Insolvenţă. Tabel preliminar de creanţe. Contract de leasing operaţional/contract de leasing financiar reziliat anterior datei deschiderii procedurii insolvenţei. Incidenţa prevederilor art. 105 alin. (3) din Legea nr. 85/2014

Insolvency. Preliminary table of claims. Operational leasing contract/financial leasing contract terminated prior to the opening date of insolvency proceedings. Applicability of article 105 para. (3) of Law no. 85/2014

Abstract

Given the essential distinction between the two types of leasing, namely that operational leasing involves exclusively a rental of the vehicle, with the user's obligation to return it upon contract termination, while financial leasing, besides vehicle rental, also involves a sale with payment in installments - financial leasing rates incorporating not only the value of vehicle use but also part of the asset's value, with the user having the right to opt for purchasing the asset at the end of the contract - although article 105 para. (3) of...