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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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Legal aspects of protection against radon
Fojtíková, Olga ; Damohorský, Milan (advisor) ; Sobotka, Michal (referee)
The aim of this diploma thesis is to present legal instruments used by the state to protect citizens from indoor radon and its decay products, to assess their effectiveness and to indicate possible pitfalls in their application. The paper first describes the radon issue from the perspective of natural sciences, introduces the unique Czech approach - the Radon Program, and describes handling of the issue by the state administration. The main emphasis is put on the development of related legislation, especially in the field of atomic and building law, where the state's approach to guidance levels is critically evaluated and where some recommendations for building management are mentioned. The legislation is also closely associated with the provision of state subsidies for anti-radon measures. Current developments are evaluated and options potentially leading to an improved effectiveness of this instrument are outlined. From a practical point of view, the paper is complemented by a case report based on private law and the related protection by civil law instrument.
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Setting the tax base for determining the tax on the acquisition of real estate
Borůvka, Jaroslav ; Vlasák, Josef (advisor) ; Dana, Dana (referee)
The calculation and determination of the tax base of the tax on acquisition of realty is based on the comparative tax value. In the scope of this Bachelor thesis, different ways of the calculation and determination of the tax base are compared, namely using the quideline value and price coming from an expert evidence. Both methods are used to calculate the tax base and to assess the tax, while differences between both methods are being analyzed and suitable cases for their usage are outlined. The final chapters of the thesis closely specify issues of the determination of the tax base.
The main contribution of the thesis lies in the analysis of calculations and the following drawing of findings of determination of the tax base, The thesis also evaluates usage of price maps for the determination of the tax base. The contribution of the practical part can be seen in the practicability analysis of different ways of calculation of the comparative tax value.
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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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