Fiscal and Book-Keeping Issues Regarding Financing Through Leasing System in European Context

The legislative modifications, both in accounting/book-keeping and fiscal manner, influenced the leasing which is known in our country as a modern financing technique for investments, beeing thus an alternative of economical entities financing. Starting from the rules imposed to nobanking financial institutions which evolve the credit activity through leasing, related to organization and their operation, in this work i will try to do a parallel between the topic registration accounting system and the system used before the 1 st january 2006, both to lodger and to owner, by studing the influence made on the balance sheet situations and the account of profit and loss, pointing also the taxing dificulties appeared same time with Romania adherence to European Union, related to profit taxation, value added tax, and the local duties, to the entities level which achieve leasing operations or acquire fixed assets in leasing conditions.