I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
2013/C 325/22
Language of the case: Romanian
Applicant: SC BCR Leasing IFN SA
Defendants: Agenția Națională de Administrare Fiscală — Direcția generală de administrare a marilor contribuabili, Agenția Națională de Administrare Fiscală — Direcția generală de soluționare a contestațiilor
May a situation involving goods under a financial leasing contract which, following termination of the contract as a result of the user’s breach, have not been recovered from the user by the leasing company, even though that company has instituted and followed the statutory procedures for recovery and, after termination, has not received any further amount for the use of the goods, be considered a supply of goods for consideration within the meaning of Article 16 of Directive 2006/[112]/EC (1) or, possibly, a supply of goods for consideration within the meaning of Article 18 of Directive 2006/[112]/EC?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).