Materia Organul Constatator Acte Normative 7 contestatie prematur formulata Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A268 LG207/15A269 LG207/15A270 LG207/15A269L1lc) LG207/15A269L1ld) LG227/15A297L4la) LG227/15A297 LG227/15A76L2lo) LG571/03A19L1 LG571/03A21L1 LG571/03A21L3lb) LG571/03A145L2la) LG571/03A76 OPANAF3741/15PT2.5 OPANAF3741/15PT11.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A268L1 LG207/15A268L2 LG207/15A269L2 LG207/15A276L1 LG207/15A270L1 LG207/15A280L1 OPANAF3741/15PT12.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A269L1lc) LG207/15A269L1ld) LG571/03A21L1 LG571/03A21L4 LG571/03A21L4lf) LG571/03A145L1 OMFP3512/08 OPANAF3741/15PT2.5 OPANAF3741/15PT11.1 OPANAF3741/15PT12.1 LG207/15A131 LG207/15A268 LG207/15A269L2 LG207/15A270L1 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 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 LG207/15A268 LG207/15A268L1 LG207/15A268L2 LG207/15A268L2 LG207/15A269 LG207/15A269L2 LG207/15A270 LG207/15A270L1 LG207/15A272 LG207/15A278 LG207/15A98 LG207/15A277 LG544/04A14L1 LG544/04A14L2 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24L1 LG571/03A24L3 LG571/03A24L3la) LG571/03A21 LG571/03A21L3 LG571/03A21L3lh) LG571/03A23L1 LG571/03A23L1L2 LG571/03A23L2 LG571/03A23L3 LG571/03A11 LG571/03A11L1 LG571/03A19 LG571/03A19L1 LG571/03A19L5 LG571/03A11L2 LG571/03A11L2la) LG571/03A128L4 LG571/03A128L4lc) LG571/03A128 LG227/15A11L11 LG15/94A4 LG207/15A269L1 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A6 LG207/15A7L3 8 contestatii care, din punct de vedere legal, nu pot forma obiectul caii de atac administrative Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A205 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A205 OG92R/03A206 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A205 OG92R/03A206 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A205 OG92R/03A206 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A18 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A280 OPANAF3741/15PT9.4 OPANAF3741/15PT12.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A268L1 LG207/15A268L2 LG207/15A269L2 LG207/15A276L1 LG207/15A270L1 LG207/15A280L1 OPANAF3741/15PT12.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A268 LG207/15A268L1 LG207/15A268L2 LG207/15A269 OPANAF3741/15PT12.1 2 contestatoarea nu aduce argumente in sustinerea cauzei Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A93 OG92R/03A23L1 OG92R/03A131L1 OG92R/03A132 OG92R/03A133 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A93 LG287/09fara articol OG92/03A24 4 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 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A276L1 LG207/15A279L3 LG207/15A279L4 LG207/15A50 LG571/03A82 LG571/03A84 OG29R/05A84 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 OPANAF3741/15PT11.1 OPANAF3741/15PT2.5 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 LG207/15A93 LG207/15A98 LG207/15A165 LG207/15A173 LG207/15A174 LG207/15A173L1 LG207/15A173L2 LG207/15A176 LG207/15A176L1 LG207/15A176L2 LG207/15A269L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A19L1 LG207/15A269 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A276L1 LG207/15A276 LG134/10A249 LG134/10A250 OPANAF3741/15PT11.1 OPANAF3741/15PT2.5 2 daca societatea datoreaza obligatiile fiscale stabilite prin titlul de creanta contestat in conditiile in care acesta a fost intocmit avand la baza un act administrativ, care ulterior efectuarii inspectiei fiscale a fost anulat de instanta judecatoreasca printr-o decizie irevocabila Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A272 LG554/04PT22L1 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 LG207/15A269 LG207/15A269L1 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A276 LG207/15A276L1 LG207/15A73L1 LG207/15A73L2 LG227/15A281L1 LG227/15A281L7 LG227/15A282L1 HG1/16PT5L1 OPANAF3741/15PT11.1 OPANAF3741/15PT11.1L1 OPANAF3741/15PT11.1la OPANAF3741/15PT11.1lb OPANAF3741/15PT2.5 4 dacă se poate investi cu soluţionarea pe fond a contestaţiei impotriva celor doua acte administrative fiscale, în condiţiile în care societatea nu a respectat termenul legal de exercitare a căii administrative de atac Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A207L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A207L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A207L1 Organe de inspectie fiscala din cadrul MFP si ANAF OPANAF3741/15PT12.1 LG207/15A270L1 1 dacă se poate investi cu soluţionarea pe fond, în vederea constatării existenţei sau inexistenţei elementelor constitutive ale infracţiunii de evaziune fiscală Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A277 LG207/15A277L1la) 1 dacă .X. datorează tva şi impozit pe profit, în condiţiile în care contestatara nu aduce niciun fel de argumente menite să combată constatările organului de control Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A269L1 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A277 LG207/15A277L1la) OPANAF3741/15PT10.2 1 debite pentru care instanta penala s-a pronuntat pe latura civila, prin decizie penala definitiva, in sensul recuperarii in cursul urmarii penale a prejudiciului Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A276 3 declinare de competenta Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A209 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A272 LG207/15A272L1 LG207/15A272L1 LG207/15A272L2la) LG571/03A296^21L1 LG571/03A296^21 LG571/03A296^22 LG571/03A296^25 LG571/03A296^28