normative 1 contestatie nestampilata Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 9 contestatii a caror motivare nu este dovedita cu acte justificative care sa ateste starea de fapt, sustinuta sau afirmata de petenti Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 1 contestatoarea nu aduce argumente in sustinerea cauzei Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15 LG227/15A297L4 LG227/15A297L4la) LG227/15A298 LG227/15A299L1 LG571/03A21L1 LG571/03A21L4 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A21L4lt) LG571/03A24L1 LG571/03A24L2 LG571/03A145L12 LG571/03A146L1la) LG571/03A146L1lb) LG82/91A6 LG207/15A6 LG207/15A73L1 LG207/15A73L2 LG207/15A279L3 LG207/15A279L4 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 LG207/15A279L1 LG207/15A279L2 1 daca se poate pronunta pe fond asupra acestor capete de cerere in conditiile in care contestatia nu este motivata Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A65 OG92R/03A206L1 OG92R/03A214L1la) OG92R/03A214L3 OG92R/03A216L4 1 daca se poate pronunta pe fondul cauzei in conditiile in care contestatia privind aceste capate de cerere nu este motivata si sustinuta cu documente Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A73L1 LG207/15A276L1 LG207/15A269L1 LG207/15A269L1lc) LG207/15A269L1ld) OPANAF3741/15PT11.1la LG134/10A250 LG134/10A249 LG571/03A11L1 LG571/03A145L1la) LG571/03A145L2 LG571/03A146L1la) LG571/03A156L1lc) 1 dacă DGSC se poate investi cu soluţionarea pe fond a contestaţiei, în condiţiile în care organele de inspectie fiscala au înaintat Parchetului Plângerea penală, în vederea stabilirii existenţei sau inexistenţei elementelor constitutive ale unor infracţiuni prevăzute şi pedepsite de lege Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A65 OG92R/03A206L1 OG92R/03A214L1la) OG92R/03A214L3 OG92R/03A216L4 1 dacă organul de solutionare se poate pronunţa asupra acestei sume în condiţiile în care societatea nu aduce niciun fel de motivaţii în susţinerea contestaţiei Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7L1 LG571/03A36 LG571/03A128L8 LG571/03A130 LG207/15A276L1 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A279L1 OPANAF3741/15PT2.5 4 desfiintarea deciziei de impunere Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119L1 OG92R/03A119L2 OG92R/03A120L1 OG92R/03A120L7 OG92R/03A216L3 OG92R/03A216L3^1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A7L2 OG92/03A216L3 OG92/03A216L3^1 LG571/03A127L1 LG571/03A127L2 LG571/03A145L1 LG571/03A145L2 LG571/03A149L2lb) LG571/03A149L3lb) LG571/03A153L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A6 OG92R/03A7 OG92R/03A94L2la) OG92R/03A94L3 OG92R/03A213L1 OG92R/03A216L3^1 LG571/03A55L1 LG571/03A55L2lk) LG571/03A57L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L1la) LG571/03A146L1la) LG571/03A148 LG227/15A11L1 LG227/15A297 LG227/15A298 LG227/15A299L1 LG227/15A304L1 LG207/15A6 LG207/15A73L1 LG207/15A73L2 LG207/15A279L3 LG207/15A279L4 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 3 desfiintarea deciziei de impunere intrucat din actul administrativ nu rezulta situatia de fapt Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A55L2lk) LG571/03A55L1 LG571/03A55L3lg) HG44/04PT68 HG44/04PT69 HG44/04PT70 LG571/03A85L1 LG200/06A7L1 LG95/06A258L1 LG95/06A258L2 LG76/02A26L1 LG76/02A27L1 OG92/03A6 OG92/03A65 OG92/03A216L3 OG92/03A216L3^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A145L1 LG571/03A145L2la) LG571/03A146L1la) LG571/03A146L2 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15 LG227/15A297L4 LG227/15A297L4la) LG227/15A298 LG227/15A299L1 LG571/03A21L1 LG571/03A21L4 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A21L4lt) LG571/03A24L1 LG571/03A24L2 LG571/03A145L12 LG571/03A146L1la) LG571/03A146L1lb) LG82/91A6 LG207/15A6 LG207/15A73L1 LG207/15A73L2 LG207/15A279L3 LG207/15A279L4 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 LG207/15A279L1 LG207/15A279L2 1 hotarare casata, efecte, autoritate de lucru judecat Organe de inspectie fiscala din cadrul MFP si ANAF LG134/10A431L2 OPANAF3741/15PT9.4 OPANAF3741/15PT10.5 1 încetării calităţii procesuale Organe de inspectie fiscala din cadrul MFP si ANAF LG134/10A431L2 OPANAF3741/15PT9.4 OPANAF3741/15PT10.5 3 neanalizarea de catre organele de inspectie fiscala a documentelor prezentate de societate Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A7L2 OG92/03A216L3 OG92/03A216L3^1 LG571/03A127L1 LG571/03A127L2 LG571/03A145L1 LG571/03A145L2 LG571/03A149L2lb) LG571/03A149L3lb) LG571/03A153L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A6 OG92R/03A7 OG92R/03A94L2la) OG92R/03A94L3 OG92R/03A213L1 OG92R/03A216L3^1 LG571/03A55L1 LG571/03A55L2lk) LG571/03A57L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15 LG227/15A297L4 LG227/15A297L4la) LG227/15A298 LG227/15A299L1 LG571/03A21L1 LG571/03A21L4 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A21L4lt) LG571/03A24L1 LG571/03A24L2 LG571/03A145L12 LG571/03A146L1la) LG571/03A146L1lb) LG82/91A6 LG207/15A6 LG207/15A73L1 LG207/15A73L2 LG207/15A279L3 LG207/15A279L4 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 LG207/15A279L1 LG207/15A279L2 1 nemotivata, în situatia în care contestatorul nu prezinta argumente de fapt si de drept în sustinerea contestatiei sau argumentele aduse nu sunt incidente cauzei supuse solutionarii Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A73L1 LG207/15A276L1 LG207/15A269L1 LG207/15A269L1lc) LG207/15A269L1ld) OPANAF3741/15PT11.1la LG134/10A250 LG134/10A249 LG571/03A11L1 LG571/03A145L1la) LG571/03A145L2 LG571/03A146L1la) LG571/03A156L1lc) 4 prin decizie se poate desfiinta total sau partial actul administrativ atacat, situatie în care urmeaza sa se încheie un nou act administrativ fiscal care va avea în vedere strict considerentele deciziei de solutionare Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A6 OG92R/03A7 OG92R/03A94L2la) OG92R/03A94L3 OG92R/03A213L1 OG92R/03A216L3^1 LG571/03A55L1 LG571/03A55L2lk) LG571/03A57L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A73L1 LG207/15A279L3 LG207/15A279L4 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L1la) LG571/03A146L1la) LG571/03A148 LG227/15A11L1 LG227/15A297 LG227/15A298 LG227/15A299L1 LG227/15A304L1 LG207/15A6 LG207/15A73L1 LG207/15A73L2 LG207/15A279L3 LG207/15A279L4 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5