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Purchase of Real Estate Concern
BLAŽKOVÁ, Terezie
This work is dealt with a purchase of real estate concern. It is focused on the contracts which are concerned this problematic. This work explored why the cadastre of real estate is important, which laws the transfer of real estate are tied to and how the commitments are ensured or confirmed. A significant part of the work are taxes such as tax on real estate or value added tax which are connected to the purchase. To gain the data the questionnaires are used. The employees of the real estate agencies answered which strategy their agency are had or how many the real estates are sold during the year. The other questionnaires are filled by people who are either owners of the real estate or those who have experience with real estate agencies.
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Tax Optimisation Related to Real Estate Acquisitions in the Central Europe
Dostálová, Nikola ; Nádvorník, Petr (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on the tax optimization of real estate acquisitions in Central Europe, specifically in the Czech, Slovak and Polish Republics, from the perspective of an individual. The theoretical part includes an overview of the tax systems of all three countries from the perspective of property tax. The practical part of the thesis presents several variants of real estate acquisitions and their subsequent taxation, as well as the impact on income tax in the Czech Republic. The last part of the thesis is devoted to the evaluation of which country is more advantageous to acquire real estate in.
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The influence of communities upon the amount of their tax revenues
Králík, Martin ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
The purpose of the thesis is to describe and analyse capability of municipalities as subjects creating law to influence own tax revenue. The theoretical foundation of the thesis is definition of self-government and municipal budget aiming at revenue, especially tax revenue in accordance with the budgetary categorization. The main part of the thesis focuses on the municipal budget revenue, which can be influenced by municipaities. It contains two chapters. The first one of them is so concerned with local charges as the payments which the municipalities have the greatest influence on. They decree their introduction or repeal, rate etc. The next chapter of the thesis analyses the authority of municipalities regarding the real estate tax, that is possibility of exemption of real estate touched by natural disaster and exemption of some agricultural lands and set or modification of various coefficients - the local coefficient, the municipal coefficient and location rent. The following part reports on tax authority of slovak municipalities compared with czech ones. Keywords Municipal budget, local charges, local taxes, real estate tax, location rent, municipal coefficient, local coefficient.
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Ownership and transfers of real estate in context of tax law
Šaštinský, Petr ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The aim of the thesis is to analyse the ownership of real estate and their transfers in the context of tax law. There is examine a legal regulation of property taxes in the Czech Republic in detail, respectively real estate tax, real estate-transfer tax, inheritance tax and gift tax. The legal regulation of property taxes in the Czech Republic is compared with legal regulations in the selected countries of the European continent and in the same time there are highlighted the differences and pointed out the specifics of particular taxes and legal regulations. The thesis judges current legal regulation not only de lege lata but also outlines considerations and propositions de lege ferenda.
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Význam majetkových daní pro územně samosprávné celky
Smékalová, Marie
Bachelor thesis deals with theoretical approaches to composition and administration of property taxes in the EU Member States and their importance for local governments. The focus is on immoveable property tax as the most important property tax for these governments. The thesis also explores the issue of immoveable tax base erosion and its impact on local governments revenues. The purpose of the thesis is to review the approaches to property taxes and in conclusion to suggest some recommendations for their improvement, also in relation to the situation in the Czech Republic.
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Daňové zatížení nemovitostí ČR
KOPELENTOVÁ, Radka
This thesis appraises the tax burden of real estate in the Czech Republic and is divided into two parts theoretical and analytical.The first part introduces the taxes in general development of taxes in the Czech Republic and basic terms and laws related to real estate in the Czech Republic.The second part compares the situation in the Czech Republic with foreign countries. It includes an analysis of individual real estate taxes and describes the ways of paying taxes in terms of length and difficulty of the process. Examples of situations in the Czech Republic where there is a need to pay taxes are also outlined in this analytical part.An assessment of a family house for tax purposes is executed on the basis of the author´s choice of real estate. The tax value of the chosen real estate in the Czech Republic is subsequently compared with taxes in Slovakia, Austria, Germany and Poland. The tax calculation of immovable assets and real estate taxes are implemented and described. All knowledge of the present day situation and a reflection concerning the future of real estate taxes in the Czech Republic are summarised at the end of this thesis.
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Real estate tax in Slovakia
Múčka, Richard ; Sedmihradská, Lucie (advisor) ; Špinerová, Zuzana (referee)
The diploma thesis deals with the issue of real estate taxation in Slovakia. The aim of the thesis is to explain how real estate taxation in Slovakia is taking place, how real estate tax has contributed to tax revenues and what changes occurred after the introduction of fiscal decentralization in the conditions of the Slovak Republic. Subsequently, the work focuses on the application of the property tax to the selected municipality. To achieve the goals, work is divided into four chapters. The first two chapters are devoted to public administration in Slovakia and fiscal decentralization. The third chapter focuses on the history of property tax in the world and in Slovakia. The last fourth chapter presents the impact of the real estate tax on the tax revenues of the capital Bratislava.
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The position of real property tax within the tax system of the CR
Horochovský, Michal ; Marková, Hana (advisor) ; Boháč, Radim (referee)
THE POSITION OF REAL PROPERTY TAX WITHIN THE TAX SYSTEM OF THE CR SUMMARY The purpose of present thesis is to analyze real property tax within the tax system of the Czech Republic. Present thesis is composed of four chapters and each of them is dealing with different aspects of real property tax. Chapter One is introductory and defines basic terminology and theoretical aspects of taxation in general. The chapter is subdivided into three parts. Part One deals with term "tax" and explains it. Part Two describes types of taxes. Part Three is concerned with elements of the law concept of tax. Chapter Two examines relevant Czech legislation of real property tax. The chapter consists of six parts, which are focused on concrete law elements of real property tax. Chapter Three is subdivided into three parts and provides an outline of municipal authority for real property tax. Each part describes different competence of municipality how to influent real property tax. Chapter Four concentrates on pros and cons resulting from the change of real property taxation in Czech Republic. From 2014 comes into effect new Czech Civil code, which will bring a lot of changes even in taxation. So the proposed amendment of real property tax is taken into account in present thesis. Although change to the ad valorem taxation of real...
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Legal regulation of the real estate tax in the Czech Republic and its comparison with the legal regulation in Germany and Belgium
Hlobilová, Ivana ; Boháč, Radim (advisor) ; Novotný, Petr (referee)
112 SUMMARY The purpose of my thesis is to analyse the regulation of real estate tax in the Czech Republic, to assess the current legal situation and to suggest possible future changes. The reason for my research is the contradictory opinion on this tax, its disputability and the necessity of change of the respective tax legislation. The thesis is composed of five chapters. Chapter one is introductory and deals with the general characteristics of taxes, sorting taxes and the tax system of the Czech Republic. Chapter Two examines relevant Czech legislation regarding the real estate tax. Particular attention is paid to the issue of surface constructions, in relation to the judicature, amendment to the real estate tax act and also to the upcoming recodification of private law. At the end of the chapter is also dealt with the relationship of real estate taxes and tax administration. When evaluating the current legal situation and suggesting possible changes in the future, I was inspired by the taxation of the real estate in Germany and Belgium, which is the subject of the third and fourth chapters. Fifth, a fundamental chapter of the thesis contains my reflections de lege ferenda on real estate tax. It deals with the reasons for the existence of this tax, suggestions to change its structure and powers of...
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Ownership and transfers of real estate in context of tax law
Šaštinský, Petr ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The aim of the thesis is to analyse the ownership of real estate and their transfers in the context of tax law. There is examine a legal regulation of property taxes in the Czech Republic in detail, respectively real estate tax, real estate-transfer tax, inheritance tax and gift tax. The legal regulation of property taxes in the Czech Republic is compared with legal regulations in the selected countries of the European continent and in the same time there are highlighted the differences and pointed out the specifics of particular taxes and legal regulations. The thesis judges current legal regulation not only de lege lata but also outlines considerations and propositions de lege ferenda.
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