Nataliya E. Kovalenko, Kseniya E. Kovalenko
The article is devoted to the study of the history of the concept of leasing. Analyzed legal nature of the leasing contract. This article considers the legal regulation of the leasing agreement, including aircraft leasing. Under the leasing agreement, the lessor undertakes to acquire the property of the lessee specified by the lessee from the seller's seller and to lease it to the lessee for business purposes for a fee. The leasing agreement may provide that the choice of the seller and the acquired property is carried out by the lessor. Then the lessor, on the basis of a contract of sale, acquires property that becomes the subject of leasing. After this, leasing relations arise between the parties to the lease - the acquired property is transferred to the lessee for temporary possession and use. It must be borne in mind that the seller of property cannot be both a lessor at the same time, and a lessor as a seller of property. Meanwhile, an organization within the same leasing legal relationship can simultaneously act as a seller and a lessee.
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