Правовая природа лизинга и исторические аспекты его развития
The legal nature of leasing and the historical aspects of its development

Summary/Abstract: Leasing is rather a new phenomenon in the field of the contract law which gains the increasing popularity nowadays. There is still no consensus concerning the legal nature of leasing in legal and economic literature. Some consider that leasing indisputably has been distinguished from institute of rent, others - that leasing is one of crediting forms. Considering increase in demand for services of the leasing companies, issues of legal regulation of leasing model of the contractual relations are the most relevant. This article reviews the legal nature of main leasing types – financial and operational, and historical aspects of its development. As well opinions of some authors on the legal nature of leasing are given and analyzed in this article and the standards of the Commercial law of the Republic of Latvia regulating the leasing contract are considered.

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