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Methodology of the Assessment of the Value of the Right in Personam for the Remaining Life of a Specific Person
Šebeňová, Ľudmila ; Cupal, Martin (referee) ; Sedláček, Jan (advisor)
The thesis discusses the task of easements appraisement in detail. The theoretical part is aimed to general analysis of easements; kinds of easements, possible ways of their formation and termination are stressed. Separate part deals with delimitation of basic terms associated with appraicement of real estate, basic techniques of appraicement of easements from the point of view of appraicement purpose and the kind of easement. Consecutively the theoretical part is applied to appraicement of easement for cost free using of family house and garden, easement for participating on crop from garden and appraicement of easement for domestic animals breeding for tax purposes so as contractual purposes for the lifetime of the eligible person.
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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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Evaluation of the impact of engineering networks to the project comprehensive landscaping
DOUCHOVÁ, Kateřina
This bachelor thesis focuses on the issue of engineering networks. It includes a literature review that describes a landscaping, easements and a description of different types of utilities and impassable obstacles. The aim of this work is description of utilities in the cadastral Kochánov which is situated in the distrikt of Havlíčkův Brod. In this area I find out which plots are concerned by the utilities and what they can cause.
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Ways valuation of easements attached to lands
RATAJOVÁ, Marie
The objective of the present bachelor thesis is to explain the problems of valuation of easements attached to lands, in theory, by literature search and in practice, and by means of a real valuation. Effects of easements on administrative and common prices of lands are assessed in the concluding part of the thesis. The structure of the thesis is divided into two parts: literature search and practical part. The literature search defines, inter alia, the creation, types, content, subject matter, change and extinction of easements. In the scope of the literature overview, such terms as a common price, administrative price, value, land and similar are defined. The practical part is included in Chapter 4. This chapter contains information obtained by Ing. Axmanová, Head of the Legal Department of the Cadastral Branch Office in České Budějovice, as well as three examples of valuation of lands with easements. Valuation of selected lands was conducted by means of Delta-NEM programme.
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The ownership rights to properties in the Czech republic
KALINOVÁ, Regina
The topic of this thesis is "The Ownership Rights to Properties in The Czech Republic". The first part of this thesis describes historical development of the register from the very beginning up to now. In the next section is focused on detailed description of all the ways of acquiring the right of ownership to properties (such as acquisition agreement, inheritance or usucaption) and on its protection and extinction of the right. The next chapter deals with the problematic of divided co-ownership and the common assets of married couples. The last two chapters are devoted to restriction of ownership rights to property and expropriation of property. In the first of the two previously mentioned chapters I focus on the right of user (from their origin to their extinction). Second chapter listed is about particular phases of expropriation of the property including the expropriation procedure. In the practical part of this thesis I did an analysis of recording the ownership right into the Real Estate Cadastre of the Czech Republic.
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