|Opis:||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.|