Materia Organul Constatator Acte Normative 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 Alte organe OG70/94A22 LG414/02A27 HG402/00 HG859/02 Organe de inspectie fiscala din cadrul MFP si ANAF OG83/98A12 OMF635/02 LG82/91A8 HG831/97A12 OMFP29/03 LG414/02A9 HG859/02PT9 LG15/94A13 OG17/00A19 HG401/00PT10 LG345/02A1 OG92/03A183 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A102 OG70/97A19 HG1050/04PT102.4 OU102/99A42 OG83/98A12 LG571/03A118 HG44/04PT13 Alte organe OU217/99A4 LG414/02A9 HG859/02PT9.14 OU17/00A18 LG345/02A1 OG83/98A12 Organe de inspectie fiscala din cadrul MFP si ANAF OU17/00A19 OU17/00A4 OU17/00 HG401/00PT9 HG401/00PT10.12 OG92R/03A184 OG83/98A12L1 OG92R/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A109 OG92R/03A94 LG571/03A145L3 LG571/03A21L4 LG571/03A118 HG44/04PT48 Organe de inspectie fiscala din cadrul MFP si ANAF OMF2189/06 DC82/77A12 OG92R/03A216L3 OG70/94A4L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A118 OG83/98A12 OG92R/03A216L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG70/97A19 OG92R/03A214L1lb) OG92R/03A231 OG92R/03A206L1lc)ld) OG83/98A12 LG571/03A21L1 LG571/03A21L4ld) LG571/03A21L4 LG571/03A21L4lm) HG44/04PT48 LG571/03A19L1 LG571/03A145L3la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L8la) LG571/03A19 LG571/03A19L1 LG571/03A118L2 LG571/03A128L8 HG44/04PT51.1 OG92R/03A206L1lc)ld) Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A117 OG92R/03A205 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lm) LG571/03A145L2la) LG571/03A157 LG571/03A115L1lk) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4lm) LG571/03A24L15 LG571/03A145L3la) LG571/03A145L8 LG571/03A141L2lk) LG571/03A141L3 LG571/03A141L2 LG571/03A118 HG44/04PT48 HG44/04PT71^5 HG44/04PT50L3 HG44/04PT51.1 HG44/04PT42L3 HG44/04PT44 HG44/04PT13.1 HG44/04PT13.2 OG92R/03A206L1 OG92R/03A119L1 OG92R/03A120L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lm) LG571/03A11L1 LG571/03A145L3la) LG571/03A145L1 LG571/03A145L2la) LG571/03A116L1 LG571/03A116L2lc) OG92R/03A206L1lb)ld) HG44/04PT12 HG44/04PT22 HG44/04PT48 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L3lh) LG571/03A23 LG571/03A21L2ld) LG571/03A21L1 LG571/03A21L4lm) LG571/03A21L4ld) LG571/03A128L4ld) LG571/03A128L8la-c) LG571/03A145L2la) LG571/03A146L1la) LG571/03A143L2 LG571/03A115L1lf) LG571/03A115L1li) LG571/03A116L2lc) LG571/03A118L2 HG44/04PT22 HG44/04PT23 HG44/04PT48 LG26/96A76 OMFP2222/06A10L1 9 prezentarea certificatului de rezidenta fiscala pentru beneficiarul de venit in timpul inspectiei fiscale sau pe parcursul solutionarii contestatiei Organe de inspectie fiscala din cadrul A.N.V LG35/91A13 LG141/97A77 OU13/01A3 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT13 Organe de inspectie fiscala din cadrul MFP si ANAF OG83/98A12 OG11/96A13 OG61/02A13 OG92R/03A115 OG92R/03A179 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A92 OG92R/03A186 LG414/02A9L7ls) OG83/98A12 HG44/04PT48 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A176 OG83/98A12 LG571/03A118 Organe de inspectie fiscala din cadrul MFP si ANAF OG83/98A12 LG571/03A118 LG571/03A21 LG571/03A160L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A38L13 HG44/04 OG92R/03A118