Materia
Organul Constatator
Acte Normative
1
daca datoreaza TVA pentru vanzarile de terenuri construibile catre personae fizice si juridice in conditiile in care a depasit plafonul de scutire de taxa pe valoarea adaugata, nu s-a inregistrat ca platitoare de TVA, nu a colectat, nu a evidentiat si nu a virat la bugetul statului taxa pe valoarea adaugata
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A127L2
LG571/03A141L2lf)
LG571/03A153
HG44/04PT66L2
OG92R/03A116L1
OG92R/03A116L5
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A206L2
OG92R/03A129L11
OG92R/03A172
1
deducerea tva aferenta importului de bunuri pentru care a fost intocmite documente de import si a fost achitata tva in vama
Organe de inspectie fiscala din cadrul MFP si ANAF
LG141/97A61
LG141/97A76
LG141/97A77
2
deductibilitate taxa pe valoarea adaugata
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A216L3
OG92R/03A116
OG92R/03A119
OG92R/03A120
OPANAF519/05PT12.1
OPANAF519/05
OG92R/03A206L1lc)
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21L1
LG571/03A145L12
LG571/03A145L1
LG571/03A145^1L1la)
LG571/03A145L5la)
1
deductibilitate TVA aferenta contractelor de commission
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A146L1la)
LG571/03A155L1
LG571/03A21L4lr)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1
1
deductibilitatea diferentelor dintre preturile platite furnizorilor si preturile practicate pe piata
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11L1
LG571/03A21L3lc)
OG92R/03
OPANAF2137/11PT11.1
2
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
LG571/03A145
LG571/03A137
LG82R/91A6
HG44/04PT51
OG92R/03
LG571/03A49
LG571/03A48
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19
LG571/03A21
HG44/04PT12
OG92R/03A116
OG92R/03A213L3
OG92R/03A216
OPANAF519/05
OPANAF519/05PT.12.7
HG44/04PT44
LG82R/91A6
OG92R/03
OG92R/03A119
OG92R/03A120
OG92R/03A206
OG92R/03217
OPANAF519/05PT12.1
OMFP1753/04
HG44/04
LG571/03A67
LG571/03A145
LG571/03A155
LG82R/91A26
LG571/03A128
OG92R/03A46
OG92R/03A43
OG92R/03A104
OG92R/03A106
OG92R/03A105
1
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
LG571/03A19
LG571/03A21
HG44/04PT12
OG92R/03A116
OG92R/03A213L3
OG92R/03A216
OPANAF519/05
OPANAF519/05PT.12.7
HG44/04PT44
LG82R/91A6
OG92R/03
OG92R/03A119
OG92R/03A120
OG92R/03A206
OG92R/03217
OPANAF519/05PT12.1
OMFP1753/04
HG44/04
LG571/03A67
LG571/03A145
LG571/03A155
LG82R/91A26
LG571/03A128
OG92R/03A46
OG92R/03A43
OG92R/03A104
OG92R/03A106
OG92R/03A105
5
dedusă fără a avea documente justificative la bază
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A125^1
LG571/03A155L5ln)
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04PT23L1
HG44/04PT23.2
LG571/03A141L2le)
LG571/03A141L3
HG44/04PT38L1
HG44/04PT38L3
HG44/04PT40
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A155L8
HG44/04PT81
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11L1
LG571/03A130
LG571/03A137L3le)
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A146L1
LG571/03A155L5
1
dreptul de deducere a TVA aferent bunurilor care nu sunt destinate realizarii de operatiuni impozabile
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A43
OG92R/03A46
LG571/03A19
LG571/03A21L1
OG92R/03A119
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A206L1
OPANAF519/05
LG82R/91A6
LG571/03A24
LG571/03A21L4lf)
LG571/03A145L2la)
OG92R/03A209L1
1
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
OG92R/03A119
OG92R/03A120
LG571/03A19
LG571/03A21
2
dreptul de deducere a TVA aferenta achizitiilor destinate realizarii de operatiuni taxabile
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A145
LG571/03A137
LG82R/91A6
HG44/04PT51
OG92R/03
LG571/03A49
LG571/03A48
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A145
OU16R/01A7
OPANAF519/05
OG92R/03A209
1
dreptul de deducere a TVA aferenta achizitiilor destinate realizarii investitiilor
Organe de inspectie fiscala din cadrul MFP si ANAF
OU17/01
LG345/02A1
HG401/00
DC7/02
OG11/96A12
OG11/96A13
OG11/96
OG26/01PT3
2
dreptul de deducere a TVA aferenta alocatiei bugetare acordate pentru investitii
Organe de inspectie fiscala din cadrul MFP si ANAF
LG345/02A1
LG345/02A2
LG571/03A127
LG571/03
HG401/00PT1.7
HG401/00
DC7/02
OG70/94A4
OG11/96A13
OG92R/03A114
OG92R/03A115
OG92R/03A184
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A127
LG571/03A145
OG92R/03A114
OG92R/03A120
1
dreptul de deducere a TVA aferenta depasirii nivelului pierderilor peste limitele legale
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03
OG92R/03A115
OG92R/03A116
OG92R/03A121
1
dreptul de deducere a TVA aferenta intrarilor referitoare la bunuri si / sau servicii achizitionate de contribuabili care nu sunt inregistrati la organele fiscale ca platitori de TVA
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A145
LG571/03
OG92R/03A116
2
dreptul de deducere a TVA aferenta stocului de marfa
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19
LG82R/91A6
LG571/03A128
LG571/03A145
LG571/03A146
LG571/03A148
LG571/03A149
OG92R/03A82
OG92R/03
LG571/03A21
LG571/03A67
OG92R/03A114
OG92R/03A115
OG92R/03A120
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19
LG571/03A21
HG44/04PT12
OG92R/03A116
OG92R/03A213L3
OG92R/03A216
OPANAF519/05
OPANAF519/05PT.12.7
HG44/04PT44
LG82R/91A6
OG92R/03
OG92R/03A119
OG92R/03A120
OG92R/03A206
OG92R/03217
OPANAF519/05PT12.1
OMFP1753/04
HG44/04
LG571/03A67
LG571/03A145
LG571/03A155
LG82R/91A26
LG571/03A128
OG92R/03A46
OG92R/03A43
OG92R/03A104
OG92R/03A106
OG92R/03A105
1
dreptul de deducere a TVA aferenta unor achiziţii de bunuri care nu au fost destinate utilizarii in folosul operatiunilor taxabile
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A145L2la)
HG44/04PT27
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7
LG571/03A21L1
LG571/03A21L3Ln)
LG31R/90
LG26/90A5
OG92R/03A110L3
OG92R/03A205L1
OG92R/03A206L2
OPANAF519/05PT12.1
2
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
LG571/03A145
LG82R/91
OG92R/03A116
OG92R/03A115
OG92R/03A121