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Real Estate Lease and Purchase Tax Aspects
Stome, Martina ; Finardi, Savina (advisor) ; Morávková, Jana (referee)
The diploma thesis Real Estate Lease and Purchase Tax Aspects is focused on taxing these business transactions regarding primarily the income tax and the value added tax. The diploma thesis is divided into two main areas. In the first part, lease and purchase contracts are explained with regards to the only criteria and focus, the Civil Code. In the second part, the taxpayers' rights and obligations are analyzed regarding the tax legislation. The process of purchasing, leasing, building works and the subsequent repurchase are described as regulated by both of the regulations mentioned above. In situations where the letter of law itself is ambiguous and predicaments arise, possible resolutions are presented.
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Specific situations of accounting for immovable property
Nerad, Michael ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
This diploma thesis is concerned with specific situations regarding accounting for immovable property, including building right, non-monetary investments in fixed capital, immovable property held for sale (as inventory) and finance lease of immovable property. The term immovable property itself is explained from different point of views. Closer look is devoted to acquisition, possession and disposal of immovable property with even more detailed description of investment property valuation and depreciation.
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Immovable assets in business (accounting and tax perspective)
Vinšová, Kristýna ; Müllerová, Libuše (advisor) ; Valha, Oldřich (referee)
This thesis is concentrated on issue of immovable assets in business after the recodification of a private low valid from 1. 1. 2014. It specializes in selected accounting and tax issues associated with the acquisition, possession and disposal of immovable property. The aim of thesis is to provide a clear description of all operations and responsibilities of an economic entity in connection with using immovable assets in business. The thesis deal with the target problems from the perspective of entrepreneur, who is governed by Czech regulations, keep accounts and disposes of the property for business purposes and does not acquire real property primarily for trading with them. All work is concerned only with land and buildings placed on them.
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Zástavní právo a jeho význam jako zajišťovací institut právních vztahů
Ertingerová, Adéla
Ertingerová, A., The lien and its importance as a hedge institute legal relations Bachelor thesis. Brno: Mendel University, 2014. The topic of this thesis deals with the adaptation and usage of lien in general and in more detail describes building lien. The thesis consists of two parts -- theoretical and practical. The theoretical part describes the valid legal regula-tion by the civil code and the interpretation of general terms relating to the given topic. An important part of the work are the operations connected with the real estate register, especially registration of the building lien. Then I mention the process of setting up a mortgage. The practical part consists of the concrete agreements used. With these I show the procedure in practice. Lastly, I make an evaluation. The work should provide a better view and ori-entation in these problems.
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