|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 1 |
|
 | dreptul de a se aplica conventia de evitare a dublei impuneri in conditiile in care societatea a suportat impozitul datorat |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A116L2lc)
LG571/03A116L1
LG571/03A118L2
LG571/03A145L12
LG571/03A146L1la)
OG92R/03A209L2 | |
| 1 |
|
| impozit cu retinere la sursa pe veniturile obtinute din Romania de persoane juridice nerezidente de natura dobanzilor |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A113
LG571/03A114
LG571/03A115L1ld)
LG571/03A115L1li)
LG571/03A118A7L1PT15
LG571/03A118A7L1PT28
LG571/03A21L4lb)
LG60/94A11PT1
LG60/94A11PT2
HG44/04PT2L9
HG44/04PT2L10
Dc26/76A12PT1
Dc26/76A12PT2
Dc26/76A12PT4
Dc238/74A12L1
Dc238/74A12L2
Dc238/74A12L3lb)
OG92R/03A206L1lc)ld)
OG92R/03A119L1
OG92R/03A120L1
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146
HG44/04PT45L4
LG571/03A160L1
LG571/03A160L2
LG571/03A160L3
LG571/03A160L4
LG571/03A160L5
HG1861/06PT82
LG571/03A129L1
LG571/03A134
LG571/03A137L1la)
LG571/03A134L1
LG571/03A128L4ld)
LG571/03A128L8la-c)
LG571/03A128L8lf)
LG571/03A128L1
OG92R/03A65L2
OG92R/03A205
OG92R/03A206L2
OG92R/03A209L1lc)
OG92R/03A209L2
OG92R/03A215L1L2
OMFP 1939/04Anexa 2 pct.1
OMFP 1939/04Anexa 2 pct.2
LG554/04A14L1L2 | |
| 1 |
|
| impozit cu retinere la sursa pe veniturile obtinute din Romania de persoane juridice nerezidente de natura redeventelor ((know-how) |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A113
LG571/03A114
LG571/03A115L1ld)
LG571/03A115L1li)
LG571/03A118A7L1PT15
LG571/03A118A7L1PT28
LG571/03A21L4lb)
LG60/94A11PT1
LG60/94A11PT2
HG44/04PT2L9
HG44/04PT2L10
Dc26/76A12PT1
Dc26/76A12PT2
Dc26/76A12PT4
Dc238/74A12L1
Dc238/74A12L2
Dc238/74A12L3lb)
OG92R/03A206L1lc)ld)
OG92R/03A119L1
OG92R/03A120L1
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146
HG44/04PT45L4
LG571/03A160L1
LG571/03A160L2
LG571/03A160L3
LG571/03A160L4
LG571/03A160L5
HG1861/06PT82
LG571/03A129L1
LG571/03A134
LG571/03A137L1la)
LG571/03A134L1
LG571/03A128L4ld)
LG571/03A128L8la-c)
LG571/03A128L8lf)
LG571/03A128L1
OG92R/03A65L2
OG92R/03A205
OG92R/03A206L2
OG92R/03A209L1lc)
OG92R/03A209L2
OG92R/03A215L1L2
OMFP 1939/04Anexa 2 pct.1
OMFP 1939/04Anexa 2 pct.2
LG554/04A14L1L2 | |
| 1 |
|
| impozit pe veniturile persoanelor juridice nerezidente stabilit suplimentar prin decizia de impunere in conditiile in care a fost calculat, evidentiat si achitat la bugetul de stat dar nu a fost declarat corect |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A24L1
LG571/03A24L3ld)
LG571/03A24L5lb)
LG571/03A11
LG571/03A19L1
LG571/03A137L2la)
LG571/03A137L1la)
LG571/03A160L1
LG571/03A160L2
LG571/03A160L3
LG571/03A160L4
LG571/03A160L5
OG92R/03A206L1lc)ld)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L3
OG92R/03A94
OG92R/03A120L2
OG92R/03A120^1
HG44/04PT12 | |
| 5 |
|
| impozitarea la sursa a dividendelor, redeventelor, comisioanelor si dobanzilor platite unui nerezident |
| |
| | | Alte organe | OU95/01A2
OG70/94A4
DC389/77A10 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A206
LG571/03A24L15
OG92R/03A114L4
OG92R/03A114L6 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG29/02A10
OG92R/03A209
OG92R/03A215L1L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG29/02A11
LG571/03A19
LG571/03A134
OG92R/03A206L1lc)ld) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A115L1lk)
LG571/03A115L1lf)
LG571/03A143L1la)
LG571/03A143L2la)
LG571/03A116L1
LG571/03A116L5
OG92R/03A116 | |
| 1 |
|
| impozitul pe veniturile de natura redeventelor realizate din Romania de persoane juridice nerezidente |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
HG44/04PT12
HG44/04PT44
LG571/03A113
LG571/03A114
LG571/03A115L1ld)
LG571/03A115L1li)
LG571/03A116L1
LG571/03A116L2 | |
| 3 |
|
| impunerea veniturilor realizate in Romania de nerezidenti |
| |
| | | Alte organe | LG571/03A115L1lf)
LG571/03A116L1
LG571/03A116L2lc)
LG571/03A30L1
LG571/03A30L3
LG571/03A30L4
LG571/03A19L1
LG571/03A21L1
LG571/03A133
LG571/03A150 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A75L2
LG571/03A76
LG571/03A77L2
LG571/03A77L4
LG571/03A17
LG571/03A18L1
LG571/03A141L2le)
LG571/03A149
LG571/03A149L1ld)
LG571/03A149L2
LG571/03A149L4la)
LG571/03A149L5la)
HG44/04PT11
HG44/04PT151^1
OG92R/03A206L1lc)ld)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A13
LG571/03A14
LG571/03A15L2
LG571/03A15L3
LG571/03A19L1
LG571/03A21L4lf)
LG571/03A21L4ls)
LG571/03A21L2ld)
LG571/03A21L3la)
LG571/03A118
LG571/03A145L2la)
LG571/03A146L1lb)
LG571/03A146L1la)
LG571/03A155L5
LG571/03A145
LG571/03A146
LG571/03A137L1
LG571/03A140L1
LG571/03A134^2
LG571/03A133
LG571/03A41
LG571/03A78L2
LG571/03A79
HG44/04PT8
HG44/04PT12
HG44/04PT44
HG44/04PT33
HG44/04PT13.1
HG44/04PT13.2
HG44/04PT46L1
HG44/04PT45L2
HG44/04PT20L1
HG44/04PT13
HG1050/04PT78.1
HG1050/04PT107.1
OG26/00
OMFP1850/04Anexa1lA)pct2
HG831/97A2
OG92R/03A206L1lc)ld)
OG92R/03A23L1
OG92R/03A23L2
OG92R/03A22
OG92R/03A85L1
OG92R/03A85L1la)
OG92R/03A85L1lb)
OG92R/03A85
OG92R/03A110
OG92R/03A94
OG92R/03A94L2
OG92R/03A94L3
OG92R/03A116
OG92R/03A116L6 | |
| 1 |
|
| Incadrarea platilor efectuate de catre contestatoare in categoria “redevente” |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A118
HG44/04PT13
HG44/04PT67
LG571/03A55
LG19/00A5
DC82/77 | |
| 7 |
|
| legalitatea aplicarii conventiei de evitare a dublei impuneri in conditiile depunerii certificatelor de rezidenta fiscala |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A116L2lc)
LG571/03A116L1
LG571/03A118L2
LG571/03A145L12
LG571/03A146L1la)
OG92R/03A209L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L4lm)
LG571/03A7
LG571/03A113
LG571/03A115L1ld)
LG571/03A116
LG571/03A118
LG60/94A12
HG44/04PT12
HG44/04PT13.1
HG44/04PT13.2
HG44/04PT48
HG44/04PT49
HG44/04PT27
HG44/04PT20 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145
LG571/03A146
LG571/03A116
LG571/03A118
HG44/04PT13.1
HG44/04PT13.2
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A206L1lc)ld) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A118L2
LG571/03A126L1la)
HG44/04PT12
HG44/04PT22
HG44/04PT1.1
HG44/04PT15 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG6/95A12
LG571/03A118L2
HG44/04PT15 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A115L1lk)
LG571/03A115L1lf)
LG571/03A143L1la)
LG571/03A143L2la)
LG571/03A116L1
LG571/03A116L5
OG92R/03A116 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L2
LG571/03A118
LG571/03A116
LG571/03A116L2ld)
LG571/03A145L2la)
LG31/90A144^4L1lb)
LG31/90A144^4L3lb)
HG44/04PT12L9 | |
| 7 |
|
| modul de stabilire a impozitului pe veniturile persoanelor nerezidente |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A19L1
LG571/03A21L4
LG571/03A113
LG571/03A116
LG571/03A115L1la)
OMFP1752/05fara articol | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L4lm)
LG571/03A7
LG571/03A113
LG571/03A115L1ld)
LG571/03A116
LG571/03A118
LG60/94A12
HG44/04PT12
HG44/04PT13.1
HG44/04PT13.2
HG44/04PT48
HG44/04PT49
HG44/04PT27
HG44/04PT20 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A92L2
LG19/00A24L1
OU17/00A4L3
HG401/00PT7.7
LG571/03A117lf)
OG83/98A1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG414/02A7
LG414/02A9
LG571/03A21L1
LG571/03A21L2lh)
LG571/03A118
HG44/04PT13
HG859/02PT9.1
HG859/02PT9.2
OG92R/03A94L2la)
OG92R/03A94L3le) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A7pct21lc)
LG571/03A21L4lm)
LG571/03A19
LG571/03A21L1
LG571/03A24L1
LG571/03A24L3ld)
LG571/03A24L11
LG571/03A19L1
LG571/03A21L3la)
LG571/03A116
LG571/03A118
LG571/03A21L4lf)
LG571/03A21L2le)
LG571/03A145^1
LG571/03A141L2lk)
LG571/03A141L3
LG571/03A126L1
LG571/03A145L3la)
HG44/04PT48
HG44/04PT33
HG44/04PT44
HG44/04PT51
HG44/04PT50L3
OG92R/03A216L3
OG92R/03A216L1
OG92R/03A206L1lc)ld) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L8lb)
HG44/04PT2L3
HG44/04PT2.4
LG571/03A116L4la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A113
LG571/03A114
LG571/03A115L1li)
LG571/03A116L1ld)
LG571/03A141L2lf)
LG571/03A134L1
LG571/03A134L2
LG571/03A134L3
LG571/03A145L1
LG571/03A145L3la)
LG571/03A128L4lc)
LG571/03A128L9lf)
LG571/03A128L8
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lp)
OG92R/03A182L4
OG92R/03A120^1
HG1050/04PT102.1
OG92R/03A119L1
OG92R/03A120L1
HG44/04PT45L4
LG32/94A1L1
LG32/94A1L2
LG32/94A1L4
OG68/03A1L1
OG68/03A3^4
OG68/03A11L1
OG68/03A11L2lc)
HG44/04PT12
HG44/04PT22 | |
| 1 |
|
| plata impozitului in contul impozitului pe dividende, fara a avea loc stingerea obligatiei fiscale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L4
LG571/03A21L4lp)
HG44/04PT12
OG92R/03A216L3
OG92R/03A206L1lb)ld)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A110
OG92R/03A114
LG571/03A145L2la)
OU102/99A42
OU102/99A43 | |
| 2 |
|
| platile la extern reprezentand contravaloarea unor servicii contractate cu o firma din strainatate, contestatoarei ii sunt aplicabile prevederile Conventiei pentru evitarea dublei impuneri incheiata de Romania cu Danemarca, in conditiile in care a prezentat certificatul de rezidenta fiscala al beneficiarului de venit |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A231
OG92R/03A206L1
OG11/96A4
OG11/96A13
OG61/02A12
OG61/02A14
OG92R/03
OG92R/03A114
OG70/97A21
OG70/97A22
OG70/97A23
OMFP519/05
OMFP1445/05PT2
OG92R/03A201
OG83/98A12L1
OG83/98A12L2
OG92R/03A86
OG7/01A38
OG7/01A43
LG571/03A41
LG571/03A83
HG54/03 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L4lm)
LG571/03A7
LG571/03A113
LG571/03A115L1ld)
LG571/03A116
LG571/03A118
LG60/94A12
HG44/04PT12
HG44/04PT13.1
HG44/04PT13.2
HG44/04PT48
HG44/04PT49
HG44/04PT27
HG44/04PT20 | |
| 15 |
|
| prezentarea certificatului de rezidenta fiscala - conditie pentru aplicarea conventiei de evitare a dublei impuneri |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG70/97A6
OU13/01A9
OG70/94A4
HG335/95A1
LG90/96A14
HG402/00A1
OG36/98
OU17/00A10
HG401/00PT10.6
HG401/00PT8.11
HG598/02A49
OU13/01A3
OG83/98A12 | |