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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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Dissolution and settlement of co-ownership of immovable property
Dušková, Barbora ; Hendrychová, Michaela (advisor) ; Šustek, Petr (referee)
Dissolution and settlement of co-ownership of immovable property Abstract The thesis aims to interpret and analyse the current legal regulation of the dissolution and settlement of co-ownership with application to immovable property in context of the relevant case law of the Supreme Court. The thesis focuses on the immovable property because the (generally regulated) institution of dissolution and settlement of co-ownership is used in practice mainly in relation to immovable property. Concerning legal grounds which can be applied by law when the co-ownership is being dissolved and settled, the attention is mainly paid to court decision. However, the second legal ground, the agreement on the dissolution and settlement of the co-ownership, which is (following the principle of autonomy of will) the preferred legal basis for the dissolution and settlement of the co-ownership, is not overlooked. Of the various ways of judicial settling the co-ownership, the thesis places the most significant emphasis on the actual division of the immovable property (into two or more separate parts). However, the other ways of judicial settling the co-ownership, namely the division of the immovable property into units, the transfer of the immovable property to one or several co-owners and the ordering of the sale of the immovable...
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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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Comparative analysis of the use of methodologies for properties evaluation in Germany for expert practice in the Czech Republic
Imrišová, Ivana ; Korytárová, Jana (referee) ; Hyánek,, Vladimír (referee) ; Kledus, Robert (advisor)
The subject of the dissertation is the analysis of conditions for the work of real estate appraisers in the Federal Republic of Germany in comparison with the conditions in the Czech Republic with the aim of finding suitable practices that could be used for the work of experts in the Czech Republic. The thesis also includes proposals for suitable measures that can contribute to the development of expert activities in the Czech Republic, focusing on solving problems related to the determination of the exchange value of immovable property. This analysis includes the analysis of real estate types that are subject to assessment in the given area, approaches to solving valuation problems, methods that are used in valuing immovable assets, entities that are authorized to submit expert opinions, as well as content requirements of expert opinions.
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Lease of real estates from the perspective of mandatory payments
Šimůnek, Jiří ; Marková, Hana (advisor) ; Boháč, Radim (referee)
1 Název diplomové práce, abstrakt a klíčová slova v anglickém jazyce Title of the thesis: Lease of real estates from the perspective of mandatory payments Abstract The aim of this diploma thesis was mainly to describe the mandatory payments connected with the lease of real estates according to the legal regulation of the Czech Republic. The thesis works with the term lease defined by the author for the purposes of this writing not in relation to the contract type but to the extent of the resulting license to use the real estates. Mandatory payments are identified in the strict sense of the term (personal and corporate income tax and value added tax), public insurance (social security and public health insurance) and local fees relevant to the lease of real estate. In this thesis, the institutes of lease, accommodation / temporary lease borrowing, tenure, informal lease, servitude, chief rent and right of building are described in detail from the civil law point of view and they are assigned specific tax obligations. In terms of absolute property rights, the institutes of pledge and lien and the management of foreign assets, including the trust fund, do not meet the established definition of lease of real estates. A separate chapter discusses the phenomenon of shared economy in the area of short-term...
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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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