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Valuation of a flat loaded by easement
Matoušková, Martina ; Lorencová, Marie (referee) ; Sedláček, Jan (advisor)
This assignment concentrates on the problematics of encumbrance. It is about the flat ministry encumbrance in a family house. The job is split into two parts, written and suggested. The written part analyses general notions which are found in the pricing of the property’s belongings. Next, there are stated methods to pricing the property’s belongings. The next chapters are dealing with the legislation of eternal encumbrance, the procedures and the ways of their pricing. The second part, suggested, contains the pricing itself. The property’s belonging is priced in two methods. One of the methods to pricing is value regulations; the second method prices by the regular value. First, the whole family house is priced with all its’ accessories, on the principal of half basis ownership and the given area of the flats, we can consider the value of the priced flat at the same value as half of a family house. Next, the encumbrance itself is priced. The age of the authorised is considered in one group of 30 years and the second group of 80 years. The following step is deducting the value of the eternal encumbrance. From these given final results, we state the chosen price of the flat including taxing purposes. At the conclusion of the done job, evaluation and recommendation is done for pricing similar cases.
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Institutional Framework of the Real Estate Activity
Kselíková, Tereza ; Švancarová, Šárka (referee) ; Telec, Ivo (advisor)
Presented diploma thesis deals with concepts from the real estate practice and people, who are employed in this practice. The thesis provides a look at contracts used in the real estate practice and their changes according to the passing of the new Civil code. The thesis is mapping changes in the real estate business as a follow-up to the passing ot the new cadastral act. Focus is also put on new definitions of some terms related to the real estate branch, as the new Civil code stipulates. The thesis studies present level of education of real estate brokers and possibilities of further education in this branch. Within the scope of the diploma thesis a questionnaire has been elaborated, which mapps fundamental issues of the real estate business. The questionnaire is also focused on prepared bill about providing of services of the real estate brokers.
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Analysis of the Location Impact on the Price of Housing Units in Olomouc
Tobková, Ivana ; Cupal, Martin (referee) ; Urbánek, Zdeněk (advisor)
The master s thesis deals with the influence of location impact on the price of housing units in Olomouc. The theoretical part describes some basic concepts, whitch are necessary for understanding the issue and also provides valuation methods used in this thesis. The practical part of the thesis describes the location Olomouc and its parts specifically. The following is a description of the apartments, their location, quality and other facts identified by the place investigation. Other chapters focuses on comparative technique method to estimate the administrative price and market valuation to estimate the market price. Finally are compared unit prices of the apartments to each other and evaluated teh influence of the estimated price of the apartment.
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Property Valuation for Insurance Purposes - a House in Brno Damaged by Snow
Hájek, Jan ; Kosová, Jaroslava (referee) ; Šmahel, Milan (advisor)
The aim of the thesis is to determine the amount of indemnity for damage to the family house caused by excessive snow loads, calculation of material value (time value) immovable assets immediately before the insured event cost method using analytical methods wear, determining the cost of putting immovable in working condition, the calculation of substantive value of intangible assets for the repairs. In this thesis, the emphasis on the clarification process when the risk to the family house and a practical example of an insured event the immovable. At the same time the analysis of the results, which display graphs show how the event affected the development of insurance rates immovable.
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Forest Valuation – Comparison of Valuation Methods in the Czech Republic – Ascertained Value and Market Value
Loskotová, Dominika ; Šafránek, Zbyněk (referee) ; Alexandr, Pavel (advisor)
The aim of this study was to determine the most appropriate valuation method used for market valuation of forest property in the Czech Republic and to determine suitability for defined types of forest properties. Secondly, the aim was to compare market values with prices assessed determined by administrative methods according to Valuation Decree. Additionally, definitions and historical evolution relating to valuation of forest property and specificities of forest properties have been presented. In the theoretical part the study is analysing and comparing the evaluation methods. There are six forest properties from The Czech Republic evaluated in the practical part of the study. Four methods of evaluation have been demonstrated. The study compares used methods and evaluates suitability of each method for presented forest properties.
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Tax Obligations Connected with Incomes from Handling Real Properties
Fabíková, Anna ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This Bachelor's thesis is focused on the topic of income taxes on handling real properties. Firstly, the thesis is concentrated on historical development of connection between real properties and taxes, then the taxation of income from handling real properties according to the legislation of the Czech Republic and the legislation of the United Kingdom of Great Britain and Northern Ireland are analysed. Both legislations are compared, analogous elements are pointed out and the main differences are mentioned. In the last part of the thesis, problems with the current legislation are described, problems are demonstrated on a specific court case. A judicial decision of the Supreme Administrative Court is analysed and an amendment is suggested.
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Dopady změn ve zdaňování vlastnictví a převodů nemovitých věcí od roku 2014
Šustková, Barbara
This diploma thesis evaluates the effects caused by the changes made to taxation of real estate in 2014. It describes the impact of the tax burden on both the taxpayers and on public budgets. Specifically, the thesis focuses on the calculation of the reference value for the purposes of determining the base of the real estate acquisition tax. The effects on the taxpayer tax burden were evaluated through a comparison of the old and the new law on specific examples. The effect on public budgets was calculated using the revenue figures for the relevant taxes in the years 2013 and 2014. An analysis of the individual changes helped identify the factors which have affected the final tax and tax revenue the most.
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Daň z přidané hodnoty u nemovitých věcí
Odehnalová, Kateřina
This bachelor thesis focuses on the effects of implementation of the new Civil Code on value added tax on real property. The theoretical part is solving development of legislation in that area and the practical part discuss specific impact on the practical application of value added tax in the case of supply and letting of selected real property.
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