Materia Organul Constatator Acte Normative 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 1 dreptul de deducere a taxei pe valoarea adaugata aferenta unor servicii de asistenta juridica in conditiile in care societatea nu justifica prestarea efectiva a serviciilor respective 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) 2 dreptul de deducere a taxei pe valoarea adaugata inscrisa in facturi care nu indeplinesc calitatea de document justificativ intrucat nu sunt completate in mod corect cu elementele obligatorii prevazute de lege 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 LG571/03A21 LG571/03A11 LG571/03A19 OG92R/03A119 OG92R/03A120 LG571/03A146 LG571/03A145 LG571/03A155 HG44/04PT58 5 dreptul de deducere a TVA aferent bunurilor care nu sunt destinate realizarii de operatiuni impozabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A149 OG92R/03A114 OG92R/03A115 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 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 LG571/03A21 LG571/03A146 LG571/03A155 LG571/03A128 OG92R/03A119 OG92R/03A120 HG44/04PT48 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A141 LG571/03A145 LG571/03A146 OG92/03A119 OG92/03A120 4 dreptul de deducere a TVA aferent unor prestari servicii care nu au fost destinate utilizarii in folosul operatiunilor taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 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 LG571/03A21 LG571/03A141 LG571/03A145 LG571/03A146 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A146 OG92R/03A206 OG92R/03A216 OPANAF2137/11PT11.1 8 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 LG571/03A145 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 LG571/03A19 LG571/03A21 LG571/03A155 LG571/03A145 LG571/03A146 LG571/03A160 LG571/03A156 LG571/03A137 LG571/03A150 HG44/04PT12 HG44/04PT22 HG44/04PT46 HG44/04PT51 LG82R/91A6 LG82R/91A26 LG241/05A9 OG92R/03A119 OG92R/03A120 OG92R/03A121 OG92R/03A206 OG92R/03A213L5 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A141 LG571/03A145 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 LG571/03A24 LG571/03A145 LG571/03A128 LG571/03A156 LG571/03A134 LG571/03A140 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A141 LG571/03A145 LG571/03A146 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A24 OG92R/03A216 OPANAF2137/11PT11.1 OG92R/03A119 OG92R/03A120 LG571/03A145 LG571/03A128 LG571/03A146 LG571/03A155 OG92R/03A214 Organe de inspectie fiscala din cadrul MFP si ANAF OPANAF2137/11PT11.1 LG571/03A146L1la) LG571/03A145L2la) 6 dreptul de deducere a tva aferenta achizitiilor ce nu au fost utilizate in scopul operatiunilor taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 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 LG571/03A19 LG571/03A21 LG571/03A11 LG571/03A145 HG44/04PT22 OG92/03A119 OG92/03A120 OG92/03A105 HG1050/04PT102.4 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A146 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A140 LG571/03A145 OG92R/03A119 OG92R/03A120 OG92R/03A184 OG92R/03A185 OG92R/03A206 OPANAF2137/11PT2.5 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A24 LG571/03A128 LG571/03A145 LG571/03A145^1 OG92R/03A119 OG92R/03A120