| | Materia | Organul Constatator | Acte Normative | |
1 |
|
| contestatie fara obiect |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L4lf)
OG92R/03A206L2
OG92R/03A213L1
OG92R/03A213L4
OG92R/03A216L1
OG92R/03A216L3
OG92R/03A216L3^1 | |
4 |
|
| contestatie nemotivata |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A6
OG92R/03A7L2
OG92R/03A22
OG92R/03A23L1
OG92R/03A23L2
OG92R/03A65L2
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A207L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG571/03A7pct21
LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lm)
LG571/03A23L5
LG31/90A1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A269L1lc)
LG207/15A269L1ld)
LG571/03A19L1
LG571/03A35
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A156^2
LG82R/91A6
HG44/04PT12 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L9
LG571/03A134
LG571/03A134^1L1
LG571/03A134^1L7
LG571/03A134^2
LG571/03A141L2lf)
LG571/03A141L3
LG571/03A145L1
LG571/03A145L2
LG571/03A146L1la)
LG571/03A155L19la)-ld)
OG92R/03A43L2
OG92R/03A46
HG44/04PT37.3
HG44/04PT39
HG44/04PT40 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L4lf)
OG92R/03A206L2
OG92R/03A213L1
OG92R/03A213L4
OG92R/03A216L1
OG92R/03A216L3
OG92R/03A216L3^1 | |
1 |
|
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A6
OG92R/03A7L2
OG92R/03A22
OG92R/03A23L1
OG92R/03A23L2
OG92R/03A65L2
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A207L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG571/03A7pct21
LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lm)
LG571/03A23L5
LG31/90A1 | |
1 |
|
| 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 |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L4lf)
OG92R/03A206L2
OG92R/03A213L1
OG92R/03A213L4
OG92R/03A216L1
OG92R/03A216L3
OG92R/03A216L3^1 | |
1 |
|
| retinerea gresita a starii de fapt in decizia de impunere precum si incadrarea eronata in temeiul de drept |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126
LG571/03A133
LG571/03A134^1L1L4
LG571/03A134^2L1
LG571/03A145L1
LG571/03A150
LG571/03A155
LG571/03A157L2
OG92R/03A7L2
OG92R/03A43L2
OG92R/03A41
OG92R/03A46 | |
2 |
|
| suspendarea solutionarii contestatiei pana la finalizarea laturii penale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A43
OG92R/03A46
OG92R/03A214 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A16
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3li)
LG571/03A24L1
LG571/03A145L2la)
LG571/03A146L1la)
OG92R/03A213L1
OG92R/03A213L5
OG92R/03A214L1la)
OG92R/03A214L3
OG92R/03A216L1 | |
12 |
|
| TVA |
| |
1 |
|
| dacă în mod legal organele de inspecţie fiscală nu au acordat societãţii contestatoare dreptul de deducere a TVA |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L9
LG571/03A134
LG571/03A134^1L1
LG571/03A134^1L7
LG571/03A134^2
LG571/03A141L2lf)
LG571/03A141L3
LG571/03A145L1
LG571/03A145L2
LG571/03A146L1la)
LG571/03A155L19la)-ld)
OG92R/03A43L2
OG92R/03A46
HG44/04PT37.3
HG44/04PT39
HG44/04PT40 | |
1 |
|
| dacă poate beneficia de exercitarea dreptului de deducere aferentă taxei pe valoarea adăugată înscrisă în facturi în condiţiile în care societatea nu justifică cu documente necesitatea prestării acestor servicii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L9
LG571/03A134
LG571/03A134^1L1
LG571/03A134^1L7
LG571/03A134^2
LG571/03A141L2lf)
LG571/03A141L3
LG571/03A145L1
LG571/03A145L2
LG571/03A146L1la)
LG571/03A155L19la)-ld)
OG92R/03A43L2
OG92R/03A46
HG44/04PT37.3
HG44/04PT39
HG44/04PT40 | |
1 |
|
| dreptul de deducere a TVA aferenta achizitiilor care nu sunt destinate utilizarii in folosul operatiunilor sale taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A16
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3li)
LG571/03A24L1
LG571/03A145L2la)
LG571/03A146L1la)
OG92R/03A213L1
OG92R/03A213L5
OG92R/03A214L1la)
OG92R/03A214L3
OG92R/03A216L1 | |
1 |
|
| dreptul de deducere a TVA aferenta achizitiilor destinate realizarii investitiilor |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
OG92R/03A216L1 | |
1 |
|
| dreptul de deducere a TVA aferenta serviciilor |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A269L1ld)
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A155L19la)-ld)
LG571/03A159L1 | |
2 |
|
| dreptul de deducere a TVA fara a avea la baza documente justificative |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A43
OG92R/03A46
OG92R/03A214 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L9
LG571/03A134
LG571/03A134^1L1
LG571/03A134^1L7
LG571/03A134^2
LG571/03A141L2lf)
LG571/03A141L3
LG571/03A145L1
LG571/03A145L2
LG571/03A146L1la)
LG571/03A155L19la)-ld)
OG92R/03A43L2
OG92R/03A46
HG44/04PT37.3
HG44/04PT39
HG44/04PT40 | |
1 |
|
| dreptul de deducere a TVA inscrisa in facturi fiscale ce nu corespund prevederilor legale (sau ce nu indeplinesc calitatea de document justificativ) |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A269L1ld)
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A155L19la)-ld)
LG571/03A159L1 | |
1 |
|
| exigibilitatea TVA aferenta serviciilor contractate cu prestatori cu sediul in strainatate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126
LG571/03A133
LG571/03A134^1L1L4
LG571/03A134^2L1
LG571/03A145L1
LG571/03A150
LG571/03A155
LG571/03A157L2
OG92R/03A7L2
OG92R/03A43L2
OG92R/03A41
OG92R/03A46 | |
1 |
|
| obligatia de plata a tva in conditiile in care exista diferente intre tva evidentiata in contabilitate si tva declarata la organele fiscale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A269L1lc)
LG207/15A269L1ld)
LG571/03A19L1
LG571/03A35
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A156^2
LG82R/91A6
HG44/04PT12 | |
1 |
|
| stabilirea bazei de impozitare a TVA - modul de calcul |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A19L1
LG571/03A20
LG571/03A35
LG571/03A128
LG571/03A126
LG287/09fara articol
LG207/15A269L1lc)
LG207/15A269L1ld)
OG92R/03A23L1
OG92R/03A23L2
OG92R/03A91
OG92R/03A92
OG92R/03A6 | |
1 |
|
| stabilirea tva suplimentar în condiţiile în care prin contestaţie, nu aduce niciun argument în susţinerea acestei sume |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A19L1
LG571/03A20
LG571/03A35
LG571/03A128
LG571/03A126
LG287/09fara articol
LG207/15A269L1lc)
LG207/15A269L1ld)
OG92R/03A23L1
OG92R/03A23L2
OG92R/03A91
OG92R/03A92
OG92R/03A6 | |
1459 |
| HUNEDOARA |
| |
222 |
|
| |
1 |
|
| accesorii aferente creantelor bugetare nascute anterior deschiderii procedurii de reorganizare judiciara, efectele intrarii in vigoare a legii insolventiei asupra calculului de accesorii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03 | |
2 |
|
| accesorii aferente diferentei de datorie vamala stabilita la controlul vamal ulterior, data de la care acestea se calculeaza |
| |