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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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Accounting, tax and legal specifics of associations
Javůrková, Iveta ; Takáčová, Hana (advisor) ; Míková, Marie (referee)
The thesis deals with the legal aspects of civic associations and connections with their transformation into guilds as a result of the entry into force of the New Civil Code. It also deals with the issue of lack of legal certainty in some areas of accounting and taxation. This section is dedicated to the largest part of the thesis, which displays typical transaction of guildss. All this part is dealt in parallel look of simple accounting and double-entry bookkeeping. In conclusion, these transactions are considered as all transactions of fictitious guild and transferred into annual reports and tax returns.
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Mortgage lending
Král, Šimon ; Vacek, Vladislav (advisor) ; Coufal, Libor (referee)
The subject of this bachelor thesis is the mortgage lending in the Czech Republic. Firstly, there are characteristics of the mortgage loan and other related definitions. Next part focuses on the types of the mortgage loans available in our country. The following chapter describes the changes, which has been recently done in this field due to effects of the new civil code. Lastly, the analytical part compares and evaluates the mortgage loans granted by selected banking institutions in the Czech Republic.
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Impacts of the new Civil Code on Life Insurance
Hegar, Štěpán ; Arltová, Markéta (advisor) ; Škvorová, Markéta (referee)
This diploma thesis deals with the impact of the new Civil Code on the Life Insurance in the Czech Republic. Since January 1, 2014, the new Civil Code regulates the existing legislation and in many ways introduces new insurance terms and requirements. The introduction of this legislation will affect the entire insurance market that will provide trends in Life Insurance in the coming years . Since this change will significantly transform the whole negotiation process of Life Insurance policies, several key themes were selected and analyzed which are most relevant to both insurers, policyholders and the insured. The new Civil Code will change the negotiations of Life Insurance contracts and the insurance broker business will be different from what so far has been customary. The insurance brokers will now have to collect the insurable interest during the contract negotiation with the applicant, analyze their needs and schedule records from the meeting. The thesis examines the current state of negotiated Life Insurance risk on the real Life Insurance data. The analysis concludes some recommendations which the insurers could use with regard to the introduced changes.
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Accounting and tax of community of the unit owners in the specific conditions
Swaczynová, Lucie ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
This bachelor thesis deals with legislation of the community of owners of units, further with accounting and taxation specifics of this legal person. In the introduction the activity of community and the administration of house and plot are characterized according to the new civil code. Further work is focused on how the legal regulation of the community of owners is reflected in the account of this legal person. The issue of taxes is mentioned in the thesis too. The final part is devoted to the practical example of the accounting of a small community of owners of units in the course of one year.
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Changes in legislation affecting property valuation
FREIBERKOVÁ, Veronika
The aim of this thesis is to identify changes in the legislation, specifically the Act no. 151/1997 Coll., property valuation, valuation regulations and the new Civil Code no. 89/2012 Coll. Next it is about changes related to taxes which are associated with real estate. The subject of the literature researche is to explain concepts, historical development of valuation rules, the new Civil Code in relation to immovable things Land value tax and tax on transfer of immovable property. In my work are examples of valuation of a family house, according to the selected ordinances which caused the price differentiation.
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