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The Comparison of Property Taxes in the Czech Republic and Ireland
Roláková, Jana ; Veselý, Josef (referee) ; Lajtkepová, Eva (advisor)
The diploma thesis is focused on property taxes in the Czech Republic and Ireland. The first part is aimed at tax theory and history of the property taxes. The next part describes current tax legislation for property taxes in both states. The main aim of this work is to compare the property taxes in the Czech Republic and Ireland and formulate the conclusion with particular property taxes applied in the Czech Republic. This problem is treated in the last chapter.
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Analysis of Specifics Taxation of Non-profit Organizations
Šalomon, Martin ; Dvořáková, Pavla (referee) ; Kopřiva, Jan (advisor)
This bachelor's thesis describes problems and specifics in taxation of non-profit organizations. In the theoretic part of this bachelor's thesis are described differences in behaviour between taxation of non-profit organization and business organization in Corporate Income Tax and Value Added Tax. The practical part contains analysis of documents of specific non-profit organization for taxation by corporate income tax and other taxes, which occurred during the reporting period.
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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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Donation and its modalities
Čerešňáková, Marcela ; Elischer, David (advisor) ; Dvořák, Jan (referee)
1 Summary This thesis deals with the issue of donation and its modalities. Due to the fact that the contract of donation is a very often concluded nominate contract, which is like a contract of purchase or exchange, a legal title of ownership transfer, the topic is contemporary and useful for practice. The aim of this thesis is to analyze the current legal regulation of donation, while using relevant judicial decisions. This thesis consists of eight chapters, which are for the purpose of better clarity logically divided into subchapters. The introductory chapter revolves around the issue of donation in general, especially with respect to the conceptual elements of donation, that is gratuitousness, voluntariness and the object of donation. Separate subchapters are then focused on distinguishing donation from similar legal conduct as well as from the pledge to donate. The second chapter deals with the legal regulation of the contract of donation itself, whereas outlined are firstly the differences between a real and a consensual contract of donation. In this part of the thesis the transfer of ownership of the gift is also briefly tackled. Special subchapter is then dedicated to the issue of parties and subjects of the contract of donation. Also discussed in this chapter is the form of contract of donation as...
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Ownership and transfers of real estate in context of tax law
Šaštinský, Petr ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The aim of the thesis is to analyse the ownership of real estate and their transfers in the context of tax law. There is examine a legal regulation of property taxes in the Czech Republic in detail, respectively real estate tax, real estate-transfer tax, inheritance tax and gift tax. The legal regulation of property taxes in the Czech Republic is compared with legal regulations in the selected countries of the European continent and in the same time there are highlighted the differences and pointed out the specifics of particular taxes and legal regulations. The thesis judges current legal regulation not only de lege lata but also outlines considerations and propositions de lege ferenda.
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Donation and its modalities
Čerešňáková, Marcela ; Elischer, David (advisor) ; Dvořák, Jan (referee)
1 Summary This thesis deals with the issue of donation and its modalities. Due to the fact that the contract of donation is a very often concluded nominate contract, which is like a contract of purchase or exchange, a legal title of ownership transfer, the topic is contemporary and useful for practice. The aim of this thesis is to analyze the current legal regulation of donation, while using relevant judicial decisions. This thesis consists of eight chapters, which are for the purpose of better clarity logically divided into subchapters. The introductory chapter revolves around the issue of donation in general, especially with respect to the conceptual elements of donation, that is gratuitousness, voluntariness and the object of donation. Separate subchapters are then focused on distinguishing donation from similar legal conduct as well as from the pledge to donate. The second chapter deals with the legal regulation of the contract of donation itself, whereas outlined are firstly the differences between a real and a consensual contract of donation. In this part of the thesis the transfer of ownership of the gift is also briefly tackled. Special subchapter is then dedicated to the issue of parties and subjects of the contract of donation. Also discussed in this chapter is the form of contract of donation as...
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Ownership and transfers of real estate in context of tax law
Šaštinský, Petr ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The aim of the thesis is to analyse the ownership of real estate and their transfers in the context of tax law. There is examine a legal regulation of property taxes in the Czech Republic in detail, respectively real estate tax, real estate-transfer tax, inheritance tax and gift tax. The legal regulation of property taxes in the Czech Republic is compared with legal regulations in the selected countries of the European continent and in the same time there are highlighted the differences and pointed out the specifics of particular taxes and legal regulations. The thesis judges current legal regulation not only de lege lata but also outlines considerations and propositions de lege ferenda.
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Legal regulation of taxation of sportsmen
Navracký, Zdeněk ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
Legal Regulation of Taxation of Sportsmen Abstract / Summary: This thesis deals with sportsmen taxation in the Czech Republic and in foreign countries, especially in Germany. The first chapter, following the introduction, is made of fundamental concepts related to this topic (tax, charge, subject to taxation, income-tax, value-added tax, gift tax). Chapter Two of this paper discusses the status of sportsmen in the Czech Legal system and determination is made in terms of professional sportsmen, semiprofessional, amateurs and and in terms of the way powering the sport, either personally or collectively. The third chapter deals with the legal status of professional sportsmen and their classification of particular taxes, emphasis is placed on tax on personal income. However, a brief excursion is made into value-added tax also. Chapter Four is dedicated to the issues of international taxation on sportsmen, because it's apparent the sport is overall activity which cannot be limited by boundaries. Chapter Five coming before the Conclusions is discussing briefly the German legislation in force influencing the taxation of sportsmen issues. Key Words: Sport, sportsman, income tax, value-added tax, gift tax, international taxation, the Czech Republic, Germany.
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Analysis of Specifics Taxation of Non-profit Organizations
Šalomon, Martin ; Dvořáková, Pavla (referee) ; Kopřiva, Jan (advisor)
This bachelor's thesis describes problems and specifics in taxation of non-profit organizations. In the theoretic part of this bachelor's thesis are described differences in behaviour between taxation of non-profit organization and business organization in Corporate Income Tax and Value Added Tax. The practical part contains analysis of documents of specific non-profit organization for taxation by corporate income tax and other taxes, which occurred during the reporting period.
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