Cadrul normativ cu privire la leasingul financiar în statele cu o evoluţie bogată a leasingului financiar [Articol]

Abstract

The states where the leasing activity is wide-spread do not necessarily have special legal regulations in this respect. In many countries leasing operations are regulated by general civil or commercial legal provisions, as well as the tax and accounting regulations on leasing. However, there are many countries where leasing operations are regulated by a special law. But even in this case legal regulations are not uniform. The difference lies in various understanding of leasing.