134In everyday legal language, the concept of a ‘leasing agreement’ covers an agreement whereby one of the parties grants credit to the other party in order to finance the rental use of an asset of which the party granting the credit remains the owner and which the other party may, at the end of the agreement, return or purchase, it being specified that substantially all the rewards and risks of legal ownership are transferred to that other party throughout the term of the agreement (see, by analogy, judgment of 16 February 2012, Eon Aset Menidjmunt, C‑118/11, EU:C:2012:97, paragraphs 37 and 38).
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