Materia Organul Constatator Acte Normative 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 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 2 renuntare la contestatie Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A271 LG207/15A271L1 OPANAF3741/15PT4.3 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A271L1 LG207/15A272L1 OPANAF3741/15PT4.3 1 societate radiata de la Oficiul Registrului Comertului anterior emiterii deciziei de solutionare a contestatiei Organe de inspectie fiscala din cadrul MFP si ANAF LG31/90A1 LG26/90A1 LG207/15 73 TVA 2 accesorii calculate ca urmare a neachitarii debitelor Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A129L1 LG571/03A134^1L2 LG571/03A134^2 LG571/03A134^2L1L2lb) LG571/03A134L1 LG571/03A134^1L1 LG571/03A134^1L7 LG571/03A145L2la) LG571/03A145L12 LG571/03A155L19lf OMFP3055/09PT154L1 OG92/03A119 OG92/03A120 OG92/03A121 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279L1 LG571/03A26L1 LG571/03A173 LG571/03A174L1 LG571/03A176 LG571/03A11L1^2 LG571/03A11L1^4 Ghid OECDPT7 LG227/15A297L4 1 aferenta operatiunilor de leasing Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A18L1 LG571/03A19L1 LG571/03A133L4la) LG571/03A143L2 LG571/03A145L12 1 ajustare TVA, in conditiile in care nu au fost prezentate documente din care sa rezulte faptul ca deteriorarile au avut cauze fizice si/sau naturale, neimputabile, de natura bunurilor expirate/alterate sau degradate fizic 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 2 aplicarea masurilor de simplificare, respectiv taxare inversa Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) LG571/03A146L1 LG571/03A155L5 LG571/03A160L2la) HG44/04PT82 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15 LG227/15A270L4lb) LG227/15A271L4lb) LG227/15A286 LG227/15A299L1 LG227/15A307L1 1 asupra deductibilităţii taxei pe valoarea adăugată aferentă unor facturi de avans, neachitate de contestatară şi ulterior stornate, în condiţiile în care societatea nu face dovada că operaţiunile au avut un scop economic