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Russel Piotr (Szkoła Główna Handlowa w Warszawie)
Consumer lease development in Poland : legal determinants
Journal of Management and Financial Sciences, 2012, vol. 5, nr 9, s. 105-114, rys., bibliogr. 6 poz.
Leasing, Opodatkowanie leasingu, Prawo rzeczowe, Leasing konsumencki
Leasing, Leasing taxation, Property law, Consumer leasing
Lease transactions have been concluded in Poland for over 20 years. The lease market has developed primarily in the segment of investment goods used within the conducted business activity. In comparison with the European lease market, the lease transactions whose lessees are consumers are all the time marginal in relation to the whole lease market. The article is aimed at the synthetic presentation of legal determinants related to the consumer lease, with particular attention to the regulations of 2001 changing the principles of taxing lease agreements in which the lessee is a physical person not conducting business activities. (original abstract)
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Full text
  1. Act of 12 May 2011 on consumer loan, "Journal of Laws" 2011, No. 126, item 715.
  2. Act of 25 March 2011 on limitation of administrative barriers for citizens and entrepreneurs, "Journal of Laws" 2011, No. 106, item 622.
  3. Bobrowicz A., Kto skorzysta na leasingu konsumenckim,
  4. Bucior D., Nowa ustawa o kredycie konsumenckim a umowa leasingu,
  5. Krzak J., Ograniczanie emisyjności pojazdów w transporcie drogowym. Pojazdy hybrydowe i elektryczne w Polsce - perspektywy i bariery rozwoju, [w:] Polityka klimatyczna, red. M. Sobolewski, "Studia BAS", No. 1/2012.
  6. Pogroszewska M., Auta na prąd bez zachęt podatkowych, "Rzeczpospolita" of 4 November 2011.
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