Materia
Organul Constatator
Acte Normative
1
deductibilitatea cheltuielilor cu servicii pentru care nu se justifică cu documente prestarea efectivă
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11L1
LG571/03A21L1
LG571/03A21L4lm)
HG44/04PT48
LG207/15A269L1lc)
LG207/15A269L1ld)
LG134/10A249
LG134/10A250
LG207/15A73L1
1
deductibilitatea fiscala a cheltuielilor cu servicii de consultanta pentru care nu se face dovada prestarii efective a serviciilor
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92/03A91
LG571/03A11L1
LG571/03A13
LG571/03A17
LG571/03A19
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A35L1
LG571/03A126L1
LG571/03A134L2
LG571/03A134L3
LG571/03A145L2la)
LG571/03A148
HG44/04PT48
HG44/04PT53L1
HG44/04PT11
LG227/15A297L4la)
LG207/15A6
1
deductibilitatea fiscala cu pierderi din creante
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21L1
HG44/04PT48
LG571/03A145L2la)
LG571/03A146L1lb)
LG571/03A155
HG44/04PT41
LG571/03A11
LG571/03A21L2Ln)
LG571/03A21L4lo)
LG571/03A128L8
HG44/04PT6L11
1
impozit pe profit stabilit suplimentar ca urmare a analizării dosarelor privind preturile de transfer
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11L2
LG571/03A19L1
LG571/03A19L5
LG571/03A146
LG571/03A155
HG44/04PT24
HG44/04PT29
HG44/04PT31-36
LG207/15A6
LG207/15A7
LG207/15A113L1
LG207/15A113L2
1
legalitatea stabilirii in sarcina societatii a impozitului pe profit in conditiile in care la dosarul cauzei au fost depuse documente care contrazic constatarile organului de inspectie fiscala
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15A93
LG207/15A22
1
reintregirea profitului impozabil cu veniturile din dobanzi
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A8
LG571/03A29L1
LG571/03A29L3
LG571/03A11
LG571/03A11L1
LG571/03A11L2
HG44/04PT38
1
Impozit pe venitul nerezidentilor (conventii de evitare a dublei impuneri)
1
impozitarea la sursa a dividendelor, redeventelor, comisioanelor si dobanzilor platite unui nerezident
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A186
53
Procedura
1
aplicarea eronata a actelor normative in vigoare
Alte organe
LG207/15A352L1
LG207/15A352L2
OG92/03A116
OG92/03A119
OG92/03A120
LG207/15A173
LG207/15A174
LG207/15A176
LG207/15A178
1
autoritate de lucru judecat
Organe de inspectie fiscala din cadrul MFP si ANAF
CPCA1201
OG92R/03A175
2
conditii de nulitate ale actului administrativ fiscal
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92/03A43
OG92/03A104
LG207/15A277L1la)
LG207/15A279L5
LG207/15A277L3
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15A277L1la)
LG207/15A279L5
OPANAF3741/15PT10.2
1
consecintele invocarii gresite a temeiului de drept pe baza caruia s-au stabilit diferente de impozite si taxe
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15A277L1la)
2
constatarea necompetentei materiale privind solutionarea contestatiei formulata
Alte organe
OG92/03A120
LG207/15A176
OG92/03A119
LG207/15A173L1
LG207/15A174
Alte organe
LG207/15A93
LG207/15A98
LG207/15A129
LG207/15A272L1
LG207/15A279L3
LG207/15A279L4
OPANAF3741/15PT5.3
2
constatarea nulitatii actului administrativ contestat
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11L1
LG571/03A21L1
LG571/03A21L4lm)
HG44/04PT48
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92/03A86
OG92/03A91
OG92/03A102
OG92/03A7
LG554/04A1L1
4
constatari incomplete care necesita reverificare
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A145L2la)
LG571/03A146L1la)
OG92/03A52
OG92/03A58
OG92/03A65l2
OG92/03A65L2
OG92/03A7
OG92/03A94
HG1050/04PT102.1
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19L1
LG571/03A21L4lm)
HG44/04PT48
HG44/04PT41
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11L1
LG571/03A21L1
LG571/03A21L4lm)
HG44/04PT48
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A145L2la)
LG571/03A146L1lb)
LG571/03A157L2
LG571/03A150
LG571/03A153L1
HG44/04PT66L2
LG571/03A126L1lc)
LG571/03A127L1
LG571/03A146L1la)
HG44/04PT2L10
3
contestatie depusa in afara termenului legal
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A176
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A177
Alte organe
LG207/15A270
LG134/10A181
LG134/10A185L1
1
contestatie fara obiect
Alte organe
LG207/15A1PT37
LG207/15A93
LG207/15A98
LG207/15A277L1la)
LG207/15A277L3
OPANAF3741/15PT10.2
2
contestatie formulata de o persoana fara calitate procesuala
Organe de inspectie fiscala din cadrul A.N.V
OG92R/03A176
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A183
OG92R/03A176