Windows SQL Server 2012 & 2014 License Compliance

We Need some clarification on license compliance from an expert with MS licensing.

we purchased a new server with Server       2012 R2 Standard and SQL server 2014 with (45) SQL Server 2014 User CALs.
It also came with a SQL Server 2013 Downgrade, we decided to downgrade and use the 2012 version rather than the new 2014 version to try and limit any issues.

Our question is, do we need to purchase 45 SQL Server 2012 user cals? or are the 2014 User CALs we have compliant with SQL server 2012?

Also, this server is only going to be hosting a SQL database and not used for anything else. From what I've researched we only need the SQL Server User CALs for the number of users connecting to the database, so we won't need to purchase additonal Windows Server 2012 User CALs.
Is this assumption correct?
John JAsked:
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Cliff GaliherCommented:
Advice given in a forum is not going to protect you legally if the advice was bad. So suggestion #1, call Microsoft. Their presales team is adept at these questions.

On to the rest. SQL CALs also have downgrade rights. So 2014 CALs cover 2012, but not vice versa.

 You *do* need windows CALs. Any connection by a user needs a CAL, even if that connection is only a SQL connection (or exchange, or Lync, or SharePoint.) Nowhere was there an exclusion for the type of service offered.

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John JAuthor Commented:
Thank you for your response, I will confirm with MS.
John JAuthor Commented:
Another question, If we have (2x) Servers running Server 2012 so we need to purchase user/device CALS for both or can we use the 2012 User/Device CALs for both.

So I need 45 User CALs for Server #1 running Server 2012, and I need 45 User CALs for Server #2 running Server 2012.
Do i need to purchase 90 user CALs or can I just use 45 user CALs for both?
Cliff GaliherCommented:
Vitor MontalvãoMSSQL Senior EngineerCommented:
It's better you confirm with Microsoft but I think you can use the 45 CALs on the SQL Server 2012 since the licensing is not related to the version (2012 or 2014) but the edition (Developer, Standard or Enterprise).
Also the CALs are by SQL Server instance and not by server but once more, confirm with Microsoft.
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