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An Analysis of Changes in Tax Law Due to the Civil Code Reform
Svobodová, Lucie ; Červenková, Jana (referee) ; Kopřiva, Jan (advisor)
The thesis deals with the variations in the law on income tax and the taxation of real estate. The aim is to analyze and describe changes in the legislation Law on Income Tax and the Tax Law from the acquisition of immovable property . The partial aim is to calculate the taxes relating to that legislation, and thus application of practical examples and comparing the results of tax liability with previous tax legislation.
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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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Ownership of land and land transfer from the perspective of tax legislation
Palatová, Eliška ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Ownership of land and land transfers from the perspective of tax legislation Abstract The thesis deals with taxes from immovable property - real estate tax and tax on the acquisition of immovable property. The aim of the work is to clearly describe the current legislation of these taxes, to highlight their importance, to assess the appropriateness of the legislation and to suggest possible improvements based on case studies and comparison with the legislation of real estate taxation in other European countries. In the first part of the work, the author focuses on the civil law side of the issue to understand the important civil law institutes related to this topic. The second part deals with real estate tax, where land tax is first specified, and the basic elements of the tax are defined. Furthermore, the author expresses her views on the degree of autonomy of municipalities related to the setup of the tax amount and summarises the opinion on tax by both taxpayers and experts. In this context, it is pointed out the meaning and purpose of the immovable property tax and related changes are proposed. It is shown on practical examples how different can be the tax revenue depending on the increase or decrease of municipal and local coefficients and their low usage by municipalities is demonstrated. The Czech...
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Ownership of land and its transfer from the perspective of tax legislation
Smolková, Šárka ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Ownership of land and its transfer from the perspective of tax legislation Abstract The thesis deals with ownership of land and its transfer from the perspective of tax legislation. The aim of the thesis is to describe tax obligations connected with the ownership of land and with the transfers of ownership of land in the Czech Republic and further to consider the appropriateness of current legislation and its potential changes. The issue of tax regulations related to the ownership of land and its transfer is closely linked to the civil law. Introductory part of the thesis is therefore devoted to the theoretical introduction of the issue with respect to both financial law and civil law. The first chapter defines the term real estate and land. The second chapter describes and overviews forms of transfer of ownership of real estate and shortly also the issue of real estate cadaster. The fourth and fifth parts are the crucial ones with respect to the whole thesis. The fourth part overviews the responsibilities relating to the ownership of real estate particularly with regard to the land tax. In the following subchapters the author describes structural tax elements of the land tax and further deals with appropriateness of the land tax and its potential changes. The author perceives the land tax as justifiable by...
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Comparison of regulation of property transfer tax and the tax on the acquisition of immovable property
Jirásek, Tomáš ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Comparison of regulation of property transfer tax and the tax on the acquisition of immovable property This diploma thesis is devoted to comparison of real estate transfer tax based in act n. 357/1992 Sb. and tax on the acquisition of immovable property based in statutory measure of Senate n. 340/2013 Sb. This legal act of Senate was enacted due to the recodification of private law in Czech republic in 2014. Thesis is based on comparation of particular tax elements and specific legal provisions. The aim is to identify the reasons for these changes, check the possibility of applying historical judgments on new regulation and consider the legislation in terms of de lege ferenda. The work contains only substantive part of legislation. The first chapter deals with general introduction to tax theory. It defines the term tax, its properties and tax elements. This chapter also displays tax system. The second chapter is devoted to a general description of both taxes and the fundamental reasons for adopting the new regulation. It also discusses new institutes of the new Civil Code, for which it was necessary to adopt new legislation. Speculates also about the form of a statutory measure of the Senate codification. The third chapter is dedicated to the comparison of the specific statutory provisions contained...
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An Analysis of Changes in Tax Law Due to the Civil Code Reform
Svobodová, Lucie ; Červenková, Jana (referee) ; Kopřiva, Jan (advisor)
The thesis deals with the variations in the law on income tax and the taxation of real estate. The aim is to analyze and describe changes in the legislation Law on Income Tax and the Tax Law from the acquisition of immovable property . The partial aim is to calculate the taxes relating to that legislation, and thus application of practical examples and comparing the results of tax liability with previous tax legislation.
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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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