Soarta facilităţilor vamale prevăzute de O.G. nr. 51/1997 privind operaţiunile de leasing şi societăţile de leasing după 1 ianuarie 2007

Asistent univ. drd. Sergiu POPOVICI

Facultatea de Drept, Universitatea de Vest din Timişoara

Summary:

The Romanian legislator has shown an important amount of concern in the development of financing techniques like the lease, which is why Government Ordinance no. 51/1997 and the Fiscal code initially stipulated important advantages for all parties involved: supplier, lessor and lessee. Currently, the fiscal advantages are minimal, and the customs facilities, even though they haven’t yet been completely repealed, are applicable only if compatible with European customs legislation.

The purpose of this paper is to analyse whether Romanian lessees an lessors may still benefit from some of the customs facilities in international leasing transactions according to article 27 of Government Ordinance no. 51/1997, what these facilities are, and how they may be...