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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. 64 60184_file_interior_lucian_v9.indd 64 11/5/2012 9:22:00 AM
Incepeam acest articol prin a spune ca speram la o rezolvare a problemei tratamentului TVA al bunurilor nerecuperate de societatile de leasing, favorabila acestora din urma, undeva pana in luna decembrie a acestui an. Speranta noastra se bazeaza pe faptul ca avem incredere ca autoritatile responsabile cu reglementarea legala a acestei probleme nu doresc declansarea impotriva Romaniei a procedurii de infringement, ce ar urma in mod logic dupa avertizarea pe care tara noastra a primit-o deja de la Comisia Europeana. Asadar, asteptam sa fie luate masurile necesare pentru a elimina din legislatia TVA din Romania a prevederilor neconforme cu cadrul legal comunitar in domeniu. We started this article by saying that we hope for a favourable solution for leasing companies before December this year. We dare to hope because we are confident that the lawgiver does not want an infringement procedure to be launched against Romania, which is the logical next step after the notice that our country already received from the European Commission. For that reason, we expect that the necessary measures will be taken, so that the Romanian VAT legislation will be in line with the European legal framework. Daniel Anghel, Partener Diana Coroabă, Director PricewaterhouseCoopers Tax Advisors & Accountants S.R.L. 65 60184_file_interior_lucian_v9.indd 65 11/5/2012 9:22:00 AM
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Piaţa Instituţiilor Financiare Ne
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60184_file_interior_lucian_v9.indd
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Ordinul nr. 27 din 27.12.2011 - pen
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Antoaneta Curteanu Presedintele ALB
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lutii viabile de rezolvare a confli
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De la istoria leasingului si a cred
Page 13 and 14: finantare a vietii cotidiene a unei
Page 15 and 16: Leasingul in prima jumatate a secol
Page 17 and 18: cu mobilizarea americanilor pentru
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Page 25 and 26: activitate. In timp ce dezvoltarea
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Page 31 and 32: Evolutia pietei de leasing financia
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Page 53 and 54: New Credit Granted by Marital Statu
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Page 57 and 58: Criminalitate de Business Intrebare
Page 59 and 60: se expuna incalcarii anumitor preve
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Page 63: pentru a evita astfel plata TVA la
Page 67 and 68: Provocări curente privind aplicare
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Page 71 and 72: ea justă sau fluxurile de trezorer
Page 73 and 74: Acoperirea fluxurilor de trezorerie
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Page 77 and 78: Achiziția unui portofoliu de crean
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Page 83 and 84: VI. Texte legislative pentru IFN-ur
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Page 91 and 92: ORDER No. 25/2011 of the National B
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CHAPTER VI Reporting requirements A
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categories, as defined in RNTR 2, e
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(3) The tax reduction rate, provide
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the time when this Law takes effect
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Annex No. 2 - Pollution tax rates,
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Annex No. 3 - pollution tax rates,
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Annex No. 5 - Additional pollution
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(3) The amounts shall be refunded b
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“l^1) 50% of the costs of road mo
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The cancellation will be effective
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