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| Author: | Douvier, P.-J. Clement, C. |
| Title: | Cross-border leasing of equipment |
| Journal: | European Taxation
1995 : AUG, VOL. 35:8, p. 242-254 |
| Index terms: | FRANCE LEASING EQUIPMENT LEASING |
| Language: | eng |
| Abstract: | Leasing without a purchase option does not require a licence. In contrast, leasing in France is traditionally controlled by credit establishments whenever the leasing operations involved are so-called "credit-bail" transactions (leasing of assets for professional use with a purchase option). Such transactions, governed by the Law of 2 July 1966, may be effected only by licensed institutions. In the following article the main aspects of French leasing will be outlined and cross-border leasing transactions within France with respect to equipment. The leasing of real estate occupies a special place in France. The article does not deal with the leasing of real property as it will be covered in a separate article. |
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