CELEX: 62013CA0438
Language: en
Date: 2014-07-17 00:00:00
Title: Case C-438/13: Judgment of the Court (Seventh Chamber) of 17 July 2014 (request for a preliminary ruling from the Curtea de Apel Bucureşti (Romania)) — SC BCR Leasing IFN SA v Agenţia Naţională de Administrare Fiscală — Direcţia generală de administrare a marilor contribuabili, Agenţia Naţională de Administrare Fiscală — Direcţia generală de soluţionare a contestaţiilor (VAT — Directive 2006/112/EC — Articles 16 and 18 — Financial leasing — Goods under a financial leasing contract — Non-recovery of those goods by the leasing company after the termination of the contract — Missing goods)

15.9.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 315/21
            
         Judgment of the Court (Seventh Chamber) of 17 July 2014 (request for a preliminary ruling from the Curtea de Apel Bucureşti (Romania)) — SC BCR Leasing IFN SA v Agenţia Naţională de Administrare Fiscală — Direcţia generală de administrare a marilor contribuabili, Agenţia Naţională de Administrare Fiscală — Direcţia generală de soluţionare a contestaţiilor
   (Case C-438/13) (1)
   
   ((VAT - Directive 2006/112/EC - Articles 16 and 18 - Financial leasing - Goods under a financial leasing contract - Non-recovery of those goods by the leasing company after the termination of the contract - Missing goods))
   2014/C 315/31
   Language of the case: Romanian
   
      Referring court
   
   Curtea de Apel Bucureşti
   
      Parties to the main proceedings
   
   
      Applicant: SC BCR Leasing IFN SA
   
      Defendants: Agenţia Naţională de Administrare Fiscală — Direcţia generală de administrare a marilor contribuabili, Agenţia Naţională de Administrare Fiscală — Direcţia generală de soluţionare a contestaţiilor
   
      Operative part of the judgment
   
   Articles 16 and 18 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the impossibility, for a leasing company, of recovering from the lessee the goods let under a financial leasing contract following its termination as a result of the lessee’s breach, despite the steps undertaken by that company to recover those goods and despite the lack of any consideration following such termination, may not be treated as a supply of goods for consideration for the purposes of those articles.
   
      (1)  OJ C 325, 9.11.2013.