Materia Organul Constatator Acte Normative 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 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 4 colectarea TVA aferenta diferentei de venituri impozabile nefacturata Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG82R/91 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT12 HG44/04PT48 LG571/03A19 LG571/03A21 OG92R/03A65 OG92R/03A119 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128 LG571/03A134 LG571/03A137 LG82R/91 LG82R/91A6 LG82R/91A1 LG571/03A146 OG92R/03A206 OG92R/03A119 OG92R/03A120 OG92R/03A209 OG92R/03A109 OG92R/03A85 Organe de inspectie fiscala din cadrul MFP si ANAF LG31R/90 LG571R/03A19 LG82R/91A6 LG571/03A11 LG571/03A11L1 LG571/03A11L2 LG571/03A19 LG571/03A19L1 OG15/96A5 HG44/04 LG7/96A22 LG571/03A128L1 LG571/03A21L4 LG571/03A21L4lm) OG92R/03A216L1 OG92R/03A216 LG571/03A22 LG571/03A22L1lc) LG571/03A22L1lj) HG44/04PT53.5 OG92R/03A119L1 OG92R/03A120 OG92R/03A120L1 OG92R/03A120L2 OG92R/03A119L2 OG92R/03A120L3 OG92R/03A120^1 OG92R/03A120^1L1 OG92R/03A67 OG92R/03A67L1 OG92R/03A134 OMFP1752/05PT222 OMFP1752/05PT94 OG92R/03A94 OG92R/03A94L1 OG92R/03A94L2 OG92R/03A94L2la) OG92R/03A94L3 OG92R/03A205 OG92R/03A205L1 OG92R/03A205L3 OG92R/03A205L4 OG92R/03A206L2 OG92R/03A206 OG92R/03A208 OG92R/03A209L2 OPANAF2137/11PT2.5 OPANAF3389/11 1 colectarea TVA aferenta unor bunuri facturate in cazul bunurilor care nu sunt expediate sau transportate Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A11 LG571/03A19 LG571/03A19L1 LG571/03A21L1 LG571/03A21L3Ln) LG571/03A21L4lt) LG571/03A146L1la) LG571/03A155L5 LG571/03A159L1lb) LG571/03A137L1 LG571/03A137L1la) LG571/03A137L2la) LG571/03A145 LG571/03A143 LG571/03A143L2 LG571/03A143L2la) LG571/03A143L3 LG571/03A128L1 LG571/03A132L1lc) LG571/03A7 LG571/03A67 HG44/04PT81 HG44/04PT22 HG44/04PT23 OMFP2222/06A1L4 OMFP2222/06A10L1 2 colectarea TVA aferenta vanzarilor cu amanuntul 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 LG571/03A19 LG571/03A20 LG571/03A24 LG571/03A146 LG571/03A145 LG571/03A155 LG571/03A11 OG92R/03A206 OG92R/03A216 OG92R/03A120 OG92R/03A119 OG92R/03A205 OG92R/03A110 OG92R/03A85 OG92R/03 OG92R/03A213L3 OPANAF2137/11PT12.1 3 colectarea TVA aferenta veniturilor din cedarea de imobilizari corporale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A127 LG571/03A128 LG571/03A141 LG571/03A151 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A128 LG571/03A151 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128 LG571/03A134 LG571/03A141 LG571/03A137 LG571/03A140