UWARUNKOWANIA PRAWNE I EKONOMICZNE LEASINGU W POLSCE
LEGAL AND ECONOMIC CONDITIONS OF LEASING IN POLAND

Summary/Abstract: The leasing contract is based on the construction of a payable use of things by the user, withoutownership. Throughout the duration of the contract, the thing remains the property of thefinancing party (in a civil-law sense) securing owner’s interests, while the user, when payinglease installments and not purchasing the used item, uses it for its business purposes. Theleasing contract is a contract named, whose essentialia negotti are regulated in the Civil Code.A leasing contract is a special type of contract for the use of things, a contract located directlyin the Civil Code under the provisions on lease and tenancy. The regulation of the leasingagreement is based on the provisions of a dispositive nature.

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