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Tax issues of ownership and transfer of real property with special regard to ownership of flats
Kadlecová, Miluše ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
The aim of this Master's degree thesis on the subject of "Tax issues of ownership and transfer of real property with special regard to ownership of flats" is to describe compactly the taxation related to the ownership and transfer of real property. Concentrating on the ownership and transfer of flats is in the environment of the Czech Republic well justified considering the large number of blocks of flats and the general drift of their development. The taxation related to property affects a multitude of people and this was the reason I chose this subject matter. The thesis is divided into two parts. The first part defines the basic terms, such as real estate property, land, building and flat. This introductory part also contains a description of the main principles of ownership and the means of acquiring the proprietary right. The main emphasis is placed on the acquirement of proprietary right to the real estate property which has its specialties. The final chapter of this part characterizes the ownership of flats and the main rules of this property variation. The second part of my thesis deals with the analysis of the current taxation system in the Czech Republic. All taxes affecting the possession and transfer of real property are described in the main body of my thesis. Real estate property tax,...
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International and domestic aspects of double taxation
Murgáčová, Miroslava ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
International and local aspects of double taxation Abstract The purpose of my thesis is to analyze international double taxation taking into account both local legislation and international aspects. Double taxation is the situation, where the same income (or capital) is subject to the same tax more than once. Mostly, the international double taxation appears when the state of the source of income implies taxes on the income of the non-residents and the state of residence of the income receiver subject the same income to taxation based on the residency of the taxpayer. Since this is inequitable, many nations make bilateral double taxation agreements with each other. In some cases, the tax is paid in the country of residence and is at the same time exempt in the country in which it arises directly based on the provisions of double taxation agreement. In the remaining cases, the country where the gain arises implies taxation at source and the taxpayer receives a compensating foreign tax credit/foreign taxation exemption in the country of residence to reflect the fact that tax has already been paid. The thesis is divided into seventeen chapters that could be divided into five main parts. The first part is aimed at the description of basic terms used in international taxation and basic principles of the system...
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Supervision over banking industry in the CR and its comparison with selected EU countries
Ondroušková, Lucie ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Banking supervision in Czech Republic and its comparison with banking supervision in selected countries from European Union Annotation This diploma's theses "Banking supervision in Czech Republic and its comparison with banking supervision in selected countries from European Union " primarily concerns banking market regulation and supervision. The first part focuses on description on banking supervision within three Europeans countries; these are Czech Republic, Slovak Republic and Great Britain. The second part focuses on the explanation of the models of banking regulation and supervision and reasons for integration whole financial regulation and supervision within one institution and disadvantages for integration. The aim of this work is to introduce banking supervision within three countries and make comparison and emphasise similarities and dissimilarities. The aim is not to propose the best model for banking supervision, as it is depending on the banking market of each individual country and its history. The three supervisory institutions operate on different regime. FSA is an independent institution which is financed by financial companies, which are regulated by FSA. This has impact on its behaviour and its presentation to the public and to regulated institutions. In comparison with FSA, ČNB and NBS...
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Ownership of land and its transfer as reflected by tax legislation
Masopust, Karel ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Ownership and transfers of land in the persperctive of tax law Main purpose of this thesis is to present all taxes which are levied on ownership or transfers of land arising from any legal title. Subject of the thesis are not only taxes typically connected with land, such as land tax or real estate transfer tax but also personal income tax, corporate income tax and value added tax. The main reason of my choice of this subject was my natural interest in this area and connection between public and private law which is very strong in the matter in question. Financial law is typical public law and tax law is one branch of financial law. However, the subject of taxation is land in this thesis. The owneship of land, as an essential base of all human activity, is the basic subject of private law. The mixture of the two is therefore unique. Chapter Two introduces tax law area and main definitions are descibed here. Attention is also focused on the definition of land and its picture in current law. Another area descibed there are principles of evaluation of property according to Czech law. Also historical development of tax law in area of Czech republic is included there. The subparagraph starts with establisment of Czechoslovakia and ends with its disunion. Chapter Three explains construction of land tax in Czech...
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Financial and Tax Aspects of Mortgage Credit
Tomíček, Zdeněk ; Boháč, Radim (advisor) ; Vondráčková, Pavlína (referee)
Financial and Tax Aspects of Mortgage Credit Summary The mortgage credit is quite popular, and many people use it to make their dreams of a new condo or villa come true. The events in the mortgage markets of neither the United States of America nor the other Member States of the European Union had any significant influence on the Czech mortgage market, which means that people in the Czech Republic continue to use mortgage credits however not so often. The dissertation is divided into four parts. The first part provides general information about the historical evolution, the relevant legislation and the main requirements for the mortgage credit. The second part deals with the main financial issues surrounding mortgages, particularly in light of the financial crisis and with the legal conditions for the potential nationalization of banks in the Czech Republic in mind. The third part deals with the tax issues related to mortgages. This final part is divided into three chapters. The basic characteristics of the main Czech taxes are described in the first chapter. I then consider the interest payments relating to the mortgage credit that can be deducted in some circumstances from an individual's income tax payments. The fourth part collects my conclusions and thinks about potential amendments to the current...
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