Materia Organul Constatator Acte Normative 1 nerespectarea termenului de 30 de zile pentru reanalizarea cauzei ca urmare a desfiintarii actului administrativ fiscal 2 nesustinuta cu documente 1 nterventie voluntara principala impotriva deciziei de impunere privind obligatiile fiscale suplimentare la plata 1 nu sunt prezentate rezultatele intermediare ale verificarilor si calculelor efectuate 1 nulitatea absolută a actelor administrativ fiscale 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 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 2 nulitatea actelor administrativ fiscale atrasă de nerespectarea art.104 alin.(2) şi alin. (3) din OG nr.92/2003 1 nulitatea actelor administrativ fiscale emise pe numele ELCEN în condiţiile în care sucursala a fost absobită ulterior perioadei verificate 1 nulitatea deciziei de calcul accesorii 1 nulitatea titlului de creanta deoarece este semnat doar de un singur inspector 2 obligatii bugetare stabilite prin alte acte administrative fiscale 6 obligatii bugetare stabilite prin proces verbal si nu prin decizie de impunere 11 obligatii bugetare stabilite prin raport de inspectie fiscala si nu prin decizie de impunere 1 obligatii fiscale achitate in timpul inspectiei fiscale 1 obligatii fiscale suplimentare de plata din decizia de impunere contestata 1 obligaţia organelor de inspecţie fiscală de a avea în vedere plăţile efectuate de societate în contul obligaţiilor datorate bugetului consolidat al statului, la stabilirea obligaţiilor suplimentare de plată 1 obligaţia societăţii de a declara la organele fiscale la termenele legale impozitele şi contribuţiile înregistrate în evidenţa contabilă 1 organele de inspectie fiscala au emis actele administrativ fiscale în baza constatarilor efectuate de alte institutii 1 persoana juridica radiata anterior emiterii deciziei de solutionare 1 Prescriptia dreptului organelor de inspectie fiscala de a stabili obligatii fiscale suplimentare pentru anul 2005 reprezentand TVA 1 4 prescriptia dreptului organelor fiscale de a calccula accesorii aferente obligatiilor pentru care societatea a solicitat aplicarea facilitatilor 3 prescriptia obligatiilor stabilite de oif 22 prescriptie Organe de inspectie fiscala din cadrul MFP si ANAF OU102/99A42 OU102/99A43 LG448/06A77 OG70/97A21 OG92R/03A91 OG92R/03A92 OG92R/03A205 OG92R/03A206 OG92R/03A207L1 OG92R/03A209 Organe de inspectie fiscala din cadrul A.N.V LG141/97A187 Alte organe OG92R/03A206L1lc)ld) Organe de inspectie fiscala din cadrul MFP si ANAF HG54/03A23PT3ln) OG7/01 HG44/04PT84lm) HG44/04PT23L3ln) LG19/00A24L1 LG19/00A5L1pct1 OU150/02A52L1 OU150/02A52L2 LG76/02A26L1 LG346/02A140L1 OU102/99A42L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A7L1 LG414/02A9L1 HG909/97PT7 LG15/94A4ld) LG571/03A24L1 LG571/03A24L3ld) LG571/03A24L11 LG571/03A19L1 HG44/04PT12 LG571/03A21L3lg) LG571/03A22L1lc) HG44/04PT53.5 HG44/04PT22 HG44/04PT82L9 HG44/04PT44 HG44/04PT48 LG571/03A21L1 LG571/03A160 LG571/03A128L4lb) LG571/03A21L4lf) LG571/03A24L3 LG571/03A22 LG571/03A21L4 LG571/03A21L4lm) LG571/03A137L1la) HG859/02PT9.14 OG92R/03A206L1lc)ld) OG92R/03A119L1 OG92R/03A120L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L1 LG571/03A145L3la) HG44/04PT45L4 OG92R/03A210L2 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A205 OG92R/03A206L2 OG92R/03A88le) OG92R/03A91L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A137L3la) LG571/03A138 LG571/03A145L2la) LG571/03A146L1la) HG44/04PT19.1 OG92R/03A216L1 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 OG92R/03A24 OG92R/03A116L1 OG92R/03A116L4 OG92R/03A116L5 OG92R/03A216L3 OG92R/03A216L3^1 OPANAF450/13PCT11.6 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 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 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A91L1 OG92R/03A91L2 LG571/03A11L1 HG44/04PT67 HG44/04PT68 HG44/04PT1.1 OG92R/03A206L1 OG92R/03A205 OG92R/03A209 OG92R/03A209L1 OG92R/03A209L1lc) OG92R/03A206L2 Alte organe OG92R/03A12 OG92R/03A7L2 OG92R/03A91L1 OG92R/03A91L2 LG571/03A35 OG92R/03A214L1la) LG571/03A21L4lr) LG571/03A146L1la) LG571/03A155L5 LG571/03A153 LG571/03A21L1 HG44/04PT45 LG571/03A11L2 LG571/03A19L5 LG571/03A145L2la) OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 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 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A85 OG92R/03A109 OG92R/03A206L2 OG92R/03A213L1 OPANAF1181/07Anexa 2 OU77/11A9L2 OG92R/03A21 OG92R/03A22 OG92R/03A23L1 OG92R/03A91 OG92R/03A93 OG92R/03A110 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lm) LG571/03A145L2la) LG571/03A146L1la) LG571/03A157L2 LG571/03A126L1 LG571/03A126L2 LG571/03A133L1 LG571/03A133 LG571/03A153 LG571/03A150L1lg) HG44/04PT48 HG44/04PT46 HG44/04PT12 OG92R/03A111L1 LG95/06A363^1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A91L1 OG92R/03A91L2 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 Alte organe OG92R/03A21 OG92R/03A22 OG92R/03A23 OG92R/03A43L2le)lf) OG92R/03A46 OG92R/03A86L1 OG92R/03A87 OG92R/03A109L1 OG92R/03A109L2 OG92R/03A92L2 LG82R/91A6 LG571/03A34L1lb) LG571/03A134L2 LG571/03A134L3 LG571/03A11L1 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lc) LG571/03A145L2la) LG571/03A128L4ld) LG571/03A128L8la-c) HG44/04PT12 HG44/04PT23 HG44/04PT41 HG831/97 Alte organe OG92R/03A23 OG92R/03A91L1 OG92R/03A91L2 OG92R/03A105L7 OG92R/03A102L6 LG571/03A34L1lb) LG571/03A36 LG571/03A134L2 LG571/03A134L3 LG571/03A19 LG571/03A21L1 LG571/03A24L1 LG571/03A24L3ld) LG571/03A24L11 LG571/03A24L15 LG571/03A145 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A145L2la) LG571/03A146L1la) LG571/03A21L4lp) HG44/04PT45L2 HG44/04PT44 HG44/04PT48 HG44/04PT46L1 HG44/04PT45 LG34/94A1 LG34/94A2 LG207/15A277L1la) OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1L1 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4lm) LG571/03A19L1 LG571/03A11L1^1 LG571/03A11L1^2 LG571/03A145L2la) LG571/03A146L1la) LG571/03A150 LG571/03A157L1 LG571/03A157L2 HG44/04A48 HG44/04PT12 HG44/04PT48 HG44/04PT44 LG207/15A269L1lc) LG207/15A269L1ld) Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A23 OG92R/03A91L1 OG92R/03A91L2 OG92R/03A92 OG92R/03A92L2 OG92R/03A104L2 OG92R/03A105L2 OU77/11A9L2 OU104/09A363^1L1 OU104/09A363^1L2 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A104L2 OG92R/03A105L2 OG92R/03A23 OG92R/03A91L1 OG92R/03A91L2 OG92R/03A92 OG92R/03A92L2 OG92R/03A1 OG92R/03A94L3 OU104/09A363^1L1 OU104/09A363^1L2 LG95/06A363^1 LG95/06A363^1L1^2 Alte organe LG571/03A21L4lm) LG571/03A145 LG571/03A21L1 LG571/03A21L4le) LG571/03A21L4lc) LG571/03A19L1 LG571/03A19L5 LG571/03A138L1lb) LG571/03A145L2la) HG44/04PT48 HG44/04PT13 HG44/04PT43L1 HG44/04PT41 HG44/04PT49 HG44/04PT7L3 HG44/04PT6L9