Materia
Organul Constatator
Acte Normative
7
deductibilitatea fiscala a cheltuielilor cu diferentele nefavorabile de curs valutar
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
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04
LG571/03A21
LG571/03A126
LG571/03A145
OMF519/05
OG92R/03A65
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04
OPANAF519/05
OG92R/03A121
OG92R/03A119
OG92R/03A120
OG92R/03A172
OG92R/03A128
OG92R/03A209
LG571/03A21
LG571/03A19
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03
HG44/04PT12
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19
LG571/03A21
LG571/03A24
LG571/03A137
LG571/03A145
HG44/04
OMFP1753/04
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571R/03
LG571R/03A135
LG571R/03A145
OG92R/03A119
OG92R/03A120
HG44/04
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21
LG571/03A24
LG571/03A19
HG44/04
2
deductibilitatea fiscala a cheltuielilor cu dobanzile si provizioanele aferente unui imprumut obtinut de la alte entitati decat cele autorizate de B.N.R.
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21
LG571/03A24
LG571/03A19
HG44/04
Organe de inspectie fiscala din cadrul MFP si ANAF
LG82R/91A6
LG571R/03A19
LG571R/03A55
LG571R/03
OG92R/03A22
OG92R/03A82
OG92R/03
2
deductibilitatea fiscala a cheltuielilor cu investitiile efectuate la imobile inchiriate
Organe de inspectie fiscala din cadrul MFP si ANAF
LG15/94A4
OU79/01
Organe de inspectie fiscala din cadrul MFP si ANAF
LG31/90
LG571/03A21
LG571/03A24
LG571/03A11
LG571/03A19
HG44/04
OG92/03A66
OG92/03A119
3
deductibilitatea fiscala a cheltuielilor cu majorarile si penalitatile, etc
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21
LG571/03A24
Organe de inspectie fiscala din cadrul MFP si ANAF
LG414/02A9
LG571/03
OG83/98A1
OG83/98A2
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03
LG571/03A11
OG92/03A185
OG92/03A215
4
deductibilitatea fiscala a cheltuielilor cu marfurile inscrise in facturi care nu indeplinesc calitatea de document justificativ
Organe de inspectie fiscala din cadrul MFP si ANAF
OG70R/94A4
OU17/00A25
Organe de inspectie fiscala din cadrul MFP si ANAF
LG82R/91A6
LG31R/90
OU217/99A5
OU17/00A19
OU17/00A25
LG345/02A24
Organe de inspectie fiscala din cadrul MFP si ANAF
LG82/91A6
LG414/02A9
LG345/02A24
OG24/01A5
OG70/94A4
OU17/00A25
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A155L1
LG571/03A134^1L1
LG571/03A24L11
LG571/03A21L3Ln)
LG571/03A19L1
LG571/03A7pct12
OG92R/03A119
OG92R/03A120
2
deductibilitatea fiscala a cheltuielilor cu marfurile inscrise in facturi care nu indeplinesc conditia de document justificativ
Organe de inspectie fiscala din cadrul MFP si ANAF
LG31R/90
HG401/00A10
HG831/97A1
HG831/97A6
OG70/94A4
OU17/00A19
OU17/00A25
Organe de inspectie fiscala din cadrul MFP si ANAF
OMFP519/05
LG571/03A21
LG571/03A145
5
deductibilitatea fiscala a cheltuielilor cu materialele lipsa constatate la inventariere
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
LG571/03A19
LG571/03A21
LG571/03A24
LG571/03A11
LG571/03A128
LG571/03A137
LG571/03A57
HG44/04
HG44/04PT12
OG92R/03A116
OG92R/03A120
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11
LG571/03A21
LG571/03A24
LG571/03A145
LG571/03A149
LG571/03A141
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19
LG571/03A24
LG571/03A26L1
LG571/03A7
HG44/04PT12
HG44/04PT13
HG1050/04PT65.2
OG92R/03A67
OMFP1752/05fara articol
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19
OG92R/03A119
OG92R/03A120
1
deductibilitatea fiscala a cheltuielilor cu pierderile tehnologice peste limita legala
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19
OG92/03A119
OG92/03A120
HG1050/04
4
deductibilitatea fiscala a cheltuielilor cu provizioanele aferente clientilor neincasati
Organe de inspectie fiscala din cadrul MFP si ANAF
OG70R/94A7
OU217/99A7
HG44/04PT48
HG909/97
LG15/94
LG571/03
LG345/02A24
LG345/02A29
OG92R/03A185
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
LG571/03A21
LG571/03A19
LG571/03A24
LG571/03A145
LG345/02A24
LG345/02A22
HG44/04
OG92R/03A114
OG92R/03A115
OG92R/03A120
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03214
LG82R/91A6
LG571/03A21
LG571/03A11
LG571/03A145
LG571/03A146
LG571/03A160
6
deductibilitatea fiscala a cheltuielilor cu tichetele de masa, cadourile etc
Organe de inspectie fiscala din cadrul MFP si ANAF
OU79/01
Organe de inspectie fiscala din cadrul MFP si ANAF
LG15/94A4
OU79/01
Organe de inspectie fiscala din cadrul MFP si ANAF
OU79/01
HG831/97A1
LG571/03
LG345/02A24
Organe de inspectie fiscala din cadrul MFP si ANAF
OU79/01
OG92R/03A175
Organe de inspectie fiscala din cadrul MFP si ANAF
OU79/01