Materia Organul Constatator Acte Normative 2 accesorii calculate perioada cuprinsa intre data actului de inspectie fiscala prin care a fost individualizat debitul principal si data stingerii acestuia 1 accesorii datorate de la data exercitarii dreptului de deducere a taxei pe valoarea adaugata evidentiata in facturi de achizitii de bunuri si prestari de servicii pana la data stornarii acestora in conditiile in care taxa pe valoarea adaugata dedusa nu a fost destinata realizarii de operatiuni taxabile 7 accesorii datorate pentru debite neachitate la scadenta 3 accesorii pentru debite neachitate la termen 2 accesorii TVA - mod de calcul 1 aferente obligatiilor fiscale corectate prin declaratii rectificative depuse ulterior scadentei 2 aferente obligatiilor fiscale corectate prin declaratii rectificative privind drepturi salariale castigate in instanta 4 aferente ratelor de esalonare neachitate in conditiile pierderii valabilitatii esalonarii la plata a obligatiilor fiscale 14 aferente unor debite neachitate in termen 1 baza de calcul a accesoriilor a fost desfiintata 2 calcularea de accesorii, masura accesorie in raport cu debitul stabilit suplimentar 2 calculat eronat 2 calculate in conditiile depunerii declaratiilor rectificative iar societatea nu avea in fisa de platitor sume achitate in plus 1 calculul de accesorii aferente unor drepturi vamale 33 conform principiului "accesorium sequitur principale" Organe de inspectie fiscala din cadrul A.N.V LG571/03A206^2 LG571/03A206^21 LG571/03A206^6 LG571/03A206^7 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4lf) LG571/03A145L2la) OG92R/03A6 OG92R/03A105L1 LG571/03A11L1 LG82/91A6 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 Organe de inspectie fiscala din cadrul A.N.V LG86/06A100L1 LG86/06A100L3 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 OG92R/03A206L2 LG571/03A136L1 LG571/03A139L1 REG CEE 2454/93 REG CEE 2913/92 REG UE 138/11 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 LG571/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A127L1 LG571/03A127L2 LG571/03A137L1la) LG571/03A152L1 LG571/03A152L6 LG571/03A153L1 LG571/03A160L1 OG92R/03A119L1 OG92R/03A120 HG44/04PT3.1 HG44/04PT62L2la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lf) OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 LG287/09fara articol Organe de inspectie fiscala din cadrul A.N.V LG571/03A162 LG571/03A164 LG571/03A165 LG571/03A166 LG571/03A173 LG571/03A192 LG571/03A200L1 LG571/03A200L2 HG44/04PT7.5 HG44/04PT7L6 HG44/04PT8 HG44/04PT22 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 Organe de inspectie fiscala din cadrul A.N.V LG571/03A206^2 LG571/03A206^21L7 LG571/03A206^3 LG571/03A206^7 LG571/03A206^9L1la)PT1 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 Organe de inspectie fiscala din cadrul A.N.V LG571/03A168L2 LG571/03A178L4 LG571/03A239 HG44/04PT7L4 HG44/04PT6L11 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 OG92R/03A206 LG571/03A21L4lf) LG571/03A19L1 LG571/03A21L4lm) LG571/03A145L2la) LG571/03A146L1 LG571/03A149L4 LG571/03A155L5 LG571/03A156^2L1 LG571/03A156^2L2 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4lf) LG571/03A146L1la) OG92R/03A102L4lb) OG92R/03A120 OG92R/03A120^1 OG92R/03A119 LG571/03A21L1 LG571/03A145L12 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L4la) LG571/03A145L2la) OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 LG19/00 OU150/02 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 HG44/04PT23L1 HG44/04PT62 HG44/04PT82 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A127L2 LG571/03A127L1 LG571/03A152L1 LG571/03A152L2 LG571/03A152L6 LG571/03A140 LG571/03A137L1la) HG44/04PT62 OG92R/03A119L1 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A127L1 LG571/03A127L2 LG571/03A137L1 LG571/03A152L1 LG571/03A152L6 LG571/03A153L1lb) HG44/04PT3.1 HG44/04PT62L2la) LG571/03A160L1 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A24L1 LG571/03A21L1 LG571/03A21L3 LG571/03A160L1 LG571/03A160L2lc) LG571/03A160L3 LG571/03A160L4 LG571/03A145^1 LG571/03A141L2lb) HG44/04PT12 HG44/04PT13 HG44/04PT45L1 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 LG571/03 HG44/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A13 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4le) LG571/03A21L4lf) LG571/03A126L1la) LG571/03A126L1lb) LG571/03A126L1lc) LG571/03A126L1ld) LG571/03A127L1 LG571/03A127L2 LG571/03A128L5 LG571/03A137L1 HG44/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A145L2la) LG571/03A146L1la) LG571/03A11L1 LG82/91A6 HG44/04PT48 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 LG571/03A128L1 LG571/03A129L3la) LG571/03A134L1 LG571/03A155 LG571/03A145L2la) LG571/03A145L1 LG571/03A146L1la) LG571/03A146L1lb) LG571/03A85L1 LG571/03A86 HG44/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1 LG571/03A19L1 LG571/03A21L3lb) LG571/03A23 LG571/03A21L1 LG571/03A21L4lm) LG571/03A134^2 LG571/03A138 LG82/91A6L1 HG44/04PT48 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A137L1la) LG571/03A155L5 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L2 LG571/03A7pct21lc) LG571/03A19L5 HG44/04PT29 HG44/04PT24 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 LG571/03A145L1 LG571/03A146L1la) OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 LG95/06A257 LG95/06A257L2la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A126L1 LG571/03A137L1la) LG571/03A160 LG571/03A21L4lm) LG571/03A146L1 LG571/03A155L5lh) LG571/03A126L1la) LG571/03A155L1 LG571/03A21L4lf) LG571/03A145L2la) LG82/91 HG44/04PT48 HG44/04PT72L3 OG92/03A6 OG92/03A105 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A22 OG92R/03A48 OG92R/03A24 OG92R/03A25 OG92R/03A94 OG92R/03A128 OG92R/03A134 OG92R/03A206L1 OG92/03A94 LG571R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4lf) LG571/03A11L1 LG571/03A145L2la) OG92/03A6 OG92/03A105 LG82/91A6 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24L3ld) LG571/03A134L1 LG571/03A134L2 LG571/03A134L3 LG571/03A134^2L2la) LG571/03A134^2L2lb) LG571/03A145L1 LG571/03A145L2la) LG571/03A146L1la) OG92R/03A6 OG92R/03A105 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) OG92R/03A119L1 OG92R/03A120 OG92R/03A120^1