|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 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 | |
| | | Alte organe | OG92R/03A91L1
OG92R/03A91L2
LG207/15A268
LG571/03A55L1
LG571/03A55L2lk)
LG571/03A57L1
LG571/03A57L2
LG571/03A58L1
LG19/00A22L1
LG19/00A23L1la)
LG95/06A257L2la)
LG95/06A257
LG346/02A101L1la)
OU158/05A6L2 | |
| 1 |
|
| |
| 1 |
|
 | prescriptie ani 2011 si 2012 |
| |
| 2 |
|
| prescripţia impozitului pe profit pe anul 2006 - art. 91 alin.1) şi alin.(2) din OG nr.92/2003 |
| |
| 9 |
|
| prezentarea de probe noi in sustinerea contestatiei |
| |
| 3 |
|
| prin decizie se poate desfiinta total sau partial actul administrativ atacat, situatie în care urmeaza sa se încheie un nou act administrativ fiscal care va avea în vedere strict considerentele deciziei de solutionare |
| |
| 1 |
|
| principiul bunei administrari |
| |
| 2 |
|
| principiul in dubio contra fiscum |
| |
| 1 |
|
| principiul independenței |
| |
| 1 |
|
| principiul prevalentei economicului asupra juridicului in analiza starii de fapt fiscale |
| |
| 1 |
|
| principiul proportionalitatii |
| |
| 1 |
|
| principiului fiscal in dubio pro reo |
| |
| 1 |
|
| recalcularea impozitului pe profit datorat suplimentar si accesorii aferente prin luarea in considerare a rezervei legale in situatia in care contestatia nu va fi solutionata favorabil |
| |
| 13 |
|
| Refuz nejustificat de a emite un act administrativ fiscal |
| |
| 40 |
|
| renuntare la contestatie |
| |
| 1 |
|
| respectarea de catre organele de inspectie fiscala a obiectului inspectiei fiscale, a rolului activ in stabillirea situatiei de fapt fiscale si aplicarea principiilor de baza in materie fiscala in concluziile Raportului de inspectie fiscala ce a stat la baza emiterii deciziei de impunere contestata |
| |
| 5 |
|
| respingerea contestatiei ca fiind fara obiect |
| |
| 5 |
|
| retinerea gresita a starii de fapt in decizia de impunere precum si incadrarea eronata in temeiul de drept |
| |
| 2 |
|
| reverificarea pe aceeasi perioada si aceeasi taxa |
| |
| 26 |
|
| reverificarea unui contribuabil pentru aceleasi obligatii bugetare si aceeasi perioada |
| |
| 1 |
|
| Scoaterea cauzei de pe rol |
| |
| 1 |
|
| se poate pronunţa asupra admisibilităţii cererii privind introducerea forţată în procedura de soluţionare a contestaţiei |
| |
| 5 |
|
| societate radiata de la Oficiul Registrului Comertului anterior emiterii deciziei de solutionare a contestatiei |
| |