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Lease of an apartment and house
Petrovičová, Michaela ; Salač, Josef (advisor) ; Švestka, Jiří (referee)
Lease of an apartment and house The subject of this thesis is the issue of lease of an apartment and a house with emphasis on introduction of the fundamental changes brought to this question by the new Civil Code. This paper also briefly points out possible difficulties which might occur even though the legal regulation is quite detailed. The thesis is trying to mention relevant established practice of courts in connection to certain areas of this regulation. The legal institute of a lease of an apartment and house presents irreplaceable part of every legal system because of the fact why people enter into such contract. That is also, why special protection of a leaseholder represents traditionally integral part of this field of law. The thesis consists of six chapters, of which the first one presents the sources of legal regulation. The second chapter discusses various objects of a lease which may substantiate a special protection of its tenants. For a better understanding, even instances of relations which are not included under lease of an apartment and house are mentioned. In order to present a comprehensive view, this thesis also discusses the differences of lease of a staff apartments, social solidarity apartments, and apartments owned by cooperative housing societies. The main part of this...
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Residential tenancy agreement - Landlord's status and non-mandatory provisions of Czech residential tenancy law
Doležal, Jakub ; Salač, Josef (advisor) ; Švestka, Jiří (referee)
In my thesis "Residential tenancy agreement - Landlord's status and non-mandatory provisions of Czech residential tenancy law" I explore specific institutes of Czech residential tenancy law. I deal with contractual freedom of the parties to arrange their own rights and obligations that may differ from those that are prescribed by the Czech civil code. I also put emphasis on the new legislation that will come into effect in 2014, which is going to substantially change legal relations between lessors and lessees. Starting with basic legal requirements for lease agreement I then describe rights and obligations of the parties that stem from it. At the end I go over legal tenancy agreement termination options. Through the comparison of the law as it is and its impact on real life I attain the aim of my thesis: to show what is problematic in the Czech residential tenancy law.
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The legal reasons of termination of residental lease - current and future legislation
Práglová, Kateřina ; Salač, Josef (advisor) ; Švestka, Jiří (referee)
The legal reasons of termination of residental lease - current and future legislation The thesis is composed of five separate chapters and a comparison table as an annex. The paper analyzes the different reasons for the termination of a lease of flat according to currently active legislation and the legislation that comes into force on January 1, 2014. The author chose this topic because the issue of housing and residential lease affects all of us and it is thus important to recognize the exact content of individual reasons for termination. Given that a radical change awaits us in this field, the author decided to compare and evaluate the future legislation. The first chapter outlines a historical development of the reasons for termination in our modern democratic history. Primarily, it focuses on the changes that have been brought upon the termination reasons by the Act No. 107/2006 Coll. and 132/2011 Coll. To maintain a better consistency of the paper, the second chapter examines the basic terminology and assess where and how they are regulated today and how they will be in a few months time. In particular, the author provides the definitions of a flat, lease contract, parties to the lease contract, and describes various options of termination of the lease of flat. Similarly, the author deals...
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Lease contract
Ondruška, Ota ; Salač, Josef (advisor) ; Švestka, Jiří (referee)
Lease contract The theme of this thesis is lease contract. The author has chosen this subject because it is very current and lease contract is also one of the most frequently used legal act. The main goal of the thesis is to analyze the institute of lease contract and to highlight some problematic points of this legal regulation. The work is supplemented by judicial decisions of Czech courts and opinions of some authors. This work consists of three chapters. The Chapter one describes historical development of legislation of lease contract, especially in Roman law, legislation contained in General Civil Code of 1811 and the legislation included in the Czechoslovak Civil Code of 1950 and of 1964. The Chapter two is the main part of this work. It is subdivided into eight parts in which are discussed the general provisions of lease contract. First subchapter examines relevant Czech legislation, the second subpart is focused on concept of lease contract. The parties of lease contract are described in the third part. The characteristic of creation of lease contract contains the fourth subchapter and the fifth subpart contains a detailed list of rights and obligations of the lessor and the lessee and their subsequent analysis. The sixth part concentrates on rent issue. Institute of sublease is investigated...
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Lease agreement
PODRACKÁ, Kristýna
The bachelor thesis deals with the topic of lease agreement. By the lease contract the lessor undertakes to leave the matter to the lessee's temporary use, and the lessee agrees to pay a rent to the landlord. The main aim is to introduce the lease contract. The thesis is divided into two parts. The first, teoretical part presents the history of lease agreement, current legislation and the main changes introduced by the Civil Code in 2014. Afterwards, the general requisites of lease agreement are presented. At the end of the first part the individual lease relations commercial lease, business lease of movables, lease of means of transport and accommodation are specified. The second, practical part focuses on special provisions of the lease and rent of an apartment. Firstly, the basic terminology is presented. Secondly, analysis of the lease contract, which is the best known agreement for an apartment lease, is analysed in detail. The analysis involves description and presentation of individual parts of the contract. The thesis may serve as a manual for those who want to conclude a lease.
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Comparison of the reporting of leasing according to czech legislation and IFRS
Duong, Thanh Dat ; Procházka, David (advisor) ; Vácha, Petr (referee)
The aim of this master´s thesis is to compare a financial reporting of the leasing according to czech legislation and IFRS. The thesis discusses about the different rules and principles of the mentioned regulations, that simultaneously have a different impact on the lessor´s and lessee´s financial statements. The master´s thesis is devided into two parts, the theoretical and the practical. The theoretical part contains the basic definitions regarding leasing, its general advantages and risks including the comparison with other funding methods of the corporation assets. Moreover, this part also describes a explains the general reporting procedure of the leasing in accordance with both mentioned regulartions from the lessor´s and lessee´s view. The practical part contains the application of the knowledge gained from the theoretical part on a real leasing contract including a conclusion about the impact on the financial statements.
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Financial lease in the Czech accounting regulations and IFRS
Křtěnská, Andrea ; Ašenbrenerová, Petra (advisor) ; Roubíčková, Jaroslava (referee)
The Bachelor´s thesis deals with the financial lease according to the Czech accounting regulations and International Financial Reporting Standards. Firstly, the lease is defined then its categories. The theoretic part is focused on the financial lease from the perspective of the both systems. In addition, the chapter about IFRS involves the changes that new standard IFRS 16 brings. In the practical part a model example for both of the systems is studied from the perspective of a lessee and a lessor. The aim of the thesis is to describe accounting methods in the Czech accounting regulations to IFRS and to describe the differences in accounting between these two systems. These differences are stated in the last chapter of this thesis.
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Agricultural Leasing as the Composition of Production
BERGEROVÁ, Nikola
The aim of this work is to handle the issue of agricultural leasing as the composition of production. The chosen theme is based on a survey primarily focused on after-straightening length of leasing and rents (in cash or in benefits of kind), and other specifics of the economic use of agricultural land.
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Projekt nového leasingového štandardu z pohľadu IASB
Nemcová, Lenka ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
The work aims to analyze the new leasing standard which is supposed to be adopted by IFRS as well as US GAAP. The new standard represents one of the steps in the process of harmonization and convergence between two predominant world accounting standards, which has been in progress since the year 2002. The work provides readers with the comparison of these two leasing standards, resulted from which the need of common lease standard arose. This led to the first exposure draft of convergence standard issue, and finally the re-exposure draft issue. Because the new accounting standard is still in progress, I provide the analysis of the process as at the end of August.
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