National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
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.
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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