|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 1 |
|
 | drept de deducere a tva aferenta serviciilor, in conditiile in care din dosarul cauzei rezulta o alta situatie de fapt decat cea constatata de organele de inspectie fiscala |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A279 | |
| 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 | LG82/91A6
LG571/03A145L2la)
LG571/03A148 | |
| 1 |
|
| drept de deducere a tva evidentiata in facturi care nu indeplinesc calitatea de document justificativ , sau corectarea informatiilor s-a efectuat fara respectarea prevederilor legale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L4lf)
LG571/03A146L1la)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1 | |
| 1 |
|
| dreptul de deducere a cheltuielilor cu obiecte de inventar achizitionate |
| |
| | | 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 |
|
| dreptul de deducere a taxei pe valoarea adaugata aferenta unor facturi de achizitie in conditiile in care societatea nu face dovada existentei faptice a bunurilor aflate in proprietatea sa |
| |
| | | 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 |
|
| dreptul de deducere a taxei pe valoarea adaugata din facturi de servicii, in conditiile in care societatea nu justifica cu documente ca aceste servicii au fost efectiv prestate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A129
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A137L1la)
LG571/03A145L2la)
LG571/03 | |
| 2 |
|
| dreptul de deducere a TVA aferent bunurilor care nu sunt destinate realizarii de operatiuni impozabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L2la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91A6
LG571/03A11
LG571/03A21
LG571/03A21L2
LG571/03A19
LG571/03A21L1
LG571/03A24L1
LG571/03A137
LG571/03A156^2
LG571/03A158L1
OG92R/03A83
OG92R/03A94L3
OG92R/03A119
OG92R/03A120L1 | |
| 1 |
|
| dreptul de deducere a TVA aferenta achizitiilor care nu sunt destinate utilizarii in folosul operatiunilor sale taxabile |
| |
| | | 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 | |
| 3 |
|
| dreptul de deducere a tva aferenta achizitiilor ce nu au fost utilizate in scopul operatiunilor taxabile |
| |
| | | 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 MFP si ANAF | LG571/03A24
LG571/03A145L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82/91A6
LG571/03A145L2la)
LG571/03A148 | |
| 1 |
|
| dreptul de deducere a tva aferenta achizitiilor ce nu au fost utilizate in scopul operatiunilor taxabile si a tva inscrisa in facturi ce nu au indeplinit calitatea de document justificativ |
| |
| | | 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 | |
| 1 |
|
| dreptul de deducere a TVA aferenta achizitiilor de materiale pentru investitii la imobile ce nu sunt in proprietatea contribuabilului |
| |
| | | 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 |
|
| dreptul de deducere a tva aferenta achizitiilor efectuate de la un furnizor care nu functioneaza la sediul social declarat, iar impotriva administratorului a fost intocmita sesizare penala |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L4
LG571/03A145L2la)
LG571/03A146L1la)
OG92/03A6
OG92/03A105
LG571/03A11L1
LG82/91A6 | |
| 1 |
|
| dreptul de deducere a TVA aferenta achizitionarii unui teren |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A134^1L6
LG571/03A145
LG571/03A145^1
LG571/03A146L1la) | |
| 1 |
|
| dreptul de deducere a TVA aferenta serviciilor de consultanta pentru care nu se face dovada ca au legatua cu activitatea economica |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L4lf)
LG571/03A21L4lm)
HG44/04PT44
HG44/04PT48
LG571/03A145 | |
| 1 |
|
| dreptul de deducere a TVA aferenta serviciilor de consultanta si asistenta tehnica, marketing, studii de piata, servicii informatice |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A24
LG571/03A19
LG571/03A145
LG571/03 | |
| 1 |
|
| dreptul de deducere a TVA aferenta unor cheltuieli nedeductibile fiscal |
| |
| | | 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 | |
| 2 |
|
| dreptul de deducere a TVA aferenta unor servicii de transport care nu sunt destinate utilizarii in folosul operatiunilor sale taxabile |
| |
| | | 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 | |
| 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 | LG82R/91A6
LG571/03A11
LG571/03A21
LG571/03A21L2
LG571/03A19
LG571/03A21L1
LG571/03A24L1
LG571/03A137
LG571/03A156^2
LG571/03A158L1
OG92R/03A83
OG92R/03A94L3
OG92R/03A119
OG92R/03A120L1 | |
| 4 |
|
| dreptul de deducere a TVA fara a avea la baza documente justificative |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A128
LG571/03A145
LG571/03A143L2la)
LG571/03A143L3
OG92/03A6
OG92/03A105
OMFP2222/06A10L1la)
OMFP2222/06A10L1lb)
OMFP2222/06A10L1lc)
OG92/03A119
OG92/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L4
LG571/03A145L12
LG571/03A146L1la)
LG571/03A128L4ld)
LG571/03A137 | |
| | | 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 | LG207/15
LG207/15A93
LG207/15A95
LG207/15A113
LG227/15
LG571/03
LG571/03A19L1
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A11L1
LG571/03A145
LG571/03A146L1la)
HG44/04PT12
HG44/04PT44
HG44/04PT48 | |