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National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Tax Implications for Real Estate Owners
 Semerád, Pavel ; Hejduková, Amálie (referee) ; Vítková, Eva (advisor)
The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.
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Tax Implications for Real Estate Owners
 Semerád, Pavel ; Hejduková, Amálie (referee) ; Vítková, Eva (advisor)
The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.
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Purchase contract
 BLÁHOVÁ, Jana
This thesis deals with the purchase contract. The purchase contract is the most widespread contract in the Czech Republic. In the first part there is the history of the purchase agreement described, the definition of the legal adjustment and the comprehensive view of the purchase contract. In the first part there is also the chapter called the comparison of purchase contract with the new Civil Code. In this part there are the most considerable changes defined and described. The new Civil Code is effective from the 1st of January 2014. In the second section there is the purchase agreement assembled. Every particular part is analyzed and described. The particular parts contain the own opinions and commentary. The purchase contract is closed on real estate. For the greater interest the other changes in the private law are pointed.
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