Leasing is often used especially in the SME sector (micro, small and medium entrepreneurs). The popularity of this form of financing, despite the rather substantial costs, is primarily due to the fact that the company, not having its own financial resources for investment and having difficulty in obtaining bank loans, may benefit from the lease. In fact, the only collateral required here is a blank promissory note (other protection does not apply because the subject of the lease agreement remains the lessor's property), while banks charge relatively high security, examine the creditworthiness of companies and carefully analyze its financial situation. They also often, supervise the proper use of funds from the loan. All these limitations can be avoided choosing to purchase capital goods by leasing rather than a bank loan. Under conditions of considerable competition that prevails in the market, leasing gives SMEs the ability to implement new techniques and technologies promising high efficiency, without engaging their capital. Because they do not invest their own funds, lessee has the ability to make quick development decisions, which makes the unit more competitive. It can also carry out unexpected, but in certain conditions, profitable investments. This increases the liquidity of the company. Leasing, as a source of investment financing has many advantages for the lessee. The aim of the Authors is an attempt to analyze the legal and economic leasing business activity.
W artykule przybliżono instytucję najmu okazjonalnego lokalu mieszkalnego, uregulowaną w ustawie z dnia 21 czerwca 2001 roku o ochronie praw lokatorów, mieszkaniowym zasobie gminy i o zmianie kodeksu cywilnego (Dz.U. z 2023 r., poz. 725). Wskazano, kiedy umowa może znaleźć zastosowanie, jakie warunki wynajmujący musi spełnić, aby korzystać z ochrony, oraz jak wygląda cały etap zawierania umowy w trybie najmu okazjonalnego. Uwagę poświęcono także skutkom zawarcia umowy najmu okazjonalnego względem zawarcia typowej umowy najmu. W tekście zasygnalizowano także istotne elementy, na które należy zwrócić uwagę przy zawieraniu umowy – zarówno z perspektywy najemcy, jak i wynajmującego.
EN
The article presents the institution of occasional rental of residential premises, regulated in the Act of June 21, 2001 on the protection of tenants' rights, municipal housing resources and amending the Civil Code (Journal of Laws of 2023, item 725). It is indicated in the article when the agreement may be applicable what conditions the landlord must meet to benefit from the protection, and what the entire stage of concluding an occasional lease agreement looks like. Attention was also paid to the effects of concluding an occasional lease agreement compared to concluding a typical lease agreement. The text also indicates important elements that should be taken into account when concluding a contract - both from the perspective of the tenant and the landlord.
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