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Tax issues of ownership and transfer of real property with special regard to ownership of flats
Vařeka, Zbyněk ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
This thesis deals with aspects of taxes related to property ownership and their transfers, focusing on the ownership of flats. Its rationale is to present a comprehensive analysis of selected taxes with the emphasis on newly effective legislation to clarify a taxpayer's liability as well as evaluate various different perspectives of such tax obligations and their changes, which are effective as of January 1st , 2014, or suggest other possible amendments. This thesis consists of three parts. The first part defines the institute of ownership, its subject, content and scope as well as the means of acquisition and transfers. At the same, it also briefly explains the institute of co-ownership and community property. Subsequently, with regard to the subject of property rights, this thesis is about the concept of things in the legal sense, especially about the concept of real estate, flat, or a housing unit, and types of the ownership. The second part briefly discusses taxes on a theoretical level. After a brief historical overview, the concept and function of taxes is explained herein. Furthermore, basic principles of taxation, upon which the entire tax system as the total of all taxes in the Czech Republic is based, are specified. This part also explains individual elements of the legal structure of...
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Distribution proceedings as part of execution conducted by means of sale of immovable property
Smola, Erik ; Winterová, Alena (advisor) ; Pohl, Tomáš (referee)
The initial part of the thesis covers general issues including the definition of the executor's position in the execution part of the civil proceedings and the description of the individual parts of execution carried out by means of the sale of the obligated party's immovable property. The following chapters examine the current legal framework regulating the concurrence of insolvency and execution by means of sale of immovable property. The author of the thesis points out apparent practical problems in this area and refers to possible solutions. The author also examines the parties to the distribution proceedings and discusses the issue of execution costs, their determination and their payment as part of the distribution of estate. The final part of the thesis focuses on the distribution proceedings as such and on the satisfaction of the creditors' claims from the proceeds obtained from the sale of the obligated party's immovable property. The thesis aims at identifying problematic parts of the legal framework regulating the distribution proceedings after the last two extensive amendments of the execution process. The author also suggests possible solutions that could increase the efficiency and reduce the ambiguity of the respective legal provisions. Key words: execution, immovable property,...
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Analysis of the development of the prices of real estate
Hamouzová, Michaela ; Arltová, Markéta (advisor) ; Blatná, Dagmar (referee)
The aim of this diploma thesis is to analyze the development of the prices of real estate in the Czech Republic. The thesis is divided into three main parts. The first one deals with the theoretical introduction to valuation of the real estate. Moreover, the thesis presents the current development of the prices of real estate on the Czech market. The last part focuses on co-integration analysis, within which an ADL model is created. This model serves as a base for an error correction model, which describes short-term as well as long-term relations within the time series. The explanatory variables are gross domestic product, consumer price index, the amount of finished apartments, interest rate of mortgage loans, common rate of unemployment, and average gross monthly income. It is the one-equation model which describes the relation among the already mentioned explanatory variables and the HPI index. analysis of the development of the prices of real estate
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Comparison of selected methods of valuation for residential and commercial units in the district of Žďar nad Sázavou
Dufek, Jakub ; Červinka, Jan (referee) ; Hlavinková, Vítězslava (advisor)
This diploma thesis is focused on the comparison of selected methods of apartment and commercial units valuation in the district of Žďár nad Sázavou. The theoretical part describes the basic notions connected with valuation, describes the methods of valuation and also the valuated location itself. The practical part deals with the apartment and commercial units valuation using these metods – the metods according to price provision, specifically comparative technice, then the komparative method itself byt not according to price provision and finály using the yield method for an assessment of the current price. In the conclusion there is comparison of all of these used methods.
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Real Estate Lease and Purchase Tax Aspects
Stome, Martina ; Finardi, Savina (advisor) ; Morávková, Jana (referee)
The diploma thesis Real Estate Lease and Purchase Tax Aspects is focused on taxing these business transactions regarding primarily the income tax and the value added tax. The diploma thesis is divided into two main areas. In the first part, lease and purchase contracts are explained with regards to the only criteria and focus, the Civil Code. In the second part, the taxpayers' rights and obligations are analyzed regarding the tax legislation. The process of purchasing, leasing, building works and the subsequent repurchase are described as regulated by both of the regulations mentioned above. In situations where the letter of law itself is ambiguous and predicaments arise, possible resolutions are presented.
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Specific situations of accounting for immovable property
Nerad, Michael ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
This diploma thesis is concerned with specific situations regarding accounting for immovable property, including building right, non-monetary investments in fixed capital, immovable property held for sale (as inventory) and finance lease of immovable property. The term immovable property itself is explained from different point of views. Closer look is devoted to acquisition, possession and disposal of immovable property with even more detailed description of investment property valuation and depreciation.
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Immovable assets in business (accounting and tax perspective)
Vinšová, Kristýna ; Müllerová, Libuše (advisor) ; Valha, Oldřich (referee)
This thesis is concentrated on issue of immovable assets in business after the recodification of a private low valid from 1. 1. 2014. It specializes in selected accounting and tax issues associated with the acquisition, possession and disposal of immovable property. The aim of thesis is to provide a clear description of all operations and responsibilities of an economic entity in connection with using immovable assets in business. The thesis deal with the target problems from the perspective of entrepreneur, who is governed by Czech regulations, keep accounts and disposes of the property for business purposes and does not acquire real property primarily for trading with them. All work is concerned only with land and buildings placed on them.
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Zástavní právo a jeho význam jako zajišťovací institut právních vztahů
Ertingerová, Adéla
Ertingerová, A., The lien and its importance as a hedge institute legal relations Bachelor thesis. Brno: Mendel University, 2014. The topic of this thesis deals with the adaptation and usage of lien in general and in more detail describes building lien. The thesis consists of two parts -- theoretical and practical. The theoretical part describes the valid legal regula-tion by the civil code and the interpretation of general terms relating to the given topic. An important part of the work are the operations connected with the real estate register, especially registration of the building lien. Then I mention the process of setting up a mortgage. The practical part consists of the concrete agreements used. With these I show the procedure in practice. Lastly, I make an evaluation. The work should provide a better view and ori-entation in these problems.
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