Materia Organul Constatator Acte Normative 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 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 LG571/03A155 LG571/03A156 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A126 OG92R/03A67 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A67 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 OG92R/03A67 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/03A7L3 OG92R/03A43L2 OG92R/03A65 OG92R/03A67 OG92R/03A94 OG92R/03A105 OG92R/03A109 OG92R/03A216L3 OG92R/03A216L3^1 LG571/03A11L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A6 OG92R/03A7L2 OG92R/03A7L3 OG92R/03A43L2 OG92R/03A65 OG92R/03A67 OG92R/03A94 OG92R/03A105 OG92R/03A109 OG92R/03A216L3^1 OG92R/03A216L3 LG571/03A11L1 HG44/04PT102 HG1050/04PT65.1 HG1050/04PT65.2 HG1050/04 OPANAF3389/11 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L1 LG571/03A128 LG571/03A156L1 HG44/04PT6 HG44/04PT6L9 OG92/03A65 OG92/03A216L3 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A11L1 1 exigibilitatea TVA aferenta avansurilor in conditiile in care nu s-a efectuat plata avansului Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A134 LG571/03A145 LG571/03A146 OG92R/03A65 OG92R/03A85 OG92R/03A205 OG92R/03A206 OG92R/03A213L3 OG92R/03A216 1 exigibilitatea tva aferenta livrarilor de bunuri 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) 6 inegistrarea la organul fiscal ca platitor de TVA in situatia in care a depasit plafonul de scutire prevazut de lege Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A152L1 LG571/03A153 LG571/03A140 LG571/03A137 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L1 LG571/03A125^1PT18 LG571/03A127L2 LG571/03A152L6 LG571/03A152L1 LG571/03A7L1 LG571/03A41 LG571/03A46 LG571/03A48 LG571/03A81 LG571/03A83 LG571/03A296^21 LG571/03A296^22 LG571/03A296^25 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A141L2 LG571/03A141 LG571/03A153L1lb) LG571/03A152L1 LG571/03A152L6 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L1la) LG571/03A126L1lb) LG571/03A126L1lc) LG571/03A126L1ld) LG571/03A127L1 LG571/03A125^1PT18 LG571/03A128L1 LG571/03A153L1lb) LG571/03A152L4 LG571/03A7L1 LG571/03A46 LG571/03A48 LG571/03A83 LG571/03A80L1 LG571/03A296^21 LG571/03A296^22 LG571/03A296^25 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L1 LG571/03A127L1 LG571/03A125^1PT18 LG571/03A127L2 LG571/03A128L1 LG571/03A153 LG207/15A269L1lc) LG207/15A269L1ld) Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A73L1 LG227/15A155L1 LG227/15A156la) LG571/03A126L1 LG571/03A126L9 LG571/03A127 LG571/03A128L1 LG571/03A152L1 LG571/03A152L6 1 justificarea operatiunilor scutite cu drept de deducere aferente transporturilor internationale legate de exportul si importul de bunuri Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A143 LG571R/03A145 1 justificarea scutirii de TVA pentru transportul international de marfuri Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A143 LG571R/03A145 1 modul de calcul al accesoriilor aferente unei diferente de TVA stabilita suplimentar fata de cea evidentiata de societate Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A143 LG571R/03A145 1 modul de calcul al accesoriilor in conditiile in care documentul prin care s-a individualizat suma de plata reprezentand TVA a fost desfiintat partial 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 1 neacceptata la deducere pentru lucrari de demolare si dezafectare a unui imobil pentru care nu exista toate documentele care sa ateste calitatea de proprietar a agentului economic Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A143 LG571R/03A145 3 neacordarea dreptului de deducere a tva, in conditiile in care prin contestatia formulata societatea nu aduce argumente de fapt si drept, care sa combata si sa inlature constatarile organelor de inspectie fiscala Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) OG92R/03A206L1lc)ld) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134^1L1 LG571/03A134^2 LG571/03A127L1 OG92R/03A65 OG92R/03A206L1lc)ld) Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A269L1 LG207/15A276L1 LG207/15A279L1 LG207/15A279L4 LG571/03A125^1 LG571/03A145L2la) LG82R/91A1 LG82R/91A6 LG82/91A2L1 HG44/04PT1.1 HG44/04PT44 OPANAF3741/15PT2.5 OPANAF3741/15PT11.1la 3 nededucerea TVA din facturi emise de un contribuabil inactiv Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1^2 LG571/03A21L4lr) LG571/03A153 LG571/03A145 LG571/03A146