|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 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 |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A128
LG571/03A143
LG571/03A145
LG571/03A146
LG571/03A155
LG571/03A160
OG92/03A6
OG92/03A65 | |
| | | 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 | LG571/03A21L4lf)
LG571/03A21L4lc)
LG571/03A128L1
LG571/03A128L4ld)
LG571/03A128L8la)
LG571/03A128L8lb)
LG571/03A128L8lc) | |
| 2 |
|
| dreptul de deducere a TVA in conditiile in care nu rezulta ca prestarile de servicii nu au fost realizate in folosul operatiunilor taxabile ale societatii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571R/03A143
LG571R/03A145 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7
LG207/15A129
LG207/15A124L2
LG207/15A113
LG571/03A145L2la)
LG571/03A134^1L1
LG571/03A134^1L2
LG571/03A147^1
LG571/03A157L1
LG571/03A157L2 | |
| 3 |
|
| dreptul de deducere a TVA in conditiile in care societatea nu justifica faptul ca aceste operatiuni sunt destinate utilizarii in folosul operatiunilor sale taxabile |
| |
| | | 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 | LG571/03A7pct12
LG571/03A11L1
LG571/03A19
LG571/03A21L1
LG571/03A24
LG571/03A65L1
LG571/03A67L1
LG571/03A145
LG571/03A146
LG207/15A72L1
LG207/15A73L1
LG207/15A276L4
LG207/15A276L1
LG207/15A279 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A269L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A73L1
LG207/15A347
LG207/15A6
LG207/15A279L1
LG207/15A5
LG207/15A72L1
LG207/15A55
LG227/15A323L2
LG227/15A137L1la)
LG227/15A138la)
LG227/15A146L1la)
LG227/15A155L1
LG227/15A156la) | |
| 2 |
|
| dreptul de deducere a TVA în condiţiile în care facturile de achiziţii emise nu conţin toate datele obligatorii prevăzute de lege |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A146L1la)
LG571/03A155 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03
LG571/03A146L1
HG44/04PT46L1 | |
| 1 |
|
| dreptul de deducere a TVA inscrisa in facturi fiscale ce nu corespund prevederilor legale (sau ce nu indeplinesc calitatea de document justificativ) |
| |
| | | 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 | |
| 1 |
|
| dreptul de deducere a TVA inscrisa in facturi fiscale emise de societati comerciale ce nu sunt inregistrate la Registrul Comertului (firme "fantoma") |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A134^1L1
LG571/03A134^2
LG571/03A127L1
OG92R/03A65
OG92R/03A206L1lc)ld) | |
| 1 |
|
| dreptul de deducere a TVA inscrisa in facturi pentru care nu a fost prezentat originalul |
| |
| | | 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) | |
| 1 |
|
| dreptul de deducere a TVA inscrisa in facturile fiscale ce nu au fost procurate de catre societatea emitenta si furnizorul nu exista in baza de date a Ministerului Finantelor Publice |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A134
LG571/03A145
LG571/03A157 | |
| 1 |
|
| dreptul de deducere aferent prestarilor de servicii in conditiile in care societatea prezinta documente care nu au fost avute in vedere de organele de inspectie fiscala iar organele nu au analizat intentia societatii de a realiza operatiuni taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L1
LG571/03A145L2la)
LG571/03A145L3la)
HG44/04PT45L4
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1L1
OG92R/03A213L4 | |
| 2 |
|
| dreptul de deducere al TVA in conditiile in care care societatea contestatoare nu justifica cu documente prestarea efectiva a serviciilor in cauza si faptul ca acestea au fost destinate realizarii de operatiuni taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L1
LG571/03A145L2la)
LG571/03A145L3la)
HG44/04PT45L4
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1L1
OG92R/03A213L4 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L2la)
LG571/03A145L1 | |
| 2 |
|
| dreptul de deducere pentru taxa pe valoarea adăugată şi cheltuielile înscrise de diverşi furnizori, în condiţiile în care mărfurile înscrise în aceste facturi nu au intrat în gestiunea societăţii, existând neconcordanţe între stocul scriptic şi stocul faptic |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A286
LG227/15A291L1
LG227/15A297
LG227/15A299L1
LG207/15A113
LG207/15A277L3
LG207/15A277L4
OPANAF3741/15PT10.4
LG82R/91A6 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A19
LG571/03A21
LG571/03A145
LG207/15A113
LG207/15A279 | |
| 3 |
|
| dreptul organului fiscal de a colecta TVA in situatia in care contribuabilul nu s-a inregistrat ca platitor TVA |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A152L6
LG571/03A48
LG571/03A156
LG571/03A137
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A206L1lc)ld)
OPANAF450/13PT11.1la)
OPANAF450/13PT11.1lb) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A152L1
LG571/03A152L2
LG571/03A152L3
LG571/03A152L6
LG571/03A153L1lb) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OPANAF3741/15PT5.1
OPANAF3741/15PT5.3
LG207/15A7
LG207/15A98
LG207/15A268
LG207/15A271
LG207/15A272
LG207/15A49
LG207/15A46
OG92R/03A91L1
OG92R/03A91L2
OG92R/03A23
OG92R/03A22
LG571/03A126
LG571/03A127
LG571/03A128
LG571/03A134
LG571/03A152L1
LG571/03A152L3
LG571/03A152L6
LG571/03A153L1lb)
LG571/03A156^2 | |
| 1 |
|
| estimarea TVA in baza preturilor practicate pe piata |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A19
LG571/03A20
LG571/03A67
LG571/03A128
LG571/03A145^1L1 | |
| 11 |
|
 | estimarea veniturilor impozabile |
| |