|
| |
|
| |
|
| |
|
|
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.
|
|
|
Economical and institutional analysis of biodiversity conservation provided by private sector in the Czech Republic
Marek, Tomáš ; Louda, Jiří (advisor) ; Kalabisová, Jana (referee)
The diploma thesis identifies the motivation of the land trusts in the Czech Republic and analyses the institutional environment, in which they work. Furthermore, it defines the factors influencing the activity and efficiency of the private land conservation and explores its relationship with the biodiversity conservation provided by the public sector. The method used is an analytical narrative consisting of the combination of oral narration and socio-economic analytical methods. Interviews with selected land trusts managers were carried out and original case studies were created. As emerged from the analysis, land trusts are created in order to complete the state biodiversity conservation, upon which they are dependent mainly as far as money is concerned. The land trusts have most of the areas in a long-term tenancy. They do not have enough money to buy the areas. This is also proved by the shortage in business activities in comparison with foreign countries. The situation of private conservation abroad was examined as well and compared with the situation in this country. The main contribution of this diploma thesis is the fact that it creates the overview of private biodiversity conservation in the Czech Republic and abroad as one of the first thesis.
|
|
|
Writing instruments in the real estate from the perspective of the new Civil Code
BEDNÁŘOVÁ, Michaela
The theme of this thesis is "Writing papers in the real estate from the perspective of the new Civil Code." The work focuses on what changes occurred in 2014, when he entered the effectiveness of the new cadastral law, land ordinance and the new Civil Code. The first chapter deals with the cadastre and points to the new changes that brought the 2014 big benefits. The second and third chapter focuses on the deposit and record. At the end of this thesis is a summary of where I suggest improvements to the existing law.
|
|
|
Právní a ekonomické aspekty věcných břemen
Vodáková, Jindřiška
Vodáková, J. Legal and economic aspects of easement. Bachelor thesis. Brno: Mendel University in Brno, 2014. The bachelor thesis deals with the establishment of easements from a legal and economic viewpoint. The theoretical part describes the regulation of easements in the Civil Code and in specialized literature. The practical part shows the procedure of the creation of easements and their use in practice from the view of business entity.
|
|
|
The records of the material rights to the real estate register
PETRŽALA, Tomáš
The work containst history of real estate register. Status of land registries. Explanation of basic terms according to real estate register. Adjustment of material rights in civil code ? proprietary right and other material rights. Explanation of terms deposit, entry and note. Legal adjustment of decision-making about deposit permission and entry agenda. Ways of decision-making in land register ? proceeding interruption, proceeding stoppage, condition analysis for deposit permission, decission about deposit permission, decission about proposal denial. The target of this work was to bring a brief description of legal relations records to the real estate register and to clarify the variances between particular record forms. The target also was to bring statistics of Czech Republic vs. South Bohemia District, or rather land registry Třeboň related to South Bohemia District. I also give in my work results of my observation and investigation (research) of selected files (facts) focused on deposit activities at land registry Třeboň. After that I evaluate results of my research, including particular incorrect cases I found. There is an example coneccted to the work ? decission of land registry Třeboň. Choosing of particular incorrect cases, I wanted to implicate the most frequent mistakes, which should be avoided by contract drawing up. I hope, that the target of this work was, according to the task, fulfilled
|
|
| |
|
|
Valuation of a real property burdened by a property right and its redevelopment into apartments, including the assessment of the prospects of the project
Burešová, Jarmila ; Heřman, Jan (advisor) ; Zeman, Karel (referee)
The thesis deals with the valuation of the house, including land and all accessories under various conditions. The theoretical part explains the basic terminology and summarises the valuation methods used in this thesis. The practical part begins with the valuation of the house and land including all accessories, according to Ordinance for Valuation and Market Valuation Methods, specifically the Asset Value Method and the Comparative Method. The next section considers the existence of a life-use easement by a co-owner of part of the house, gardens and common areas, and sets the value of the property burdened by this easement. At the end, the property is valued as two separate apartments. All costs necessary to achieve the income from rent and property redevelopment are estimated, as well as the net annual return which would result from letting the two apartments. Final assessment of the benefit of the project is implemented through an Economic Rent Method and its comparison with the annual rent income.
|
guest ::
