| | Materia | Organul Constatator | Acte Normative | |
1 |
|
| instituire de masuri asiguratorii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A128L1
LG571/03A134L1
LG571/03A134L2
LG571/03A134L3
LG571/03A134^1L1
LG571/03A134^1L6
LG571/03A134^1
LG571/03A134^2L1
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la) | |
1 |
|
| masura de diminuarea pierderii fiscale sub 3 milioane lei |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A277
LG207/15A279L5
LG207/15A272 | |
1 |
|
| neanalizarea de catre organele de inspectie fiscala a documentelor prezentate de societate |
| |
| | | Organe de inspectie fiscala din cadrul A.N.V | LG571/03A192
LG571/03A163
HG44/04
OG92R/03A65 | |
1 |
|
| neanalizarea realitatii prestarii serviciilor de consultanta, management la societati afiliate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A145
LG571/03A146
LG571/03A147^1
LG571/03A153
HG44/04PT45
OG92R/03A6
OG92R/03A105
OG92R/03A109
OG92R/03A216L3 | |
4 |
|
| nemotivata, în situatia în care contestatorul nu prezinta argumente de fapt si de drept în sustinerea contestatiei sau argumentele aduse nu sunt incidente cauzei supuse solutionarii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145^1
LG571/03A147^3L1
LG571/03A147^3L3
LG571/03A156^2L1
LG571/03A156^2L2
LG571/03A158L1
OG92R/03A205
OG92R/03A206L1lc)ld)
OG92R/03A213L5
OG92R/03A214
OG92R/03A213L1
OG92R/03A213L3
OG92R/03A216L1
OG92R/03A85
OG92R/03A86
OG92R/03A87
OG92R/03A88
OG92R/03A108
OMFP1304/04
OPANAF450/13PT11.1lb)
OPANAF450/13PT5.1
OPANAF450/13PT5.3 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L3
LG571/03A128L6
LG571/03A130^1L1
LG571/03A134
LG571/03A151
LG571/03A157
OG92R/03A65
OG92R/03A206L1lc)ld)
OPANAF450/13PT11.1la)
OPANAF450/13PT11.1lb) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A216 | |
| | | 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 | |
2 |
|
| nepunerea in aplicare a deciziei Ministerului Finantelor Publice |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A134^1
LG571/03A134^2
LG571/03A145L1
LG571/03A11L2
OG92/03A210
OG92/03A216L3 | |
3 |
|
| neregularităţi ale actelor administrativ fiscale atacate - art.109 alin.(1)-(3) din OG nr.92/2003 |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A65
OG92/03A85
OG92/03A86
OG92/03A91
OG92/03A102
OG92/03A104
OG92/03A107
LG571/03A19
LG571/03A21
LG571/03A23
LG571/03A24
LG571/03A145
LG571/03A146
LG571/03A149
HG44/04PT70L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A91
OG92/03A109 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04A48
LG571/03A19L1
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A145L2la)
LG571/03A146L1
LG571/03A148
LG227/15A304L1
LG227/15A297L4la) | |
4 |
|
| neregularităţi privind avizele de inspecţie fiscală - art. 98 alin.(1) şi alin. (2) coroborat cu art.91 alin.(1) şi alin.(2) din OG nr.92/2003 |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lc)
LG571/03A21L4lf)
LG571/03A138
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A149
LG207/15A277L1la)
LG82R/91A6 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A91
OG92/03A109 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04A48
LG571/03A19L1
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A145L2la)
LG571/03A146L1
LG571/03A148
LG227/15A304L1
LG227/15A297L4la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A5
LG207/15A49
LG207/15A73L1
LG207/15A113
LG207/15A126L2
LG207/15A130
LG207/15A131
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276
LG134/10A249
LG134/10A250 | |
1 |
|
| nerespectarea de catre organele de verificare fiscala a principiilor referitoare la exercitarea dreptului de apreciere si a bunei credinte |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG134/10A249
LG134/10A250
LG207/15A72L1
LG207/15A73L1
LG207/15A93
LG207/15A124L2
LG207/15A268L1
LG207/15A269L1
LG227/15A297
LG227/15A297L4la)
LG571R/03A19
HG44/04PT48
OPANAF3741/15PT2.5
OPANAF3741/15PT11.1
OPANAF3741/15PT11.1lb | |
7 |
|
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A21L4lm)
LG571/03A145
HG44/04PT48
OG92R/03A65
OG92R/03A206 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145^1
LG571/03A147^3L1
LG571/03A147^3L3
LG571/03A156^2L1
LG571/03A156^2L2
LG571/03A158L1
OG92R/03A205
OG92R/03A206L1lc)ld)
OG92R/03A213L5
OG92R/03A214
OG92R/03A213L1
OG92R/03A213L3
OG92R/03A216L1
OG92R/03A85
OG92R/03A86
OG92R/03A87
OG92R/03A88
OG92R/03A108
OMFP1304/04
OPANAF450/13PT11.1lb)
OPANAF450/13PT5.1
OPANAF450/13PT5.3 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A206
OG92R/03A213L1
OG92R/03A216 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A206L1lc)ld) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A206L1lb)ld)
OG92R/03A213L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A206L1lc)ld)
OG92R/03A213L1
OG92R/03A209 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21
HG44/04PT44
OG92R/03A206
OG92R/03A205
OG92R/03A213L1
OG92R/03A216
OG92R/03A119
OG92R/03A120
OG92R/03A120^1 | |
1 |
|
| nulitatea absolută a actelor administrativ fiscale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A91
OG92/03A109 | |
1 |
|
| nulitatea actelor administative incheiate de organele de inspectie fiscala, invocata de contestatoare pentru nerespectarea prevederile art.98 alin.(3) si art.104 alin.(1), alin.(4) si alin.(5) din OG 92/2003 privind Codul de procedura fiscala, republicata, cu modificarile si completarile ulterioare |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A5
LG207/15A49
LG207/15A73L1
LG207/15A113
LG207/15A126L2
LG207/15A130
LG207/15A131
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276
LG134/10A249
LG134/10A250 | |
1 |
|
| nulitatea actelor administative incheiate de organele de inspectie fiscala, invocata de contestatoare pentru nerespectarea prevederilor art.87 coroborate cu prevederile art.43 alin.(2) lit.e) din OG nr.92/2003 privind Codul de procedura fiscala, republicata, cu modificarile si completarile ulterioare, respectiv decizia de impunere nu cuprinde motivele de fapt care au stat la baza emiterii acesteia |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lc)
LG571/03A21L4lf)
LG571/03A138
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A149
LG207/15A277L1la)
LG82R/91A6 | |
1 |
|
| obligatii bugetare stabilite prin raport de inspectie fiscala si nu prin decizie de impunere |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A41
LG571/03A78
LG571/03A79
LG571/03A143
LG571/03A155
OG92R/03A85
OG92R/03A205
OG92R/03A216 | |
6 |
|
| persoana juridica radiata anterior emiterii deciziei de solutionare |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A91L1
OG92R/03A95
OG92R/03A98
OG92R/03A109
OG92R/03A110
OG92R/03A206L1lc)ld)
OG92R/03A213L1
OG92R/03A213L4
OG92R/03A216L1
OG92R/03A217L1
OPANAF450/13PT11.1la) | |