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Ownership of flat, comparison of Czech and Italian legislation
Miškovská, Lucie ; Hendrychová, Michaela (referee) ; Frinta, Ondřej (referee)
The purpose of my thesis is the comparison of Czech and Italian legislation of the ownership of the flats or apartments. The thesis is composed of ten chapters. In all chapters, except the introductive, first the Italian approach is analyzed and subsequently is compared with the Czech approach. Chapter one contains brief introduction. Chapter two is dedicated to the basic terms of Italian legislation which are necessary for understanding of comparative part of the thesis. Chapter three describes the evolution of rules regulating the ownership of the apartments, classifies the current legislation and focuses on the expectation of future development. Following chapter provides the commentary on the terms flat or apartment and housing unit. Regulation concerning the common parts of building is analyzed in chapter five. Chapter six is crucial because focuses on the comparison of SVJ - community of flat owners (as well as the aspects of the ownership of housing unit in Czech legal order) and condominio. The chapter dealing with special cases of administration of the building follows. Chapter eight relates to the bodies responsible for the administration of the building. In the next chapter the process of decision-making relating to the administration of the building is described. Chapter ten deals with rights...
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Ownership of flat, comparison of Czech and Italian legislation
Miškovská, Lucie ; Salač, Josef (advisor) ; Švestka, Jiří (referee)
The purpose of my thesis is the comparison of Czech and Italian legislation of the ownership of the flats or apartments. The thesis is composed of ten chapters. In all chapters, except the introductive, first the Italian approach is analyzed and subsequently is compared with the Czech approach. Chapter one contains brief introduction. Chapter two is dedicated to the basic terms of Italian legislation which are necessary for understanding of comparative part of the thesis. Chapter three describes the evolution of rules regulating the ownership of the apartments, classifies the current legislation and focuses on the expectation of future development. Following chapter provides the commentary on the terms flat or apartment and housing unit. Regulation concerning the common parts of building is analyzed in chapter five. Chapter six is crucial because focuses on the comparison of SVJ - community of flat owners (as well as the aspects of the ownership of housing unit in Czech legal order) and condominio. The chapter dealing with special cases of administration of the building follows. Chapter eight relates to the bodies responsible for the administration of the building. In the next chapter the process of decision-making relating to the administration of the building is described. Chapter ten deals with rights...
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Accounting and Tax Specifics of Associations of Housing Unit Owners
Tomášková, Kamila ; Hálek, Miroslav (advisor) ; Zouhar, Tomáš (referee)
The aim of this bachelor's thesis is to define accounting and tax specifics of associations of housing unit owners and to show that according to the same legislative documents every administrator performs accounting differently. Thesis contains the description of the basic information about associations of housing unit owners and major ways of funding. Thesis also contains specifications of the different accounting practices in accounting of costs, revenues, assets and liabilities of associations, and also determines the taxes and levies applicable to this type of legal entity. In conclusion, it is compared three accounting of different houses for year 2011 and it is evidence that each of these units performed accounting for in other way.
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