Povzetek: Poslovna praksa vrsto pogodb imenuje lizinške pogodbe. Nekatere od njih izpolnjujejo pogoje za zakupno (najemno) pogodbo po Obligacijskem zakoniku, po drugi strani pa specifične okoliščine finančni lizing oddaljujejo od zakupa. Prispevek analizira te okoliščine (predmet lizinga, ki ga lizingodajalec kupi zaradi sklenitve lizinške pogodbe, specificira lizingojemalec; lizinško nadomestilo se določi glede na lizingodajalčeve stroške nakupa predmeta). Prispevek pritrjuje stališču, da ima finančni lizing naravo zakupne pogodbe, vendar pa posebne okoliščine pri finančnem lizingu zahtevajo uporabo posebnih pravil. Podaja izhodišča za uporabo pravil pri vprašanjih, ki ne omogočajo podreditve pod zakupno pogodbo.
Ključne besede:pogodba o finančnem lizingu, pravna narava finančnega lizinga, zakupna pogodba s finančnim namenom, prodaja na obroke, Konvencija UNIDROIT o mednarodnem finančnem lizingu
Title: Financial Leasing Contract
Abstract:Business practice uses the term leasing/lease for a number of contracts. Some of them qualify as the lease contract, as is regulated in the Code of Obligations. However, the specific characteristics of financial leasing varies from the lease contract. This article analyses its relevant characteristics - lessor buys goods on specifications made by the lessee, the goods are acquired by the lessor in connection with the lease agreement, the rent is calculated according to the lessor''s cost of purchasing item. The article affirms the view that financial leasing has the nature of a lease, but that specific circumstances on the financial leasing side require the application of specific rules. The article also presents the basis for applying the specific rules to cases that do not allow subordination under a lease contract.
Keywords: financial leasing contract, legal nature of financial lease, lease with financing purpose, credit sale, UNIDROIT Convention on International Financial Leasing
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