|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 2 |
|
 | aferente cheltuielilor sociale |
| |
| | | Alte organe | LG414/02A9
LG571/03A21
LG571/03A155
HG44/04PT6
OU17/00A18
HG598/02A60
LG345/02A3
OMFP519/05PT12. | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A104
OG92R/03A214L1la)
OG92R/03A214L3
OG92R/03A12.1lb)
OG92R/03A120L1
OG92R/03A109
OG92R/03A206L1
LG571/03A21L1
LG571/03A21L3lc)
LG571/03A24L1
LG571/03A24L3ld)
LG571/03A24L11
LG571/03A24L11lc)
LG571/03A145L8la)
LG571/03A145L8
LG571/03A160
LG571/03A141L2lk)
LG571/03A141L3
LG571/03A11L1
LG571/03A57L2
HG44/04PT22
HG44/04PT51
HG44/04PT46L1
HG44/04PT82
HG44/04PT42L3
HG44/04PT42L4
HG44/04PT42L6
HG44/04PT106-108
HG44/04PT111
HG44/04PT115
HG44/04PT38L6
HG44/04PT70lh)
LG414/02A9L7lj)
LG414/02A9L7ls)
LG414/02A11L1
LG15/94A3
LG15/94A4ld)
LG19/00A18
LG19/00A23
LG19/00A24
LG76/02A27
LG76/02A26L1
LG95/06A257L2la)
LG95/06A258L1
LG95/06A258L2
LG346/02A5
LG346/02A96
LG346/02A101
LG345/02A29L2lb)
LG345/02A24L1la)
LG345/02A62L1
HG174/02A13
HG1850/06A1
HG1050/04PT47.1
HG909/97A7
HG909/97PT8
HG909/97PT9
OU150/02A51L2la)
OU150/02A52L2
HG859/02PT9.14 | |
| 1 |
|
| ajustare TVA aferenta bunurilor de capital casate inainte de expirarea duratei normale de functionare, a stocurilor de materiale si piese de schimb cat si a investitiilor in curs casate |
| |
| | | Alte organe | OG92R/03A23
OG92R/03A91L1
OG92R/03A91L2
OG92R/03A92L2
OG92R/03A96
OG92R/03A102
OG92R/03A105
OG92R/03A104
OG92R/03A46
OG92R/03A119L1
OG92R/03A120L1
LG571/03A34L1lb)
LG571/03A134L2
LG571/03A134L3
LG571/03A23
LG571/03A11L2
LG571/03A19L1
LG571/03A19L5
LG571/03A118
LG571/03A148
LG571/03A149L1ld)
LG571/03A149L4la)
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276L1
HG44/04PT53L1
HG44/04PT53L6
HG44/04PT54L9
HG44/04PT12
HG44/04PT23
HG44/04PT24
HG44/04PT29
HG44/04PT32
HG44/04PT33
HG44/04PT60
HG44/04PT63
LG134/10A185L1
LG134/10A249
LG134/10A250
OPANAF3741/15PT11.1 | |
| 1 |
|
| ajustare TVA, in conditiile in care nu au fost prezentate documente din care sa rezulte faptul ca deteriorarile au avut cauze fizice si/sau naturale, neimputabile, de natura bunurilor expirate/alterate sau degradate fizic |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OPANAF575/06A3
LG571/03A21L1
LG227/15A28
LG571/03A145L2la | |
| 1 |
|
| ajustarea bazei de impozitare a taxei pe valoarea adaugata prin diminuarea TVA colectata, pentru bunurile livrate si neincasate ca urmare a falimentului beneficiarului |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A138ld)
HG44/04PT20 | |
| 2 |
|
| ajustarea bazei de impozitare pentru TVA in cazul pierderilor tehnologice |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L3lh)
LG571/03A23
LG571/03A21L2ld)
LG571/03A21L1
LG571/03A21L4lm)
LG571/03A21L4ld)
LG571/03A128L4ld)
LG571/03A128L8la-c)
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A143L2
LG571/03A115L1lf)
LG571/03A115L1li)
LG571/03A116L2lc)
LG571/03A118L2
HG44/04PT22
HG44/04PT23
HG44/04PT48
LG26/96A76
OMFP2222/06A10L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A143L1la)
LG571/03A128L4ld)
LG571/03A128L8la-c)
HG44/04PT6L6
OMFP2222/06A2L2la)
OMFP1503/07A2L2
OMFP 2421/07A2L2 | |
| 1 |
|
| ajustarea bazei de impozitare pentru tva in cazul refuzurilor partiale privind cantitatea |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A137L1
LG571/03A138
LG571/03A145L3
LG571/03A143L1
OG92R/03A216L3 | |
| 3 |
|
| ajustarea bazei de impozitare pentru TVA inscrisa in facturile emise de o societate aflata in procedura de reorganizare judiciara si faliment |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG345/00A14
HG598/02A55 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A138ld)
HG44/04PT20 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A143L2
LG571/03A143L3
LG571/03A145L2la)
LG571/03A160L2lb)
OG92R/03A206L1lc)ld) | |
| 1 |
|
| ajustarea dreptului de deducere pentru taxa pe valoarea adaugata dedusa initial pentru stocul de bunuri existent la data deschiderii procedurii de insolventa pe considerentul ca, de la aceasta data, societatea trebuie sa aplice masurile de simplificare |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L2la)
HG44/04PT53.5 | |
| 1 |
|
| ajustarea taxei pe valoarea adaugata aferenta achizitiilor de imobile in conditiile in care au fost depuse in timpul inspectiei fiscale notificari pentru taxarea operatiunilor care au ca obiect imobilele achizitionate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A7L2
OG92R/03A209L1
OG92R/03A215L1
OG92R/03A215L2 | |
| 1 |
|
| ajustarea taxei pe valoarea adăugată în condiţiile în care societatea nu a optat pentru taxarea operaţiunilor de închiriere |
| |
| | | Alte organe | LG571/03A19L1
LG571/03A21
LG571/03A128L9lf)
LG571/03A21L1
LG571/03A21L3li)
LG571/03A145L8
LG571/03A155
LG571/03A145L2la)
LG571/03A161L2
LG571/03A160^1L1
LG571/03A160^1L2
LG571/03A160^1L3
LG571/03A24L1
LG571/03A24L2
OG92R/03A214L1la)
OG92R/03A119
OG92R/03A120
OG92R/03A115
OG92R/03A116
OG92R/03A206L3
HG44/04PT83
HG44/04PT12
HG44/04PT65
HG2139/04PT3.2
OMFP306/02PT32
OMFP306/02PT33
OMFP1752/05PT93
OMFP1752/05PT94 | |
| 1 |
|
| ajustarea tva aferenta unei achizitii in conditiile in care aceasta nu a fost utilizata pentru realizarea de operatiuni taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A75L2
LG571/03A76
LG571/03A77L2
LG571/03A77L4
LG571/03A17
LG571/03A18L1
LG571/03A141L2le)
LG571/03A149
LG571/03A149L1ld)
LG571/03A149L2
LG571/03A149L4la)
LG571/03A149L5la)
HG44/04PT11
HG44/04PT151^1
OG92R/03A206L1lc)ld)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7 | |
| 1 |
|
| ajustarea TVA aferenta unei investitii in conditiile in care aceasta nu a fost utilizata pentru realizarea de operatiuni taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L2la)
LG571/03A146L1la)
HG44/04PT54.1
OG92R/03A120L1 | |
| 1 |
|
| ajustarea TVA aferenteă garanţiilor de bună execuţie |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L4lm)
LG571/03A21L4lf)
LG571/03A21L3lg)
LG571/03A21L4lt)
LG571/03A128L4ld)
LG571/03A134L1
LG571/03A134L2
LG571/03A134L3
LG571/03A134^1L1
LG571/03A134^1L4
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A134^1L7
LG571/03A137L1
HG44/04PT44
HG44/04PT52 | |
| 1 |
|
| ajustarea TVA aferentă imobilelor scoase din patrimoniul Hidroelectrica cu titlu gratuit către consilii judeţene, parohii etc |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1
LG571/03A160L1
LG571/03A160L2lc)
LG571/03A160L3
LG571/03A160L5
LG571/03A19L1
LG571/03A7PT26
LG571/03A21L4lm)
LG571/03A21L1
LG571/03A21L3lc)
LG571/03A21L3la)
LG571/03A21L3li)
LG571/03A24L11
LG571/03A134^2
LG571/03A137L2la)
LG571/03A145L2la)
LG571/03A128L4
LG571/03A128L9lf)
LG571/03A149L4la)PT1
LG571/03A137L1
LG571/03A135L6
HG44/04PT82L1
HG44/04PT82L3
HG44/04PT82L5
HG44/04PT82L6
HG44/04PT82L9
HG44/04PT82L10
HG44/04PT48
HG44/04PT22
HG44/04PT33
HG44/04PT70L2
HG44/04PT7L3
HG44/04PT7L6
HG44/04PT6L11
HG44/04PT6L12
HG44/04PT6L14
HG44/04PT6L15
HG44/04PT54.1
HG44/04PT54.4
OU79/08A2L1
OU79/08A2L2
HG1050/04PT65.1
HG1050/04PT65.2
HG2139/04CAP3PT5
Decizia Comisiei Fiscale 6/04
LG76/02A19la)
LG76/02A27L1
HG174/02A14L1
LG53/03 privind Codul MunciiA229L4
OG92R/03A206L1lc)ld) | |
| 1 |
|
| ajustarea tva deductibilă aferentă achiziilor destinate unui imobil scos din circuitul economic, distrus în urma intervenţiei umane, respectiv activitatea de exploatare minieră |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A149L2
LG571/03A149L4
HG44/04PT54L9
OG92R/03A119L1
OG92R/03A120L1 | |
| 1 |
|
| ajustarea tva dedusa pentru partea din imobil pus la dispozitia societatii de catering si cea destinata servirii mesei pentru angajatii societatii, in conditiile in care societatea isi desfasoara activitatea in imprejurari speciale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A149L4la) | |
| 1 |
|
| ajustarea tva dedusa pentru un bun imobil pus in functiune in anul 2007, in conditiile in care acesta a fost destinat realizarii de operatiuni scutite de tva fara drept de deducere |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L1
LG571/03A145L2
LG571/03A147L1
LG571/03A147L2
LG571/03A147L5
LG571/03A147L6
LG571/03A134^1L4
LG571/03A138
OG92R/03A119L1
OG92R/03A120L1 | |
| 1 |
|
| ajustarea TVA dedusa pentru un bun imobil pus in functiune in luna martie 2005 in conditiile in care aceasta a fost destinata realizarii de operatiuni scutite de TVA fara drept de deducere, respectiv operatiuni de inchiriere si pentru care societatea nu a optat pentru regimul de taxare a acestor operatiuni |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A147L5 | |
| 1 |
|
| ajustarea TVA dedusă iniţial pentru produse reziduale lipsă în gestiune |
| |
| | | 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 | |
| 1 |
|
| amanarea exigibilitatii TVA |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A176
OU88/97A44
LG345/02 | |
| 1 |
|
 | amanata la rambursare pana la clarificarea documentelor justificative privind transportul bunurilor importate |
| |