Finansinės nuomos sąvoka pagal Lietuvos Respublikos civilinį kodeksą.

Abstract

During the recent years the demand for the leasing services in Lithuania has remarkably increased. At the same time the importance of the issues related to regulation of leasing relations has increased. The rapid development of the leasing relations requires not only solutions for arising practical problems, but also encourages the analysis of leasing and the related legislation from the scientific point of view. This article deals with the concept of „financial leasing“ provided in the new Civil Code of the Republic of Lithuania, as well as its comparative analysis with the foreign legal acts regulating financial leasing. The purpose of this article is to define the main elements of the concept of „financial leasing“ set by the Civil Code of the Republic of Lithuania that reveal the essence of financial leasing. The article also discusses other elements of this concept and their importance.