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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)
ECLI:EU:UNKNOWN:62013CA0438
62013CA0438
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15.9.2014
Official Journal of the European Union
C 315/21
(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
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.
* * *
Language of the case: Romanian.