Peculiarities of the legal regime of financial lease of fixed assets in Russia and abroad

Abstract

The article studies financial lease as a technology of entrepreneurial project investment and the basis of its legal regulation in Russia and some foreign countries. The relevance of the development of financial lease agreement in Russia is emphasized, due to the not quite favorable condition of equipment, machinery and transport in organizations, as well as the shortage of working capital, which significantly hampers the purchase of modern equipment. In this regard, the selected research topic is characterized by social, legal and economic significance. Special attention is paid to the financial lease as a technology of entrepreneurial project investment. The author considers the composition of subjects, contractual form, as well as liability for violation of the terms of financial lease of fixed assets. The procedure of conclusion, execution, amendment, termination of the contract of financial lease of fixed assets, the procedure of dispute resolution is studied. The methods of ensuring the fulfillment of obligations under the contract of financial lease of fixed assets both of unique character and based on the norms of general action are established