Materia Organul Constatator Acte Normative 6 deductibilitate taxa pe valoarea adaugata Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L1 LG571/03A21L4 LG571/03A24L1 LG571/03A23L3 LG571/03A145L1 LG571/03A145L2la) LG571/03A134L1 LG571/03A134L3 LG571/03A134^2 LG571/03A155L1 LG571/03A145^1 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 LG571/03A11 LG571/03A137L2la) OG92R/03A119 OG92R/03A120 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 OG92R/03A216L3 OG92R/03A216L3^1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A216L3 OG92R/03A216L3^1 2 deductibilitatea cheltuielilor cu achiziţii de bunuri şi servicii nejustificate cu documente Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A205L1L2 LG571/03A11 LG571/03A11L1^1 LG571/03A21L4lf) LG571/03A19L1 LG571/03A146L1la) LG571/03A145L2la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1 LG571/03A21L4lf) LG571/03A146L1la) OG92R/03A206L1lc) 4 deductibilitatea cheltuielilor cu prestari servicii pentru care nu rezulta necesitatea prestarii acestora si daca au fost efectiv prestate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A137 LG571/03A145L2la) OG92R/03A216L3 OG92R/03A216L3^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1 LG571/03A137L1la) LG571/03A145L2la) LG571/03A160 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A138 LG571/03A143L2la) LG571/03A145L2la) 1 deductibilitatea fiscala a cheltuielilor cu amortizarea si asigurarea autoturismelor achizitionate in leasing si TVA aferenta 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 3 deductibilitatea fiscala a tva aferenta unor bonuri fiscale de achizitie carburanti auto Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A138 LG571/03A143L2la) LG571/03A145L2la) Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A205L1L2 LG571/03A11 LG571/03A11L1^1 LG571/03A21L4lf) LG571/03A19L1 LG571/03A146L1la) LG571/03A145L2la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) OG92R/03A214L1la) 1 deductibilitatea TVA aferenta achizitionarii unui autoturism Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A297L4la) LG227/15A298 HG1/16PT68 1 deductibilitatea TVA aferenta avansului si ratelor achitate pentru achizitia unui autoturism, in conditiile acesta nu este utilizat pentru realizarea de operatiuni taxabile 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 1 deductibilitatea tva aferenta contractelor de prestari de servicii Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lm) LG571/03A128 LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A137 LG571/03A140 LG571/03A145L2la) LG571/03A146L1la) LG571/03A176 LG571/03A206^21 OPANAF3389/11 OG92/03A91 1 deductibilitatea TVA aferenta contractelor de prestari servicii Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279L3 LG207/15A279L4 LG227/15A281L1 LG227/15A297L4la) LG227/15A299L1 1 deductibilitatea TVA aferenta facturii emise de un furnizor neinregistrat in scopuri de TVA Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A205L1L2 LG571/03A11 LG571/03A11L1^1 LG571/03A21L4lf) LG571/03A19L1 LG571/03A146L1la) LG571/03A145L2la) 1 deductibilitatea TVA aferenta operatiunii de inchiriere a unui imobil Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) LG571/03A148 1 deductibilitatea TVA aferenta prestarilor de servicii in conditiile in care organul de inspectie fiscala a invocat lipsa documentelor necesare justificarii efective a operatiunii inregistrate pe factura 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 1 deductibilitatea tva aferentă serviciilor de consultanţă Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279L3 LG207/15A279L4 LG227/15A281L1 LG227/15A297L4la) LG227/15A299L1 3 deductibilitatea tva cu prestari servicii pentru care nu rezulta necesitatea prestarii acestora si daca au fost efectiv prestate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A145 LG571/03A155 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A145L2la) LG571/03A146L1la) OG92R/03A206L1lc) 5 deductibilitatea tva în conditiile în care societatea nu face dovada ca achizitiile sunt în scopul operatiunilor taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134^1L7 LG571/03A145L2la) LG571/03A137L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A145L2la) LG571/03A146L1la) Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A205L1L2 LG571/03A11 LG571/03A11L1^1 LG571/03A21L4lf) LG571/03A19L1 LG571/03A146L1la) LG571/03A145L2la)