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Ownership of land and its transfer with respect to tax legislation
Šaštinský, Petr ; Vondráčková, Pavlína (referee) ; Novotný, Petr (advisor)
- 79 - OWNERSHIP AND TRANSFERS OF ESTATE IN TERM OF TAX LAW The subject matter of this graduation thesis is the ownership and transfers of estate in term of tax law. I would like to remark preliminary, that I did not deal only with separate estate in this thesis, but rather real estate as such. The main reason for choosing this subject matter is definitely its interesting character and constantly developing legal regulations of these questions. The choice of this subject matter makes me possible to involve two various branches of law, financial law in term of property tax and civil law in term of the ownership and transfers of real estate. With regard to high frequency of changes and the continual enactment of amendments of corresponding legislation, this thesis is elaborated in compliance with legal form valid in the half period of taxation of the year 2008. The whole thesis is divided into seven chapters. The first chapter deals with real estate and its related terms, such as an estate, building, building structure, flats and non- residential premises. Another chapter offers the insight into the questions of the right of ownership and joint ownership and its acquisition and possible difficulties. It also gives the insight into the area and functioning of real estate register and principles which this...
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