|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 7 |
|
 | daca are drept de deducere pentru tva aferenta prestarilor de servicii, in conditiile in care din documentele anexate la dosarul cauzei rezulta ca acestea nu sunt destinate utilizarii in folosul operatiunilor sale taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03
OG92R/03A81L1
OG92R/03A82
OG92R/03A107
OG92R/03A108
OG92R/03A110
LG571/03
LG571/03A127
LG571/03A134
LG571/03A134^1
LG571/03A137
LG571/03A156
LG571/03A158L1
LG571/03A21
LG571/03A19
LG571/03A11 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L1la)
LG571/03A128L7
LG571/03A146L1
LG571/03A155 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A6
OG92R/03A65
OG92R/03A94
LG571R/03A145 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A145L1
LG571/03A146L1la)
LG571/03A11L1
LG134/10A249
LG134/10A250
LG207/15A276L4 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A48
LG571/03A146L1la)
LG207/15A73L1
LG207/15A276L4
LG134/10A249
LG134/10A250 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A11L1
LG227/15A297L4
LG227/15A316L1
OG92R/03
OG92R/03A21
OG92R/03A23
OG92R/03A91
OG92R/03A131
OG92R/03A133
OG92R/03A135
OG92R/03A147^3L1
LG207/15
LG207/15A21L1
LG207/15A110
LG207/15A111 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG134/10A249
LG134/10A250
LG207/15A72L1
LG207/15A73L1
LG207/15A93
LG207/15A124L2
LG207/15A268L1
LG207/15A269L1
LG227/15A297
LG227/15A297L4la)
LG571R/03A19
HG44/04PT48
OPANAF3741/15PT2.5
OPANAF3741/15PT11.1
OPANAF3741/15PT11.1lb | |
| 2 |
|
| daca beneficiaza de dreptul de scutire TVA cu drept de deducere, in conditiile in care bunurile nu au parasit teritoriul Romaniei |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A128
LG571/03A132L1la)
LG571/03A143 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A128
LG571/03A143 | |
| 9 |
|
| daca datoreaza TVA pentru vanzarile de terenuri construibile catre personae fizice si juridice in conditiile in care a depasit plafonul de scutire de taxa pe valoarea adaugata, nu s-a inregistrat ca platitoare de TVA, nu a colectat, nu a evidentiat si nu a virat la bugetul statului taxa pe valoarea adaugata |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126
LG571/03A127
LG571/03A141
LG571/03A152L1
LG571/03A156
HG44/04PT3L3
HG44/04PT3.4
HG44/04PT37
OG92R/03A216 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A206
OG92R/03A216
OPANAF450/13PT11.1la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A206
OG92R/03A216
OPANAF450/13PT11.1la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L1
LG571/03A127L1
LG571/03A128L1
LG571/03A141
LG571/03A137 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A125^1
LG571/03A126
LG571/03A127
LG571/03A128
LG571/03A137
LG571/03A140
LG571/03A141
HG44/04PT23
HG44/04PT62L2la)
HG44/04PT66^1L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A125^1
LG571/03A126
LG571/03A127
LG571/03A128
LG571/03A137
LG571/03A140
LG571/03A153 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A125^1
LG571/03A126
LG571/03A127
LG571/03A128
LG571/03A137
LG571/03A140
LG571/03A141
LG571/03A153
HG44/04PT23
HG44/04PT62L2la)
HG44/04PT66L1lc) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A127
LG571/03A126L2
LG571/03A152L1
LG571/03A152L6 | |
| 5 |
|
| daca datorează taxa pe valoarea adăugată stabilită suplimentar în condiţiile în care argumentele şi documentele depuse de societate în susţinerea contestaţiei nu sunt de natură să modifice constatările organelor de inspecţie fiscală |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L3
LG571/03A128L6
LG571/03A130^1L1
LG571/03A134
LG571/03A151
LG571/03A157
OG92R/03A65
OG92R/03A206L1lc)ld)
OPANAF450/13PT11.1la)
OPANAF450/13PT11.1lb) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A22
LG571/03A141L2lf)
LG571/03A128L4
HG44/04PT12
HG44/04PT37L1
HG44/04PT57^1
OG92/03A85
OG92/03A86
OG92/03A109
OPANAF 2906/14PT11.1la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG15/94A3
LG82R/91A6
LG134/10A249
LG134/10A250
LG207/15A72L1
LG207/15A73L1
LG207/15A113L1
LG207/15A113L2
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A347
LG227/15A11L1
LG227/15A270L1
LG227/15A271L4lb)
LG227/15A297L4la)
LG227/15A299L1
LG227/15A304L1
LG227/15A307L1
LG227/15A316L1
LG227/15A323L2
LG571R/03A19
LG571R/03A145
OPANAF3741/15PT11.1lb | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG1/16PT69L1
LG207/15A73L1
LG227/15A297
LG227/15A299L1
LG227/15A323L2 | |
| 2 |
|
| daca in mod legal organele de inspectie fiscala au reîncadrat operaţiunile de achiziţii de bunuri şi nu au acordat drept de deducere pentru TVA aferentă in conditiile in care documentele si argumentele prezentate in sustinerea contestatiei nu sunt de natura sa modifice constatarile din raportul de inspectie fiscala |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A134
LG571/03A134L1
LG571/03A156
LG571/03A158L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21L4lm)
LG571/03A145L2
LG571/03A146L1 | |
| 4 |
|
| daca in mod legal organele de inspectie fiscala au respins la rambursare TVA aferenta unor achizitii de bunuri si servicii, in conditiile in care societatea nu justifica faptul ca achiziile respective au fost efectuate in scopul operatiunilor sale taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L9lc)
LG571/03A141L2lf)
LG571/03A147L4
LG571/03A145L2la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03
LG571/03A145
LG571/03A146
LG571/03A148 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L1
LG571/03A134^1
LG571/03A134^2
LG571/03A145L1
LG571/03A146L1la)
HG44/04
HG44/04PT46L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A11L1
LG227/15A297L4
LG227/15A302L1la)
LG227/15A323L2
LG571/03A147^3L1
LG571/03A156^2
LG571/03A156
LG207/15A21L1
LG207/15A110
LG207/15A111
OG92R/03A21
OG92R/03A91
OG92R/03A131
OG92R/03A135 | |
| 1 |
|
| daca in mod legal organele de inspectie fiscala nu au acordat dreptul de deducere a taxei pe valoarea adaugata serviciilor efectuate si facturate de diversi furnizori in conditiile in care societatea contestatoare sustine ca aceste servicii sunt aferente operatiunlor sale taxabile prezentand documente in sustinerea cauzei, iar din raportul de inspectie fiscala nu rezulta daca acestea au fost avute in vedere de organele de inspectie fiscala |
| |
| | | 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 |
|
| daca in mod legal societatea a inregistrat la randul 16 Regularizari taxa colectata din decontul de TVA taxa pe valoarea adaugata cu semnul minus, in conditiile in care societatea nu a prezentat documentele justificative care au stat la baza acestei inregistrari. |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91A6
LG82R/91A7
LG134/10A249
LG134/10A250
LG207/15A73L1
LG207/15A269
LG207/15A276
LG227/15A298 | |
| 2 |
|
| dacã în mod legal societatea a solicitat la rambursare prin Decontul de TVA în condiţiile în care această taxă a fost solicitată la rambursare şi prin Decontul de TVA aferent altei luni soluţionat prin emiterea Deciziei de impunere .X., în sensul respingerii la rambursare |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A118L3
LG207/15A128L1
LG207/15A128L2
LG227/15A323L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A280L1
LG207/15A281L2
LG207/15A281L5 | |
| 2 |
|
| daca organele de inspectie fiscala au stabilit in mod corect TVA suplimentara datorata, in conditiile in care au constatat diferente intre taxa pe valoarea adaugata stabilita de societate conform evidentei contabile, respectiv in balante contabile si in registrul jurnal, si taxa pe valoarea adaugata declarata de societate, conform deconturilor de TVA, iar societatea a procedat la corectarea decontului de taxa pe valoarea adaugata pentru perioada supusa inspectiei fiscale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03
LG571/03A156
LG571/03A156^2
OG92R/03A79L2
OG92R/03A80 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG15/94A3
LG82R/91A6
LG134/10A249
LG134/10A250
LG207/15A72L1
LG207/15A73L1
LG207/15A113L1
LG207/15A113L2
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A347
LG227/15A11L1
LG227/15A270L1
LG227/15A271L4lb)
LG227/15A297L4la)
LG227/15A299L1
LG227/15A304L1
LG227/15A307L1
LG227/15A316L1
LG227/15A323L2
LG571R/03A19
LG571R/03A145
OPANAF3741/15PT11.1lb | |