Finansinės nuomos ir tiesioginio lizingo santykis pagal Lietuvos Respublikos civilinį kodeksą.
After restoring restauration of the independence of the Republic of Lithuania on 11 March 1990, the market economy in Lithuania started to develop rather rapidly. However, for more than a decade the contractual relations of financial leasing were not regulated by special legal provisions. And only when the new Civil Code of the Republic of Lithuania came into force from 1 July 2001, the financial leasing was regulated threin as a separate type of agreement. Adoption of each new legal regulation encourages its analysis from the theoretical and scientific point of view, as well as the assessment and evaluation of its possible or present importance and impact on relations subject to regulation. Taking into consideration the variety and complexity of leasing relations, even having created the legal regulation of financial leasing in the contract law there remain may uncertainties starting with the conceptual distinction of these relations from other similar contractual relations and finishing with the solutions of separate problems that may or do arise in practice due to the existence of incompleteness and/or inconsistency of the legal regulations. The purpose of this article is to establish whether the direct leasing - one of the bipartite types of leasing - may be regarded as a type of the financial leasing in the light of the Civil Code of the Republic of Lithuania, as well as to evaluate the possible importance and impact of the provisions regulating financial leasing on the direct leasing relations. In order to evaluate the mentioned interrelation between the financial and direct leasing, this article first of all deals with the essence and the general understanding of the concept of the “financial leasing” under the Civil Code of the Republic of Lithuania, taking into consideration the practice and experience of foreign countries in regulation of financial leasing relations, as well as the provisions of UNIDROIT Convention on International Financial Leasing, adopted in Ottawa on 28 May 1988, which is prima facie dedicated to the regulation of classic triangle of international finance leasing relations in the contract law. By using the comparative, teleological and other scientific research methods, the article further reveals the purpose of the existing distinction between the financial and direct leasing under the legislation of foreign countries, as well as discusses the understanding of the direct leasing relations in the light of the Civil Code of the Republic of Lithuania, by addressing the relevant travaux préparatoires and the possible purpose of regulation of the direct leasing under the Lithuanian law and the need to distinguish the financial and/or direct leasing from other similar contractual relationship regulated under the Civil Code of the Republic of Lithuania.
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