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Establishment of the Housing Association Due to the Privatization of the Residential House
Majtanová, Marie ; Pokorný, Josef (referee) ; Musilová, Helena (advisor)
Privatization of apartment houses continues again in Brno. Owners sell apartment houses only to legal entities, which are founded by present-day tenants. The content of the thesis includes the establishment of the housing association and meeting all the conditions set by municipal council of Brno. The thesis describes activities before constitutive meeting, constitutive meeting itself, and operations after entry in the trade register and all the documents which have to be submitted to the municipal council of Brno.
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Taxation of Housing Associations
Křížová, Zuzana ; Knispelová, Bohdana (referee) ; Svirák, Pavel (advisor)
This bachelor’s thesis focuses on the taxation of housing associations. In the theoretical part introduces the legal rules of a legal entity - the association. Analyzes the situation occurred in a housing association after its inception. The practical part presents a comparison of tax treatment of profit (cooperative) and NGOs (flats owners association). The final chapter recommends to the tenants of residential buildings more advantageous legal form for establishing a legal entity in terms of tax on corporate income.
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Conditions for Obtaining a Cooperative Housing Before 1989
Krejčiříková, Soňa ; Matras, Tomáš (referee) ; Klika, Pavel (advisor)
This thesis deals with the conditions for gaining cooperative housing before 1989. Specifically the conditions for entering into a cooperative, membership in a cooperative and output from the cooperative. There is also outlined the issue of transfer of flats into private ownership in the years 1994 -1996 and in the last section are set the prices of selling the public housing to citizens from 1966 to 1994 that are related to the average monthly gross wage of each year. The same is quantified the rent paid in the state apartments and the rent that was paid in a cooperative apartment in the 80 years of the 20th century.
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Comparison of housing cooperatives and owners' associations from the accounting and tax point of view
DOLEŽALOVÁ, Karolína
The thesis provides information on accounting procedures and tax obligations of a community of unit owners and a housing association according to Czech legislation. The main objective is to define and compare accounting and tax aspects of a community of unit owners and a housing association from a theoretical and practical point of view. In the practical part, theoretical knowledge is applied to a community of unit owners ABC units a housing association XYZ. According to their statutes, the formation of the given unit, their authorities, obligations, and rights of owners of units (members of the community), the management of the unit is defined. Then, on a basis of accounting documents, procedures, methods of accounting and taxation for individual entities are displayed. Following an analysis of legal, accounting and tax aspects of the ABC community of unit owners and the XYZ housing association, main differences between these subjects are described. Closing part of this paper is focused on recovery of debts from a community or association members, charging of advances on services, house management and value added tax with recommendations from experts.
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Evaluation of condominium legislation
Koc, Petr ; Zvára, Michael (referee)
Evaluation of condominium legislation Abstract This diploma thesis deals with evaluation of current status of condominium legislation, as it is present in Civil code, its implementing government decree, apartment ownership act and other related legislation. The thesis focuses on evaluation whether the current state is usable by general public, that is by people not equipped with legal education and without the knowledge of related case law, as well as on pointing out the application difficulties that result from unclear or impractical settings in some areas. Such application difficulties are documented by discussions and faulty acts of public administration. The first main topic is division of single object of ownership - the house to individual objects - units. This part deals with the two parallel definitions of units, their mutual differences, questions related to ownership of some parts of the house. Following is the part dealing with common parts, including the question if some parts can be owned by only some of the co-owners of the house, and the question of what is the regime of land around the house. The second main topic addressed is the rights and obligations of unit owner and the way common parts are managed. This part discusses the lack of clarity in the possibility to use common parts and...
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Evaluation of condominium legislation
Koc, Petr ; Šustek, Petr (advisor) ; Salač, Josef (referee)
Evaluation of condominium legislation Abstract This diploma thesis deals with evaluation of current status of condominium legislation, as it is present in Civil code, its implementing government decree, apartment ownership act and other related legislation. The thesis focuses on evaluation whether the current state is usable by general public, that is by people not equipped with legal education and without the knowledge of related case law, as well as on pointing out the application difficulties that result from unclear or impractical settings in some areas. Such application difficulties are documented by discussions and faulty acts of public administration. The first main topic is division of single object of ownership - the house to individual objects - units. This part deals with the two parallel definitions of units, their mutual differences, questions related to ownership of some parts of the house. Following is the part dealing with common parts, including the question if some parts can be owned by only some of the co-owners of the house, and the question of what is the regime of land around the house. The second main topic addressed is the rights and obligations of unit owner and the way common parts are managed. This part discusses the lack of clarity in the possibility to use common parts and...
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Proposal of the information system for housing associations
Mol, Martin ; Pavlíčková, Jarmila (advisor) ; Koláček, Libor (referee)
The purpose of this thesis was not only to create a development base for similar projects but also suggest solutions unique method of registration and the creation of complex Web sites without programming knowledge. The aim of the thesis was to design an information system for housing cooperatives and subsequent testing implementation of this proposal. The basis of this work was to build the requirements of existing housing cooperatives presidents and owners association presidents. For the analysis and design of information system was used analysis software designed for small projects (MMSP). This draft work was realized for subsequently testing. Testing was based on test scenarios defined in the proposal. The proposal was validated using the acceptance certificate, which examined all the proposed scenarios.
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Taxation of Housing Associations
Křížová, Zuzana ; Knispelová, Bohdana (referee) ; Svirák, Pavel (advisor)
This bachelor’s thesis focuses on the taxation of housing associations. In the theoretical part introduces the legal rules of a legal entity - the association. Analyzes the situation occurred in a housing association after its inception. The practical part presents a comparison of tax treatment of profit (cooperative) and NGOs (flats owners association). The final chapter recommends to the tenants of residential buildings more advantageous legal form for establishing a legal entity in terms of tax on corporate income.
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