Leasing in Small and Medium Size Enterprise
Languages of publication
The article defines the concept of leasing concentrating especially on the tax law. It analysis the most common object of leasing - a car. The article presents both operative and capital leasing and concerning legal changes in taxation in 2004-2005 period, as well as VAT changes in car leasing. There were five periods of different legal conditions in car leasing.
Publication order reference
CEJSH db identifier