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Ownership of land and its transfer from the perspective of tax legislation
Smolková, Šárka ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Ownership of land and its transfer from the perspective of tax legislation Abstract The thesis deals with ownership of land and its transfer from the perspective of tax legislation. The aim of the thesis is to describe tax obligations connected with the ownership of land and with the transfers of ownership of land in the Czech Republic and further to consider the appropriateness of current legislation and its potential changes. The issue of tax regulations related to the ownership of land and its transfer is closely linked to the civil law. Introductory part of the thesis is therefore devoted to the theoretical introduction of the issue with respect to both financial law and civil law. The first chapter defines the term real estate and land. The second chapter describes and overviews forms of transfer of ownership of real estate and shortly also the issue of real estate cadaster. The fourth and fifth parts are the crucial ones with respect to the whole thesis. The fourth part overviews the responsibilities relating to the ownership of real estate particularly with regard to the land tax. In the following subchapters the author describes structural tax elements of the land tax and further deals with appropriateness of the land tax and its potential changes. The author perceives the land tax as justifiable by...
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Recodification of substantive private law and property taxes
Švecová, Jana ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
This master thesis deals with the impact of recodification of private substantive law on property tax legislation, however, it is mostly concerned with real estate transfer tax. This paper is divided into four chapters including introduction and conclusion. The second chapter deals with recodification and the most important changes it has brought and their impact on property tax legislation. The central third chapter is concerned with the effective regulation of real estate transfer tax, which is thoroughly analysed and compared with the previous legislation. Apart from this, the chapter critically evaluates this legislation and introduces suggestions 'de lege ferenda'.
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Comparison of regulation of property transfer tax and the tax on the acquisition of immovable property
Jirásek, Tomáš ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Comparison of regulation of property transfer tax and the tax on the acquisition of immovable property This diploma thesis is devoted to comparison of real estate transfer tax based in act n. 357/1992 Sb. and tax on the acquisition of immovable property based in statutory measure of Senate n. 340/2013 Sb. This legal act of Senate was enacted due to the recodification of private law in Czech republic in 2014. Thesis is based on comparation of particular tax elements and specific legal provisions. The aim is to identify the reasons for these changes, check the possibility of applying historical judgments on new regulation and consider the legislation in terms of de lege ferenda. The work contains only substantive part of legislation. The first chapter deals with general introduction to tax theory. It defines the term tax, its properties and tax elements. This chapter also displays tax system. The second chapter is devoted to a general description of both taxes and the fundamental reasons for adopting the new regulation. It also discusses new institutes of the new Civil Code, for which it was necessary to adopt new legislation. Speculates also about the form of a statutory measure of the Senate codification. The third chapter is dedicated to the comparison of the specific statutory provisions contained...
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The effect of private law re-codification on property and transfer taxation of immovables
Jílková, Adéla ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The thesis engages in a influence of re-codification of the Civil Law on the property taxation and transfers of real estates. This thesis deals with legal tax changes which effect property transfers and passages of real estates. I have included to the new regulation Private Law in the new Civil Code which has come into effect from January 1 st, 2014. I pay attention especially to a concept and a definiton of real estates, an institute of property and other ways of use of real estates. In respect of the subject the text mentions the current system of taxes in the Czech Republic. The thesis focuses especially on the legal adjustment real estates tax that taxes the property to the real estates, value added tax, income tax and tax on real estate acquisition which tax transactions with real estates. I would mark as the main chapter the tax on real estate acquisition that has substituted the last property transfer tax. In the ending of the thesis there is introduced the comparison of taxes relevant to real estates in foreign legal adjustement. The thesis is treated upon the valid legal adjustment at the date of May 30, 2014.
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The determination of the taxation at alternative solutions of purchasing a property
Plšková, Darina ; Hroníková, Marta (referee) ; Vítková, Eva (advisor)
This thesis is focused on tax issue, witch relates to real property trading. In the theoretical part of the thesis I describe the basic terms and deal with individual tax, which is related to the mentioned tax. In the context of the thesis will be compared to the tax burden for selected model situations that may arise in the sale, purchase or lease of real property. This load will be examined from the point of view of physical persons, to self-employed persons and also legal persons.
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An Analysis of Changes in Tax Law Due to the Civil Code Reform
Svobodová, Lucie ; Červenková, Jana (referee) ; Kopřiva, Jan (advisor)
The thesis deals with the variations in the law on income tax and the taxation of real estate. The aim is to analyze and describe changes in the legislation Law on Income Tax and the Tax Law from the acquisition of immovable property . The partial aim is to calculate the taxes relating to that legislation, and thus application of practical examples and comparing the results of tax liability with previous tax legislation.
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Land valuation methodologies by regulaions No. 441/2013 Coll. and No. 419/2013 Coll.
Rosenberg, Milan ; Klika, Pavel (referee) ; Hrubanová, Michaela (advisor)
This master`s thesis is dealing with parallel existence of two evaluating regulations. The first is the implementing regulation to evaluating property. Second of them is executive regulation to legal Senate arrangement of taxes on the acquisition of immovable property and the purpose of which is evaluating in Tax Offices. Thesis mainly occupies with methods of evaluation according to each of the regulations and their comparing. An essential part of this thesis is model examples, on which is demonstrated, what differences can be reached according to the regulations. The result of this thesis is a decision-making schema. This schema describes which of the regulations is more profitable during evaluating of lands and what the conditions of it are.
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Problematika daně z nabytí nemovitých věcí od 1. 1. 2014
Šanderová, Zdeňka
Bachelor thesis deals with taxes on the acquisition of the immovable property effected with the New Civil Code from 1.1.2014. The main aim of this work is to evaluate the changes brought by the new tax arrangements. The work contains six examples which compare current and previous forms of taxation. One of the examples is complemented with the tax return.
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Role transferových daní v zemích EU
Chvátalová, Tereza
The diploma thesis deals with the issue of transfer taxes in the European Union. The first part ot the thesis deals with the theoretical background and tax principles in relation to the analysed taxes, moreover there are discussed the consequences of these taxes for the society. The next part describes current Czech tax legislation for inheritance tax, gift tax and real estate transfer tax, including the major changes in law No. 340/2013 Coll., Tax of acquisition of immovable property. The basic statistical characteristics of analyzed taxes are used as an indicator of the significance of these taxes in the Czech tax system. Last part of the thesis is dedicated to the analysis of application of transfer taxes in the European Union States. On the basis of received information, there will be made a comparision. Subsequently there will be formulated the conclusion with the recommendations for particular transfer tax applied in the Czech Republic.
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Pozemky - právní, účetní a daňový pohled
Ťoupek, Jiří
This bachelor thesis deals with lands. Firstly, from the point of view of law, where there is definition of legal regulation of lands in Czech Republic, evidence of lands in cadastre and its appraising. Secondly, from the point of view of accounting, where there is definition of land, appraising, acquiring, discarding, amortizing and technical evaluating of lands. Lastly the thesis deals with taxing of lands in the frame of tax system of the Czech Republic.
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