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pentru a evita astfel plata TVA la buget, insa
acest termen este total nerealist, tinand cont de
faptul de procedura legala de recuperare poate
dura de la cateva luni, in cele mai bune cazuri,
pana la doi – trei ani, in cazurile cele mai
frecvente. Asadar, impactul financiar negativ
asupra societatilor de leasing este unul foarte
mare si, practic, potrivit actualelor prevederi
legale, de neevitat.
Trebuie spus faptul ca, pe cat sunt de
surprinzatoare aceaste prevederi legale, pe atat
sunt in neconcordanta cu legislatia europeana
in domeniul TVA, mai exact cu prevederile
Directivei TVA.
Acum, problema descrisa mai sus pare a fi
mai acuta ca oricand desi, in mod constant, a
reprezentat o preocupare pentru operatorii de
leasing din Romania. Acestia, prin Asociatia
Societatilor Financiare – ALB Romania (care
reprezinta 91% din piata de leasing financiara si
63% din piata creditului de consum acordat de
institutii financiare non-bancare din Romania),
cu ajutorul constant al PricewaterhouseCoopers
(PwC) Romania, au depus in permanenta
eforturi pentru solutionarea ei.
Astfel, este cunoscut faptul ca ALB Romania
a depus toate diligentele, inclusiv la institutiile
relevante de la Bruxelles, pentru semnalarea si
solutionarea situatiei in discutie, care practic
provenea dintr-o interpretare eronata a cadrului
legal european relevant in ceea ce priveste
tratamentul TVA aplicabil acestor bunuri
nerecuperate.
Eforturile ALB Romania au intrat acum
intr-o noua etapa, care, spre deosebire de cele
precedente, este caracterizata si de un nivel mai
mare de incredere ca problema pentru a carei
solutionare au fost intreprinse aceste eforturi va
fi intr-adevar rezolvata.
Concret, urmare corespondentei purtate intre
ALB Romania si Comisia Europeana, aceasta
unrealistic. It is therefore impossible for these
companies to meet the 30 day deadline since
the legal procedure for recovery may last from
a few months, in a best case scenario, to twothree
years, which happens most of the time.
Therefore, the negative financial impact
on leasing companies is overwhelming
and, practically, according to the current legal
provisions, unavoidable.
It has to be said that, these legal provisions are
as surprising as they are inconsistent with the
European VAT Directive.
However, the problem described above seems
to be more acute than ever, even though
Romanian leasing companies have constantly
strived to overcome it. Their efforts towards
a beneficial resolution have been channelled
by The Financial Companies Association –
ALB Romania (which stands for 91% of the
Romanian financial leasing market and 63% of
the market for consumer credit granted by nonbanking
financial institutions) with the constant
support of PricewaterhouseCoopers (PwC)
Romania.
Thus, it is a well known fact that ALB Romania
has diligently followed up on this issue with the
relevant bodies from Bruxelles and not only.
The purpose was to raise awareness and to find
a solution for this issue which basically derives
from the misinterpretation of the relevant
European VAT legal framework as concerns
the VAT treatment applicable for unrecovered
leased goods.
The efforts of ALB Romania have reached
a new stage, which unlike the previous ones,
is characterized by an even higher level of
confidence that the problem will be indeed
solved.
Specifically, following the correspondence
between ALB Romania and the European
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