Mednarodni leasing

magistrsko delo

Filip Breznik (Avtor), Renato Vrenčur (Mentor)

Povzetek

Pogodba o leasingu je inominatna pogodba, ki v slovenskem pravnem redu ni zakonsko normirana oziroma urejena kot posebni pogodbeni tip, enako kot v večini pravnih redov. Obstajajo različna stališča o tem, ali bi bilo možno pogodbo o leasingu podrediti pod katero od zakonsko urejenih pogodb. Eden izmed prevladujočih razlogov, ki govori proti možnosti podrejanja pogodbe o leasingu pod zakonsko urejene nominatne pogodbene tipe je ta, da se, kot že rečeno, pogodba o leasingu pojavlja v raznovrstnih različicah (modalitetah), ki jo oblikujejo zahteve poslovne prakse. Te različice (modalitete) pogodbe o leasingu pa se ne razlikujejo le v podrobnostih, temveč gre tudi za pogodbe z različno pravno naravo. Za pravilno opredelitev pravne narave leasinga je treba ločiti pravne in ekonomske elemente posla. Ekonomske značilnosti pogodbe, posebej način financiranja, govore le o kavzi pogodbe, ne pa o njeni pravni naravi. Pravno gledano gre za inominatno pogodbo civilnega prava, za katero uporabljamo pravila, ki veljajo za klasične nominatne pogodbe civilnega in gospodarskega pogodbenega prava. V pogodbah o finančnem leasingu, ki se pojavljajo v vrstah različic, se prepletajo elementi najemne in prodajne pogodbe. Pri presoji pravne narave konkretne pogodbe je zato ob upoštevanju tipološke pogodbene svobode treba izhajati iz dogovora strank v konkretnem pogodbenem razmerju. Mednarodni leasing se je skozi leta v praksi dodobra uveljavil kot pomembna oblika mednarodnega financiranja storitev in dobrin. Kljub temu pa je mogoče zaznati vsesplošno pomanjkanje informacij, literature, strokovnih monografij in ostalih relevantnih podatkov na temo mednarodnega leasinga, kar lahko zavira še uspešnejšo uveljavljanje navedene oblike financiranja v praksi, oziroma usmerja gospodarske subjekte proti ostalim oblikam financiranja. Pri mednarodnem leasingu gre za postopek mednarodne transakcije, kjer se pravica do uporabe predmeta leasinga prenese neposredno ali posredno od lastnika/leasingodajalca (neposredni ali posredni leasing) iz enega pravnega reda, do uporabnika/leasingojemalca iz drugega pravnega reda, brez spremembe lastninske pravice na predmetu pogodbe, za pogodbeno določeno časovno obdobje, v katerem pride do polne amortizacije opreme, dane v leasing. Temeljna obveznost leasingojemalca v tem obdobju je plačevanje leasinških obrokov napram lastniku/leasingodajalcu. Magistrsko delo sistematično obravnava in primerja instituta domačega in mednarodnega leasinga. Zaradi boljšega razumevanja slednjega, je bralcu podrobno predstavljena temeljna zasnova in razvoj instituta leasinga, prikaz njegovih pojavnih oblik in razvrstitev le teh. Osrednji del magistrskega dela predstavlja analiza instituta mednarodnega leasinga, ki je v teoriji in praksi zelo skromno raziskan. Bralcu skuša na zgoščen način predstaviti ključne teoretične koncepte samega instituta, njegovo zgodovino uporabe, in tudi različne pojavne oblike, ki so se razvile v mednarodni poslovni praksi.

Ključne besede

mednarodni leasing;leasing;pogodba o leasingu;mednarodno finančno pravo;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2021
Tipologija:	2.09 - Magistrsko delo
Organizacija:	UM PF - Pravna fakulteta
Založnik:	[F. Breznik]
UDK:	347.453.3(043.3)
COBISS:	86546435
Št. ogledov:	408
Št. prenosov:	85
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	International leasing
Sekundarni povzetek:	A leasing contract is an innominate contract, which is not regulated by law or regulated as a special type of contract in the Slovenian legal order, as in most legal orders. There are different views on whether the leasing contract could be subordinated to any of the statutory contracts. One of the prevailing reasons against the possibility of subordinating the leasing contract to the statutory nominee contract types is that, as already mentioned, the leasing contract appears in a variety of variations (modalities) shaped by the requirements of commercial practice. These variations (modalities) of the leasing contract do not only differ in their details but are also contracts of a different legal nature. To correctly identify the legal nature of a lease, it is necessary to distinguish between the legal and economic elements of the transaction. The economic features of the contract, in particular the method of financing, speak only of the contract's covenant, not of its legal nature. Legally speaking, it is an innominate contract governed by civil law, to which we apply the rules applicable to classic nominate contracts governed by civil and commercial contract law. Finance lease contracts, which come in several variations, intertwine elements of a lease and a sale contract. In assessing the legal nature of a particular contract, it is therefore necessary, having regard to the typological freedom of contract, to take account of the agreement of the parties in the particular contractual relationship. Over the years, international leasing has become well established in practice as an important form of international financing of services and goods. However, there is a general lack of information, literature, expert monographs, and other relevant data on international leasing, which may hinder the more successful implementation of this form of financing in practice, or steer economic operators towards other forms of financing. International leasing is an international transaction process where the right to use the leased asset is transferred directly or indirectly from the owner/lessor (direct or indirect leasing) in one jurisdiction to the user/lessee in another jurisdiction, without any change in the ownership of the asset, for a contractually defined period of time during which the equipment leased is fully depreciated. The lessee's primary obligation during this period shall be to pay the lease instalments to the owner/lessor. The master thesis systematically discusses and compares the institutes of domestic and international leasing. In order to provide the reader with a better understanding of the latter, the basic conception and development of the leasing institution is presented in detail, as well as an illustration of its various forms and their classification. The main part of the Master's thesis is an analysis of the international leasing institution, which has been very little researched in theory and practice. It attempts to provide the reader with a concise presentation of the key theoretical concepts of the institute itself, its history of application, and the various forms that have developed in international business practice.
Sekundarne ključne besede:	international leasing;leasing;leasing contract;international financial law;
Vrsta dela (COBISS):	Magistrsko delo/naloga
Strani:	41 str.
ID:	13392294