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Tax aspects of the ownership of real property and its transfer with special focus on the ownership of residental premises
Vitnerová, Narcisa ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
The thesis gives the overview of the taxes, which immediately link with the ownership of real property and dealing with property rights. It is pointed at reflection of state housing and social politics in different legal standards and at application of different legal instruments, which affect tax burden supported groups of citizens. In the first part of thesis is given the detailed characterization the subject of property rights and different ways its acquisition with the focus on acquisition, change and termination of hosing property rights. The author based on the applicable legislation and mentions legislation, effective from 1st January 2014 - The New Civil Code. Apartment as a subject of property changes its content and concept. The housing unit gets to the front and has wider content as previous term. It contents diverse set of rights and duties - possession, use, maintenance, neighborhood etc. The house is not conceived as separate thing, but as a part of co-ownership of immovable property. The new legislation introduced the concept of addition co-ownership, which contains co-ownership rights to land and immovable property, inextricably linked with the apartment unit and transferred together with the rights to apartment. Apartment may be held in several ways. The characteristics of various...
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