|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 1 |
|
 | data stingerii obligatiilor pentru care s-a depus de contribuabil cerere de compensare |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A48
OG92R/03A119
OG92R/03A120 | |
| 1 |
|
| debite si accesorii stabilite de organele de inspectie fiscala prin decizia de impunere contestata, in conditiile in care din dosarul cauzei nu se poate stabili cauza de fapt privind baza de calcul aferenta acestor obligatii fiscale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A114L2^1
OG92R/03A114L2^2
OG92R/03A114L2^3
OG92R/03A115
OG92R/03A116
OG92R/03A119L1
OG92R/03A122^1
OG92R/03A216L3 | |
| 2 |
|
| legalitatea calcularii de accesorii asupra debitelor neachitate la termenul de scadenta |
| |
| | | Alte organe | OG92R/03A119
OG92R/03A120
OG92R/03A121 | |
| | | Alte organe | OG92/03A120
OG92/03A119 | |
| 1 |
|
| legalitatea calcularii de accesorii asupra unor obligatii achitate la scadenta |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A114
OG92R/03A119
OG92R/03A216 | |
| 1 |
|
| legalitatea calcularii de accesorii asupra unor obligatii stinse prin compensare in conditiile in care perioada de calcul a accesoriilor a continuat dupa data inregistrarii cererilor de compensare |
| |
| | | Alte organe | OG92R/03A114
OG92R/03A119
OG92R/03A120
OG92R/03A116 | |
| 63 |
|
| mod de determinare a bazei de calcul |
| |
| | | Alte organe | OG92R/03A107
OG92R/03A109
OG92R/03A110
OG92R/03A111
OG92R/03A114
OG92R/03A115
OG92R/03A120
OG92R/03A105 | |
| | | Alte organe | OG92R/03A109
OG92R/03A186
OG92R/03A104
OG92R/03A114
OG92R/03A105
OG92R/03A111 | |
| | | Alte organe | OG92R/03A107
OG92R/03A105
OG92R/03A109
OG92R/03A110
OG92R/03A114
OG92R/03A115
OG92R/03A120 | |
| | | Alte organe | OG92R/03A83
OG92R/03A110
OG92R/03A114
OG92R/03A115
OG92R/03A120
OG92R/03A107 | |
| | | Alte organe | OG92/03A83
OG92/03A107
OG92/03A104
OG92/03A108
OG92/03A109
OG92/03A114 | |
| | | Alte organe | OG92R/03A110
OG92R/03A114
OG92R/03A174 | |
| | | Alte organe | OG92R/03A114
OG92R/03A115 | |
| | | Alte organe | OG92/03A104
OG92/03A105
OG92/03A108
OG92/03A109
OG92/03A111
OG92/03A114
OG92/03A174 | |
| | | Alte organe | OG92R/03A114 | |
| | | Alte organe | OG92/03A108
OG92R/03A174 | |
| | | Alte organe | OG92R/03A22
OG92R/03A89
OG92R/03A108
OG92R/03A183 | |
| | | Alte organe | OG92R/03A110 | |
| | | Alte organe | OG92R/03A114 | |
| | | Alte organe | OG92R/03A115 | |
| | | Alte organe | OG92R/03A115 | |
| | | Alte organe | OG92R/03A115 | |
| | | Alte organe | OG92R/03A115 | |
| | | Alte organe | OG92R/03A115 | |
| | | Alte organe | OG92R/03A114 | |
| | | Alte organe | OG92R/03A109
OG92R/03A114 | |
| | | Alte organe | OG92/03A104
OG92/03A108
OG92/03A109
OG92/03A114
OG92/03A174 | |
| | | Alte organe | OG92R/03A115
OG92R/03A104 | |
| | | Alte organe | OG92R/03A104
OG92R/03A115 | |
| | | Alte organe | OG92R/03A104
OG92R/03A115 | |
| | | Alte organe | OG92R/03A104
OG92R/03A105
OG92R/03A111
OG92R/03A108
OG92R/03A109
OG92R/03A174 | |
| | | Alte organe | OG92R/03A115
OG92R/03A109 | |
| | | Alte organe | OG92R/03A114 | |
| | | Alte organe | OG92R/03A110 | |
| | | Alte organe | OG92R/03A115
OG92R/03A186 | |
| | | Alte organe | OG92R/03A174 | |
| | | Alte organe | OG92R/03A104
OG92R/03A108
OG92R/03A174 | |
| | | Alte organe | OG92R/03A109
OG92R/03A110
OG92R/03A114 | |
| | | Alte organe | OG92R/03A114
OG92R/03A186 | |