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Taxation of Rent Incomes
Mikesková, Dana ; Štěrba, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on taxation of rental income achieved under § 9 of the Income Tax Act. In the theoretical part, the system of taxes in the Czech republic is presented, the procedure of taxation of individual income taxes, calculation of the resulting tax liability and the whole subchapter is devoted to rental contracts, their data and rents. The practical part compares the investment of natural person in a residential building and an apartment. It also includes the costs of this person and evaluation of real estate investments.
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Apartment rent and the factors that influence it in the city of Prostějov
Novák, Tomáš ; Weigel, Lubomír (referee) ; Horňáková, Romana (advisor)
This thesis is focused on the analysis and comparison of rental apartments in Prostejov and all the factors that have the level of rents in the area of influence. The work presents textual and graphical part of a designated location according to the amount of rent in various parts of the city Prostejov flats of sizes 1 + 1, 1 + KK, 2 + 1, 2 + KK, 3 + 1, 3 + KK. These dispositions are examined and appreciation is shown in tables and graphs. The result is a calculation and comparison of individual dispositions rent flats and assess the factors that have influence on the price.
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Lease of an apartment
Koláčková, Barbora ; Salač, Josef (advisor) ; Zvára, Michael (referee)
Lease of an apartment Abstract The theme of this diploma thesis is an institute of lease of an apartment, which is an important and still current institute. Regarding the constant increase of prices in the real estate area, the attractiveness of this institute is only expected to grow in the future. The diploma thesis contains not only general characteristics of the lease as a legal relationship but also the specification of an apartment and a house as the subject of the lease, entities of the lease or the specific purpose for which the lease is concluded. Considerable attention is paid to the lease agreement, rent or the ways how the lease may end. The part concerning the historical evolution of the apartment lease is omitted. The thesis addresses selected issues related to the protected lease of an apartment regulated by the Civil Code, both issues theoretical and practical. The thesis deals mainly with those issues that resonate the most among experts. The aim of the work is to provide a comprehensive and detailed image of the regulation of lease in the Czech Republic, primarily with the help of the case law of the Supreme Court, which helps to overcome its various shortcomings. With that in mind the thesis summarizes and presents opinions of the Supreme Court contained in its decisions concerning...
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Lease of the property for business purposes
Řeháčková, Ivana ; Salač, Josef (advisor) ; Šustek, Petr (referee)
The purpose of this final thesis is to provide the outline of the effective legal regulation of the lease of the property for the business purposes. After short introduction of the lease as a legal institute itself and its usage in business area of life, the thesis then concerns itself with the particular questions that are subject to legal regulation of the lease of the property for business purposes constituted mainly by the Civil Code. Amongst these questions the basic necessities of the lease agreement that are required by the law are described first, then the mutual rights and obligations of the contracting parties and finally the matters related to the termination of the lease.
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Residential tenancy agreement - Landlord's status and non-mandatory provisions of Czech residential tenancy law
Doležal, Jakub ; Salač, Josef (advisor) ; Švestka, Jiří (referee)
In my thesis "Residential tenancy agreement - Landlord's status and non-mandatory provisions of Czech residential tenancy law" I explore specific institutes of Czech residential tenancy law. I deal with contractual freedom of the parties to arrange their own rights and obligations that may differ from those that are prescribed by the Czech civil code. I also put emphasis on the new legislation that will come into effect in 2014, which is going to substantially change legal relations between lessors and lessees. Starting with basic legal requirements for lease agreement I then describe rights and obligations of the parties that stem from it. At the end I go over legal tenancy agreement termination options. Through the comparison of the law as it is and its impact on real life I attain the aim of my thesis: to show what is problematic in the Czech residential tenancy law.
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Residential Lease
Princová, Zuzana ; Salač, Josef (advisor) ; Zvára, Michael (referee)
1 RESIDENTIAL LEASE ABSTRACT This thesis aims to analyze current legal aspects of the residential lease which is regulated in the Act. No. 89/2012 Coll., the Civil Code. For better orientation in the text, the author divided this thesis into seven chapters, where she described the regulation in detail. The first chapter is dedicated to the current regulation of the lease. If the special regulation of residential lease is missing, it is necessary to use common regulation. The author described briefly the contractual parties, the subject of the lease, duration of the lease, and termination of the lease. The second chapter starts with the history of residential law and defines basic terms of the residential lease such as the house, the apartment, corporate housing, and cooperative apartment. The third chapter is devoted to the creation of the residential lease with the written contract and with the unwritten one. It takes into account the creation of residential lease by the other ways such as the death of lessee, the contract of accession, or marriage to the lessee as well. The author speaks about the handing down of the apartment and the issues of paying the rent. The fourth chapter is dedicated to the legal rights and obligations to the lessor and the lessee. It adjusts the repairs of damages and defects by...
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Taxation of Rent Incomes
Mikesková, Dana ; Štěrba, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on taxation of rental income achieved under § 9 of the Income Tax Act. In the theoretical part, the system of taxes in the Czech republic is presented, the procedure of taxation of individual income taxes, calculation of the resulting tax liability and the whole subchapter is devoted to rental contracts, their data and rents. The practical part compares the investment of natural person in a residential building and an apartment. It also includes the costs of this person and evaluation of real estate investments.
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Selected Commitment Relations in Agricultural Business
PÍCHOVÁ, Andrea
The bachelor thesis examines the selected commitment relationship in the agricultural business. Its aim is to describe, analyze, evaluate and assess the economic impact on the business. The main themes of the thesis are the sales contract for the sale of milk and sale of agricultural comodities and the lease ageement. For both types of contracts, their patterns are first described. Then, on the basis of the questionnaire survey and on the basis of the obtained data, we will find out how the selected commodities are involved in the company's profit. Finally, these data are compared with the results obtained from the Agricultural Union, Agrarian Chamber and the Ministry of Agriculture of the Czech Republic.
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Lease of the business premises
Gregor, Adam ; Elischer, David (advisor) ; Dvořák, Jan (referee)
The subject of this master thesis is analysis and assessment of effective legal regulation of the lease of business premises under Act. No. 89/2012 Coll., the Civil Code, as amended. Author's discourse is ordered into nine chapters in which related legal institutes are gathered. In the first chapter the author defines aims of this master thesis and rationalizes the necessity of special legal regulation of the lease of business premises. The second chapter of this master thesis contains a general discourse about lease in which the author outlines the system of the legal regulation and then defines the lease with its four defining elements which are the subject of the lease, relinquishment of the subject of the lease to the tenant for use, temporary character of the lease and the fact that the landlord relinquish the subject of the lease to the tenant for use against payment of the rent. The third chapter is dedicated to interpretation of the term "business premises (in Czech "prostory sloužící k podnikání") which has been incorporated to the Czech law by the recent re-codification of the substantive civil law. With respect to the abovementioned term the author describes the conceptual change of special legal regulation in which the legislator has abandoned the old term non-residential premises (in...
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