| | Materia | Organul Constatator | Acte Normative | |
2 |
|
| colectarea taxei pe valoarea adaugata aferenta productiei obtinute la cultura de grau in conditiile in care exista contradictii intre constatarile organelor de inspectie fiscala si temeiul de drept invocat de catre acestea |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L1
LG571/03A145L3
LG571/03A128L1
LG571/03A128L3le)
HG44/04PT51.1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A146L1la)
LG571/03A145L2la)
LG571/03A141L2le)
LG571/03A141L3
LG571/03A134^1
LG571/03A149
LG571/03A149L2
LG571/03A149L4
LG571/03A128L4ld)
LG571/03A149L1ld)
LG571/03A149L2la)
LG571/03A11
LG571/03A11L2
LG571/03A145L2
LG571/03A134^1L1
LG571/03A156^2L2
LG571/03A156^2L3
HG44/04PT46L1
HG44/04PT38L1
HG44/04PT38L3
HG44/04PT6L4
HG44/04PT22
OPANAF2137/11PT11.1 | |
1 |
|
| colectarea taxei pe valoarea adăugată aferentă diferenţei între preţul de piaţă şi preţul de comercializare practicat de societate în condiţiile în care din dosarul cauzei nu rezultă care au fost documentele analizate de organele de inspecţie fiscală |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A146L1la)
LG571/03A145L2la)
LG571/03A141L2le)
LG571/03A141L3
LG571/03A134^1
LG571/03A149
LG571/03A149L2
LG571/03A149L4
LG571/03A128L4ld)
LG571/03A149L1ld)
LG571/03A149L2la)
LG571/03A11
LG571/03A11L2
LG571/03A145L2
LG571/03A134^1L1
LG571/03A156^2L2
LG571/03A156^2L3
HG44/04PT46L1
HG44/04PT38L1
HG44/04PT38L3
HG44/04PT6L4
HG44/04PT22
OPANAF2137/11PT11.1 | |
4 |
|
| colectarea tva aferenta bunurilor constatate lipsa in gestiune |
| |
| | | Alte organe | LG571/03A145L1
LG571/03A145L3la)
LG571/03A128L3le)
HG44/04PT51.1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A143L2la)
LG571/03A128L1
LG571/03A143L1la)
LG571/03A138
LG571/03A134L1
LG571/03A134L3
LG571/03A156L1
LG571/03A156L2
LG571/03A137L1
LG571/03A128L4ld)
LG571/03A130
LG571/03A133L1
LG571/03A126L1
LG571/03A145L3lb)
LG571/03A145L3la)
LG571/03A146L1la)
LG571/03A145L8la)
LG571/03A145L8
LG571/03A128L9
LG571/03A141L2lk)
LG571/03A141L3
HG44/04PT72
HG44/04PT51
HG44/04PT46
HG44/04PT46L1
HG44/04PT33
HG44/04PT38L1
HG44/04PT38L3
HG44/04PT40 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A146L1la)
LG571/03A146L1lc)
LG571/03A145L1
LG571/03A145L2la)
LG571/03A21L3la)
LG571/03A143L1la)
LG571/03A143L1lb)
LG571/03A128L4ld)
LG571/03A128L1
LG571/03A128L9
OG92R/03A206L1lc)ld)
HG44/04PT46L1
HG44/04PT48
HG44/04PT33 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A19L1
LG571/03A138L1lb)
LG571/03A146L1la)
LG571/03A145L2la)
LG571/03A21L1
LG571/03A21L4lm)
LG571/03A24L1
LG571/03A24L3ld)
LG571/03A24L11
LG571/03A128L1
LG571/03A128L4ld)
LG571/03A134
LG571/03A134^1
LG571/03A21L4lf)
LG571/03A21L3li)
LG571/03A21L4ll)
LG571/03A21L3lc)
LG571/03A24L2
LG571/03A26L1
HG44/04PT12
HG44/04PT20
HG44/04PT22
HG44/04PT48
HG44/04PT44
HG44/04PT70L2
OG92R/03A7L2
OG92R/03A94L1
OG92R/03A94L3
OG92R/03A67
LG31/90
HG909/97PT7ld)
OMFP1752/05PT94 | |
1 |
|
| colectarea tva aferenta contravalorii marfurilor incasate prin banca in conditiile in care societatea nu a intocmit facturi in termen de 3 zile de la incasarea sumelor |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A214L4
LG345/02A14
LG345/02A33
LG345/02A16
LG414/02A7L1 | |
3 |
|
| colectarea TVA aferenta diferentei de venituri impozabile nefacturata |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A231
OU217/99A4L1
OU17/00A10
OU17/00A2
OU17/00A5
OU17/00A13
OU17/00A25
HG402/00PT6 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A134^1L1L4
LG571/03A134^2L1
LG571/03A155
LG571/03A11L1
LG571/03A19L1
HG44/04PT12
OG92R/03A119L1
OG92R/03A120L1
LG571/03A21L1
LG571/03A21L4
LG571/03A145L2
LG571/03A146L1la)
LG571/03A21L4lm)
LG571/03A145L2la)
LG571/03A145L2la)
LG571/03A129L1
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A137L1la)
LG82/91A6 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A143L1la)
LG571/03A143L1lb)
LG571/03A143L1li)
LG571/03A143L2
LG571/03A144L1
LG571/03A145L1
LG571/03A145L2
LG571/03A126L3
LG571/03A130^1L1
LG571/03A132L1
LG571/03A146L1le)
LG571/03A137
LG571/03A159
LG571/03A155L5
LG571/03A141
LG571/03A141L2le)
LG571/03A141L3
HG44/04PT12
HG44/04PT73
HG44/04PT45L2
HG44/04PT38
HG44/04PT38L1
HG44/04PT38L3
HG44/04PT38L5
HG44/04PT38L6
OMFP1503/07A2L2
OG92R/03A206L1lc)ld) | |
1 |
|
| colectarea tva aferenta estimarilor veniturilor din chirii, in baza relatiei de afiliere |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L2
LG571/03A145L1
LG571/03A145L2la)
HG44/04PT45 | |
1 |
|
| colectarea tva aferenta facturilor neinregistrate in contabilitate si care nu au fost anulate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A214L4
LG345/02A14
LG345/02A33
LG345/02A16
LG414/02A7L1 | |
1 |
|
| colectarea tva aferenta formularelor cu regim special neidentificate sau neinregistrate in jurnalele de taxa pe valoarea adaugata |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A143L2la)
LG571/03A128L1
LG571/03A143L1la)
LG571/03A138
LG571/03A134L1
LG571/03A134L3
LG571/03A156L1
LG571/03A156L2
LG571/03A137L1
LG571/03A128L4ld)
LG571/03A130
LG571/03A133L1
LG571/03A126L1
LG571/03A145L3lb)
LG571/03A145L3la)
LG571/03A146L1la)
LG571/03A145L8la)
LG571/03A145L8
LG571/03A128L9
LG571/03A141L2lk)
LG571/03A141L3
HG44/04PT72
HG44/04PT51
HG44/04PT46
HG44/04PT46L1
HG44/04PT33
HG44/04PT38L1
HG44/04PT38L3
HG44/04PT40 | |
1 |
|
| colectarea tva aferenta lipsurilor in gestiune |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A214L1la
LG571/03A145L1
LG571/03A137L1l
LG571/03A128L4ld | |
4 |
|
| colectarea TVA aferenta livrarii de autovehicule second -hand achizitionate din interiorul Comunitatii Europene pentru care societatea a aplicat regimul normal de taxa pe valoarea adaugata, respectiv a aplicat taxarea inversa la achizitiile intracomunitare iar la livrarile in Romania a aplicat regimul special |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A152^2L2
HG44/04PT64L7 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A152^2L2
LG571/03A152^2L11
LG571/03A152^2L12
LG571/03A152^2L13
LG571/03A152^2L14 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A152^2L2
LG571/03A152^2L11
LG571/03A152^2L12
LG571/03A152^2L13
LG571/03A152^2L14 | |
| | | Alte organe | LG571/03A152^2L11
LG571/03A152^2L12
LG571/03A152^2L13
LG571/03A152^2L14
LG571/03A152^2L2 | |
1 |
|
| colectarea tva aferenta predarii substantelor fertilizatoare catre arendas fara a se analiza daca se incadreaza in operatiuni asimilate livrarilor |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L1la)
LG571/03A126L1lb)
LG571/03A128L1
LG571/03A128L4lb) | |
1 |
|
| colectarea TVA aferenta unor bunuri facturate in cazul bunurilor care nu sunt expediate sau transportate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A128L1
LG571/03A132L1lc)
LG571/03A143L1la)
OMFP2222/06A10L1 | |
1 |
|
| colectarea tva aferenta unor mijloace de transport constatate lipsa din gestiune |
| |
| | | 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 | |
1 |
|
| colectarea TVA aferenta vanzarilor cu amanuntul |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L4
LG571/03A21L4lp)
HG44/04PT12
OG92R/03A216L3
OG92R/03A206L1lb)ld)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A110
OG92R/03A114
LG571/03A145L2la)
OU102/99A42
OU102/99A43 | |
1 |
|
| colectarea TVA aferenta veniturilor din cedarea de imobilizari corporale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A19
LG571/03A24L1
LG571/03A24L3la)
LG571/03A24L3ld)
LG571/03A21L4lm)
LG571/03A21L4lf)
HG44/04PT48
LG571/03A145L1
LG571/03A145L3la)
LG571/03A145L8la)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A206 | |
1 |
|
| colectarea TVA aferenta veniturilor din comisionul antreprenorului |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A231
OU217/99A4L1
OU17/00A10
OU17/00A2
OU17/00A5
OU17/00A13
OU17/00A25
HG402/00PT6 | |
1 |
|
| colectarea tva aferenta veniturilor neevidentiate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG414/02A7L1
LG414/02A9
LG414/02A9L7ls)
LG414/02A19L1
LG414/02A134L3
LG571/03A21L1
LG571/03A21L4lj)
LG345/02A22L4
LG345/02A22L5
HG44/04PT22
HG44/04PT39
HG44/04PT40
HG44/04PT44
OMFP1752/05A125
HG859/02PT9.14 | |
1 |
|
| colectarea TVA aferentă achiziţiilor de uniforme de serviciu, date în consum propriu, în condiţiile în care contribuabilul nu şi-a exercitat dreptul de deducere a taxei pe valoarea adăugată |
| |
| | | 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 | |