The Fixed Assets Held Based on a Leasing Contract, between Accounting and Taxation. Applying the Prevalence of the Economic Realm on the Judiciary

Abstract

By means of a particular approach, partially clarified at the level of accounting and tax rules, the article hereby presents the issues regulating the financial leasing operations. The issue of prioritizing the accounting – taxation relations is mainly addressed, pointing out the principle of the fiscal rule supremacy over the accounting one. With reference to the issue of freedom and compliance in the enterprise accounting and taxation, three practical solutions to the questions related to the connections between accounting, taxation and contentious administrative-tax matters are provided.

Keywords

• financial leasing
• the prevalence of the economic realm on the judiciary
• the treasury
• tax on the transport means
• import temporary acceptance
• customs regime
• tax exemption
• useful life