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Hereditary law - The analysis of the current and new legislation of the hereditary law
PELECH, Zdeněk
The bachelor thesis called "Hereditary law" ? The analysis of the current and new legislation of the hereditary law is a theoretically designed thesis, which points to the problem connected with changing the hereditary law legislation signed in the civil code, that will be valid in 2014. This thesis is trying to interpret the hereditary law with a respect to its practice. There is also designed a development of the hereditary law in the Czech countries. There was given a space to the basic terms, common for the elementary terms for the current and new legislation. The aim of this work is s detailed description and definition of the current and new legislation of the hereditary law and there will be also caught the basic differences of the bought legislations. On the base of the compare of both juridical documents, there will be evaluate impacts, which result from the changes in legislation for the participants of the hereditary proceeding.
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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.
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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.
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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.
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Cultural heritage and development of tourism in selected upper Vltava region
ŘEHOŘOVÁ, Lenka
This bachelor thesis refers to heritage, heritage tourism, cultural heritage. Visiting historic and cultural sites is one of the most popular tourist activities today. The thesis deals with the evaluation of the present status and posibilities of developement of cultural heritage in the headwaters of the Vltava River area. For this evaluation was found out informations about preconditions of cultural heritage, the potential of the area, motives for visiting the area and the image of historical monuments. There was used a marketing research with face-to-face questioning with 1584 informants. Marketing research´s results show what reasons have informants for travelling on holiday in the Czech Republic and show that exists differences in image of activities and sites. it represents what an awareness have informants about the area.
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Hereditary succession of a real property as a kind of ownership acquisition
Pacovský, Martin ; Spirit, Michal (advisor) ; Češková, Marie (referee)
The thesis describes hereditary succession as a kind of ownership acquisition. Firstly, it deals with the overall nature of ownership, distinct ways of its acquisition, as well as explains the term real property. The next part of the work is dedicated to law of succession from both material and procedural points of view. Within the framework of inheritance proceedings, the main attention is devoted to a notary acting as a court commissioner. The matters of inheritance procedures with real property being their subjects and issues connected with the subsequent ownership acquisition of such property are discussed separately. The part of the problem also concerns inheritance tax (succession, death duty). The practical part concentrates on two individual examples from legal practice. The first one illustrates a property assessment, which brings a statement of an estate agency in relation to a regular price of a real estate for purposes of inheritance proceedings. The second example shows significant differences in the ownership structure and following inheritance settlement on succession of a cooperative share in a housing co-operative.
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Inheritance as a change of ownership rights
Velín, Aleš ; Spirit, Michal (advisor) ; Měchurová, Miroslava (referee)
This bachelor dissertation deals globally with inheritence, inheritance law and inheritance procedure in the most simplified way. It begins with a historical development from Ancient Rome thought Middle Ages till contemporary legal regulations according to the parts of the Civil Code dedicated to the inheritance and finishes with a description of inheritance procedure also according to the Civil Procedure Code. Some of the chapters of the bachelor dissertation are enriched by the judgements.
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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.
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