|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 1 |
|
 | obligatia colectarii tva aferenta unor livrari intracomunitare in conditiile in care pe CMR nu se aplica stampila destinatarului |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A128
LG571/03A133
LG571/03A143
LG571/03A145
OMFP2222/06A10L1 | |
| 1 |
|
| obligatia colectarii TVA aferentă pierderilor tehnologice peste limita legală |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A128L1
LG571/03A128L4ld)
LG571/03A128L8la)
LG571/03A128L8lb)
LG571/03A128L8lc)
LG571/03A148
LG571/03A125^1L1PT1
LG571/03A146L1la)
LG571/03A134
LG571/03A134^1L1
LG571/03A134^1L2
LG571/03A19L1
LG571/03A21L1
LG571/03A11L1 | |
| 1 |
|
| obligatia colectarii TVA la nivelul TVA dedusa pentru cheltuieli cu bunuri achizitionate si prestari servicii efectuate pentru personalul expatriat si care nu sunt aferente venituriior realizate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571R/03A143
LG571R/03A145 | |
| 1 |
|
| obligatia colectarii TVA pentru servicii efectuate de prestatori din Romania pentru beneficiari cu sediul in strainatate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A133
HG44/04PT13.1
HG44/04PT13 | |
| 1 |
|
| obligatia colectarii TVA pentrui livrari intracomunitare fara a fi analizate documentele justificative |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A128
LG571/03A143
LG571/03A144
OG92R/03A94 | |
| 1 |
|
| obligatia de a colecta tva aferenta refacturarii costurilor serviciilor prestate catre o societate din UE, in conditiile in care locul prestarii serviciilor este Romania |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A105
OG92/03A119
OG92/03A120
LG571/03A11
LG571/03A133
LG571/03A141
LG571/03A145
HG44/04PT25 | |
| 6 |
|
| obligatia persoanelor fizice care obtin venituri cu caracter de continuitate din tranzactii imobiliare |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03
LG571/03A126
LG571/03A127
LG571/03A152L1
LG571/03A153 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126
LG571/03A127
LG571/03A152L6
LG571/03A157 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126
LG571/03A127
LG571/03A152L6
LG571/03A153 | |
| | | Alte organe | LG571/03A126
LG571/03A127
LG571/03A152L6
LG571/03A153 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A127
LG571/03A141L2lf)
LG571/03A153 | |
| 10 |
|
| obligatia persoanelor fizice, care obtin venituri cu caracter de continuitate din tranzactii imobiliare constand in vanzarea de constructii noi si terenuri construibile, de a se inregistra ca platitor de TVA si de a colecta taxa pe valoarea adaugata aferenta acestor operatiuni, in situatia in care a depasit plafonul de scutire de TVA |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126
LG571/03A127
LG571/03A153L1lb) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04PT37 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126
LG571/03A127
LG571/03A128
LG571/03A153 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126
LG571/03A127
LG571/03A128
LG571/03A152L1
LG571/03A153 | |
| | | Alte organe | LG571/03A128L1
LG571/03A137
LG571/03A134
LG571/03A152L6 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A127
LG571/03A128
LG571/03A126
LG571/03A152L1
LG571/03A153 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03
LG571/03A126
LG571/03A127
LG571/03A128
LG571/03A152L1
LG571/03A153 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A77 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126
LG571/03A127
LG571/03A137
LG571/03A140
LG571/03A152L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L1la)
LG571/03A126L1lb)
LG571/03A126L1lc)
LG571/03A126L1ld)
LG571/03A141L2lf)
LG571/03A137L1la)
HG44/04PT37L6
OG92R/03A65
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A213L1
OG92R/03A216L1 | |
| 1 |
|
| obligatia persoanelor fizice, care obtin venituri cu caracter de continuitate din tranzactii imobiliare constand in vanzarea de constructs noi si terenuri construibile, de a se inregistra ca platitor de TVA si de a colecta taxa pe valoarea adaugata aferenta acestor operatiuni, in situatia in care a depasit plafonul de scutire de TVA |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A127L1
LG571/03A127L2
LG571/03A128L1
LG571/03A137L1la)
LG571/03A140L1
LG571/03A140L2^1
LG571/03A141L2lf)
LG571/03A152L6
LG571/03A153L1
LG571/03A145
LG571/03A147^1L1
LG571/03A147^1L2 | |
| 6 |
|
| obligatia personelor fizice de a se inregistra ca platitori de TVA ca urmare a depasirii plafonului de scutire, precum si de a colecta TVA aferenta tranzactiilor cu autovehicule efectuate cu caracter de continuitate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A296^21
LG571/03A153
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG207/15A173
LG207/15A174
LG207/15A176 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A127L1
LG571/03A127L2
LG571/03A125^1PT18
LG571/03A126L1
LG571/03A128L1
LG571/03A153L1lb)
LG571/03A152L6
LG571/03A152L1
LG571/03A7L1
LG571/03A46
LG571/03A48
LG571/03A80L1
LG571/03A296^21L1
LG571/03A296^22
LG571/03A296^25 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A125^1PT18
LG571/03A126L1
LG571/03A127
LG571/03A128
LG571/03A153
LG571/03A152L6
LG571/03A152L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L1
LG571/03A127L1
LG571/03A127L2
LG571/03A128L1
LG571/03A152L1
LG571/03A152L6
LG571/03A41
LG571/03A46L1
LG571/03A46L1
LG571/03A83
LG571/03A48
LG571/03A80L1
LG571/03A296^21L1
LG571/03A296^22
LG571/03A296^25 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L1
LG571/03A127
LG571/03A125^1PT18
LG571/03A128
LG571/03A152L6
LG571/03A152L1
LG571/03A153 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L1
LG571/03A127L1 | |
| 1 |
|
| obligatia platii TVA inscrisa in factura de stornare care a determinat diminuarea tva colectata |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A128
LG571/03A155
LG571/03A145 | |
| 2 |
|
| obligatia societatii de a colecta TVA, in conditiile in care prin contestatia formulata societatea nu aduce argumente de fapt si drept, care sa combata si sa inlature constarile organelor de inspectie fiscala |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A291L1
LG227/15A297L4la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A24L1
LG571/03A24L2
LG571/03A24
LG571/03A140L1
LG571/03A141L2lg)
LG571/03A145^1L1 | |
| 2 |
|
 | obligatia virarii la bugetul statului a TVA inscrisa in facturile fiscale de catre o persoana scoasa din evidenta platitorilor de TVA |
| |