Materia Organul Constatator Acte Normative 1 obligaţiile de plată accesorii în condiţiile în care din documentele aflate la dosar nu se poate stabili modalitatea de stingere a obligaţiilor datorate din plăţile efectuate de societate Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 OG92R/03A206L1lc)ld) OG92R/03A213L1 LG95/06A257 1 organul de solutionare nu poate face stingerea obligatiilor datorate de societate Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216L3 OG92R/03A216L3^1 OPANAF450/13PCT11.6 3 organul de solutionare nu se poate pronunta deoarece din documentele existente la dosarul cauzei nu rezulta modul de stingere a obligatiilor principale care le-au generat Alte organe OG92R/03A21 OG92R/03A23 OG92R/03A41 OG92R/03A45 OG92R/03A85 OG92R/03A116L5 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216L1 OG92R/03A216L3 OG92R/03A216L3^1 Alte organe OG92/03A33 OG92R/03A24 OG92R/03A47 OG92R/03A205L1L2 OG92R/03A206L2 OG92R/03A216 OG92R/03A217L1 Alte organe OG92R/03A24 OG92R/03A47 OG92R/03A205L1L2 OG92R/03A206L2 OG92R/03A216 OG92R/03A217L1 OG92R/03A216L3^1 OG92R/03A216L3 1 organul de soluţionare nu poate reface stingerile operate în evidenţa fiscală Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216L3 OG92R/03A216L3^1 OPANAF450/13PCT11.6 1 pierderea eşalonării la plată Organe de inspectie fiscala din cadrul MFP si ANAF OU29/11A13L4 OG92R/03A120^1 OG92R/03A216 17 principiului de drept „accesorium sequitur principale Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A206L1lc)ld) OG92R/03A213L4 OPANAF450/13PT11.1la) OPANAF450/13PT11.1lb) Organe de inspectie fiscala din cadrul MFP si ANAF LG95/06A257 LG95/06A257L2 OG92R/03A206L1lc)ld) OG92R/03A213L4 OPANAF450/13PT11.1la) OPANAF450/13PT11.1lb) Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216L1 LG95/06A211 OPANAF450/13PT11.1la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1^2 LG571/03A21L4lr) LG571/03A153 LG571/03A145 LG571/03A146 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A153 LG571/03A153L9lc) LG571/03A11L1^2 LG571/03A11 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21L4lf) LG571/03A134^1 LG571/03A134^2 LG571/03A145 LG571/03A146 LG571/03A155L5 LG571/03A160L3 LG571/03A160L2 LG82R/91A6 LG31R/90 LG85/06 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134L1 LG571/03A134L2 LG571/03A134^1L1 LG571/03A145L1 LG571/03A156^2L1 LG571/03A156^2L2 OG92R/03A109 OG92R/03A110L3 OG92R/03A205L1L2 OG92R/03A205L1L3L4 OG92R/03A217L1 OG92R/03A216L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A132L1la) LG571/03A137L1la) LG571/03A140L1 LG571/03A143L2la) OMFP2222/06A10L1la) OMFP2222/06A10L1lb) OMFP2222/06A10L1lc) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L1 LG571/03A21L4lm) LG571/03A24L1 LG571/03A24L11 LG571/03A138L1la) LG571/03A146 LG571/03A148 LG571/03A149L4 LG571/03A149L5 LG571/03A153 HG44/04PT48 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1L1 OG92R/03A216 Alte organe OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216L1 OPANAF 2906/14PT11.1la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A137L3le) LG571/03A130 LG571/03A126L1la) LG571/03A141L2lf) OG92R/03A67L2 OG92R/03A6 OG92R/03A7L2 HG44/04PT65 Organe de inspectie fiscala din cadrul MFP si ANAF LG134/10A249 LG134/10A250 LG571/03A48 OG92R/03A64 OG92R/03A65 OG92R/03A82 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 HG44/04PT37 HG44/04PT38 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A55L4 LG571/03A55L1 LG571/03A55L2lk) LG571/03A57L1 LG571/03A57L2 LG571/03A58 LG571/03A115L1la) LG571/03A116L2 LG571/03A116L4la) LG571/03A118L2 LG571/03A146L1la) HG44/04PT13L1 HG44/04PT13L2 HG44/04PT44 HG44/04PT46 HG44/04PT48 HG44/04PT67 HG44/04PT68 HG44/04PT106 OG92R/03A7L2 OG92R/03A14L2 OG92R/03A19L4 OG92R/03A22 OG92R/03A82 OG92R/03A81L1 OG92R/03A94L2 OG92R/03A206L1lc)ld) OG92R/03A213L1 OG92R/03A216 OG92R/03A216L1 LG53/03 LG82R/91A6 HG518/95 OPANAF 2906/14PT 2.5 OPANAF 2906/14PT11.1lb) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24L1 LG571/03A24L2 LG571/03A48 LG571/03A296^21L1 LG571/03A296^22L4 HG44/04PT38 OG92R/03A206L1 OG92R/03A213L1 OG92R/03A216L1 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 LG95/06A211 LG95/06A257 LG95/06A257L2lb) OPANAF 2906/14PT 2.5 OPANAF 2906/14PT11.1la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L1 LG571/03A145L1^2 LG571/03A145L2 LG571/03A146L1la) LG571/03A146L1lb) LG571/03A155L1 LG571/03A155L19la)-ld) LG571/03A160L1 LG571/03A160L2 LG571/03A160L3 LG571/03A160L4 HG44/04PT82 OG92R/03A206L1 OG92R/03A213L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L2 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A145L11 LG571/03A145L2la) LG571/03A146L1la) OG92R/03A14L2 OG92R/03A213L1 Alte organe LG207/15A95L1 LG207/15A154 LG207/15A173 LG207/15A174 LG207/15A176 14 Accize 2 accize – stabilirea acestora depinde şi de motivarea sentinţelor penale, definitive Organe de inspectie fiscala din cadrul A.N.V LG86/06 Organe de inspectie fiscala din cadrul A.N.V OG92/03 2 accize aferente datoriei vamale Organe de inspectie fiscala din cadrul A.N.V OG92/03 Organe de inspectie fiscala din cadrul A.N.V OG92/03 1 accize aferente produselor intermediare si produselor din tutun importate Organe de inspectie fiscala din cadrul A.N.V LG571/03 OG92/03A119 OG92/03A120 1 Accize produse energetice Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A206^20 OG92R/03 2 aferente alcool etilic Organe de inspectie fiscala din cadrul Garzii Financiare OG27/00A7 OU17/00A19 OU17/00A25 OU217/99A4 HG704/93PT19 Organe de inspectie fiscala din cadrul A.N.V LG227/15A335L2 1 beneficierea de scutirea indirectă de la plata accizelor în situaţia în care nu au fost îndeplinite cumulativ condiţiile prevăzute de lege pentru a beneficia de aceasta scutire