In civil law, together with the obligations on the alienation of property referred to as a group of obligations on transfer of property for temporary use. They draw up a special legal, economic relations samostoya¬telnuyu group of barter, in which ram¬kah, economic or other needs of participants are met through the temporary transfer to them the relevant material goods. The subject of such relations, especially sta¬novitsya property that is not currently needed to sobst¬venniku may not need it in the future. Paying taxi imu¬schestvo temporary use to another person, the owner soh¬ranyaet it in business (economic) turnover, the related tax benefit income. Obligation to transfer imusche¬stva in use there by mutual agreement, ie. E. A contractual nature. The content of obligation to transfer imuschest¬va temporary use consists of the mutual rights and obya¬zannostey sides: on the transfer of property to the owner of the user to return the user of the property owner, keeping eto¬go property in good condition, as well as to pay his ispo¬lzovaniya .
Lease agreement - is the most common contracts obyaza¬telstv on the transfer of property in use.
This topic is relevant in that until recently this type of contract is widely used as one of the most effective forms of razgosuda¬rstvleniya socialist economy in our country, as one of the ways to strengthen the independence of the economic entities. Currently, the treaty devoted Chapter 34 of Part Two of the Civil Code.