{"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 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