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din urma s-a sesizat cu privire la cadrul legal
incorect din Romania in privinta bunurilor
nerecuperate de societatile de leasing in
circumstantele descrise mai sus, motiv pentru
care a avertizat in acest sens autoritatile fiscale
din tara noastra. Avertizarea s-a concretizat prin
declansarea împotriva României a primei etape
a fazei precontencioase a acţiunii în constatarea
neîndeplinirii obligaţiilor care îi revin în temeiul
Directivei TVA.
Acesta actiune din partea Comisiei Europene
a provocat o prima reactie a autoritatilor din
Romania, care, in luna august a acestui an,
au abrogate, cu efect din 1 ianuarie 2013,
prevederile din Codul fiscal ce impuneau
autocolectarea TVA pentru bunurile constatate
lipsa din gestiune. Aceasta abrogare va avea un
impact direct si asupra societatilor de leasing,
care, in teorie, n-ar mai trebui sa autocolecteze
TVA pentru bunurile nereposedate.
Totusi, potrivit noile reglementari TVA, care vor
intra in vigoare la data de 1 ianuarie 2013, s-ar
putea sa existe obligatia in sarcina societatilor
de leasing de ajusta TVA dedusa initial pentru
bunurile nerecuperate la care am facut referire
in acest articol, obligatie care impune practic
societatilor de leasing plata aceluiasi TVA la
buget, doar ca acesta va fi calculat utilizand o
alta formula.
In acest context, este lesne de inteles
nemultumirea din randul operatorilor de
leasing din Romania, care asa cum spuneam
la inceputul acestui articol, continua acum, cu
eforturi sustinute, sa clarifice si sa solutioneze
problema.
Cu toate acestea, ramane sa vedem daca
autoritatile competente din Romania vor
folosi in mod intelept ocazia data de faptul ca
normele de aplicare ale Codului fiscal urmeaza
a fi actualizate in raport cu ultimele modificari
din Codul fiscal, pentru a oferi un remediu
companiilor de leasing pentru prejudicial creat.
Commission, the latter took note of the
incorrect Romanian VAT legal framework
concerning goods which cannot be repossessed
by leasing companies, in the above described
circumstances, and, as a result, has given
a notice to the fiscal authorities from our
country. This notice was in fact the launch of
the first phase of litigation against Romania, in
the action of assessing its failure to fulfil the
obligations under the VAT Directive.
This action undertaken by the European
Commission has provoked a first reaction in
the Romanian authorities, which, in August
this year (with effect from 1 January 2013),
have abolished the Fiscal Code provisions
that required companies to self-charge VAT
on missing goods. This amendment will also
have a direct impact on leasing companies
who, in theory should no longer be required
to self charge VAT for goods which cannot be
repossessed.
On the other hand, it seems that according to
the new VAT rules, applicable as of 1st of
January 2013, leasing companies may be
required to adjust the VAT initially deducted
for those goods that cannot be repossessed; this
obligation basically requires leasing companies
to pay the same VAT to the budget, but using a
different formula.
Within this context, it is easy to understand the
discontent of Romanian leasing market, which,
as we said at the beginning of this article, is
actively trying to clarify and solve this issue.
Nevertheless, it remains to be seen if the
competent authorities will use the opportunity
given by the fact that the Implementing rules
to the Fiscal code also need to be updated and
amended (in accordance with the changes to
the Fiscal Code), in order to repair the damage
done to leasing companies.
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