|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 1 |
|
 | deductibilitatea TVA aferenta achizitiior de bunuri imobile, ulterior demolate si prin urmare nu au fost folosite pentru realizarea de operatiuni taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04PT12
HG44/04PT48
HG44/04A58L1 | |
| 1 |
|
| deductibilitatea TVA aferentă facturilor înscrise eronat în jurnalul de cumpărături |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A146
LG571/03A146L1la)
LG571/03A155L1
LG571/03A155
LG571/03A155L19la)
LG571/03A155L19lb)
LG571/03A155L19lc) | |
| 1 |
|
| deductibilitatea tva aferentă serviciilor de consultanţă |
| |
| | | 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 | |
| 1 |
|
| deductibilitatea TVA in facturi reprezentand achizitii de bunuri materiale care nu sunt folosite in vederea realizarii de operatiuni impozabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
HG44/04PT44
HG44/04PT48 | |
| 1 |
|
| deductibilitatea tva in situatia in care societatea nu detine cod valid de tva |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A128 | |
| 1 |
|
| drept de deducere a TVA aferenta unor servicii care nu sunt achizitionate in folosul operatiunilor taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A299L1 | |
| 4 |
|
| dreptul de deducere a taxei pe valoarea adaugata aferenta unor servicii care nu sunt destinate utilizarii in folosul operatiunilor sale taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A145
LG571/03A145L1
LG571/03A146
LG571/03A146L1
LG571/03A19
LG571/03A21
LG571/03A67
LG207/15A173
LG207/15A173L1
LG207/15A173L2
LG207/15A174
LG207/15A176
LG207/15A176L1
LG207/15A176L2
LG227/15A11L11
OG92R/03A119
OG92R/03A120
OG92R/03A119L1
OG92R/03A119L2
OG92R/03A120L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L1
LG571/03A145L2
LG571/03A146L1
LG571/03A146L1la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L1
LG571/03A145
LG571/03A145L2
LG571/03A146
LG571/03A146L1la)
LG571/03A155L1
LG571/03A155L19la)
LG571/03A155L19lb)
LG571/03A155L19lc)
LG571/03A155L19ld)
LG571/03A155L19lf)
HG44/04PT45 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A19L1
LG571/03A25L1
LG571/03A25
LG571/03A23
LG571/03A23L1
LG571/03A19^2L9
LG571/03A21L1
LG571/03A146L1
LG571/03A146L1la)
LG227/15A281L7
LG227/15A297
LG227/15A297L4la)
LG227/15A299L1 | |
| 1 |
|
| dreptul de deducere a TVA aferent bunurilor care nu sunt destinate realizarii de operatiuni impozabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A269
LG207/15A276
LG227/15A297
LG571/03A11
LG571/03A17
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A146 | |
| 1 |
|
| dreptul de deducere a TVA aferenta achizitiilor de combustibilul pentru vehiculele rutiere motorizate care sunt destinate exclusiv pentru transportul rutier de persoane, cu o greutate maximă autorizată care să nu depăşească 3.500 kg şi care să nu aibă mai mult de 9 scaune de pasageri, incluzând şi scaunul şoferului, aflate în proprietatea sau în folosinţa contribuabilului |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L4
LG571/03A21L4lt)
LG571/03A145L2
LG571/03A19L1
LG571/03A137L1
LG571/03A146L1
LG82R/91A6
LG227/15A286
LG227/15A299L1
HG44/04PT12
HG44/04PT49
HG44/04PT46
HG44/04PT46L1
HG1/16PT69L1
HG1/16PT69L2
OMEF3512/08PT2
OPANAF3741/15PT10.2
OPANAF3741/15PT11.1
OPANAF3741/15PT2.5 | |
| 2 |
|
| dreptul de deducere a tva aferenta prestarilor de servicii facturate de un contribuabil inactiv |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11 | |
| 1 |
|
| dreptul de deducere a TVA aferenta unor achizitii de mijloace fixe pentru care nu a fost dovedita existenta lor faptica |
| |
| | | 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 | |
| 1 |
|
| dreptul de deducere a tva aferenta unor facturi care nu au fost corectate in conformitate cu prevederile legale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A146 | |
| 1 |
|
| dreptul de deducere a TVA aferenta unor operatiuni care nu sunt achizitionate in folosul operatiunilor sale taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A19
LG571/03A21
LG571/03A22
LG571/03A145
LG571/03A146
LG571/03A155
LG571/03A125^1 | |
| 1 |
|
| dreptul de deducere a TVA aferentă achiziţiilor de bunuri pentru care nu s-au prezentat documente care să justifica achiziţia în scopul operaţiunilor taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A98
LG207/15A272
LG207/15A278
LG207/15A276
OPANAF3741/15PT11.1
LG571/03A11
LG571/03A19
LG571/03A21
LG571/03A145L2
LG571/03A125^1
LG571/03A11L1^4
LG227/15A297
LG227/15A298
LG227/15A299L1 | |
| 1 |
|
| dreptul de deducere a tva evidentiata in facturi care nu indeplinesc calitatea de document justificativ |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A269
LG207/15A276
OPANAF3741/15PT11.1
LG571/03A145
LG571/03A146
LG571/03A155
LG571/03A125^1
LG571/03A11
LG571/03A19
LG571/03A21 | |
| 1 |
|
| dreptul de deducere a TVA evidentiata in facturi pentru care nu a fost prezentat originalul |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L4
LG571/03A21L4lt)
LG571/03A145L2
LG571/03A19L1
LG571/03A137L1
LG571/03A146L1
LG82R/91A6
LG227/15A286
LG227/15A299L1
HG44/04PT12
HG44/04PT49
HG44/04PT46
HG44/04PT46L1
HG1/16PT69L1
HG1/16PT69L2
OMEF3512/08PT2
OPANAF3741/15PT10.2
OPANAF3741/15PT11.1
OPANAF3741/15PT2.5 | |
| 1 |
|
| dreptul de deducere a TVA fara a avea la baza documente justificative |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A302L1la)
LG227/15A299L1
LG227/15A323L2 | |
| 1 |
|
| dreptul de deducere a TVA in conditiile in care societatea nu justifica faptul ca aceste operatiuni sunt destinate utilizarii in folosul operatiunilor sale taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A11L1^2
LG571/03A19L1
LG571/03A21L4
LG571/03A125^1
LG571/03A146
LG571/03A155 | |
| 1 |
|
| dreptul de deducere a TVA inscrisa in facturi fiscale ce nu corespund prevederilor legale (sau ce nu indeplinesc calitatea de document justificativ) |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A268L1
LG207/15A268L2
LG207/15A268L2
LG207/15A269L2
LG207/15A269L2
LG207/15A270L1
LG207/15A46
LG207/15A49
LG571/03A19L1
LG571/03A21
LG571/03A145L2
LG571/03A146
LG571/03A125^1 | |
| 1 |
|
| dreptul organului de inspectie fiscala de a colecta TVA in situatia in care petenta nu s-a inregistrat ca platitor de TVA |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A11L1 | |
| 1 |
|
 | dreptul organului fiscal de a colecta TVA in situatia in care contribuabilul nu s-a inregistrat ca platitor TVA |
| |