| | Materia | Organul Constatator | Acte Normative | |
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 | |
1 |
|
| nterventie voluntara principala impotriva deciziei de impunere privind obligatiile fiscale suplimentare la plata |
| |
| | | Alte organe | LG554/04PT22L1
LG554/04PT24L1 | |
1 |
|
| nu sunt prezentate rezultatele intermediare ale verificarilor si calculelor efectuate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03
LG207/15 | |
1 |
|
| nulitatea absolută a actelor administrativ fiscale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A215L1L2
LG571/03A21L1
LG571/03A1^2
LG571/03A21L3
LG571/03A21L4lm)
LG571/03A21L4lc)
LG571/03A21L4lf)
LG571/03A19L1
LG571/03A134^1L1L4
LG571/03A134^2L2la)
LG571/03A134^2L2lb)
LG571/03A145L1
LG571/03A145L2la)
LG571/03A128L1
LG571/03A17
LG571/03A113
LG571/03A114
LG571/03A115L1la)
LG571/03A116
LG343/06 | |
2 |
|
| nulitatea actelor administative incheiate de organele de inspectie fiscala, invocata de contestatoare pentru nerespectarea prevederile art.98 alin.(3) si art.104 alin.(1), alin.(4) si alin.(5) din OG 92/2003 privind Codul de procedura fiscala, republicata, cu modificarile si completarile ulterioare |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A91L1
OG26/95A2
OG26/95A3
HG909/97PT7ld)
LG414/02A9L1
LG414/02A7L1
HG859/02PT9.1
HG859/02PT.9.11
HG704/93PT19
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A34L3
LG345/02A14
LG345/02A16
LG345/02A31
LG345/02A22L4la)
LG345/02A22L1la)
LG82/91A10L1
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A160L1
LG571/03A160L2
LG571/03A160L3
LG571/03A160L5
LG571/03A160L4
OG92R/03A206L1lc)ld)
OG92R/03A98 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A214L1la)
OG92R/03A206L1lc)ld)
OG92R/03A23L1
OG92R/03A23L2
OG92R/03A91L1
OG92R/03A91L2
OG92R/03A46
LG571/03A34L1lb)
OPANAF450/13PT10.1
LG571/03A21L1
LG571/03A21L4ll)
LG571/03A128L4la)
LG571/03A128L4lb)
LG319/06A14 | |
1 |
|
| nulitatea actelor administative incheiate de organele de inspectie fiscala, invocata de contestatoare pentru nerespectarea prevederilor art.87 coroborate cu prevederile art.43 alin.(2) lit.e) din OG nr.92/2003 privind Codul de procedura fiscala, republicata, cu modificarile si completarile ulterioare, respectiv decizia de impunere nu cuprinde motivele de fapt care au stat la baza emiterii acesteia |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A87
OG92R/03A43L2le)lf)
LG571/03A55L1
LG571/03A55L2lk)
LG571/03A55L3lb)
HG44/04PT84
LG319/06A14
LG19/00A23L1la)
LG19/00A24L1la)
OU150/02A52L1
LG95/06A258L1
LG95/06A258L2
OU150/02A52L2
LG95/06A257L2
OPCNAS617/07A3
OPCNAS617/07A4
OPCNAS617/07A5
LG76/02A26L1
LG76/02A27L1
LG76/02A29
LG387/07A17
LG346/02A101
OMMSSF/MSP450/825/06A2lj)
OMMSSF/MSP450/825/06A2lk)
LG200/06A7L1
HG1850/06A1
HG1850/06A2
OU158/05A6
LG571/03A19L1
LG571/03A21L1 | |
2 |
|
| nulitatea actelor administrativ fiscale atrasă de nerespectarea art.104 alin.(2) şi alin. (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) | |
| | | 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 |
|
| nulitatea actelor administrativ fiscale emise pe numele ELCEN în condiţiile în care sucursala a fost absobită ulterior perioadei verificate |
| |
| | | 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 |
|
| nulitatea deciziei de calcul accesorii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A41
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1 | |