Materia Organul Constatator Acte Normative 1 accessorim sequitur principale Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A297 LG571/03A19 LG571/03A21 LG571/03A134 LG571/03A145 LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A181L1 LG207/15A181L1L4L6L7L8 1 aferente diferentelor de taxa pe valoarea adaugata constatate ca declarate si achitate cu intarziere Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120 1 aferente obligatiilor bugetare preluate in urma divizarii Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A83 9 aferente unor debite neachitate in termen Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A85 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120 OG92R/03A213L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A165 LG227/15A121 LG227/15A151 LG227/15A155L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A181L1 LG207/15A181L1L4L6L7L8 OG92/03A119 OG92/03A120 OG92/03A120^1L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A173 LG207/15A173L1 LG207/15A174 LG207/15A174L1 LG207/15A176 LG207/15A176L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A173 LG207/15A173L1 LG207/15A173L2 LG207/15A174 LG207/15A174L1 LG207/15A174L5 LG207/15A176 LG207/15A176L1 LG207/15A176L2 LG227/15A121 LG227/15A151 LG227/15A155L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A93 LG207/15A95 LG207/15A95L1 LG207/15A154 LG207/15A173L1 LG207/15A174 LG207/15A174L1 LG207/15A176 LG207/15A176L1 LG207/15A276 LG207/15A276L1 LG207/15A279 LG207/15A279L3 LG207/15A279L4 LG207/15A50 8 calcularea de accesorii, masura accesorie in raport cu debitul stabilit suplimentar Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A21L1 LG207/15A21L2 LG207/15A22 LG207/15A93 LG207/15A95 LG207/15A154 LG207/15A165 LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A178 LG207/15A174L5 LG207/15A174L1 LG207/15A98 LG207/15A268 LG207/15A269 LG207/15A269L1 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A276L1 LG207/15A276 OPANAF3741/15PT2.5 OPANAF3741/15PT11.1 OPANAF3741/15PT11.1L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A181L1 LG207/15A181L1L4L6L7L8 OG92/03A119 OG92/03A120 OG92/03A120^1L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A21L1 LG207/15A21L2 LG207/15A22 LG207/15A93 LG207/15A95 LG207/15A154 LG207/15A165 LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A178 LG207/15A176L2 LG207/15A176L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A173 LG207/15A174 LG207/15A176 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A173 LG207/15A173L1 LG207/15A173L2 LG207/15A174 LG207/15A174L1 LG207/15A176 LG207/15A181L1L4L6L7L8 LG207/15A268 LG207/15A268L1 LG207/15A268L2 LG207/15A268L2 LG207/15A269 LG207/15A276 LG207/15A276L1 LG207/15A98 LG207/15A181L1 LG227/15A281L7 LG227/15A297 LG227/15A297L4 LG227/15A297L4la) LG227/15A299L1 LG227/15A302L1la) LG227/15A307L1 LG571/03A19L1 LG571/03A19L5 LG571/03A11L2 LG571/03A11L2la) HG1/16PT68 HG44/04PT22 HG44/04PT22-24 HG44/04PT22-26 HG44/04PT23 HG44/04PT24 HG44/04PT28 HG44/04PT28 HG44/04PT32 HG44/04PT33 OG92R/03A119 OG92R/03A119L1 OG92R/03A119L2 OG92R/03A120 OG92R/03A120L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A19L1 LG571/03A21 LG571/03A21L1 LG571/03A21L3 LG571/03A24L1 LG571/03A24 LG571/03A24L2 LG571/03A145 LG571/03A145L2 LG571/03A145L2la) LG571/03A146L1la) HG44/04PT2.2 OG92R/03A206L1lc) OG92R/03A206L1 OG92R/03A206L1lc)ld) OPANAF3741/15PT11.1 OPANAF3741/15PT2.5 LG134/10A249 LG134/10A250 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A21L1 LG571/03A21L4 LG571/03A21L4lf) LG571/03A146L1 LG571/03A146 LG207/15A276 LG207/15A276L1 LG207/15A73L1 LG134/10A249 LG134/10A250 OG92R/03A119 OG92R/03A119L1 OG92R/03A120 OG92R/03A120L1 OG92R/03A206 OG92R/03A206L1 OG92R/03A206L1lc) OG92R/03A206L1lc)ld) OPANAF3741/15PT11.1 OPANAF3741/15PT2.5 HG44/04PT12 HG44/04PT48 HG44/04PT46L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A173 LG207/15A174 LG207/15A173L1 LG207/15A173L2 LG207/15A174L1 LG207/15A174L5 LG207/15A176 LG207/15A176L1 LG207/15A176L2 1 calculat eronat Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120 1 calculate dupa data depunerii cererii de compensare Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120 3 conform principiului "accesorium sequitur principale" Organe de inspectie fiscala din cadrul MFP si ANAF LG31/90A144^4L1lb) LG31/90A144^4L3lb) LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A181L1L4L6L7L8 LG207/15A268 LG207/15A269 LG227/15A11L1 LG227/15A11L11 LG227/15A11L12 LG227/15A11L5 LG571/03A145 LG571/03A145L2 LG571/03A146 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24 LG227/15A11L5 LG207/15A173 LG207/15A174 LG207/15A181L1 LG207/15A276 LG207/15A276L1 LG207/15A279 LG207/15A279L3 LG207/15A279L4 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 HG1/16PT5L1 OG92R/03A119 OG92R/03A119L1 OG92R/03A120 OG92R/03A120L1 OG92R/03A120^1 OG92R/03A120^1L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG227/15A297 LG227/15A297L4 LG227/15A299L1 LG207/15A181L1 LG207/15A6 HG1/16PT69L1 HG1/16PT69L2 HG1/16PT5L1 1 daca dupa intrarea in faliment se mai datoreaza accesorii Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A115 OG92R/03A119 1 daca organul de solutionare se poate pronunta pe fondul cauzei in conditiile in care solutionarea cauzei depinde de existenta sau inexistenta unui drept ce face obiectul unei alte judecati Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A79 1 dacă accesoriile stabilite prin Decizia referitoare la obligaţiile de plată accesorii sunt legal datorate în condiţiile în care obligaţiile declarate nu au fost achitate la scadenţă iar contestatoarea nu aduce în susţinere documente din care să rezulte că baza de calcul a accesoriilor ar fi fost stabilită eronat de organele fiscale. Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A173 LG207/15A174 LG207/15A176 LG571/03A82 OG92/03A119 OG92/03A120 OG92/03A121 LG207/15A276 LG207/15A279 LG207/15A281L2 LG207/15A50 2 legalitatea calcularii de accesorii la suma initial declarata in conditiile in care obligatia principala a fost rectificata in sensul diminuarii Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A173 LG207/15A174 LG207/15A176 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A50 LG207/15A50L2 LG207/15A173L1 LG207/15A279L1 LG207/15A279L1 LG207/15A279L2 15 principiului de drept „accesorium sequitur principale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A127 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L1 LG571/03A127