{"id":9342,"date":"2014-07-17T07:11:44","date_gmt":"2014-07-17T07:11:44","guid":{"rendered":"https:\/\/david-baias.ro\/2014\/07\/17\/the-european-court-of-justice-ecj-validated-db-s-arguments-in-bcr-leasing-case\/"},"modified":"2014-07-17T07:11:44","modified_gmt":"2014-07-17T07:11:44","slug":"the-european-court-of-justice-ecj-validated-db-s-arguments-in-bcr-leasing-case","status":"publish","type":"post","link":"https:\/\/www.david-baias.ro\/en\/2014\/07\/the-european-court-of-justice-ecj-validated-db-s-arguments-in-bcr-leasing-case\/","title":{"rendered":"The European Court of Justice (ECJ) validated D&#038;B` s arguments in BCR Leasing case"},"content":{"rendered":"<p><em>Bucharest<\/em>, <em>17 July 2014<\/em><\/p>\n<p>BCR Leasing has initiated the court proceedings against the National Fiscal Authorities` decision imposing the company additional VAT liabilities. According to the National Fiscal Authorities, leasing companies were obliged to collect VAT on goods leased under a financial leasing contract, even though part of the goods were not returned as a consequence of the termination of the financial leasing contract.<br \/>\n&#8220;ECJ`s judgement confirms once again the importance of compliance with EU law, especially in cases like this, where  the state has already changed the national legislation applicable to the dispute, as a result of the infringement proceedings initiated by the European Commission. Today&#8217;s judgement clarifies the tax treatment of assets which were not recovered after the termination of the leasing contracts, from the users` fault, thus refuting the national tax bodies` assertions contrary to the European law, and for some cases, even the courts` assertions, despite the obvious result of the infringement procedure\u201d, said Dan Dasc\u0103lu, D&#038;B David \u015fi Baias Partner, head of the firm`s litigation department.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bucharest, 17 July 2014 BCR Leasing has initiated the court [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[27],"tags":[],"class_list":["post-9342","post","type-post","status-publish","format-standard","hentry","category-news"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.8 - aioseo.com -->\n\t<meta name=\"description\" content=\"Bucharest, 17 July 2014 BCR Leasing has initiated the court proceedings against the National Fiscal Authorities` decision imposing the company additional VAT liabilities. 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