| Abstract | U ovom radu istražena je problematika ugovora o leasingu. Njegova popularnost je došla kasnije nego u drugim zapadnim zemljama ponajviše zbog drugačijeg sistema države, ali nakon osamostaljenja, leasing, a sa njime i ugovor o leasingu postaje sve popularnija vrsta financijskog ugovora. Zakonom o leasingu koji je donesen 2006. godine regulirana su pitanja vezana za ugovor o leasingu (sudionici, njihova prava i obveze) s velikim naglaskom na leasing društva (dobijanje dozvole, financijsko izvještavanje, nadzor nad poslovanjem). Zakon o leasingu je u međuvremnu imao izmjenu, nova verzija usvojena je 2013. godine.
Leasing društva su nakon njihovog reguliranja Zakonom o leasingu u velikom postotku prestala sa radom, a drastično smanjenje je vidljivo u Grafikonu 1. Usprkos tome leasing društva su novim izmjenama Zakona još strože regulirana, odluka sa kojom se ne slažu stručnjaci jer ne vide opravdane razloge za takvo ponašanje.
Klasifikacija leasinga je proširena novim izmjenama. Prije je zakon o leasingu poznavao razliku između financijskog i operativnog leasinga. Novim Zakonom dodana je podjela po broju sudionika ugovora o leasingu, a dijeli se na izravni, neizravni te povratni leasing. Uz to u praksi postoje mnoge druge vrste klasifikacija leasing ugovora. |
| Abstract (english) | This paper deals with the issues of the leasing contract. Its popularity came later than in other Western countries, mostly due to a different state system, but after independence, leasing, and with it, the leasing contract became an increasingly popular type of financial contract. The Leasing Act, which was adopted in 2006, deals with leasing contracts (participants, their rights and obligations) with a major emphasis on leasing companies (licensing, financial reporting, business supervision). The leasing law was amended in the meantime, the new version was adopted in 2013.
Leasing companies have ceased to operate after their regulation of the Leasing Act, and a drastic reduction is evident in Chart 1. Despite this, leasing companies are even more strictly regulated by new amendments to the Act, a decision which is not agreed by experts because they do not see justified reasons for such behavior.
Leasing classification has been expanded with new changes. Previously, the leasing law knew the difference between financial and operational leasing. The new Act has been added to the number of leasing contract participants and is divided into direct, indirect and sale and lease back. In business practice, there are many other types of leasing contracts. |
