|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 1 |
|
 | dreptul de deducere a TVA aferenta achizitiilor de combustibilul pentru vehiculele rutiere motorizate care sunt destinate exclusiv pentru transportul rutier de persoane, cu o greutate maximă autorizată care să nu depăşească 3.500 kg şi care să nu aibă mai mult de 9 scaune de pasageri, incluzând şi scaunul şoferului, aflate în proprietatea sau în folosinţa contribuabilului |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A6
OG92/03A24
OG92/03A65
OG92/03A84
OG92/03A85
OG92/03A91
OG92/03A94
OG92/03A105
OG92/03A119
OG92/03A120
LG571/03A7
LG571/03A19
LG571/03A21
LG571/03A22
LG571/03A128
LG571/03A145
LG571/03A145^1
LG571/03A146
LG85/06A41
HG44/04PT23 | |
| 3 |
|
| dreptul de deducere a TVA aferenta achizitiilor destinate realizarii de operatiuni taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A140
LG571/03A146
LG571/03A153
LG571/03A133 | |
| | | 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 | LG571/03A11
LG571/03A21L1
LG571/03A21L4
LG571/03A126
LG571/03A128
LG571/03A134
LG571/03A145
LG571/03A146
LG571/03A147^1
LG571/03A153 | |
| 1 |
|
| dreptul de deducere a TVA aferenta achizitiilor destinate realizarii investitiilor |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A138
LG571/03A145
LG571/03A146
HG44/04
HG44/04PT46
OG92R/03A85
OG92R/03A106
OG92R/03A205
OG92R/03A216 | |
| 1 |
|
| dreptul de deducere a TVA aferenta achizitiilor unor servicii care nu au fost destinate utilizarii in folosul operatiunilor taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A128
LG571/03A145
OG92/03A6
OG92/03A7 | |
| 2 |
|
| dreptul de deducere a tva aferenta bunurilor si serviciilor achizitionate care sunt destinate utilizarii in folosul operatiunilor sale taxabile |
| |
| | | 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 | LG571/03A11
LG571/03A19
LG571/03A20
LG571/03A67
LG571/03A128
LG571/03A145^1L1 | |
| 1 |
|
| dreptul de deducere a TVA aferenta chiriei in conditiile in care prestatorul a depus la organele fiscale teritoriale notificarea pentru taxarea operatiunilor de inchiriere, la o data ulterioara acestora |
| |
| | | 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 |
|
| dreptul de deducere a TVA aferenta operatiunilor de leasing in conditiile in care au fost facturate sume mai mari decat ratele de leasing |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L1
LG571/03A145^1
HG44/04PT45^1L1 | |
| 1 |
|
| dreptul de deducere a TVA aferenta operatiunilor de reclama si publicitate |
| |
| | | 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 |
|
| dreptul de deducere a TVA aferenta punerii la dispozitia unor persoane, in mod gratuit, a unor bunuri achizitionate sau fabricate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A43
OG92R/03A46
OG92R/03A65
OG92R/03A85
OG92R/03A205
LG571/03A137
LG571/03A129
LG571/03A149 | |
| 1 |
|
| dreptul de deducere a TVA aferenta serviciilor |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19 | |
| 1 |
|
| dreptul de deducere a TVA aferenta serviciilor de consultanta si asistenta tehnica, marketing, studii de piata, servicii informatice si alte prestari servicii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91A6
LG571/03A145
LG571/03A146
OG92R/03A65
OG92R/03217 | |
| 2 |
|
| dreptul de deducere a TVA aferenta serviciilor de management si consultanta |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03
LG571/03A134^1
LG571/03A145L1
LG571/03A146L1
HG44/04
HG44/04PT45 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A7pct21lc)
LG571/03A11L1
LG571/03A143L2la)
LG571/03A145L1
LG571/03A145L2la)
LG571/03A155L5
OMFP2222/06A10L1la)
OG92R/03A6 | |
| 1 |
|
| dreptul de deducere a TVA aferenta unor cheltuieli nedeductibile fiscal |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A128
LG571/03A145
OG92/03A6
OG92/03A7 | |
| 1 |
|
| dreptul de deducere a TVA aferenta unor operatiuni care nu au legatura cu activitatea economica a societatii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A19L1
LG571/03A145L2la) | |
| 1 |
|
| dreptul de deducere a TVA aferenta unor operatiuni care nu sunt achizitionate in folosul operatiunilor sale taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A141L2le) | |
| 1 |
|
| dreptul de deducere a tva aferenta unor plati nedatorate in conditiile in care contestatoarea nu face dovada ca serviciile pentru care au fost efectuate platile au fost utilizate pentru desfasurarea de operatiuni taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A137L1la)
LG571/03A140L1
LG571/03A155L1
OG92R/03A43
OG92R/03A46
OG92R/03A65 | |
| 1 |
|
| dreptul de deducere a tva aferenta unor servicii de asistenta juridica in conditiile in care societatea nu justifica prestarea efectiva a serviciilor respective in folosul operatiunilor sale taxabile |
| |
| | | 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 | |
| 3 |
|
| dreptul de deducere a TVA evidentiata in facturi fiscale emise de societati la care nu s-a putut verifica colectarea TVA si nu s-a putut stabili realitatea operatiunilor efectuate, fara a se verifica modul de completarea al facturilor din punct de vedere al elementelor obligatorii prevazute de lege si daca sunt emise de catre o persoana impozabila inregistrata ca platitoare de TVA |
| |
| | | 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 | LG571/03A145
LG571/03A146
HG44/04PT46 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A146L1la)
HG44/04
HG44/04PT46L1 | |
| 1 |
|
| dreptul de deducere a TVA evidentiata in facturi pentru care nu a fost prezentat originalul |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L2la)
LG571/03A145L1
LG571/03A145L2
LG571/03A146L1la)
LG571/03A147^1
LG571/03A147^2
LG571/03A147^3L6
LG571/03A147^3L9
LG571/03A134L2
LG571/03A134L3
LG571/03A134L1
LG571/03A134^1L1
LG571/03A155L5
LG571/03A156^2L1
HG44/04PT45L4
HG44/04PT46L1
HG44/04PT46
OG92R/03A6
OG92R/03A7L2
OG92R/03A7L3
OG92R/03A14L2
OG92R/03A23L1
OG92R/03A23L2
OG92R/03A91L1
OG92R/03A91L2
OG92R/03A206L1
OG92R/03A213L1
OG92R/03A216L3^1
OG92R/03A216L3 | |
| 3 |
|
 | dreptul de deducere a TVA fara a avea la baza documente justificative |
| |