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Taxation of real property and their transfer
Slezáková, Alžběta ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Alžběta Slezáková Zdaňování nemovitostí a jejich převodů 70 ABSTRACT "Taxation of real property and their transfers" The topic of the submitted thesis is a survey of historical and mainly current situation of legal regulation of property taxes in the Czech Republic, except the vehicle excise duty. Ownership, usage and transfers of real property are affected not only by real estate tax, gift tax, succession duty, real estate-transfer tax, but also by income taxes and VAT. Considering the extent of this topic, I decided to focus on the real estate tax primarily. Attention will be paid mainly to the transfer taxes (gift tax, succession duty, real estate- transfer tax) also, but limited to the extent necessary for determination of rights and duties of the taxpayers. The purpose of my thesis is to describe current legal regulation of the real estate tax and then to evaluate it. Partial aim of this thesis is firstly to point out the importance of the real estate tax revenues for the municipalities' budgets incomes. Secondly I would like to pick up the main advantages of the real estate tax and thirdly to suggest changes which might lead to optimization of the legal regulations of the real estate tax. The thesis consist of introduction, five chapters and conclusion. Chapter 1 defines basic concepts of taxes and...
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The burden of proof on the unlawful conduct of the health service provider
Slezáková, Alžběta ; Holčapek, Tomáš (advisor) ; Salač, Josef (referee)
The burden of proof on the unlawful conduct of the health service provider Abstract This thesis describes a burden of proof and the distribution of the burden of proof on the unlawful conduct of the health service provider between the parties to the dispute. Particular emphasis is put on cases in which patient as party burdened by the burden of proof is unable to prove unlawful conduct of the health service provider or other elements of the obligation to pay damages because the health service provider violated his obligation to properly maintain medical records. This thesis is composed of eight chapters. Chapter One is introductory and describes the civil liability which can arise out of the provision of health services. It presents cases of strict liability and also liability for fault. Chapter Two deals with the unlawful conduct of the health care service provider. Besides the general introduction, attention is paid to medical malpractice and other typical cases of unlawful conduct related to the provision of health services. Chapter Three examines other elements of the obligation to pay damages in cases of medical malpractice. Chapter Four deals with the procedural obligations of the parties to the dispute, especially with the duty of assertion and evidence and the burden of assertion. Chapter Five is...
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Taxation of real property and their transfer
Slezáková, Alžběta ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Alžběta Slezáková Zdaňování nemovitostí a jejich převodů 70 ABSTRACT "Taxation of real property and their transfers" The topic of the submitted thesis is a survey of historical and mainly current situation of legal regulation of property taxes in the Czech Republic, except the vehicle excise duty. Ownership, usage and transfers of real property are affected not only by real estate tax, gift tax, succession duty, real estate-transfer tax, but also by income taxes and VAT. Considering the extent of this topic, I decided to focus on the real estate tax primarily. Attention will be paid mainly to the transfer taxes (gift tax, succession duty, real estate- transfer tax) also, but limited to the extent necessary for determination of rights and duties of the taxpayers. The purpose of my thesis is to describe current legal regulation of the real estate tax and then to evaluate it. Partial aim of this thesis is firstly to point out the importance of the real estate tax revenues for the municipalities' budgets incomes. Secondly I would like to pick up the main advantages of the real estate tax and thirdly to suggest changes which might lead to optimization of the legal regulations of the real estate tax. The thesis consist of introduction, five chapters and conclusion. Chapter 1 defines basic concepts of taxes and...
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