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The new right to the surface
Petr, Pavel ; Hendrychová, Michaela (referee) ; Thöndel, Alexandr (referee)
The new right to surface Abstract The superficiary right of building is a legal concept on the boundary between ownership right and rights in rem in things of others, and should be approached as such. If we compare the relationship between the builder and the owner of the land before and after the end of 2013, that is, if we compare the two opposing principles of superficies non solo cedit and superficies solo cedit, we can clearly see the primacy of the latter approach to land ownership. The scholastic debate about the stage at which building becomes a thing in a legal sense is irrelevant, because from the beginning it is either part of the land, or part of the superficiary right of building conceived here as an immovable thing. It simplifies the modus vivendi between the owner of the building and the builder (there is no need to regulate the mutual relationship using obligation methods, or less stable in rem concepts that govern the possibility of building on the land of another).
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Usufructuary right of building and other ways of erecting house on the land of another
Buchar, Jan ; Hendrychová, Michaela (advisor) ; Šustek, Petr (referee)
Usufructuary right of building and other ways of erecting house on the land of another The purpose of this thesis is to analyse comprehensively the institute of usufructuary right of building and other ways of erecting house on the land of another. Other legal institutes that can be used to set up home on a foreign land are easements, lease, usufructuary lease, precarious loan and loan for use. The Civil Code, after more than sixty years, is returning to the superficial principle, with which is the usufructuary right of building inherently connected and which represents an exception from that principle. Thesis is divided into four parts. The largest is the first part, which deals with the usufructuary right of building. The second part is devoted to other institutes, which enable the establishment of a house on a foreign land. The third part is the comparison of the usufructuary right of building with other institutes. The fourth part focuses on the usufructuary right of building legislation abroad. The focus of this thesis is in the first part, which consists of nine chapters. The first chapter defines the basic concepts and institutes related to the usufructuary right of building. The second chapter describes the history of the usufructuary right of building. The third to the seventh chapter...
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ASPECTS APPRAISEMENT LAW BUILDING
Adámek, Jiří ; Scholzová, Vlasta (referee) ; Telec, Ivo (referee) ; Weigel, Lubomír (advisor)
Dissertation work deals problems Law Of Building in relations to new Civil Code No. 89/2012 Sb. (NOZ - new Civil Code) Legal regulations are for all new and rather are in common level. Supplying present, more than 40 years old Civil Code new recipe, presents revolutionary changes in civil right. NCC starting from the another ideological, political and terminological bases. With new Civil Code loom incomming new questions: What will real property and what will no. What kind of law is possible newly to real property to establish. How will new property owners limited. Important is appreciate, that by the new Civil Code was cancelled current Civil Code, so and current Business Code too. New legal regulations cancelles more than 238 law regulations. All the law, which affected law relations to real property are cancelled. Contribution is solving the problems and summaries the cases, where would had Building Law to do. Result of the dissertation work is:
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Settlement of property relations in buildings on a foreign land according to current legislation.
Obůrka, Daniel ; Šmahel, Milan (referee) ; Hlavinková, Vítězslava (advisor)
This thesis describes the environmental former emergency colonies (settlements) Kamenná čtvrť, the highlights of some local issues, among which the property buildings on a foreign land are also included. It identifies the possibility of legislative relations between the owner of the house and the different landowner, which is the municipality Brno. The author chooses one family house, in which he describes its genesis and develops the issue more thoroughly. Subsequently, the house and the land beneath it were valued according to valuation rules in different valuation methods which are comparative method and cost method. A secondary aim was to determine the market value (the usual price) of this house without the land and try to map out (realization) process of purchasing the land under the property from the municipality of Brno.
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Right to build in taxes and accounting
Koníčková, Markéta ; Šindelář, Michal (advisor) ; Molín, Jan (referee)
This bachelor thesis discusses the legal institute of right to build, which has been reintroduced into our lives by Act 89/2012 Coll, Civil Code, and which is related to a wide number of changes, not only in private law. The thesis firstly introduces the right to build from the point of view of the Civil Code, which characterizes and explains its use in private relations. Further on the thesis explains the effect which the institute has in tax and accounting, therefore, in public law. The thesis introduces the way of accounting about the institute, which taxes is it subject to and it also presents the issues that arise from the specificity of the institute.
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Superficies, easements – accounting, tax and legal perspective
Šimůnek, Jiří ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
This diploma thesis deals with legal, accounting and tax consequences of superficies and easements under the legal system of the Czech Republic. Description of the legal context both subjected institutes is focused on domestic evolution process, as well as historical excursion into the jurisdiction of other states and registration in the Land Registry. Further there is an analysis of superficies and easements reporting approaches of Czech accounting legislation and international accounting standards IAS/ IFRS. This section focuses mainly on the reporting of the superficies in the balance sheet of accounting entity according to the Czech accounting law with regard to the change between 2014 and 2015 and IAS/IFRS standards. Tax chapter deals with income tax, value added tax, transfer tax imposed on both institutes in the Czech tax law, including tax burden on inheritance and donation.
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Specific situations of accounting for immovable property
Nerad, Michael ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
This diploma thesis is concerned with specific situations regarding accounting for immovable property, including building right, non-monetary investments in fixed capital, immovable property held for sale (as inventory) and finance lease of immovable property. The term immovable property itself is explained from different point of views. Closer look is devoted to acquisition, possession and disposal of immovable property with even more detailed description of investment property valuation and depreciation.
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Rights related to the real estate property acquisitions in international comparison
Mazáček, David ; Boháček, Martin (advisor) ; Šimečková, Táňa (referee)
Diploma thesis concerns about legal regulations of real estate by new civil codex with reflection to the previous and international legal regulation.The aim of the thesis is to assess the functionality of new civil code and its benefits in the real estate investment transactions in Czech Republic. This analysis is supported with overview of transfrontier real estate acquisitions made by foreign investors in Czech Republic and additionally also real estate investments of Czech investors abroad. This thesis therefore tries to provide answers to multiple questions ranging from analysis of new civil codex regulation, its impacts, risks and functionality then secondly its similarities in comparison to foreign law regulation (of Germany, Austria, Great Britain, Italy and France). From the perspective of transfrontier real estate acquisitions this thesis concerns about law acknowledgement for foreigner parties in real estate transactions in Czech Republic and counterbalance of the similar rights on the side of Czech residents in reciprocal acquisition process. The analysis is supported by the debate of accuracy of either liberal or protectionist attitude to foreign real estate investors' regulation with a reflection to current international political, sociological and economical course of events.
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