Judgment of the Court (Seventh Chamber) of 17 July 2014. # BCR Leasing IFN SA v Agenţia Naţională de Administrare Fiscală - Direcţia generală de administrare a marilor contribuabili and Agenţia Naţională de Administrare Fiscală - Direcţia generală de soluţionare a contestaţiilor. # Reference for a preliminary ruling: Curtea de Apel Bucureşti - Romania. # (VAT - Directive 2006/112/EC - Articles 16 and 18 - Financial leasing - Goods under a financial leasing contract - Non-recovery of those goods by the leasing company after the termination of the contract - Missing goods. # Case C-438/13.
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