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Taxonomy tags

•  Taxable transactions - Service

•  Taxable transactions - Supply of goods

Info

• Referral date: 02-08-2013
• Show case reference
• Ruling date: 17-07-2014
• AG: Szpunar

References in this case

• C-234/11 - TETS Haskovo

• C-581/08 - EMI Group

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Highlight in text

EU tax law WEB SC BCR Leasing IFN - C-438/13

Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 2 August 2013 — SC BCR Leasing IFN SA v Agenția Națională de Administrare Fiscală — Direcția generală de administrare a marilor contribuabili, Agenția Națională de Administrare Fiscală — Direcția generală de soluționare a contestațiilor

(Case C-438/13)

2013/C 325/22

Language of the case: Romanian

Referring court

Curtea de Apel București

Parties to the main proceedings

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

Question referred

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).