Materia Organul Constatator Acte Normative 4 deductibilitatea cheltuielilor cu prestari servicii pentru care nu rezulta necesitatea prestarii acestora si daca au fost efectiv prestate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A126 LG571/03A127 LG571/03A128 LG571/03A137 OG92R/03A216 OG92R/03A209 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 LG82R/91A6 LG571/03A7 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A146 LG571/03A155 HG44/04PT12 HG44/04 LG571/03A67 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A145 LG571/03A149 OG92/03A119 OG92/03A120 OG92R/03A119 OG92R/03A120 OG92R/03A213L3 OG92R/03217 LG571/03A11 7 deductibilitatea fiscala a cheltuielilor cu prestarile de servicii Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A1 LG571/03A7 LG571/03A67 LG571/03A21 HG44/04 OG92R/03A114 OG92R/03A120 OG92R/03A115 OG92R/03A116 LG571/03A145 LG571/03A134 LG571/03A137 LG571/03A143 LG571/03A19 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A24 OG92R/03A43 OG92R/03A105 OG92R/03A183 OG92R/03A186 OG92R/03A185 HG1050/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG82R/91 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A19 LG571/03A134 LG571/03A155 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 HG44/04PT13 OG92R/03A120 OG92R/03A119 LG82R/91A6 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A128 LG571/03A145 LG571/03A146 LG571/03A155 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A213L5 OG92R/03A213L3 OG92R/03A216L1 OG92R/03A85 OG92R/03A85L1 OG92R/03A86 OG92R/03A109 2 deductibilitatea cheltuielilor aferente prestarilor de servicii in conditiile in care societatea prezinta documente care nu au fost avute in vedere de organele de inspectie fiscala 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 LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A128 LG571/03A145 LG571/03A146 LG571/03A155 2 deductibilitatea cheltuielilor aferente unor marfuri achizitionate si distribuite cu titlu gratuit catre diverse persoane Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A7 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A146 LG571/03A155 HG44/04PT12 HG44/04 LG571/03A67 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A126 LG571/03A128 LG571/03A137 LG571/03A134 LG571/03A145 OG92R/03 OG92R/03A110 OG92R/03A119 OG92R/03A120 OG92R/03A205 OG92R/03A206 OG92R/03A213L3 OG92R/03217 OG92R/03A216 OG92R/03A209 HG44/04PT44 LG82/91A16 3 deductibilitatea cheltuielilor cu amenzile si penalitatile Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A43 OG92R/03A65 OG92R/03A175 OG92R/03A176 OMFP519/05 OMFP519/05PT12.7 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A82 OG92R/03A205 OG92R/03A216 LG82R/91A7 LG571/03A19 LG571/03A21 OG92R/03A114 OG92R/03A115 OG92R/03A120 OMFP519/05 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A11 LG571/03A21 OG92R/03 OMF519/05PT12.1 OMF519/05PT12.7 4 deductibilitatea cheltuielilor cu amortizarea mijloacelor fixe 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A145 LG571/03A149 OG92/03A119 OG92/03A120 OG92R/03A119 OG92R/03A120 OG92R/03A213L3 OG92R/03217 LG571/03A11 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A146 LG571/03A155 1 deductibilitatea cheltuielilor cu amortizarea unui autoturism, in conditiile in care contestatoarea are in dotare mijloace de transport care deservesc persoanele de conducere ale acesteia 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 1 deductibilitatea cheltuielilor cu casarea mijloacelor fixe Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A11 LG571/03A21 OG92R/03 OMF519/05PT12.1 OMF519/05PT12.7 1 deductibilitatea cheltuielilor cu declasarea bunurilor de natura stocurilor din punct de vedere fiscal la stabilirea impozitului pe profit, în condiţiile în care societatea nu a făcut dovada că a încheiat contracte de asigurare pentru acestea Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A19 LG571/03A21 LG571/03A134 LG571/03A128 OG92R/03A82 OG92R/03A65 OG92R/03A119 OG92R/03A120 HG44/04A22 2 deductibilitatea cheltuielilor cu indemnizatiile de deplasare, transport, cazare etc Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A128 LG571/03A145 LG571/03A146 LG571/03A155 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A21L4lf) LG571/03A145L2la) LG571/03A155L5 OG92R/03A65 OG92R/03A120 OG92R/03A119 OG92R/03A120^1 OG92R/03A209 OG2/01A32 3 deductibilitatea cheltuielilor cu prestari servicii in conditiile in care sunt efectuate pe baza de documente Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A24 OG92R/03A43 OG92R/03A105 OG92R/03A183 OG92R/03A186 OG92R/03A185 HG1050/04 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 LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A128 LG571/03A145 LG571/03A146 LG571/03A155 4 deductibilitatea cheltuielilor cu prestari servicii pentru care nu rezulta necesitatea prestarii acestora si daca au fost efectiv prestate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A145 HG44/04PT48 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A11 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A21 LG571/03A20 OG92R/03A66 OG92R/03A119 OG92R/03A120