The sale and lease back method in leasing contract

In a globalizing world, investors tend to show profitability by making investments in line with developing technology. For investors who find it difficult to meet these investments from outside sources, a new financing method has been developed by the Legislator. Indeed, the sale and lease back method, which offers investors the opportunity to meet their own liquidity needs from their own resources, has many advantages for both the concerning firm (lessee), lessor and the national economy. Although the use of this method was prevented by the High Judicial Decisions, which caused many discussions during the abolished law no. 3226, the sale and lease back method was clearly regulated by the ' Leasing, Factoring and Financing Companies Law' dated 21.11.2012 and numbered 6361. and many doctrinal debates during the abolished law were precluded. In the first part of this study, in order to understand better the sale and leaseback method, the financial leasing agreement in which the contracted goods are obtained from the third party other than the contract shown by the lessee is mentioned. In the second and third parts of the study, the sale and lease back method, rights and obligations of the parties of the contracts established under this method are examined in detail. Finally, in the fourth part of this study, the advantages and disadvantages of sale and lease back method in termsof tax law, and in particular, the differences between the sale and lease back method and the classical leasing contract are discussed and important problems are tried to be solved in this context. Keywords: Financial Leasing, Sale and Lease Back Procedure, Contract, Turkish Law of Obligations, Turkish Tax Law