Der Leasing-Vertrag: Wesen U. Inhalt Von Leasing-Verträgen
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Im Laufe der letzten vier Jahre sind in Deutschland eine Reihe von Leasing- Gesellschaften gegründet worden; sie haben zunehmend an Bedeutung ge- wonnen. Tages-und Fachpresse haben über ihre Tätigkeit ausführlich berichtet. Mit besonderem - oft kritischem - Interesse hat sich die betriebswirtschaft- liche Fachliteratur des Leasing-Verfahrens angenommen. Das mag nicht zuletzt auf dem alten kontinentalen Mi trauen gegen neue Geschäftsmethoden beru- hen, die aus den Vereinigten Staaten übernommen werden. Sollte Leasing wirklich - wie die Werbung der Leasing-Gesellschaften behauptete - die "völlig neue Investitions-und Finanzierungsmethode" sein, die wie ein Wun- dermittel auf einmal dem deutschen Unternehmer Rationalisierung, Moderni- sierung u. v. a. mehr ermöglichen würdei)? Der Schwerpunkt der Diskussion lag bisher auf betriebswirtschaftlichen und steuerrechtlichen Fragen. Mit den besonderen Rechtsfragen des Leasing hat sich weder die amerikanische oder englische noch die deutsche Rechtswissen- schaft eingehend befa t. Insbesondere ist noch nicht untersucht worden, welche Rechtsnatur der Leasing-Vertrag hat. Schon eine oberflächliche Betrachtung der von allen Leasing-Gesellschaften verwandten Allgemeinen Geschäfts- bedingungen (AGB), die Inhalt und Durchführung der Leasing-Verträge ab- schlie end regeln, zeigt, da es nicht möglich ist, den Leasing-Vertrag ohne weiteres als Mietvertrag zu betrachten, wie es in der betriebswirtschaftlichen Literatur getan wird, >. Der Leasing-Vertrag hat sich weit von der in den 535 ff. BGB vom Gesetz- geber konzipierten Form des Mietvertrages entfernt. Eine Aufgabe dieser Arbeit besteht darin, die Rechtsnatur des Leasing-Vertrages festzustellen.
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