|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 1 |
|
 | dreptul de deducere a TVA aferenta punerii la dispozitia unor persoane, in mod gratuit, a unor bunuri achizitionate sau fabricate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A41
LG571/03A79
LG571/03A128
LG571/03A145
LG571/03A138
HG44/04
OG92R/03A119
OG92R/03A120 | |
| 1 |
|
| dreptul de deducere a TVA aferenta serviciilor de consultanta pentru care nu se face dovada ca au legatua cu activitatea economica |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A24
LG571/03A21
LG571/03A11
LG414/02A11
LG414/02A9
LG15/94A4
LG345/02A22
LG345/02A24
HG44/04
HG44/04PT48
HG859/02PT9.14
HG2139/04
HG704/93
HG401/00PT10.6
OG70/94A4
OU17/00A19 | |
| 4 |
|
| dreptul de deducere a TVA aferenta serviciilor de consultanta si asistenta tehnica, marketing, studii de piata, servicii informatice |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A138
LG571/03A145
HG44/04PT13
HG44/04PT15
HG44/04PT48
HG44/04PT50 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145
OG92/03A119
OG92/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A91
LG571/03A129
LG571/03A137
LG571/03A134
LG571/03A19
HG44/04PT15 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A91
LG571/03A19
LG571/03A129
LG571/03A134
LG571/03A137
LG571/03
HG44/04PT15
HG44/04 | |
| 1 |
|
| dreptul de deducere a TVA aferenta serviciilor de consultanta si asistenta tehnica, marketing, studii de piata, servicii informatice si alte prestari servicii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A146
LG571/03A145
LG571/03A21
HG44/04PT46
HG44/04PT48 | |
| 3 |
|
| dreptul de deducere a TVA aferenta serviciilor de transport |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A129
LG571/03A145 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126
LG571/03A146 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21
HG44/04 | |
| 1 |
|
| dreptul de deducere a TVA aferenta unor achiziitii care nu au fost destinate utilizarii in folosul operatiunilor taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145
LG571/03A155
OG92R/03A119
OG92R/03A120
OG92R/03A121 | |
| 1 |
|
| dreptul de deducere a TVA aferenta unor operatiuni care nu au legatura cu activitatea economica a societatii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | CFA145
OG92/03A179
OMFP519/05 | |
| 1 |
|
| dreptul de deducere a TVA aferenta unor prestari de servicii pentru intretinere mijloace fixe |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21
LG571/03A145 | |
| 1 |
|
| dreptul de deducere a TVA aferente punerii la dispozitia unor persoane, in mod gratuit, a unor bunuri achizitionate sau fabricate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91A6
LG414/02A9
LG571/03A19
LG571/03A21
LG571/03A129
OG92/03A199
OG70R/94A4
HG1050/04 | |
| 1 |
|
| dreptul de deducere a TVA evidentiata in facturi fiscale pentru care exista obligatia prezentarii documentului legal care atesta calitatea de platitor de TVA a furnizorilor |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OMF141/04A4 | |
| 24 |
|
| dreptul de deducere a TVA fara a avea la baza documente justificative |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG70/94A4
HG831/97A1
LG82/91A6
LG345/02A24
LG345/02A29
OU17/00A19 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91A6
LG414/02A9
LG571/03A21
LG345/02A24 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91A6
LG571/03A21 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG414/02A9
LG571/03A21
LG571/03A24
LG571/03A128
LG571/03A145
LG571/03A138
LG571/03A160
HG44/04PT51
HG830/02A1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145
HG831/97A1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG24/01A1
LG571R/03A19
LG571R/03A145
LG571R/03
HG44/04PT51
HG44/04
HG2139/04 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04PT51
HG44/04PT147
OU16R/01
LG571/03A83
LG571/03A79 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A146
LG571/03A83
LG571/03A79
HG44/04PT51
HG44/04PT147 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04PT51
LG571/03A145
LG571/03A155 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A128
LG571/03A129
LG571/03A137
LG571/03A138
LG571/03A145
OG92R/03A119
OG92R/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG345/02A24
LG345/02A29
LG414/02A9
LG571/03A21
LG571/03A19
LG571/03A24
LG571/03A145
LG571/03A155
LG571/03A156
LG571/03A160
HG44/04
HG831/97A6
OG92/03A82
LG82/91A6 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A134
LG571/03A137
LG571/03A146
LG571/03A155
HG44/04PT46 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21
LG571/03A137
LG571/03A128
LG571/03A145
HG44/04PT48
HG44/04PT6
OG92R/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG831/97A6
HG598/02A62 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A104
OG92R/03A119
OG92R/03A120
LG82R/91A6
LG571/03A21 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG31/90
LG571/03A11
LG571/03A145
HG44/04PT48 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A80
OG92R/03A119
OG92R/03A120
LG82R/91A7
LG82R/91
LG571/03A19
LG571/03A134
LG571/03A137 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571R/03A145
LG571R/03
HG44/04PT48 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82/91A6
LG571/03A21
HG44/04PT46 | |