Materia
Organul Constatator
Acte Normative
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
7
contestatie nemotivata
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A175
OG11/96A13
OU17/00A2
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
OG92/03A104
LG15/94A1
LG15/94A3
LG15/94A9
LG15/94A11
LG15/94A17
LG571/03A19
LG571/03A21
LG571/03A24
LG571/03A21L4lf)
LG82/91A6
LG571/03A145L8la)
LG571/03A145L9
LG571/03A155
Alte organe
LG207/15A46
LG207/15A49
LG207/15A73L1
LG207/15A174L1
LG207/15A176L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276L1
OG92/03A119
OG92/03A120
OPANAF3741/15PT2.5
OPANAF3741/15PT11.1lb
LG134/10A249
LG134/10A250
Alte organe
LG207/15A73L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A173
LG207/15A176
LG207/15A276L1
OPANAF3741/15PT2.5
OPANAF3741/15PT11.1lb
LG134/10A249
LG134/10A250
Alte organe
LG207/15A73L1
LG207/15A173
LG207/15A176
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276L1
OPANAF3741/15PT11.1lb
OPANAF3741/15PT2.5
Alte organe
LG207/15A73L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A173
LG207/15A176
LG207/15A276L1
1
dacă organele fiscale au emis în mod legal decizia de impunere din oficiu în condiţiile în care societatea nu şi-a îndeplinit obligaţiile declarative prevăzute de lege
Organe de inspectie fiscala din cadrul MFP si ANAF
OPANAF962/16
LG207/15A107