|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 1 |
|
 | anularea deciziei de impunere in conditiile in care aceasta a fost emisa la o data la care societatea era radiata de catre Oficiul National al Regimului Comertului |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A16
OG92R/03A17
OG92R/03A21 | |
| 1 |
|
| anularea deciziei de impunere in conditiile in care organele de inspectie fiscala au evidentiat in decizia de impunere TVA respinsa la rambursare desi societatea nu se afla in situatia de plata ci de rambursat |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03
HG1050/04PT107.1
LG571/03A145
HG44/04PT18 | |
| 1 |
|
| anularea deciziei de impunere in conditiile in care organele de inspectie fiscala au evidentiat in decizia de impunere TVA respinsa la rambursare desi societatea se afla in situatia de plata |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OMEF1046/07fara articol
OG92R/03A120L1
LG345/02A29L4le)
LG571/03A141L2lk)
LG571/03A141L3
LG571/03A141L2le)
HG44/04PT38 | |
| 1 |
|
| anularea dreptului de deducere a TVA aferenta importurilor efectuate cu declaratii vamale de import ce avea mentionat ca destinatar al materiilor prime, numele altei societati |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L2
LG571/03A131
LG571/03A132^2L1
LG571/03A136L1
LG571/03A145L2la)
LG571/03A133L1
LG571/03A133L2lg)
LG571/03A143L2
LG571/03A131L1
LG571/03A131L2
LG571/03A131L4
LG571/03A126L1lb)
HG44/04PT59L1le)
HG44/04PT45L2
HG44/04PT46L10
LG86/06A111L1
LG86/06A134L1la)
LG86/06A134L4la)
LG86/06A138L1
LG86/06A138L2
OG92R/03A126L1lb)
OG92R/03A131L1
OG92R/03A131L2
OG92R/03A131L4
OG92R/03A209L1
HG707/06A358lk)
HG707/06A377L1
HG707/06A410L1
OMFP2222/06A10L1
OMFP2222/06A2 | |
| 1 |
|
| anularea dreptului de deducerea a TVA in lipsa unui termen de drept eronat |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145
OG92/03A43 | |
| 1 |
|
| aplicarea eronata a scutirii de TVA aferenta achizitiilor de natura activelor amortizabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A161
OG92/03A176 | |
| 1 |
|
| aplicarea in mod eronat a cotei de TVA de 24% si nu cea de 19% care era in vigoare la data efectuarii operatiunilor |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A19L5
LG571/03A11L2
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A118
LG571/03A115PT2L9)
LG571/03A145
LG571/03A146
LG571/03A157L2
LG571/03A140
LG571/03A128
LG571/03A126
OG92R/03A119L1
OG92R/03A120L1
HG44/04PT12
HG44/04PT23
HG44/04PT24
HG44/04PT29
HG44/04PT32
HG44/04PT33
HG44/04PT48
HG44/04PT82L3
HG44/04PT82L4
Decretul 82/77A12P^3 | |
| 2 |
|
| aplicarea masurii de simplificare a TVA aferenta facturilor emise de furnizor pentru prestarea de servicii cu autoutilajele prin incadrarea acestora in clasa CAEN 4550 - Sectiunea F "constructii" |
| |
| | | Alte organe | LG571/03A160L1
LG571/03A160L2
OMFP155/07A2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L2
LG571/03A128L1
LG571/03A129L1
LG571/03A143L2la)
LG571/03A143L1la)
LG571/03A141L2le)
LG571/03A160
OG92R/03A206L1lc)ld)
OG92R/03A206L2 | |
| 1 |
|
| aplicarea masurii de simplificare, respectiv taxarea inverse, in cazul facturilor de avans emise de societatea contestatoare în condiţiile în care nu prezintă documente care să facă dovada că putea să aplice aceasta masura, taxa pe valoarea adaugata aferenta fiind si inscrisa pe facturi |
| |
| | | 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 | |
| 1 |
|
| aplicarea masurilor de simplificare pentru bunuri de natura cladirilor achizitionate in baza unui contract cu plata in rate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A160L1
LG571/03A145L8 | |
| 1 |
|
| aplicarea masurilor de simplificare pentru lucrari de reparatii si modernizari la instalatii industriale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A113
LG571/03A114
LG571/03A115L1ld)
LG571/03A115L1li)
LG571/03A118A7L1PT15
LG571/03A118A7L1PT28
LG571/03A21L4lb)
LG60/94A11PT1
LG60/94A11PT2
HG44/04PT2L9
HG44/04PT2L10
Dc26/76A12PT1
Dc26/76A12PT2
Dc26/76A12PT4
Dc238/74A12L1
Dc238/74A12L2
Dc238/74A12L3lb)
OG92R/03A206L1lc)ld)
OG92R/03A119L1
OG92R/03A120L1
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146
HG44/04PT45L4
LG571/03A160L1
LG571/03A160L2
LG571/03A160L3
LG571/03A160L4
LG571/03A160L5
HG1861/06PT82
LG571/03A129L1
LG571/03A134
LG571/03A137L1la)
LG571/03A134L1
LG571/03A128L4ld)
LG571/03A128L8la-c)
LG571/03A128L8lf)
LG571/03A128L1
OG92R/03A65L2
OG92R/03A205
OG92R/03A206L2
OG92R/03A209L1lc)
OG92R/03A209L2
OG92R/03A215L1L2
OMFP 1939/04Anexa 2 pct.1
OMFP 1939/04Anexa 2 pct.2
LG554/04A14L1L2 | |
| 1 |
|
| aplicarea masurilor de simplificare pentru lucrari la instalatii termice ce sunt cuprinse la sectiunea F "Constructii" din Codul CAEN |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L1
LG571/03A145L3la)
LG571/03A160
LG571/03A145
HG44/04PT9
HG44/04PT6
HG44/04PT44
HG44/04PT42L3
HG44/04PT38L3
HG44/04PT38L1
HG44/04PT38L5
HG44/04PT38
HG44/04PT45L4
HG44/04PT46L1
HG44/04PT82
HG44/04PT45L2 | |
| 1 |
|
| aplicarea masurilor de simplificare pentru lucrarile de constructii montaj |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A113
LG571/03A114
LG571/03A115L1ld)
LG571/03A115L1li)
LG571/03A118A7L1PT15
LG571/03A118A7L1PT28
LG571/03A21L4lb)
LG60/94A11PT1
LG60/94A11PT2
HG44/04PT2L9
HG44/04PT2L10
Dc26/76A12PT1
Dc26/76A12PT2
Dc26/76A12PT4
Dc238/74A12L1
Dc238/74A12L2
Dc238/74A12L3lb)
OG92R/03A206L1lc)ld)
OG92R/03A119L1
OG92R/03A120L1
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146
HG44/04PT45L4
LG571/03A160L1
LG571/03A160L2
LG571/03A160L3
LG571/03A160L4
LG571/03A160L5
HG1861/06PT82
LG571/03A129L1
LG571/03A134
LG571/03A137L1la)
LG571/03A134L1
LG571/03A128L4ld)
LG571/03A128L8la-c)
LG571/03A128L8lf)
LG571/03A128L1
OG92R/03A65L2
OG92R/03A205
OG92R/03A206L2
OG92R/03A209L1lc)
OG92R/03A209L2
OG92R/03A215L1L2
OMFP 1939/04Anexa 2 pct.1
OMFP 1939/04Anexa 2 pct.2
LG554/04A14L1L2 | |
| 1 |
|
| aplicarea masurilor de simplificare pentru servicii de reparaţii instalaţie de aburi |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A24L1
LG571/03A24L3ld)
LG571/03A24L5lb)
LG571/03A11
LG571/03A19L1
LG571/03A137L2la)
LG571/03A137L1la)
LG571/03A160L1
LG571/03A160L2
LG571/03A160L3
LG571/03A160L4
LG571/03A160L5
OG92R/03A206L1lc)ld)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L3
OG92R/03A94
OG92R/03A120L2
OG92R/03A120^1
HG44/04PT12 | |
| 2 |
|
| aplicarea masurilor de simplificare pentru taxa pe valoarea adaugata aferenta cumpararii unui imobil compus din cladire si teren in conditiile in care notificarea pentru taxarea operatiunii a fost depusa ulterior operatiunii de vanzare a imobilului |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A216L3
HG44/04PT39 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L2la
LG571/03A160L1L2
LG571/03A138lb)
LG571/03A137L3la
OG92R/03A119L1 | |
| 13 |
|
| aplicarea masurilor de simplificare, respectiv "taxarea inversa", prevazute de art.160 din Legea nr.571/2003 privind Codul fiscal |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A160
HG84/05PT6 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG83/98A12
LG571/03A118
LG571/03A21
LG571/03A160L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG414/02A9L1
LG414/02A9L7
LG414/02A9
LG571/03A141L2
LG571/03A143 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A216 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L1
LG571/03A145L8 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A46
LG571/03A138ld)
LG571/03A141L2lk)
LG571/03A141L3
LG571/03A145L1
LG571/03A145L2
LG571/03A128L1
LG571/03A160
HG44/04PT23L1
HG44/04PT82L10
OG92R/03A206L1lc)ld)
OG92R/03A209L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A160
HG44/04PT82 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L1
LG571/03A11L2
LG571/03A21L7
LG571/03A160L2
LG571/03A128L4
LG571/03A128L8
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A133
LG571/03A143L2la)
HG44/04PT24
HG44/04PT82L9
OG92R/03A119L1
OG92R/03A120L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A110
LG571/03A21L1
LG571/03A21L4lm)
LG571/03A21L3lg)
LG571/03A145L2la)
LG571/03A160
LG571/03A129L1
LG571/03A146
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A206L1lb)ld)
OG92R/03A205
HG44/04PT12
HG44/04PT48
HG44/04PT22
HG44/04PT45L4 | |
| | | Alte organe | LG571/03A21L4lm)
LG571/03A145L1
LG571/03A145L2
LG571/03A155L2
LG571/03A155L5 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A138L1lb)
LG571/03A128L1
LG571/03A128L9
LG571/03A128L4ld)
LG571/03A128L4la)
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A160L1
LG571/03A160L2lc)
LG571/03A160L3
LG571/03A160L5
LG571/03A133L1
LG571/03A133L2lc)
LG571/03A133L5ld)
LG571/03A145L3la)
LG571/03A145L3lb)
LG571/03A145L8la)
LG571/03A145L8lb)
HG44/04PT20
HG44/04PT46
HG44/04PT14
HG44/04PT15
HG44/04PT51
OG92R/03A119L1
OG92R/03A120L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A160
LG571/03A128L4
LG571/03A133
LG571/03A143L2la)
OG92R/03A205
HG44/04PT9
HG44/04PT82L1
HG1861/06PT82 | |