Lessor not liable to VAT charge on deemed supply when cars cannot be repossessed

This case concerned what happens when lessees breach the terms of their contracts which are then terminated but the lessor is unable to repossess the cars. The ECJ has held that there is no deemed supply by the lessor in respect of the assets being used otherwise than in the course of the business (SC BCR Leasing IFN SA (C-438/13)