A Locação Financeira
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  • A Locação Financeira

A Locação Financeira (Descontinuado)

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INTRODUÇÃO

As páginas que se seguem visam compreender o instituto da locação financeira no seu duplo aspecto contratual e societário. Ou seja: enquanto contrato que é celebrado por um certo tipo (eventualmente ...) de sociedades.

O ponto de partida é constituído pelo modo-de-ser do contrato. O Direito oferece à procura dos agentes económicos (famílias e empresas, sobretudo) um conjunto de instrumentos jurídicos, susceptíveis de serem utilizados numa vasta gama de combinações, satisfazendo outras tantas necessidades económico- financeiras.

Haverá, assim, que começar por descrever a oferta, feita pelo Direito, da locação financeira. Por outras palavras: indicar-se-á como, para além dos instrumentos tradicionais - "máxime", compra e venda e locação - há outros disponíveis para construir juridicamente certas formas de utilização dos bens.

E corno a procura configurou alguns desses instrumentos de certa forma - susceptível aliás de variações - a que se convencionou chamar-se locação financeira (leasing, crédit-bail, etc.). Da combinação, pois, da procura, determinada por necessidades de ordem económico-financeira, e da oferta de determinados instrumentos jurídicos - ou, se quisermos, de um certo campo do Direito das Obrigações - nasceu a locação financeira.

Com o modo-de-ser determinado pela procura; com a estrutura moldada pelos instrumentos, pelos conceitos jurídicos, julgados, de entre os disponíveis, como os mais adequados aos fins em vista.

O presente estudo começará por versar os aspectos indicados. Atingindo-se, como se pretende e se espera, a definição do modo-de-ser jurídico do contrato, que determinará as bases gerais da sua regulamentação jurídica.

Seguidamente, serão analisados os aspectos fiscais do contrato. Não que se vise, com esta última análise, rever, eventualmente alterando-o, o regime jurídico fixado. Será, antes, deste regime jurídico que decorrerão as normas fiscais. Contudo, a análise destas, para além do seu valor próprio - o regime jurídico do contrato não será completo sem elas - permitirá uma re-análise dos pressupostos noutra óptica.

Finalmente, numa segunda parte, estudar-se-ão as exigências que devem ser postas às entidades que celebram tais contratos, pelo lado do "locador-financeiro".

Tentar-se-á responder a perguntas como as seguintes: deverá criar-se um tipo especial de sociedades às quais se reserve o contrato de locação-financeira?

Qualquer pessoa, singular ou colectiva, poderá ser locadora? Etc.

Terminando-se com a proposta das bases gerais do regime jurídico a que devem ficar sujeitas as entidades locadoras.

5606939007230

Data sheet

Publisher
AAFDL EDITORA
authors
Diogo Leite de Campos
Reference
5606939007230
Pages
187
Editing Place
Lisboa (2012)
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