Materia
Organul Constatator
Acte Normative
1
aferenta serviciilor de telecomunicatii
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19
LG571/03A21
LG571/03A24
LG571/03A145
LG571/03A146
OG92R/03A119
OG92R/03A120
OG92R/03A216
2
aferenta serviciilor de inchiriere
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21
LG571/03A128
OG92R/03A107
OG92R/03A216
OG92R/03A183
LG571/03A145
LG571/03A24
LG571/03A19
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A134
LG571/03A145
LG571/03A128
1
aferenta unor prestari de servicii reprezentand cesionarea unor drepturi
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03
OG92R/03A102
OG92R/03A105
OG92R/03A106
OG92R/03A107
OG92R/03A44
OG92R/03A46
LG571/03A19
LG571/03A21
LG571/03A11
LG571/03A128
HG44/04PT44
LG571/03A127
LG571/03A129
LG571/03A134
LG571/03A137
LG571/03A155
LG571/03A24
OG92R/03A119
OG92R/03A120
OG92R/03A205
OG92R/03A110
OG92R/03A109
OG92R/03A209
1
aferenta vanzarilor cu amanuntul in conditiile in care nu au fost inregistrate toate rapoartele fiscale de inchidere zilnica ale aparatelor de marcat electronice fiscale
Organe de inspectie fiscala din cadrul MFP si ANAF
CFA21
CFA145
LG571R/03A19
LG571R/03A145
OG92R/03A206
HG44/04PT22
1
ajustarea taxei pe valoarea adăugată în condiţiile în care societatea nu a optat pentru taxarea operaţiunilor de închiriere
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A149
LG571/03A149L2lb)
LG571/03A149L4
LG571/03A149L5
HG44/04PT54.4
LG82R/91A6
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1
OG92R/03A206L1lc)ld)
OG92R/03A205
OG92R/03A110L3
OG92R/03A109
OG92R/03A85L1
OG92R/03A86
OG92R/03A209L1
3
ajustarea tva aferenta unei achizitii in conditiile in care aceasta nu a fost utilizata pentru realizarea de operatiuni taxabile
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03
OG92R/03A85
OG92R/03A88
OG92R/03A109
OG92R/03A205
OG92R/03A209
OG92R/03A206
LG571R/03
LG571/03A141
LG571/03A145
LG571/03A147
HG1050/04
OPANAF2137/11PT11.1
OMFP1378/05
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A149
LG571/03A149L2lb)
LG571/03A149L4
LG571/03A149L5
HG44/04PT54.4
LG82R/91A6
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1
OG92R/03A206L1lc)ld)
OG92R/03A205
OG92R/03A110L3
OG92R/03A109
OG92R/03A85L1
OG92R/03A86
OG92R/03A209L1
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19
LG571/03A19L1
LG571/03A21L4le)
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
HG44/04PT22
HG44/04PT43L1
HG44/04PT45
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A120^1
OG92R/03A214
OG92R/03A214L1
OG92R/03A214L4
3
ajustarea TVA aferenta unei investitii in conditiile in care aceasta nu a fost utilizata pentru realizarea de operatiuni taxabile
Organe de inspectie fiscala din cadrul MFP si ANAF
CFA21
CFA145
LG571R/03A19
LG571R/03A145
OG92R/03A206
HG44/04PT22
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A148
LG571/03A153
HG44/04
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A7
LG571/03A11
LG571/03A24
LG571/03A19
HG44/04PT12
OPANAF2137/11PT11.1
OG92R/03A119
OG92R/03A120
OG92R/03A82
OG92R/03A65
HG1050/04
HG44/04PT22
2
anularea dreptului de deducerea a TVA in lipsa unui termen de drept eronat
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A176
OMF519/05PT12.1
LG571/03A145
LG571/03A155
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A146
4
aplicarea masurilor de simplificare, respectiv "taxarea inversa", prevazute de art.160 din Legea nr.571/2003 privind Codul fiscal
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A161
OG92R/03A115
OG92R/03A120
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A160
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A160
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A67
LG571/03A82
LG571/03A160
OG92R/03A119
OG92R/03A120
LG571/03A126
LG571/03A129
LG571/03A156
OG92R/03A110
OG92R/03A109
OG92R/03A85
OG92R/03A209
OG92R/03A205
1
baza de impozitare privind TVA pentru produsele accizabile
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A145
LG571/03A146
OG92R/03A65
OG92R/03
LG571/03A127
LG571/03A137
Legea nr.571/2003
cu modificările şi completările ulterioareArt.206^60
LG571/03A21
LG571/03A24
LG82R/91A6
LG571/03A11
LG571/03
OG92R/03A206
4
calculul accesoriilor aferente TVA inregistrata intre data depasirii planfonului de impozitare si data inregistrarii ca platitor de TVA
Organe de inspectie fiscala din cadrul MFP si ANAF
OG13/01A1
OG13/01A9
OG13/01A10
OG92/03A186
OG68/97A1
OG68/97A13
HG401/00PT10.6
HG401/00PT11.4
OU17/00A18
OU17/00A25
OU17/00A30
OU17/00A31
HG401/00PT12.2
HG401/00PT12.1
HG401/00PT11.11
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A148
LG571/03A153
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A153
LG571/03A156
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A48
LG571/03A127
LG571/03A137
LG571/03A140
LG571/03A141
LG571/03A156
HG44/04
4
ccolectarea tva aferenta lipsurilor in gestiune
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A128
LG571/03A134
LG571/03A141
LG571/03A137
LG571/03A140
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A48
LG571/03A140
LG571/03A156
OG92R/03A119
OG92R/03A120
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A145
LG571/03A145L2la)
LG571/03A128L4ld)
LG571/03A128L8la-c)
LG571/03A128L1
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A128L1
LG571/03A128L8la-c)
LG571/03A128L4ld)
1
colectare tva si accesorii aferente pentru bunuri care au facut obiectul unor contracte de leasing reziliate si nereposedate, reprezentand bunuri lipsa in gestiune
Organe de inspectie fiscala din cadrul MFP si ANAF
OPANAF2137/11PT3.10
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1
OG92R/03A206L1lc)ld)
OPANAF2137/11PT11.1
OG92R/03A216L1
LG82R/91A6
LG571/03A19L1
LG571/03A128L8
OMFP1753/04
OG92R/03A67
OG92R/03A67L1
LG571/03A126L1
LG571/03A137L1
1
colectarea diferentei TVA aferenta descarcarii de gestiune a marfurilor degradate si casate pentru valoarea neimputabila si nerecuperata de la furnizorii externi
Organe de inspectie fiscala din cadrul MFP si ANAF
OPANAF2137/11PT3.10
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1
OG92R/03A206L1lc)ld)
OPANAF2137/11PT11.1
OG92R/03A216L1
LG82R/91A6
LG571/03A19L1
LG571/03A128L8
OMFP1753/04
OG92R/03A67
OG92R/03A67L1
LG571/03A126L1
LG571/03A137L1
2
colectarea tva aferenta bunurilor constatate lipsa in gestiune
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A128
LG571/03A11
LG82R/91A6
OG92R/03A206
OG92R/03A213L3
OPANAF2137/11PT11.1