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Tax aspects of finance and operating leases
 Machek, Jan ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The present thesis analyzes the statutory regulation of leasing transactions in the Czech Republic, both from the perspective of the general legislation and from the perspective of the tax laws. Since operating and finance lease contracts are not classified under nominate (named) contracts in the Czech Civil or the Commercial Codes, the principal legal aspects of this commercial arrangement have been established largely by way of evolving judicial and business practice. The absence of the general legal regulation, particularly with respect to finance leases, has also had some important consequences for tax laws and their application. The thesis also describes the distinguishing features of finance leases compared to the general lease contracts. A thoughtful statutory regulation of leasing transactions would therefore bring about the much-needed legal certainty for all parties involved in and affected by lease contracts. The present thesis sets out both a thorough description of the current state of law with respect to lease contracts and puts forwards proposals on how to improve the enactments of law in future.
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See also: similar author names
1 Machek, Jakub
4 Machek, Jiří
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