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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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Pre-emptive right on real estate
Dulíček, Lukáš ; Elischer, David (advisor) ; Zvára, Michael (referee)
Pre-emption right to immovable property Abstract This rigorous thesis concerns the institute of pre-emption right in the contemporary Czech legal system, specifically in relation to immovable property. The thesis examines the theoretical essence of pre-emption right, however for the most part it focuses on the analysis and interpretation of the applicable legislation. The thesis draws widely on the literature and case law originating from the 1990s to the present. Consistently throughout the thesis, a historical comparison is also made with the legal regulation in force in our territory until the year 1950, drawing numerous incentives especially from interwar case law and legal commentary. Peripherally, although not insignificantly, a comparison is made with the legislation from the socialist period. Occasionally, comparisons are also made with the current legislation on pre-emption right in the Federal Republic of Germany. The thesis concerns both contractual and statutory pre-emption rights. The regulation of the contractual pre-emption right in § 2140 et seq. of the Civil Code is examined comprehensively and in detail, as well as the statutory pre-emption rights contained in § 1124, § 1187, § 1254 and 3056 of the Civil Code. The thesis systematically explores the issue of the creation and duration of the...
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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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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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House Prices and Household Consumption: the case of the Czech Republic
Brůha, Jan ; Hlaváček, Michal ; Komárek, Luboš
In this paper, we investigate whether movements in property prices have detectable effects on Czech households’ consumption and saving decisions. We concentrate on three episodes of movements in house and apartment prices and ask whether property owners have significantly different consumption and saving choices from households living in rented properties. We found that, on average, property owners tend to have a lower propensity to consume and a higher saving rate independently of whether property prices move up or down. This casts doubts on the strength of the collateral channel linking the housing market to the macroeconomy in the Czech Republic.
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Socioeconomic passportization of immovable cultural heritage
Kouba, Vojtěch ; Lindner, Milan ; Vořechovský, Jan ; Dostál, Petr ; Pátek, Zdeněk ; Dianová, Markéta ; Titelbachová, Šárka ; Tyslová, Irena ; Straka, Michal ; Zelený, Martin ; Kubaš, Mario ; Hanzlík, Jan ; Vančurová, Alena ; Vond, Zdeněk
Předkládaná metodika je výsledkem aplikovaného výzkumu a je zaměřena na ekonomiku památek, resp. nemovitých objektů prohlášených kulturními památkami České republiky. Jejím cílem je vytvoření pasportů ekonomických hodnot pro jednotlivé památkové objekty, v případě využití metodiky orgány veřejné správy i pro soubory památek určitého druhu či soubory památek na vymezeném území.
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Statistika & My (č. 9/2017): měsíčník Českého statistického úřadu
Český statistický úřad
Měsíčník informující o aktuálním dění v Českém statistickém úřadě. Přináší analýzy, komentáře, výsledky statistických šetření realizovaných a organizovaných ČSÚ, statistické údaje o ČR, jejich obyvatelích včetně mezinárodního srovnání. Uveřejňuje informace o ediční činnosti úřadu, odborných úspěších pracovníků, již uskutečněných a plánovaných tiskových konferencích, seminářích, akcích a dalších aktivitách.
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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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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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