Materia Organul Constatator Acte Normative 33 conform principiului "accesorium sequitur principale" Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lr) LG571/03A21L4lf) LG571/03A126L1 LG571/03A127L1 LG571/03A127L2 LG571/03A134^1 LG571/03A134^2 LG571/03A146 LG571/03A155L5 LG571/03A11L1^2 LG571/03A151^2L1lb) LG31R/90 LG85/06 LG82R/91A6 OG92R/03A22 OG92R/03A206L1 OG92R/03A213L1 OG92R/03A213L4 OPANAF575/06A3 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A152L6 LG571/03A48 LG571/03A156 LG571/03A137 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206L1lc)ld) OPANAF450/13PT11.1la) OPANAF450/13PT11.1lb) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L1 LG571/03A145L2la) LG571/03A145L3la) HG44/04PT45L4 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1L1 OG92R/03A213L4 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1^2 LG571/03A146L1la) HG44/04PT20 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG95/06A211 LG95/06A257L2lb) LG571/03 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A133L1 LG571/03A133L4la) LG571/03A133 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A127L1 LG571/03A127L2 LG571/03A128L1 LG571/03A137L1la) LG571/03A140L1 LG571/03A140L2^1 LG571/03A141L2lf) LG571/03A152L6 LG571/03A153L1 LG571/03A145 LG571/03A147^1L1 LG571/03A147^1L2 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A22L5 LG571/03A22L5^1 LG571/03A21L1 LG571/03A21L4lp) LG571/03A19L1 LG32/94A1L1 LG32/94A1L2 LG32/94A5 OG92R/03A206L1lc)ld) OG92R/03A213L1 Alte organe OG92R/03A119 OG92R/03A120 OPANAF 2906/14PT11.1la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L2 HG44/04PT48 HG44/04PT49 OPANAF222/08A2L1 OPANAF222/08A3L1 OPANAF222/08A3L2 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L1la) LG571/03A126L1lb) LG571/03A126L1lc) LG571/03A126L1ld) LG571/03A141L2lf) LG571/03A137L1la) HG44/04PT37L6 OG92R/03A65 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A213L1 OG92R/03A216L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A6 OG92R/03A7L2 OG92R/03 OG92R/03A94L1 OG92R/03A94L2 OG92R/03A94L3 OG92R/03A107 OG92R/03A107L4 OG92R/03A109L1 OG92R/03A109L2 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216L1 LG571/03A19L1 LG571/03A21L1 LG571/03A21L2le) LG571/03A21L2li) LG571/03A21L3la) LG571/03A21L4le) LG571/03A128L8lf) LG571/03A145L2la) LG571/03A146L1la) HG44/04PT6L15 HG44/04PT43L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A6 OG92R/03A7L2 OG92R/03A9L1 OG92R/03A64 OG92R/03A65 OG92R/03A94L1 OG92R/03A94L2 OG92R/03A94L3 OG92R/03A107 OG92R/03A107L4 OG92R/03A109L1 OG92R/03A109L2 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A78^1 OG92R/03A206L1lc)ld) OG92R/03A213L1 OG92R/03A216L1 OPANAF575/06A3 HG44/04PT12 HG44/04PT44 HG44/04PT45L12 LG82R/91A6 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L1 LG571/03A145L2la) LG571/03A146L1la) LG571/03A134^2L1 LG571/03A134^2L2la) LG571/03A134^2L2lb) LG571/03A11L1 LG571/03A296^18L5^1 LG571/03A296^18L9 OG92R/03A6 OG92R/03A7L2 OG92R/03A14L2 OG92R/03A64 OG92R/03A65 OG92R/03A94L1 OG92R/03A213L1 OG92R/03A216L1 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L1la) LG571/03A126L1lb) LG571/03A126L1lc) LG571/03A126L1ld) LG571/03A137L1la) LG571/03A137L3lb) LG571/03A145L1la) LG571/03A146L1la) OG92R/03A64 OG92R/03A65 OG92R/03A94 OG92R/03A109 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21L4lf) LG571/03A155 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L1 LG571/03A126L3 LG571/03A128 LG571/03A130^1L1 LG571/03A132L1la) LG571/03A134 LG571/03A143L2la) LG571/03A145 LG571/03A157 LG571/03A151 HG44/04PT6 OG92R/03A64 OG92R/03A65 OG92R/03A206L1lc)ld) OG92R/03A213L1 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A11L1 LG571/03A21L4le) LG571/03A21L4lf) LG571/03A21L4lp) LG571/03A21L2ld) LG571/03A21L3la) LG571/03A149L1ld) LG571/03A149L4 LG571/03A128L8lf) LG571/03A7pct12 LG571/03A67L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L1 LG571/03A19L1 LG571/03A145L2la) Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A276L1 LG571/03A48 HG44/04PT39 OPANAF3741/15PT11.1la OPANAF3741/15PT2.5 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lf) LG571/03A145L2la) LG571/03A146L1la) LG571/03A134L1 LG571/03A134^1L1 LG571/03A134^2L2la) LG571/03A134^2L2lb) LG571/03A11L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lt) LG571/03A21L4lc) LG571/03A145L1 LG571/03A145L2 LG571/03A145^1L1 LG571/03A145L2la) LG571/03A125^1L1PT1 LG571/03A126L9lc) LG571/03A141L2le) LG571/03A141L3 LG571/03A147L4 LG571/03A147L5 LG571/03A148 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128L9 LG571/03A143L2la) LG571/03A143L3 LG571/03A143L1 LG571/03A144 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A91L1 OG92R/03A91L2 OG92R/03A23L2 OG92R/03A23L1 OG92R/03A85L1la) OG92R/03A85L1lb) OG92R/03A107 OG92R/03A107L4 OG92R/03A109L1 OG92R/03A109L2 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128L4ld) LG571/03A145L1 LG571/03A145L2la) LG571/03A146L1la) LG571/03A155L5 LG571/03A19 LG571/03A21L1 LG571/03A21L4lc) LG571/03A24L1 LG571/03A21L3la) LG571/03A21L3lb) LG571/03A128L8lb) LG571/03A137L1lc) LG571/03A21L4lf) LG571/03A134^1 LG571/03A134^2 Organe de inspectie fiscala din cadrul A.N.V REG CEE 2913/92A20 REG CEE 2913/92A78 REG UE 927/12fara articol REG CEE 2658/87fa Organe de inspectie fiscala din cadrul A.N.V LG207/15A173L1 LG207/15A174L1 LG207/15A176L1 LG207/15A279L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A296^21 LG571/03A153 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 LG207/15A173 LG207/15A174 LG207/15A176 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A141L2 LG571/03A141 LG571/03A153L1lb) LG571/03A152L1 LG571/03A152L6 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A216L1 OG92R/03A216L2 OG92R/03A78^1 OG92R/03A64 OG92R/03A65 OG92R/03A94 OG92R/03A109L1 OG92R/03A206L1 OG92R/03A213L1 OG92R/03A206L1lc)ld) OG92R/03A119 OG92R/03A120 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L1 LG571/03A127L1 LG571/03A125^1PT18 LG571/03A153L1lb) Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A206L1lc)ld) OG92R/03A65L1 OG92R/03A94L1 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A24L1 LG571/03A24L2 LG571/03A24 LG571/03A145L1 LG571/03A134L1 LG571/03A134^1 LG571/03A134^1L2 LG571/03A134^2L1 LG571/03A11L1 LG571/03A7PT26 LG571/03A7pct12 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4lf) LG571/03A21L4lc) LG571/03A128L1 LG571/03A128L4ld) LG571/03A128L8la) LG571/03A128L8lb) LG571/03A128L8lc) 1 constatari contradictorii in cuprinsul actului de inspectie fiscala -imposibilitatea solutionarii pe fond a contestatiei 1 cuantumul accesoriilor datorate având în vedere că debitul principal a fost modificat ca urmare a desfiinţării parţiale 1 daca accesoriile aferente obligatiilor fiscale se calculeaza de la data scadentei debitului sau de la data inscrisa pe decizia de regularizarea situatiei care reprezinta in fapt data la care organul fiscal poate trece la executarea obligatiilor respective 1 daca dupa data intrarii in vigoare a Legii nr.85/2006 privind procedura insolventei organele fiscale mai puteau sa calculeze accesorii aferente creantelor bugetare nascute anterior deschiderii procedurii de reorganizare judiciara. 2 dacă accesoriile aferente debitelor individualizate prin decizii de impunere, se calculează şi se datorează de la data scadenţei obligaţiei principale sau în funcţie de data comunicării actelor prin care obligaţiile principale au fost individualizate 1 dacă accesoriile sunt datorate de societatea contestatoare bugetului de stat in conditiile in care s-a stabilit că datorează obligaţiile fiscale principale, iar prin contestaţie nu se invocă calculul greşit al acestora 2 dacă contribuabilul datorează accesorii în condiţiile în care debitul principal nu mai există. 1 dacă urmare pierderii valabilităţii eşalonării la plată, pentru sumele rămase de plată din eşalonarea la plată acordată, se datorează penalitate de 10%, precum şi dobânzi şi penalităţi aferente obligaţiilor restante neachitate la scadenţă 1 data de la care curg dobanzile si penalitatile aferente diferentelor de impozit pe venit comunicate prin decizia de impunere 1 debit neachitat la termen 1 legalitatea calcularii accesoriilor in conditiile in care la stingerea obligatiilor nu s-a tinut cont de sumele achitate in plus