Materia Organul Constatator Acte Normative 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 2 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 LG571/03A21L4lf) LG571/03A145L12 LG571/03A146L1la) LG571/03A11L1 OG92/03A6 OG92/03A105 LG82/91A6 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L1 LG571/03A145^1 HG44/04 2 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 LG571/03A11L1 LG571/03A19 LG571/03A21L4lf) LG571/03A146L1la) LG571/03A155 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A146 LG571/03A145L1 LG571/03A134^1 LG82R/91A6 2 dreptul de deducere a TVA inscrisa in facturi fiscale emise de societati comerciale ce nu sunt inregistrate la Registrul Comertului (firme "fantoma") Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A11 LG571/03A146 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1 LG571/03A19 LG571/03A21L4lf) LG571/03A146L1la) LG571/03A155 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 1 dreptul de deducere a TVA inscrisa in facturi pentru care nu a fost prezentat originalul Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134L1 LG571/03A140 LG571/03A137L1la) LG571/03A150L1 LG571/03A146L1la) 1 dreptul de deducere a tva pentru achizitiile efectuate de la furnizori fictivi