Utrata przedmiotu leasingu z jednoczesną zapłatą ekwiwalentu a sprzeniewierzenie (art. 284 § 2 k.k.)
Loss of the leased item with simultaneous payment of the equivalent and embezzlement (Article 284 § 2 of the Penal Code)

Summary/Abstract: This study is devoted to the issue of the crime of embezzlement in a situation where a leased item is lost. The analysis of the provision on criminal liability cannot disregard the essence of the civil leasing contract. This applies to a situation in which the value of the purchase of the leased item is settled under a contract with one user. Well, in the event of loss of the leased item for reasons other than those attributable to the financing party, the leasing contract expires and the user is obliged to pay all remaining leasing installments. The loss of the leased item then prevents the financing party from settling the benefits that he could have achieved by selling the leased item and leasing it to a new lease. In some situations, the insurance company may refuse to pay compensation, and therefore it will not be included in the beneficiary’s liability. If, as a consequence of the loss of the leased item, the user fulfills his obligation and pays the financing party the equivalent of all installments remaining until the end of the contract, despite the loss of the leased object, the economic interest of the financing party is not affected. It should be noted that the user has the prospect of acquiring ownership of the leased item, and the financing party is never interested in the physical possession of the item, but in receiving the equivalent for this item and earnings in connection with financing its purchase. According to the presented view, there is no criminal liability for embezzlement.

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