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The article analyzes the legislation on financial rent (leasing), reveals the legal nature of the contract, determines its place in the system of civil law contracts. The real will of the parties to a financial lease agreement is directed to the acquisition of property at the expense of borrowed funds, the return of which the lender receives in the form of rental payments calculated in the same way as the calculation of payments for the use of credit. The analysis of the legal nature of parties’ relations to a financial lease agreement makes it possible to attribute this agreement to loan agreements. It argues the need to improve the legislation on financial leases, in which relations that develop in connection with the conclusion of a financial lease agreement, require special legal regulation that takes into account the dual nature of the contract. |