Materia Organul Constatator Acte Normative 1 deductibilitatea TVA în condiţiile în care societatea a depus în susţinerea contestaţiei documente care nu au fost avute în vedere de către organele de către inspecţie fiscală Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128L4ld) LG571/03A134^1 LG571/03A145^1 LG571/03A146L1la) LG571/03A155L5 LG571/03A155 HG44/04PT5 HG44/04PT6 HG44/04PT46L1 OG92R/03A6 OG92R/03A7L2 OG92R/03A7L3 OG92R/03A65 OG92R/03A67L1 OG92R/03A94L1 OG92R/03A105 OG92R/03A216L3 OG92R/03A216L3^1 OMFP2222/06A1 HG1050/04 4 deductibilitatea TVA in facturi reprezentand achizitii de bunuri materiale care nu sunt folosite in vederea realizarii de operatiuni impozabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24 LG571/03A48 LG571/03A133 LG571/03A145 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A146 LG571/03A155 OG92R/03A119 OG92R/03A120 OG92R/03A121 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91A6 LG571/03A145 LG571/03A146 OG92/03A7 1 deductibilitatea tva in situatia in care societatea detine cod valid de tva Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15 2 deductibilitatea tva in situatia in care societatea nu detine cod valid de tva Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A146 LG571/03A134 LG571/03A160 OG92R/03A206 OG92R/03A213L5 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A146 LG571/03A155 21 deductibilitatea TVA, in conditiile in care serviciile nu au fost efectuate in scopul realizarii de venituri impozabile, iar societatea nu justifica cu documente faptul ca aceste servicii au fost efectiv prestate de catre prestator si in ce masura sunt aferente operatiunilor sale taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A146 LG571/03A128 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128 LG571/03A155 LG571/03A145 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24 LG571/03A48 LG571/03A133 LG571/03A145 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 OG92/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) LG571/03A146L1la) HG44/04PT45L6 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) LG571/03A146L1la) HG44/04PT45L6 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A134 LG571/03A134^1 LG571/03A145 LG571/03A146 LG571/03A147^1 LG571/03A153 LG571/03A155 OG92R/03A6 OG92R/03A7L2 OG92R/03A7L3 OG92R/03A14L2 OG92R/03A94 OG92R/03A206L1 OG92R/03A213L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A134 LG571/03A134^1 LG571/03A145 LG571/03A146 LG571/03A147^1 LG571/03A153 LG571/03A155 OG92R/03A6 OG92R/03A7L2 OG92R/03A7L3 OG92R/03A14L2 OG92R/03A94 OG92R/03A206L1 OG92R/03A213L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A134 LG571/03A134^1 LG571/03A145 LG571/03A146 LG571/03A147^1 LG571/03A153 LG571/03A155 OG92R/03A6 OG92R/03A7L2 OG92R/03A7L3 OG92R/03A14L2 OG92R/03A94 OG92R/03A206L1 OG92R/03A213L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A134 LG571/03A134^1 LG571/03A145 LG571/03A146 LG571/03A147^1 LG571/03A153 LG571/03A155 OG92R/03A6 OG92R/03A7L2 OG92R/03A7L3 OG92R/03A94 OG92R/03A206L1 OG92R/03A213L1 OG92R/03A14L2 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A134 LG571/03A134^1 LG571/03A145 LG571/03A146 LG571/03A147^1 LG571/03A153 LG571/03A155 OG92R/03A6 OG92R/03A7L2 OG92R/03A7L3 OG92R/03A14L2 OG92R/03A94 OG92R/03A206L1 OG92R/03A213L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A134 LG571/03A134^1 LG571/03A145 LG571/03A146 LG571/03A147^1 LG571/03A153 LG571/03A155 OG92R/03A6 OG92R/03A7L2 OG92R/03A7L3 OG92R/03A14L2 OG92R/03A94 OG92R/03A206L1 OG92R/03A213L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A134 LG571/03A134^1 LG571/03A145 LG571/03A146 LG571/03A147^1 LG571/03A153 LG571/03A155 OG92R/03A6 OG92R/03A7L2 OG92R/03A7L3 OG92R/03A14L2 OG92R/03A94 OG92R/03A206L1 OG92R/03A213L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A134 LG571/03A134^1 LG571/03A145 LG571/03A146 LG571/03A147^1 LG571/03A153 LG571/03A155 OG92R/03A6 OG92R/03A7L2 OG92R/03A7L3 OG92R/03A14L2 OG92R/03A94 OG92R/03A206L1 OG92R/03A213L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A134 LG571/03A134^1 LG571/03A145 LG571/03A146 LG571/03A147^1 LG571/03A153 LG571/03A155 OG92R/03A6 OG92R/03A7L2 OG92R/03A7L3 OG92R/03A94 OG92R/03A14L2 OG92R/03A206L1 OG92R/03A213L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A134 LG571/03A134^1 LG571/03A145 LG571/03A146 LG571/03A147^1 LG571/03A153 LG571/03A155 OG92R/03A6 OG92R/03A7L2 OG92R/03A7L3 OG92R/03A14L2 OG92R/03A94 OG92R/03A206L1 OG92R/03A213L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A134 LG571/03A134^1 LG571/03A145 LG571/03A146 LG571/03A147^1 LG571/03A153 LG571/03A155 OG92R/03A6 OG92R/03A7L2 OG92R/03A7L3 OG92R/03A14L2 OG92R/03A94 OG92R/03A206L1 OG92R/03A213L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A134 LG571/03A134^1 LG571/03A145 LG571/03A146 LG571/03A147^1 LG571/03A153 LG571/03A155 OG92R/03A6 OG92R/03A7L2 OG92R/03A7L3 OG92R/03A14L2 OG92R/03A94 OG92R/03A206L1 OG92R/03A213L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L1 LG571/03A21L2le) LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A55 LG571/03A134^1L1 LG571/03A134^2 LG571/03A133 LG571/03A146L1la) LG571/03A150 LG571/03A157L1 LG571/03A157L2 LG571/03A296^3la) LG571/03A296^18L5^1 HG44/04PT9 HG44/04PT13 HG44/04PT44 HG44/04PT48 HG44/04PT68 HG44/04PT72 HG518/95 LG53/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A155L19lf) LG571/03A21L4lm) 3 dedusă fără a avea documente justificative la bază Organe de inspectie fiscala din cadrul MFP si ANAF OU217/99A1 LG82/91A6 LG414/02A9 LG345/02A29 OU17/00A25 Organe de inspectie fiscala din cadrul MFP si ANAF OG3/92A18 OG3/92A19 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A148 4 din documentele existente la dosarul cauzei nu rezulta cu claritate situatia de fapt Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128L4ld) LG571/03A134^1 LG571/03A145^1 LG571/03A146L1la) LG571/03A155L5 LG571/03A155 HG44/04PT5 HG44/04PT6 HG44/04PT46L1 OG92R/03A6 OG92R/03A7L2 OG92R/03A7L3 OG92R/03A65 OG92R/03A67L1 OG92R/03A94L1 OG92R/03A105 OG92R/03A216L3 OG92R/03A216L3^1 OMFP2222/06A1 HG1050/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) LG571/03A146L1la) LG571/03A155 HG44/04PT49 HG1050/04 OG92R/03A65 OG92R/03A109 OG92R/03A110 OG92R/03A205 OG92R/03A216L3 OG92R/03217 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A216L3 OG92R/03A216L3^1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A6 OG92R/03A7 OG92R/03A14L2 OG92R/03A64 OG92R/03A65 OG92R/03A94 OG92R/03A105 OG92R/03A206L1 OG92R/03A213L1 OG92R/03A213L4 OG92R/03A216L3 OG92R/03A216L3^1 LG571/03A21L4lf) LG571/03A134L1 LG571/03A134^1L1 LG571/03A141L2le) LG571/03A141L3 LG571/03A145L2la) LG571/03A146L1la) LG571/03A155 HG44/04PT12 HG44/04PT38 HG44/04PT44 HG44/04PT48 HG44/04PT102 OMFP2226/06A1L1 OPANAF2906/14PT 2.5 OPANAF2906/14PT11.1la) OPANAF2906/14PT11.7 1 drept de deducere a tva aferenta achizitiei de lucrari/servicii pe baza intentiei societatii de a desfasura operatiuni taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A145 LG571/03A146 LG571/03A147^1 HG44/04PT45 OG92/03A109 OG92/03A216L3