Economics/7. Accounting and audit

R. Abdullina

Kostanayskiy state university the name of And. Baytursynova, Kazakhstan

The essence of the lease

The notion of a lease agreement and its legal regulation
Lease agreement recognizes civil contract, whereby the lessor agrees to give the tenant a certain property for temporary possession and use or for temporary use, and the tenant must pay the landlord for this rental. While fruit production and income received by the lessee as a result of use of the leased property in accordance with the contract, are his property.

Last position corresponding norms establishing a general rule accessories revenues derived from the use of property by a person (non-owner) using the property legally.
In GC lease agreement a separate chapter, which includes more than sixty articles. The structure of this chapter is based on the same principle as that of the other heads of the Civil Code regulating the complex contracts that have their certain types of contractual obligations (sales, contract and some others), first lays down the provisions that are common to all types of lease agreement and then - special rules apply only to the corresponding type of lease (rental, vehicle hire, rent of buildings, rental companies, financial lease).

These types of lease and rental agreements of certain types of property are regulated as follows: general provisions apply to lease them subsidiarity, ie only if special rules about these treaties do not specify otherwise.
It should be noted, giving the concept of the lease based on the fact that the contract is a standard independent kind of contractual obligations, such as a sales contract, work contract, etc. At the same time CC eliminates the use of this agreement in a manner contrary to the nature of the contractual obligations, as was the case previously. The lease agreement is considered more as a special organizational and legal forms of business (so-called rental company) or a means of "denationalization" of the economy. Formed in the early 90-ies The twentieth century. look at the lease as one of the methods of privatization of leased state or municipal property lease labor collectives of enterprises currently has no right to exist. Fundamentals of Legislation of the USSR and the Union Republics lease allowing the use of the lease for the privatization of property owned by the state or municipal property , declared inapplicable in the territory .

On returning to the family lease contractual obligations evidenced by the terminology used in the GC when the landlord called both the landlord , the tenant - the tenant , and the contract - the contract of tenancy. Returning to the concept of lease ( tenancy ) , you can select some inherent traits that can consider this agreement as an independent type of civil contracts . First, referring to tribal affiliation lease ( tenancy ) - it belongs to the category of civil contracts for the transfer of property - it should be noted that the transfer of property by the lessor ( landlord ) is not accompanied by the transfer of ownership on this property to the lessee ( tenant ) and the last gets the property only in the possession and use or use only . This circumstance may serve as a sure sign that distinguishes a lease from such contracts , such as sale, exchange , loan. Noteworthy is also the fact that in contrast to the pre-revolutionary Russian civil law lessee ( tenant ) is endowed with not only the right to use the received rental property - it belongs to the general rule and the right of possession of the said property . In other words, he is able not only to extract the useful properties of the leased property , but they have to be his own title . In those situations where the operation of the corresponding property can be carried out without owning the latest , the tenant is sufficient to obtain the property for use ( for example , the owner , retaining possession of the building , conveys to the lessee the right to use certain premises) .

Use of property when renting necessarily involves its exploitation by the tenant, with the last assignment fruit production and income derived from the use of the leased property. This quality is different from the lease contract for the provision of paid services, which can be coupled with a temporary use of property of the performer with the customer, the interest of which, however, is reduced to obtaining services such as excluding the possibility of assigning fruit production and income that gives enjoyment respective property.

Giving tenant status title owner makes best to solve the problem of protecting his rights and legitimate interests related to the leased property. This refers to giving him as the titular owner of proprietary legal ways to protect against infringement by third parties on the leased property. Right to reclaim the property from unlawful possession (replevin), as well as to protect the rights violations, non-custodial ownership (negatory lawsuit), belong to a person, although not the owner, but possesses the property on the grounds provided by law or contract. Giving tenant status title owner allowed the legislator also provide further his rights by using another element of proprietary legal relations, namely, the right route. This idea is implemented by incorporating GK special rule for the fate of the lease at the transition of ownership of the leased property. Transfer of ownership of a limited property rights to the leased property to another person is not grounds for modification or termination of the lease.