Materia
Organul Constatator
Acte Normative
2
exonerarea de la plata debitelor suplimentare si a accesoriilor aferente, contestate
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A19L1
OG92R/03A22L1lj)
OG92R/03A209L1lc)
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A46
OG92R/03A85L1
OG92R/03A23
OG92R/03A115
LG571/03A55L1
LG571/03A11L1
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A145L1L
OG92R/03A119L1
OG92R/03A214L1la
OG92R/03A205
LG571/03A31
1
impozit pe venituri din activităţi în baza contractelor/convenţii civile
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A205L1
OG92R/03A205L2
OG92R/03A209L3
2
incalcarea dreptului la apărare
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A55L1
LG571/03A19L1
LG207/15A269L1lc
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19L1
LG207/15A22
LG571/03A21L1
LG227/15A299L1
LG571/03A143L2la
LG207/15A279L1
2
încetării calităţii procesuale
Organe de inspectie fiscala din cadrul MFP si ANAF
LG31/90A1
Alte organe
LG31/90A1
2
incheierea procesului verbal fara respectarea prevederilor legale
Organe de inspectie fiscala din cadrul Garzii Financiare
HG886/99A11
LG345/02A29
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19L1
LG207/15A22
LG571/03A21L1
LG227/15A299L1
LG571/03A143L2la
LG207/15A279L1
1
încălcarea dreptului de a fi ascultat - art.107 şi art.9 alin.1 din Codul de procedură fiscală
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19L1
LG571/03A134L2
LG571/03A137L1la)
OG92R/03A120^1
OG92R/03A120L1
OG92R/03A119L1
HG44/04PT12
HG44/04PT6
LG571/03A21L1
LG571/03A21L4lm)
LG571/03A145L2la)
LG571/03A137L1
HG44/04PT48
OG92R/03A206L1lc)ld)
OG92R/03A215L1
OG92R/03A215L2
1
inspectia fiscala nu putea debuta mai devreme de 30 de zile calculate de la data comunicarii avizului de inspectie fiscala
Organe de inspectie fiscala din cadrul MFP si ANAF
OPANAF575/06A3
LG571/03A21L1
LG227/15A28
LG571/03A145L2la
2
instanta de judecata s-a pronuntat pe latura civila prin decizie definitiva
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A214L4
LG345/02A14
LG345/02A33
LG345/02A16
LG414/02A7L1
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A214L4
CPPA415
OG70/94
OU217/99A4L6lr)
HG402/00
OU17/00A18
OU17/00A19
HG401/00PT10.2
HG401/00PT10.13
OG92R/03A206L1lc)ld)
5
instituire de masuri asiguratorii
Alte organe
OG92/03A125
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A145L8
LG571/03A155L8
LG571/03A145L3
LG571/03A156L1
LG571/03A22L5
LG571/03A19L1
LG571/03A21L4
LG571/03A11
HG44/04PT57^1
HG44/04PT51.1
HG44/04PT48
OG92R/03A67L1
OG92R/03A43
OG92R/03A206L1
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A145L3la)
HG44/04PT45
HG44/04PT82
HG44/04PT82.6
OG92R/03A209L1
OMFP1939/04Anexa 2 pct.1
OG92R/03A129L11
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A129L11
OG92R/03A205
OG92R/03A206L1lc)ld)
Alte organe
OG92R/03A100L3
OG92R/03A101
OG92R/03A102L4
OG92R/03A6
OG92R/03A65L2
OPANAF1181/07
OG92R/03A214L1la)
LG571/03A21L1
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
HG44/04PT22
LG571/03A143L2la)
OMFP2222/06A10L1la)
OMFP2222/06A10L1lb)
OMFP2222/06A10L1lc)
OG92R/03A206L1lc)ld)
OG92R/03A65
OG92R/03A85
OG92R/03A86
OG92R/03A87
OG92R/03A205
OG92R/03A206L2
OG92R/03A209L1lc)
OG92R/03A209L1
OMFP 1939/04Anexa 2 pct.1
OG92R/03A129L11
OG92R/03A214L1
9
intreruperea termenului de prescriptie
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A231
OG92R/03A215L1L2
OG92R/03A209L1
OG70/97
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A231
Alte organe
OG92R/03A231
OG70/97A27
LG32/91A9
LG32/91A11
OU217/99A4L1
OU217/99A4L4
OU217/99A4L6lm)
Alte organe
OG92R/03A231
OG83/98A2L1la)
OG83/98A2L2la)
OG83/98A5
OG83/98A1
OG92R/03A216L3
OU17/00A18
OU17/00A25L2lb)
OU17/00A14L1
OU17/00A19
OU17/00A10
OU17/00A12
OU17/00A8L4
OU17/00A4L3
OG92R/03A213L4
OG92R/03A94L2
OG92R/03A94L3
LG345/02A24
HG598/02A62
HG401/00PT3.4
OU217/99A4L4
LG414/02A6lg)
LG414/02A7L1
LG414/02A9L1
LG571/03A21L1
HG44/04PT23
OG112/99A3
OG112/99A4
OG70/94A4L4
OG70/94A4L6lm)
HG402/00
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A231
OG92R/03A214L1la)
OG92R/03A206L1lc)ld)
OG92R/03A206L2
OG92R/03A215L1L2
LG571/03A145L8
LG571/03A141L2lk)
LG571/03A141L3
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A145L8
LG571/03A145L9
HG44/04PT51
OG92R/03A206L1lb)ld)
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A66
HG1050/04PT65.1
HG1050/04PT65.2
OU17/00A25
OU17/00A19
OG61/02A12
OG61/02A14
HG401/00PT10.13
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A206L1lb)ld)
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
LG571/03A115L1lk)
LG571/03A115L1lf)
LG571/03A143L1la)
LG571/03A143L2la)
LG571/03A116L1
LG571/03A116L5
OG92R/03A116
6
lipsa temeiului legal din actul constatator
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
OG92/03A180
Organe de inspectie fiscala din cadrul MFP si ANAF
LG414/02A9
HG859/02PT9.14
OG92/03A180
LG345/02A24
OG26/95A2
Organe de inspectie fiscala din cadrul MFP si ANAF
HG886/99A11
OMFP2186/01PT8.1
Organe de inspectie fiscala din cadrul MFP si ANAF
OU17/00A19
LG345/02A22
LG571/03A145
OG70/97A6
OG92/03A7
OG92/03A186
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21L4
OG92R/03A43L2
OG92R/03A216L3
OG92R/03A206L1
OG92R/03A206L2
1
mala fide si prezumtia legal constitutionala de nevinovatie