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Assessment of the Impact of Planning on Land Prices
Jurčová, Anna ; Sadílek, Augustin (referee) ; Doležalová, Monika (advisor)
The aim of this thesis is to assess and interpret the impact of spatial planning on the prices of selected plots in Napajedla and Otrokovice. In order to achieve this goal, the appropriate sites were selected and simulated to be located both in non-construction areas and in built-up areas according to different levels of spatial planning. The plots were considered as agricultural land for construction and construction. The valuation was made using the price determined by means of a valuation decree and also the price usual by direct comparison. Prices of compared land were obtained from realized purchase contracts from the real estate cadastre and from offers from real estate servers. In conclusion, the results in both cities will be compared and the factors influencing the results will be evaluated.
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Principle of superficies solo cedit and its importance in land law
Štěpánková, Jana ; Franková, Martina (advisor) ; Žákovská, Karolina (referee)
The aim of the thesis is to describe the concept of the superficial principle in the valid legal regulation and its influence on land law relations. As a result of the reintroduction of the superficial principle into the legal order of the Czech Republic by Act No. 89/2012 Coll., The Civil Code, all that is associated with the earth's surface becomes part of the given land. The thesis is divided into five structured chapters. The first chapter is devoted to land law as an interdisciplinary law system. The aim of second chapter is to explain the key importance of the superficial principle within the context of land law. The third chapter deals with the historical background of the development of legal relations to immovables in the territory of the Czech lands, also including the introduction of the Roman settlement as the basis of the superficial principle. The next part of the thesis contains the interpretation of the most important legal institutes related to the superficial principle in the context of the valid law. The chapter further describes exceptions to the principle. The fifth part of the thesis is focused on the analysis of selected land law relations influenced by the superficial principle.
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Exemption of Supply of Selected Immovable Property from Value Added Tax
Sejkora, Tomáš ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
- 133 - Abstract The thesis is focused on the legal regulation on the exemption of the supply of selected immovable property from VAT without deductibility of the VAT paid at the preceding stage. The main aim of the thesis is to analyze the so called best practice in the field of VAT. This aim shall be reached by the analysis of the relevant Czech and European Union legislation governing the VAT. The thesis was created with the use of analysis, synthesis, comparative tax law and description as the methods of scientific work. The definition of the purpose of the supply of a building or of a land on which a building stands pursuant to the directive on VAT could be found as the first result of the research. The VAT legislation of the EU Member States shall be interpreted with the use of this definition and the systematic interpretative method. The second result of this thesis is the interpretation of the Czech legal terms in accordance to the EU. legislation. It is necessary to admit that the Czech legal terms in the Act on VAT originate from the Czech private law legislation but their particular meaning in the Act on VAT differs. The third result of this thesis is an assessment whether the relevant provisions of the Czech Act on VAT are in concordance with the EU legislation. The author concluded that such...
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Principle of superficies solo cedit
Vrána, Tomáš ; Thöndel, Alexandr (advisor) ; Frinta, Ondřej (referee)
This thesis is focused on the superficies solo cedit principle which was already known in Roman law and which expresses the rule that the surface yields to the ground. As a result of this rule, everything that is built on the land and that grows up naturally there belongs to the owner of the land. The aim of the thesis is to describe origin and historical development of the superficies solo cedit principle, subsequently to present its current expression in the legal order of the Czech Republic and to identify its problems, and, finally, to point out the effects of the restoration of the superficies solo cedit on the Czech legal system. The thesis is divided into seven separate chapters. Chapter One describes the expression and development of the superficies solo cedit principle in the Roman law. Chapter Two particularly deals with the ABGB Code from 1811 which was valid in the area of today's Czech Republic until 1950 and which significantly influenced the current Czech Civil Code. This chapter also includes analysis of provisions dealing with superficies solo principle and other relating terms, some of which were an inspiration for current Czech legislation. Third chapter explains the reasons for abandoning of superficies solo cedit principle in Civil Code No. 141/1950 Coll. and its consequences....
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Mortgage law
Sobotka, Filip ; Hendrychová, Michaela (advisor) ; Šustek, Petr (referee)
Filip Sobotka Mortgage law Abstract The aim of this thesis is the reflection of the mortgage law with the accent to current legal basis in the Czech Republic. The thesis is composed of two basic chapters, each of them dealing with different aspects of mortgage law. Firstly, the paper contains introductory. Chapter One focuses on historical development, both czech law and roman law. Chapter Two deals with the mortgage law in general. The chapter is subdivided into eight parts. Part one and part two deal with general description of the mortgage and explain function and principles which creates the fundamentals of the mortgage. Part three investigates the immovable property and its legal specification. Part four carries out the analysis of the formation procedure of the mortgage. Part five and part six deal with rights and commitments of the both contractual parties. And finally part seven and eight analyze the constituent point of view of the mortgage termination. Conclusions and recommendations are drawn in final chapter, but also through the whole paper.
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Tax issues of ownership and transfer of real property with special regard to ownership of flats
Vařeka, Zbyněk ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
This thesis deals with aspects of taxes related to property ownership and their transfers, focusing on the ownership of flats. Its rationale is to present a comprehensive analysis of selected taxes with the emphasis on newly effective legislation to clarify a taxpayer's liability as well as evaluate various different perspectives of such tax obligations and their changes, which are effective as of January 1st , 2014, or suggest other possible amendments. This thesis consists of three parts. The first part defines the institute of ownership, its subject, content and scope as well as the means of acquisition and transfers. At the same, it also briefly explains the institute of co-ownership and community property. Subsequently, with regard to the subject of property rights, this thesis is about the concept of things in the legal sense, especially about the concept of real estate, flat, or a housing unit, and types of the ownership. The second part briefly discusses taxes on a theoretical level. After a brief historical overview, the concept and function of taxes is explained herein. Furthermore, basic principles of taxation, upon which the entire tax system as the total of all taxes in the Czech Republic is based, are specified. This part also explains individual elements of the legal structure of...
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Distribution proceedings as part of execution conducted by means of sale of immovable property
Smola, Erik ; Winterová, Alena (advisor) ; Pohl, Tomáš (referee)
The initial part of the thesis covers general issues including the definition of the executor's position in the execution part of the civil proceedings and the description of the individual parts of execution carried out by means of the sale of the obligated party's immovable property. The following chapters examine the current legal framework regulating the concurrence of insolvency and execution by means of sale of immovable property. The author of the thesis points out apparent practical problems in this area and refers to possible solutions. The author also examines the parties to the distribution proceedings and discusses the issue of execution costs, their determination and their payment as part of the distribution of estate. The final part of the thesis focuses on the distribution proceedings as such and on the satisfaction of the creditors' claims from the proceeds obtained from the sale of the obligated party's immovable property. The thesis aims at identifying problematic parts of the legal framework regulating the distribution proceedings after the last two extensive amendments of the execution process. The author also suggests possible solutions that could increase the efficiency and reduce the ambiguity of the respective legal provisions. Key words: execution, immovable property,...
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Analysis of the development of the prices of real estate
Hamouzová, Michaela ; Arltová, Markéta (advisor) ; Blatná, Dagmar (referee)
The aim of this diploma thesis is to analyze the development of the prices of real estate in the Czech Republic. The thesis is divided into three main parts. The first one deals with the theoretical introduction to valuation of the real estate. Moreover, the thesis presents the current development of the prices of real estate on the Czech market. The last part focuses on co-integration analysis, within which an ADL model is created. This model serves as a base for an error correction model, which describes short-term as well as long-term relations within the time series. The explanatory variables are gross domestic product, consumer price index, the amount of finished apartments, interest rate of mortgage loans, common rate of unemployment, and average gross monthly income. It is the one-equation model which describes the relation among the already mentioned explanatory variables and the HPI index. analysis of the development of the prices of real estate
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Comparison of selected methods of valuation for residential and commercial units in the district of Žďar nad Sázavou
Dufek, Jakub ; Červinka, Jan (referee) ; Hlavinková, Vítězslava (advisor)
This diploma thesis is focused on the comparison of selected methods of apartment and commercial units valuation in the district of Žďár nad Sázavou. The theoretical part describes the basic notions connected with valuation, describes the methods of valuation and also the valuated location itself. The practical part deals with the apartment and commercial units valuation using these metods – the metods according to price provision, specifically comparative technice, then the komparative method itself byt not according to price provision and finály using the yield method for an assessment of the current price. In the conclusion there is comparison of all of these used methods.
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