Materia Organul Constatator Acte Normative 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A18L1 LG571/03A118 LG571/03A114 OG92R/03A114 OG92R/03A206L1 OPANAF519/05 Organe de inspectie fiscala din cadrul MFP si ANAF OG83/98A12 OG92R/03A206L1lc)ld) LG345/02A22 LG571/03A145L3 LG571/03A145L3la) LG414/02A9L1 LG414/02A9L7 LG414/02A9L7ls) LG414/02A7L1 LG571/03A21L1 LG571/03A21L2ld) HG44/04PT48 HG859/02PT9.1 LG15/94A4ld) HG909/97PT7ld) HG909/97PT9 1 prezentarea unui Certficiat de conformitate fiscală pentru societatea nerezidentă în condiţiile în care plata impozitului se efectueaza de societatea mamă din acelaşi stat 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 1 redeventa platita catre o firma cu rezidenta intr-un stat, in care aceasta categorie de venit, platit unui rezident roman nu este impozitat Organe de inspectie fiscala din cadrul MFP si ANAF OU11/99A4 OMF1065/00PT10 OU40/00PT9 OU102/99A42 OU17/00A17 HG401/00PT9.3 OU13/01A9 LG85/99PT10 OU13/01A9.3 1 redevente achitate unei firme straine in conditiile in care persoana juridica romana suporta impozitul pe venitul aferent Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A9 LG571/03A21 LG571/03A21L1 LG571/03A21L3 LG571/03A128L4 LG571/03A137 LG414/02A9L1 LG414/02A9L7 OG83/98A2L1la) 12 redevente/drepturi de licenta, conditii de incadrare in aceasta categorie a platilor la extern Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A9 HG859/02PT.9.11 OG83/98A2 HG401/00PT10.11 OU17/00A14 LG345/02A11 OG70/97A20 Organe de inspectie fiscala din cadrul MFP si ANAF OG70/97A19 HG1168/03A10 HG1168/03A11 Organe de inspectie fiscala din cadrul MFP si ANAF OG11/96A2 OG61/02A2 OG92/03A22 OG87/03A33 HG1455/03A1 Organe de inspectie fiscala din cadrul MFP si ANAF OU17/00PT7.7 LG345/02A29 Dc625/73A11 Organe de inspectie fiscala din cadrul MFP si ANAF LG96/94A12 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4 LG571/03A19L1 LG571/03A134L2 LG571/03A145L1 OG92R/03A206L1 OG92R/03A206L2 OG92R/03A94L2 LG571/03A118L2 OMFP1445/05PT2 Organe de inspectie fiscala din cadrul MFP si ANAF OMF2189/06 DC82/77A12 OG92R/03A216L3 OG70/94A4L1