Materia Organul Constatator Acte Normative 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 1 drept de deducere a tva aferenta avansului, in conditiile in care nu s-a efectuat plata avansului Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A134 LG571/03A145 LG571/03A146 2 drept de deducere a tva aferenta facturilor de la contribuabili inactiviI Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A72L1 LG207/15A72L2 LG207/15A276L1 LG207/15A276L4 LG207/15A272 LG207/15A279L1 LG227/15A291L1 LG571/03A11L1 LG571/03A11L1^1 LG571/03A11L1^2 LG571/03A125L1PT6 LG571/03A128L4ld) LG571/03A134^1 LG571/03A134^2 LG571/03A137 LG571/03A140 LG571/03A145L1 LG571/03A146L1la) LG571/03A148 LG571/03A155L5 LG571/03A155L19la)-ld) OG92R/03A78^1 OG92R/03A78L5 HG44/04PT6 HG44/04PT46 OPANAF3741/15PT5.3 OPANAF3741/15PT5.5 OPANAF3741/15PT11.1la Alte organe LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lm) LG571/03A21L4lf) LG571/03A21L4lt) LG571/03A11L1 LG571/03A145^1 LG571/03A145L2la) LG227/15A298 LG227/15A299L1 LG227/15A11L1 4 drept de deducere a tva aferenta serviciilor care nu sunt aferente in folosul operatiunilor taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L1 OG92R/03A216L3 OPANAF450/13PCT11.6 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) LG571/03A146L1la) 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A145^1L1la) LG571/03A146L1la) LG571/03A148 LG207/15A73L1 LG227/15A297 LG227/15A298 7 drept de deducere a TVA aferenta unor servicii care nu sunt achizitionate in folosul operatiunilor taxabile 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 Alte organe LG571/03A145 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 LG571/03A22L5 LG571/03A22L5^1 LG571/03A21L1 LG571/03A21L4lp) LG571/03A19L1 LG32/94A1L1 LG32/94A1L2 LG32/94A5 OG92R/03A206L1lc)ld) OG92R/03A213L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A127L10 HG44/04PT79L1 HG44/04PT79L2 HG44/04PT79L4 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A12 LG571/03A125^1 LG571/03A127 LG571/03A129 LG571/03A133 LG571/03A140 LG571/03A145L1 LG571/03A145L2la) LG571/03A147 LG571/03A155 HG44/04PT13 HG44/04PT46 OG92/03A65 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1^2 LG571/03A19L1 LG571/03A21L4 LG571/03A21L4lf) LG571/03A21L4lr) LG571/03A145L2 LG571/03A146L1la) LG207/15A268 LG207/15A269 3 dreptul de deducere a taxei aferentă achiziţiilor de la inactivi 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 LG571/03A11L1 LG571/03A11L1^1 LG571/03A11L1^2 2 dreptul de deducere a taxei înscrisă în facturi emise anterior sau ulterior datei la care emitenţii s-a înregistrat în scopuri de TVA, respectiv datei la care nu mai aveau cod de plătitor de TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A145L2la) LG571/03A153L1 HG44/04PT44 HG44/04PT48 OG92R/03A14L2 OG92R/03A6 OG92R/03A7L2 OG92R/03A64 OG92R/03A65 OG92R/03A206L1lc)ld) OG92R/03A213L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A146 LG571/03A153L1 LG571/03A155 LG448/06A78L3 OG92R/03A21 OG92R/03A22 OG92R/03A81L1 OG92R/03A206L1lc)ld) OG92R/03A213L5 OG92R/03A214L3 OG92R/03A216L1 OPANAF2906/14PT 2.5 OPANAF2906/14PT11.1lb) 1 dreptul de deducere a taxei pe valoarea adaugata aferenta unor prestari de servicii pentru care nu au fost analizate toate documentele existente la dosarul cauzei 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 1 dreptul de deducere a taxei pe valoarea adaugata aferenta unor servicii care nu sunt destinate utilizarii in folosul operatiunilor sale taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A134 LG571/03A134^1L1 LG571/03A145 LG571/03A155 LG571/03A21L4lt) LG571/03A145L2la) LG571/03A24L1 LG571/03A24L2 LG571/03A24L7 LG227/15A297L4la) LG227/15A299L1 LG227/15A298 LG207/15A7 LG207/15A73L1 LG207/15A279L1 1 dreptul de deducere a taxei pe valoarea adaugata din facturi de servicii, in conditiile in care societatea nu justifica cu documente ca aceste servicii au fost efectiv prestate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A126L1 LG571/03A145L2 LG571/03A146L1la) HG44/04PT2.2 HG44/04PT46L1 HG44/04PT48 OG92/03A65 2 dreptul de deducere a taxei pe valoarea adaugata inscrisa in facturi care nu indeplinesc calitatea de document justificativ intrucat nu sunt completate in mod corect cu elementele obligatorii prevazute de lege Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A155 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134^1 LG571/03A134^2 LG571/03A145 1 dreptul de deducere a taxei pe valoarea adăugată aferentă cheltuielilor cu achiziţii de bunuri pentru care din probatoriul administrat de societate nu rezultă o altă situaţie de fapt decât cea constatată de organele de inspecţie fiscală Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A145^1L1la) LG571/03A146L1la) LG571/03A148 LG207/15A73L1 LG227/15A297 LG227/15A298 1 dreptul de deducere a taxei pe valoarea adăugată aferentă serviciilor prestate de furnizor, în condiţiile în care furnizorul serviciilor nu este o persoană plătitoare de TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L4lf) LG571/03A11L1 LG571/03A134 LG571/03A145 LG571/03A146 LG571/03A155 LG207/15A269L1 LG207/15A276L1 LG207/15A279L1 OG92R/03A7L2 OG92R/03A52 OG92R/03A64 OG92R/03A65 OG92R/03A94L2 LG82R/91A6 HG44/04PT44 OPANAF3741/15PT2.5 OPANAF3741/15PT11.1la HG1050/04PT91.4