|
|
Autonomy of testator's Will
Šotová, Sandra ; Švestka, Jiří (advisor) ; Pohl, Tomáš (referee)
The rigorous thesis provides an insight of free testator's will. It is divided into five chapters that are further structured into sub-chapters where are terms, institutes and other matters related to this subject explained in depth. The thesis is mainly focused on interpretation of the current hereditary right that is combined with practice of the courts. In parallel is every chapter that discusses the current legislation, compared with the proposal of the new civil code. The thesis also includes a historical overview, beginning with the Roman law. The last chapter analyses the proposal of the new civil law with description of institutes that were not mentioned in previous chapters.
|
|
|
Inheritance Law in Theory and Practice
Pospíšilová, Nikola ; Spirit, Michal (advisor) ; Neděla, Radek (referee)
The subject of the Bachelor thesis "Inheritance Law in Theory and Practice" deals with the law of succession applicable in the Czech Republic. In the theoretical part I pay attention to the principles of inheritance law, after that I describe preconditions of inheritance law and then I deal with fundamental provisions of the new Civil Code. I put the emphasis on provisions that previous legislation did not include or addressed them diferently. In the practical part I concentrate on the calculation of obligatory parts in inheritance by the law when the statutory heir is excluded in the will.
|
|
|
Inheritance law in theory and practice
Tůmová, Kristina ; Spirit, Michal (advisor) ; Pavlincová, Jana (referee)
Subject of the Bachelor thesis "Inheritance law in theory and practice" is dedicated to the most significant changes between new and old Civil code, in the right of succession area. New Civil code broadened the provisions concerning inheritance and brought back some expressions used in previous civil codes. The goal of the theoretical part is to familiarize readers with the evolution process of Inheritance law in the Czech Republic territory from the beginning of 20th century until the present day. A concrete case was chosen for the practical part, judged by the old Civil code. In the case is shown, how insufficient legislation can affect interpretation of the law. In the conclusion a model situation is added to illustrate what would happen if the important questions in this case were heard by the new Civil code.
|
|
|
Problematics of probate proceedings in Czech Republic - inheritance law changes
Houska, Michal ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
The subject of this diploma thesis is inheritance, inheritance procedure and probate proceedings. It reflects the current (new) legal regulations founded by the Law No. 89/2012 Coll., Civil Code, as amended. The aim of the thesis is to analyse and evaluate the current legal regulations of inheritance in such a manner to provide sufficient amount of information about the basic terminology in this area of the law even to a layman. This applies to both substantive and procedural law. The thesis comprises of three parts. The first part focuses on the history of inheritance procedure with special emphasis in institutions introduced into current legal regulations. The second part contains an analysis of substantive law regulations of inheritance procedure. Several controversial points put to practice by the new regulations can also be found there. The third and last part deals with the procedural regulations and the probate proceedings.
|
|
|
Inheritance law in theory and practice
Blodková, Gabriela ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
Subject of the Bachelor thesis "Inheritance law in theory and practice" deals with the law of succession applicable in the Czech Republic. In the theoretical part I pay attention to development of inheritance law, from Roman law to the present, after that I describe preconditions of inheritance law and its progress, including the possibility refusal of inheritance rights from the perspective of the New Civil Code. I put the emphasis on the most important changes between the former and the new Civil Code in the law of succession and on repeated implementation of some institutions. In the practical part there is analysed last will and then described the progress of the will by the notary. The practical part analyses last will and describes the process of acquisition of the will from the notary.
|
|
| |
|
|
Problems associated with the Inheritance Procedure in the Czech Republic
Répal, Lukáš ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
This master dissertation (diploma) is committed to inheritance, inheritance law and inheritance with a focus on properties and also inheritance with international subject in the inheritance procedure. The goal of this work is to give sufficient information so that even the uninformed reader will know what is associated with inheritance, what are the basic terms from this area of law and also the questions of inheritance's inter-family relations because inheritance will be a subject everyone deals with eventually. The subject of this dissertation is inheritance throughout history to its current legal regulation. At the same time it is also mentioned inheritance as a change of ownership law and concepts that are related with this part of civil law. In the introduction is explained the terms of inheritance and inheritance law are explained with the view to the history of Roman law and to the Middle Ages. Next is an explanation of the basic law terms through to our current law regulation. There is also a focus on inheritance procedures including the change of the ownership rights and then will be the process of the registration of the ownership right to the real estate cadastre. With this topic is also connected a possibility of inheritance procedure with properties. At the end this work is included practices of case with international subject in the inheritance procedure. Because of the focus on the inheritance of properties, the last chapter is about the valuation of properties in the course of the inheritance procedure.
|
|
|
Taxation of inheritance in Czech Republic
Kohutová, Pavla ; Slintáková, Barbora (advisor) ; Hartlová, Alena (referee)
The aim of my work is to analyze the evolution of inheritance taxation in the Czech Republic. The first two chapters are based primarily on the provisions of Act No. 357/1992 of collection, on Inheritance, Gift and Real Estate Transfer Tax and the Act No. 40/1964 of collection, Civil Code. The following is the legal heirs of the development of taxation in the Czech Republic before and after 1993 to the present. They are mentioned as future changes in the new Civil Code. The final part is devoted to the development of inheritance tax collections in the Czech Republic.
|
|
|
Tax and Fee Burden of Inheritors
Oberhofer, Aleš ; Slintáková, Barbora (advisor) ; Kostohryz, Jiří (referee)
The aim of the bachelor thesis is to analyze the tax burden of inheritors. The first two chapters stem mainly from the provisions of the Act No. 357/1992 of the collection, on Inheritance, Gift and Real Estate Transfer Tax and the Act No. 40/1964 of the collection, Civil Code. They provide crucial information to determine both the Notary Fee and the Inheritance Tax itself. Then, the data are applied to a fictitious inheritance. In a simplified heritage management, the fictitious inheritance is analyzed and the Notary Fee and the Inheritance Tax calculated. The end of the bachelor thesis includes the derivation of the inheritors' tax and fee burden.
|
|
|
Inheritance as a Change of Ownership Rights
Répal, Lukáš ; Spirit, Michal (advisor) ; Soušková, Milena (referee)
This bachelor dissertation is committed to inheritance, inheritance law and inheritance as a change of the rights of ownership. The goal of this work is to give enough information so that even the unknowing reader will know what is connected with inheritance, what are the basic terms from this area of law and also the questions of inheritance's inter-family relations because inheritance will be a subject everyone deals with eventually. The subject of this dissertation is inheritance from history until current legal regulation. At the same time there is also mentioned inheritance as a change of ownership law and concepts that are related with this part of civil law. In the introduction is explained the terms of inheritance and inheritance law with the view to the history of Roman law and to the Middle Ages. Next is an explanation of the basic law terms through to our current law regulation. There is also a focus on inheritance procedure including the change of the ownership rights and then will be the process of the registration of the ownership right to the real estate cadastre. With this topic is also connected a possibility of an unmerchantable inheritance. With this topic is connected one of the cases that are mentioned. At the end this work is included practices of the courts.
|
guest ::
