Materia Organul Constatator Acte Normative 31 dacă în mod corect organele de verificare fiscală au stabilit obligaţii suplimentare aferente perioadei , în condiţiile in care nici în timpul verificării fiscale şi nici cu ocazia exercitării căii administrative de atac persoana fizică X nu a probat sursa fondurilor utilizate. Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF3733/15A1 OPANAF3733/15A34 OPANAF3733/15A35 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A117 LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG207/15A55 OPANAF3733/15A1 OPANAF3733/15A35 OPANAF3733/15A34 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF675/18A1 OPANAF675/18A21 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 LG571/03A41 LG571/03A61 LG571/03A87 LG207/15A93 LG207/15A95L1 LG207/15A95L2 LG207/15A279L1 OPANAF3741/15PT11.1la Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG207/15A73L1 LG571/03A79^1 OPANAF675/18A1 OPANAF675/18A21 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF3733/15A1 OPANAF3733/15A34 OPANAF3733/15A35 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L9 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 OPANAF3733/15A1 OPANAF3733/15A34 OPANAF3733/15A35 LG571/03A79^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF3733/15A1 OPANAF3733/15A34 OPANAF3733/15A35 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF3733/15A1 OPANAF3733/15A34 OPANAF3733/15A35 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF3733/15A1 OPANAF3733/15A34 OPANAF3733/15A35 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF3733/15A1 OPANAF3733/15A34 OPANAF3733/15A35 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF675/18A1 OPANAF675/18A21 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG571/03A79^1 OPANAF3733/15A1 OPANAF3733/15A34 OPANAF3733/15A35 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF3733/15A1 OPANAF3733/15A34 OPANAF3733/15A35 Organe de inspectie fiscala din cadrul MFP si ANAF HG248/11A1 HG248/11A42 HG248/11A43 OG92/03A109^1L1 OG92/03A109^1L2 OG92/03A109^1L3 OG92/03A109^1L4 OG92/03A109^1L6la) OG92/03A109^4 LG571/03A79^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF3733/15A1 OPANAF3733/15A34 OPANAF3733/15A35 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF675/18A1 OPANAF675/18A21 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF675/18A1 OPANAF675/18A21 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L3 LG207/15A146L1 LG207/15A73L1 LG571/03A79^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF3733/15A1 OPANAF3733/15A34 OPANAF3733/15A35 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF3733/15A1 OPANAF3733/15A34 OPANAF3733/15A35 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF675/18A1 OPANAF675/18A21 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279L3 LG571/03A79^1 HG248/11A1 HG248/11A5la) HG248/11A6L1 HG248/11A6L3 HG248/11A7L1 HG248/11A7L2 HG248/11A7L3 HG248/11A50 OG92/03A109^1L6la) OG92/03A109^4 OPANAF3741/15PT11.4 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279L3 LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF675/18A1 OPANAF675/18A21 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF3733/15A1 OPANAF3733/15A34 OPANAF3733/15A35 Organe de inspectie fiscala din cadrul MFP si ANAF HG248/11A42 HG248/11A43 LG571/03A79^1 OG92/03A109^1L1 OG92/03A109^1L2 OG92/03A109^1L3 OG92/03A109^1L4 OG92/03A109^1L6la) OG92/03A109^4 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF3733/15A1 OPANAF3733/15A34 OPANAF3733/15A35 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG207/15A173 LG207/15A174L1 LG207/15A175 LG207/15A176L1 OPANAF3733/15A1 OPANAF3733/15A34 OPANAF3733/15A35 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG207/15A73L1 LG571/03A41 LG571/03A71L1 LG571/03A79^1 LG227/15A117 OPANAF675/18A1 OPANAF675/18A21 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L9 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L9 1 dacă în mod corect organele de verificare fiscală au stabilit obligaţii suplimentare, în condiţiile în care nici în timpul verificării fiscale şi nici cu ocazia exercitării căii administrative de atac persoana fizică nu a probat sursa fondurilor utilizate. Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L9 LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG207/15A73L1 LG227/15A117 LG571/03A79^1 1 dacă în mod corect organele de verificare fiscală au stabilit obligații fiscale suplimentare aferente perioadei 00.00.2014-00.00.2015, în condiţiile în care, urmare reverificării situației fiscale a persoanei fizice X, din documentele aflate la dosarul cauzei rezulta o alta situație de fapt. Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L9 1 dacă în mod corect organele de verificare fiscală au stabilit obligații suplimentare aferente perioadei 01.01.2011-31.12.2012, în condiţiile în care, nici pe parcursul verificării fiscale şi nici cu ocazia căii administrative de atac, persoana fizică X nu a probat sursa fondurilor utilizate. Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L9 1 dacă în mod corect organele de verificare fiscală au stabilit obligații suplimentare aferente perioadei 01.01.2012-31.12.2013, în condiţiile în care organele de cercetare penală au certificat atât contractele de împrumut, cât şi faptul că împrumutătorul deţinea fonduri suficiente pentru acordarea împrumuturilor pe care persoana fizică X le-a acordat persoanelor juridice „X S.R.L.” şi „X XS.R.L.” Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG571/03A79^1 OPANAF3733/15A1 OPANAF3733/15A34 OPANAF3733/15A35 2 dacă în mod corect organele de verificare fiscală au stabilit obligații suplimentare aferente perioadei 01.01.2013-31.12.2013, în condiţiile în care persoana fizică verificată nu face dovada cu documente a sursei fondurilor utilizate pentru împrumuturi acordate persoanelor juridice. Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG207/15A58L1 OPANAF3733/15A1 OPANAF3733/15A34 OPANAF3733/15A35 LG571/03A46L1 LG571/03A46L2 LG571/03A48 LG571/03A83 LG571/03A84 LG571/03A79^1 HG44/04PT19 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L3 LG207/15A146L1 LG571/03A79^1 OPANAF3733/15A1 OPANAF3733/15A34 OPANAF3733/15A35 2 dacă în mod corect organele de verificare fiscală au stabilit obligații suplimentare aferente perioadei 01.01.2014-31.12.2016, în condiţiile în care, nici pe parcursul verificării fiscale şi nici cu ocazia căii administrative de atac, persoana fizică nu a probat sursa fondurilor utilizate. Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A138L10 LG207/15A138L11 LG207/15A138L12 LG207/15A145L1 LG207/15A145L2 LG207/15A146L1 LG207/15A146L3 LG207/15A73L1 LG227/15A117 OPANAF675/18A1 OPANAF675/18A21 LG571/03A79^1