Materia
Organul Constatator
Acte Normative
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
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15
LG571/03
2
masura de diminuarea pierderii fiscale sub 3 milioane lei
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21L1
LG571/03A21L3li)
LG571/03A21L3Ln)
LG571/03A145^1
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
OG92R/03A206L1lc)ld)
OG92R/03A205
OG92R/03A206L2
OG92R/03A209L1lc)
HG44/04PT22
HG44/04PT48
HG44/04PT46L1
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19L1
LG571/03A22L5
HG44/04PT12
HG44/04PT57^1
HG44/04PT71^5
OG92R/03A210L2
OG92R/03A209
5
masuri stabilite de organele de control ce nu au la baza constatari proprii
Organe de inspectie fiscala din cadrul A.N.V
OU13/01A9
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92/03A174
OU23/00A8
Organe de inspectie fiscala din cadrul MFP si ANAF
OPANAF450/13PCT11.6
OG92/03A7L2
OG92/03A65L2
OG92/03A94L1
OG92/03A94L3
OG92/03A109
OG92/03A216L3
OG92/03A216L3^1
Alte organe
OG92R/03A21
OG92R/03A22
OG92R/03A23L1
OG92R/03A91
OG92R/03A110
HG1050/04PT47.1
LG571/03A21L1
LG571/03A21L2ld)
LG571/03A21L3la)
LG571/03A128L8lf)
LG571/03A21L4lm)
HG44/04PT48
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
1
motivare DI in fapt si in drept
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19L1
LG207/15A269L1lc
15
neanalizarea de catre organele de inspectie fiscala a documentelor prezentate de societate
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92/03A91
LG133/99A23
LG414/02A11
Organe de inspectie fiscala din cadrul MFP si ANAF
OG70/94A4
OG92/03A185
Organe de inspectie fiscala din cadrul Garzii Financiare
OG70/94A4
OG92/03A185
Alte organe
OG70/94A4
LG414/02A9
OG92/03A185
OU17/00A25
LG345/02A29
OU17/01A25
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92/03A185
Organe de inspectie fiscala din cadrul MFP si ANAF
OU217/99A4
HG402/00
HG512/98PT4.8
OG3/92A6
HG512/98PT4.13
Organe de inspectie fiscala din cadrul MFP si ANAF
LG345/02A22
OG61/02A1
HG598/02A61
OG92R/03A9
OU217/99A1
HG402/00
HG859/02
LG414/02A9
OG68/97A1
OG92R/03A176
OG92/03A83
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 Garzii Financiare
OU13/01A9
Organe de inspectie fiscala din cadrul MFP si ANAF
OU217/99A4
OG70/94A4
LG414/02A9
LG82/91PT
LG571/03A21
LG414/02A7
OG92/03A66
OG92/03A178
OG92/03A84
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92/03A186
OG92/03A6
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A5
OU102/99A42
OU40/00PT9
OG92/03A83
HG1050/04PT10
OG92/03A6
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21L4
LG571/03A33L2
OG92R/03A7L2
OG92R/03A179
Organe de inspectie fiscala din cadrul MFP si ANAF
OU215/99
OU17/00A25
OG92R/03A186
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A216L3
LG414/02A9L7
LG345/02A22
LG345/02A14
HG704/93PT119
LG571/03A21L4
1
neanalizarea de catre organele de inspectie fiscala a dreptului de deducere a TVA aferenta serviciilor achizitionate in functie de gradul de utilizare a acestora la realizarea de operatiuni care dau drept de deducere
Organe de inspectie fiscala din cadrul MFP si ANAF
LG414/02A9
HG859/02PT9.14
OG92/03A180
LG345/02A24
OG26/95A2
3
neanalizarea de catre organele de inspectie fiscala a modului de completare a facturilor
Organe de inspectie fiscala din cadrul MFP si ANAF
OG70/94A4
LG414/02A9
OU17/00A25
LG345/02A29
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21
LG571/03A21L4
LG571/03A145
LG571/03A155
HG44/04PT44
Alte organe
OG92R/03A231
OG70/97A27
LG32/91A9
LG32/91A11
OU217/99A4L1
OU217/99A4L4
OU217/99A4L6lm)
1
neanalizarea realitatii operatiunilor de catre organul de inspectie fiscala in cazul furnizorilor fictivi
Organe de inspectie fiscala din cadrul Garzii Financiare
OG70/94A4
OU13/01A5
1
neanalizarea realitatii prestarii serviciilor de consultanta, management la societati afiliate