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Leasehold of a Company - from an Accounting and Financial Point of View
JANDOVÁ, Barbora
This bachelor thesis deals with the comparison of a lease of a company according to International accounting standards and Czech accounting legislation, from a landlord and tenant perspective. Theoretical knowledge is applied on a selected company XY, s. r. o. The company provides information about what transaction affects its profit or loss. It counts on impacts of tax, law and accounting in the selected business company. Furthermore, the thesis shows the lease of a company from financial reports according to International accounting standards and Czech accounting legislation and it compares both results. At the end, the bachelor thesis also contains a recommendation for the company which standard is better for accounting to keep the lease.
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Lease of Non-residential Premises Used for Business Activities and its Specifics
Tichavová, Eva ; Salač, Josef (advisor) ; Zvára, Michael (referee)
Lease of Non-residential Premises Used for Business Activities and its Specifics Abstract As apparent from the title, the thesis deals with the lease of non-residential premises, which are used for business activities and its specifics, i.e. special legal regulation for this type of lease in particular. It is divided into four parts by themes. The first one addresses the previous legal regulation, which has been repealed, however it affects existing legal relationships. The second one, as the most extensive, includes effective legal regulation contained in Act no. 89/2012 Sb., the Civil Code, as later amended, in particular. The main aim is to provide the reader with basic orientation in the complexity of lease of non-residential premises used for business activities; however, taking into account the extent, the interpretation is not exhaustive. Although the legal regulation concerning the lease of non-residential premises used for business activities is included in principle in one piece of law, this legal institute is present in various places of the Civil Code, causing confusion in many cases. Taking into account issues dealt with in the previous part, the third one provides the parties, i.e. the tenant and landlord, with recommendations regarding the practices when concluding this type of lease...
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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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Lease contract
Ondruška, Ota ; Salač, Josef (advisor) ; Švestka, Jiří (referee)
Lease contract The theme of this thesis is lease contract. The author has chosen this subject because it is very current and lease contract is also one of the most frequently used legal act. The main goal of the thesis is to analyze the institute of lease contract and to highlight some problematic points of this legal regulation. The work is supplemented by judicial decisions of Czech courts and opinions of some authors. This work consists of three chapters. The Chapter one describes historical development of legislation of lease contract, especially in Roman law, legislation contained in General Civil Code of 1811 and the legislation included in the Czechoslovak Civil Code of 1950 and of 1964. The Chapter two is the main part of this work. It is subdivided into eight parts in which are discussed the general provisions of lease contract. First subchapter examines relevant Czech legislation, the second subpart is focused on concept of lease contract. The parties of lease contract are described in the third part. The characteristic of creation of lease contract contains the fourth subchapter and the fifth subpart contains a detailed list of rights and obligations of the lessor and the lessee and their subsequent analysis. The sixth part concentrates on rent issue. Institute of sublease is investigated...
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Lease of an apartment and house
Petrovičová, Michaela ; Salač, Josef (advisor) ; Švestka, Jiří (referee)
Lease of an apartment and house The subject of this thesis is the issue of lease of an apartment and a house with emphasis on introduction of the fundamental changes brought to this question by the new Civil Code. This paper also briefly points out possible difficulties which might occur even though the legal regulation is quite detailed. The thesis is trying to mention relevant established practice of courts in connection to certain areas of this regulation. The legal institute of a lease of an apartment and house presents irreplaceable part of every legal system because of the fact why people enter into such contract. That is also, why special protection of a leaseholder represents traditionally integral part of this field of law. The thesis consists of six chapters, of which the first one presents the sources of legal regulation. The second chapter discusses various objects of a lease which may substantiate a special protection of its tenants. For a better understanding, even instances of relations which are not included under lease of an apartment and house are mentioned. In order to present a comprehensive view, this thesis also discusses the differences of lease of a staff apartments, social solidarity apartments, and apartments owned by cooperative housing societies. The main part of this...
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Lease of an Apartment: Rights and Duties of the Lessee and Lessor
Krtička, Daniel ; Salač, Josef (advisor) ; Zvára, Michael (referee)
Lease of an Apartment: Rights and Duties of the Lessee and Lessor Abstract The diploma thesis deals with the actual issue of the lease of an apartment, which is primarily regulated in the Act No. 89/2012 Coll., the Civil Code, as amended (hereinafter the "CC"), in the specific provisions on the lease of an apartment and the lease of a building (Sections 2235 to 2301). Secondarily, the issue of the lease of an apartment is also regulated by other legal regulations - e.g. Act No. 67/2013 Coll., regulating certain issues concerning the providing of services associated with the use of the apartment and non-residential premises of an apartment house (the Services Act), or Government Regulation No. 308/2015 Coll., on the definition of the terms of routine maintenance and minor repairs related to the use of the apartment. The regulation of the cooperative apartment lease is then excluded from the Civil Code, when the legislator decided to include it in the Act No. 90/2012 Coll., on Commercial Companies and Cooperatives. The subject of the diploma thesis is not to provide a detailed analysis of all specific provisions on the lease of an apartment and the lease of a building, but to give an overview of the rights and duties arising for lessees and lessors, in particular from the provisions of the Sections 2242 to...
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Tenancy in the legal practice
Řeháková, Nikol ; Salač, Josef (advisor) ; Zvára, Michael (referee)
This rigorous thesis deals with the current legal regulation of renting an apartment, especially with the emphasis on evaluating the position of tenant representing the "weaker" part. The aim of the work is to find out whether a tenant really represents the weaker part in the contract and whether it is still appropriate to provide the tenant with the legal protection. The thesis is divided into nine chapters. The first chapter focuses on rental relation in general. The second chapter, following the first one, deals with regulation of rent, which is a current topic today. The third chapter is devoted to legal certainty, which has undergone certain changes since the legal force of Act No. 89/2019 Coll., The Civil Code. The fourth chapter introduces some of the possibilities of security institutes and also points out the possible ways of securing the landlord in case the tenant breaks its obligations. In the fifth chapter, the selected rights and rental obligations are mentioned. The sixth chapter discusses the tenancy issue from landlord's point of view, taking into account even the criminal law level concerning landlord's entry into the tenancy issue. The seventh chapter introduces the prohibited contractual agreements. It also focuses on the amendment Act No. 89/2012 Coll., which returned the...
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Nájemní smlouva - vybrané problémy
Šácha, Radim
Šácha, R. Lease contract - selected problems. Diploma thesis. Brno: Mendel University, 2017. The diploma thesis focuses on issues connected with optimisation of content in lease contracts for renting an apartment or a house in relation to economic and law context in conditions of actual legislation and economic situation on the rental market. The thesis includes qualitative research to identify the most common problems in landlord-tenant relationship and analysis of selected lease contract in order to draw up main objective of the thesis, formulation of suggestions and recommendations.
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The issue of operative lease
Matušová, Tereza ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The focus of this bachelor thesis is on operative lease, primarily from the providing company's point of view. The thesis elaborates on its accounting and how the process works. It will also explain important relevant points, such as legal advantages and disadvantages of why you should buy cars on operative lease. The aim of the thesis is to help with understanding the accounting of the two most common types acquisition of the object of the operative lease in everyday life. All theoretical knowledge is applied to practical real-life examples.
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