Materia Organul Constatator Acte Normative 1 deductibilitatea TVA aferenta operatiunii de inchiriere a unui imobil Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A21L4 LG571/03A11 LG571/03A146L1 LG571/03A155L5 LG571/03A134 LG571/03A134^2 LG571/03A143L2 LG571/03A143L3 LG571/03A145 LG571/03A137L3lb) OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206 OG92R/03A216 1 deductibilitatea TVA aferenta prestarilor de servicii in conditiile in care organul de inspectie fiscala a invocat lipsa documentelor necesare justificarii efective a operatiunii inregistrate pe factura Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A146 LG571/03A155 LG571/03A134 LG571/03A7 LG571/03A67 LG571/03A46 LG571/03A79 OG92R/03A216 OG92R/03A119 OG92R/03A120 OG92R/03A206 OPANAF2137/11PT12.1 HG44/04PT48 HG44/04PT44 HG44/04PT46 LG82R/91A6 HG831/97A7 1 deductibilitatea TVA aferenta unei facturi fiscale in copie xerox pe care este mentionat conform cu originalul Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A146 LG571/03A145 LG571/03A128 HG44/04PT46 OG92R/03 1 deductibilitatea TVA aferentă achiziţiilor de băuturi alcoolice destinate acţiunilor de protocol, respectiv achiziţiilor de băuturi alcoolice care nu sunt destinate revânzării sau utilizării pentru prestarea de servicii Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A146 LG571/03A145 LG571/03A128 OG92R/03A119 OG92R/03A120 8 deductibilitatea TVA in facturi reprezentand achizitii de bunuri materiale care nu sunt folosite in vederea realizarii de operatiuni impozabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A145 LG571/03A160 HG44/04PT22 HG44/04 OU102/99A42 OU102/99A43 Organe de inspectie fiscala din cadrul MFP si ANAF LG241/05A9 LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A155 OG92R/03214 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A20 LG571/03A24 LG571/03A128 LG571/03A137 LG571/03A134 LG571/03A145 OG92R/03A65 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A11 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A143 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03214 LG571/03A21 LG571/03A24 OG92R/03A216 OPANAF2137/11PT11.1 OG92R/03A119 OG92R/03A120 LG571/03A146 LG571/03A155 LG571/03A128 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A146 OG92/03A119 OG92/03A120 1 deductibilitatea tva in situatia in care societatea detine cod valid de tva Organe de inspectie fiscala din cadrul MFP si ANAF OPANAF2137/11PT11.1 LG571/03A146 LG571/03A155 1 deductibilitatea tva in situatia in care societatea nu detine cod valid de tva Organe de inspectie fiscala din cadrul MFP si ANAF OPANAF2137/11PT11.1 LG571/03A146 LG571/03A155 2 deductibilitatea TVA, in conditiile in care serviciile nu au fost efectuate in scopul realizarii de venituri impozabile, iar societatea nu justifica cu documente faptul ca aceste servicii au fost efectiv prestate de catre prestator si in ce masura sunt aferente operatiunilor sale taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG241/05A9 LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A155 OG92R/03214 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03 LG571R/03A19 LG571/03A129 LG571/03A137 LG571/03A138 LG571/03A145 LG571/03A21 LG571/03A19 LG571/03A118 HG44/04A22 HG44/04PT48 HG44/04PT12 HG44/04PT13 HG44/04PT15 OG92R/03A216 HG1050/04 OPANAF519/05 1 drept de deducere a tva aferenta achizitiei de lucrari/servicii pe baza intentiei societatii de a desfasura operatiuni taxabile Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT44 LG571/03A21L1 LG571/03A21 LG571/03A21L3 LG571/03A21L3Ln) LG571/03A21L4 LG571/03A21L4lc) LG571/03A21L4lf) LG571/03A24L1 LG571/03A24 LG571/03A128L1 LG571/03A128 LG571/03A128L3 LG571/03A128L4 LG571/03A155 LG82/91A6 OG92R/03A206 OG92R/03A206L1lc) OG92R/03A206L1lc)ld) 2 drept de deducere a tva aferenta serviciilor care nu sunt aferente in folosul operatiunilor taxabile Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A213L3 OG92R/03A206 OG92R/03A119 OG92R/03A120 OPANAF2137/11PT11.1 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A157 HG44/04PT22 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A184 OG92R/03A185 OG92R/03A119 OG92R/03A120 LG571/03A21 LG571/03A140 LG571/03A145 LG571/03A128 OPANAF2137/11PT11.1 2 drept de deducere a TVA aferenta unor servicii care nu sunt achizitionate in folosul operatiunilor taxabile Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A65 LG82R/91A1 OG92R/03A119 OG92R/03A120 LG571/03A11 LG571/03A128 LG571/03A137 LG571/03A7 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A213L3 OG92R/03A206 OG92R/03A119 OG92R/03A120 OPANAF2137/11PT11.1 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A157 HG44/04PT22 1 drept de deducere a tva evidentiata in facturi care nu indeplinesc calitatea de document justificativ , sau corectarea informatiilor s-a efectuat fara respectarea prevederilor legale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A146 OG92/03A119 OG92/03A120 1 dreptul de deducere a cheltuielilor in conditiile in care societatea nu justifica realizarea de venituri Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT44 LG571/03A21L1 LG571/03A21 LG571/03A21L3 LG571/03A21L3Ln) LG571/03A21L4 LG571/03A21L4lc) LG571/03A21L4lf) LG571/03A24L1 LG571/03A24 LG571/03A128L1 LG571/03A128 LG571/03A128L3 LG571/03A128L4 LG571/03A155 LG82/91A6 OG92R/03A206 OG92R/03A206L1lc) OG92R/03A206L1lc)ld) 4 dreptul de deducere a taxei pe valoarea adaugata aferenta unor lucrari de investitii in conditiile in care nu s-a evaluat pe baze objective intentia contestatoarei de a desfasura activitati economice respectiv daca aceste investitii sunt destinate utilizarii in folosul operatiunilor sale taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A128 OG92R/03A119 OG92R/03A120 OG92R/03A214 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A128 LG571/03A137 LG571/03A145 LG571/03A143 LG571/03A146 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A145 OG92R/03A119 OG92R/03A120 3 dreptul de deducere a taxei pe valoarea adaugata aferenta unor servicii care nu sunt destinate utilizarii in folosul operatiunilor sale taxabile Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT44 LG571/03A21L1 LG571/03A21 LG571/03A21L3 LG571/03A21L3Ln) LG571/03A21L4 LG571/03A21L4lc) LG571/03A21L4lf) LG571/03A24L1 LG571/03A24 LG571/03A128L1 LG571/03A128 LG571/03A128L3 LG571/03A128L4 LG571/03A155 LG82/91A6 OG92R/03A206 OG92R/03A206L1lc) OG92R/03A206L1lc)ld) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A11L1^2 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lf) LG571/03A126L1 LG571/03A127 LG571/03A134 LG571/03A128L4 LG571/03A145L8 LG571/03A145L9 LG571/03A146L1 HG44/04PT51 HG44/04PT22 HG44/04PT13 HG1050/04PT65.1 HG1050/04PT65.2 OG92/03A66 LG82/91A6L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A145 OG92R/03A206 HG1050/04