| | Materia | Organul Constatator | Acte Normative | |
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 |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG414/02A20
LG414/02A9
HG859/02PT9.14
LG571/03A21 | |
1 |
|
| necompetenta cu privire la cererea de compensare a unor sume |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A209L1
OG92R/03A214L1lb) | |
1 |
|
| Necompetenta privind solutionarea dispozitiei de masuri |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L4lm)
LG571/03A145
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A11L2
LG571/03A19L1
LG571/03A19L5
HG44/04PT48
HG44/04PT22
HG44/04PT41
LG207/15A268
LG207/15A269L1
LG207/15A272 | |
1 |
|
| necompetenţa materiala şi teritoriala a organelor de inspecţie fiscala de efectuare a inspecţiei fiscale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OPANAF575/06A3
LG571/03A21L1
LG227/15A28
LG571/03A145L2la | |
2 |
|
| neconcordanta intre sumele mentionate in RIF si cele stabilite prin D.I. |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A94
OG92R/03A94L2
OG92R/03A94L3
OG92R/03A109L1
OG92R/03A109L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A87 | |
2 |
|
| nedepunerea contestatiei la organul emitent al actului atacat |
| |
| | | Organe de inspectie fiscala din cadrul A.N.V | OG92R/03A207L1
OG92R/03A216L1
OG92R/03A217L1 | |
| | | Organe de inspectie fiscala din cadrul Garzii Financiare | OG92R/03A85L1 | |
1 |
|
| neefectuarea verificarii fiscale prealabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15
LG571/03 | |
1 |
|
| nelegalitatea Deciziei de impunere raportat la faptul ca la data emiterii nu era emis Raportul de inspectie fiscala care trebuie sa stea la baza emiterii acesteia |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OPANAF575/06A3
LG571/03A21L1
LG227/15A28
LG571/03A145L2la | |
1 |
|
| nelegalitatea Deciziei de impunere si a Raportului de inspectie fiscala pentru lipsa semnaturii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OPANAF575/06A3
LG571/03A21L1
LG227/15A28
LG571/03A145L2la | |
2 |
|
| nemotivata, în situatia în care contestatorul nu prezinta argumente de fapt si de drept în sustinerea contestatiei sau argumentele aduse nu sunt incidente cauzei supuse solutionarii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A2
HG44/04PT5
OU92/03A17 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A59L1la)
LG207/15A269L1lc | |
1 |
|
| neprezentarea de catre organele de inspectie fiscala a starii de fapt si de drept |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG64/01A1
OU217/99A4
LG414/02A7
HG402/00
OG92R/03A206
OG92R/03A109L1
OG92R/03A109L2
OG92R/03A105L1 | |
3 |
|
| nepunerea in aplicare a deciziei Ministerului Finantelor Publice |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A185 | |
| | | 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 | OG92/03A186 | |
2 |
|
| neregularităţi ale actelor administrativ fiscale atacate - art.109 alin.(1)-(3) din OG nr.92/2003 |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L4lm)
LG571/03A21L4lf)
LG571/03A21L3lg)
LG571/03A24L15
LG571/03A21L3ld)
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A128L3le)
LG571/03A128L9
LG571/03A134L1
LG571/03A134L2
LG571/03A134L3
LG571/03A134^1
LG571/03A134^1L1
LG571/03A134^2L1
LG571/03A155L1
HG44/04PT12
HG44/04PT48
HG44/04PT71^5
HG44/04PT71^6
HG44/04PT35
HG44/04PT6
OG92R/03A120L1
OG92R/03A119L1
OG92R/03A120^1
OG92R/03A206L1lc)ld)
OG92R/03A214L1la) | |
| | | Alte organe | OG92R/03A104L2
OG92R/03A104L3
OG92R/03A106
OG92R/03A101
OG92R/03A102
OG92R/03A91L1
OG92R/03A91L2
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A268
LG207/15A268L2
LG207/15A272L1
LG571/03A11L1
LG571/03A21L1
LG571/03A21L3la)
LG571/03A145L2la)
LG571/03A128L4la)
LG571/03A128L4lb)
LG571/03A129L4la)
LG571/03A129L4lb)
LG571/03A11L2
LG571/03A19L1
LG571/03A19L5
LG571/03A143L2la)
HG44/04PT33
HG44/04PT39
HG44/04PT6
HG44/04PT7L1
HG44/04PT23
HG44/04PT24
HG44/04PT29
HG44/04PT32 | |
1 |
|
| neregularităţi privind avizele de inspecţie fiscală - art. 98 alin.(1) şi alin. (2) coroborat cu art.91 alin.(1) şi alin.(2) din OG nr.92/2003 |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L4lm)
LG571/03A21L4lf)
LG571/03A21L3lg)
LG571/03A24L15
LG571/03A21L3ld)
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A128L3le)
LG571/03A128L9
LG571/03A134L1
LG571/03A134L2
LG571/03A134L3
LG571/03A134^1
LG571/03A134^1L1
LG571/03A134^2L1
LG571/03A155L1
HG44/04PT12
HG44/04PT48
HG44/04PT71^5
HG44/04PT71^6
HG44/04PT35
HG44/04PT6
OG92R/03A120L1
OG92R/03A119L1
OG92R/03A120^1
OG92R/03A206L1lc)ld)
OG92R/03A214L1la) | |
1 |
|
| neregularităţi părivind controlul sucursalelor |
| |
| | | 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 |
|
| nerespectarea de catre organele de verificare fiscala a principiilor referitoare la exercitarea dreptului de apreciere si a bunei credinte |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A138L10 | |
1 |
|
| nerespectarea termenului de 30 de zile pentru reanalizarea cauzei ca urmare a desfiintarii actului administrativ fiscal |
| |
| | | Alte organe | OG92R/03A91L1
OG92R/03A91L2
OG92R/03A92
OG92R/03A105
OG92R/03A216L3^1
LG571/03A145L2la)
LG571/03A146L1la) | |
2 |
|
| nesustinuta cu documente |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A206L1lc)ld) | |
| | | Alte organe | OG92R/03A205L1
OG92R/03A205L3
OG92R/03A205L4
OG92R/03A205
OG92R/03A209
OG92R/03A209L1lc)
OG92R/03A209L1
OG92R/03A86
OG92R/03A206L1lc)ld)
OG92R/03A213L1
OG92R/03A65 | |