THE OBJECT OF LEASING OPERATIONS
Journal Title: Challenges of the knowledge society ( Provocari ale societatii cunoasterii ) - Year 2017, Vol 9, Issue 11
Abstract
The leasing operation according to article 1, paragraph (2) of Government Ordinance 51/1997 covers movable or immovable property by their nature or which become movable by destination and by the definition of the leasing operation that the legislator offers in the same law, the leasing operation appears to be reduced to signing a lease agreement. But as practice proves, and recognized by part of the legal doctrine, leasing operations cannot be reduced only to the conclusion of the lease agreement. If the lease agreement represents the materialization of the will of the parties (lender and user), it is fact only a stage (final stage) of several operations that precede and accompany the leasing operations along their development. It is recognized in the doctrine that within the leasing operations we have a sequence of operations and contracts without which the final act, namely the lease agreement would not exist. We are referring to the sale-purchase contract signed by the financier with the supplier of goods, the mandate contract of the financier concluded with the user and the actual funding contract, the last two coexisting in the wording of the lease agreement. Through the study developed, we aimed to individualize concretely the specific subject of each of these legal operations, with the intention of consolidate the own identity of the lease agreement and of the leasing operations implicitly.
Authors and Affiliations
Raluca Antoanetta TOMESCU
THE HYSTORICAL, PHILOSOPHICAL AND LEGAL FUNDAMENTALS OF COMBATING UNFAIR COMPETITION
Unfair competition is abuse. It is abuse against freedom of competition. Abuse against freedom of initiative and freedom of commerce. Who shall obey the laws of honour and probity? Who has the obligation to do it? Fair b...
PROPERTY AND FREE INITIATIVE IN ECONOMY
The property is a subject that has been and it is studied by specialists from the economics, philosophy, law, history fields etc. It is natural to be a subject of attraction since the property is an essential preconditio...
ALTERNATIVE FUNDING THECNIQUES. COMPARATIVE ANALYSIS
The main objective of this paper is to highlight the dynamics, diversity and especially the availability of an alternative financial market, developed outside of the traditional banking system, on online trading platform...
HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING: A HISTORICAL PERSPECTIVE
The two paradigms about the accounting valuation systems are discussed: historical cost accounting and fair value accounting. The advantages and disadvantages of the historical cost accounting and fair value accounting i...
BEATING BANKS THROUGH KNOWLEDGE
In Romania, in the last decade, a significant number of solutions favorable to consumers with foreign currency denominated loans were obtained in courts against the banks or non-bank financial institutions. The judges no...