Loan Agreement Between Individuals: Problems of Theory and Practice

This article examines loan agreements between individuals from a theoretical and practical perspective. It analyses key legal institutions and identifies the main problems faced by parties to such relationships. It explains the concept of a loan agreement, examines its characteristics and causal features, including doctrinal approaches to the interpretation of civil law norms. The difficulties of proving the existence of a loan, controversial issues of interest application and risks of fictitiousness, as well as the peculiarities of judicial practice and tax consequences are assessed. Recommendations are formulated to minimise risks and improve law enforcement mechanisms.