National Repository of Grey Literature 33 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Repairs and Technical Improvement on Own and Rented Property
Kabáč, Ľudovít ; Matyšková, Eva (referee) ; Svirák, Pavel (advisor)
Bachelor thesis focuses on the issue of the repairs and technical improvement on its own and leased assets. Defines basic terms, their differences, and describes possible variants that arise in practice. Finally thesis includes a proposal for compensation arrangements for transferred adjustments made by a particular company.
The Tax Treatment of Specifics Leasing Conditions According to the New Civil Code
Prokeš, Jakub ; Valeský,, Martin (referee) ; Svirák, Pavel (advisor)
This diploma thesis addresses a range of issues concerning leases in terms of the New Civil Code (NCC). The first part of the work introduces the changes in NCC, as well as taxes affecting leases. The remainder of the study provides an analysis, solutions, and application of the changes to selected case studies, while the final outcome of the study is the actual analysis of the selected points of the tax issues.
Lease of the business premises
Danielová, Magdalena ; Salač, Josef (advisor) ; Frinta, Ondřej (referee)
Rigorózní práce: Nájem prostoru sloužícího podnikání Mgr. et. Mgr. Magdalena Danielová 19. 6. 2023 Abstract Lease of the Business Premises The aim of the thesis is to analyse the legal regulation of a lease of the business premises, as it is currently contained in the Act No. 89/2012 Coll., the Civil Code (Civil Code). With the date of effectiveness of the Civil Code on 1 January 2014 numerous amendments were introduced in the area of a business lease. The previous legal regulation was contained in particular in the Act No.116/1990 Coll., on the lease and sublease of non-residential premises, as a special legal regulation to the Act No. 40/1964 Coll., the Civil Code. With regard to the transitional provisions of the Civil Code which regulate the application of its provisions on a lease of non-residential premises established before the effectiveness of the Civil Code, the thesis also includes the comparison of the both mentioned regulations. The thesis is divided into seven chapters. The first chapter contains a historical excursion into the period from the end of the WWII to the end of 2013, and it focuses on the legal regulations relevant for the non-residential premises, especially the above-mentioned the Act No. 116/1990 Coll. In the second chapter the term of a business lease is analysed, its aspects,...
Lease of the business premises
Danielová, Magdalena ; Salač, Josef (advisor) ; Frinta, Ondřej (referee)
Lease of the Business Premises The aim of the thesis is to analyse the legal regulation of a lease of the business premises, as it is currently contained in the Act No. 89/2012 Coll., the Civil Code (Civil Code). With the date of effectiveness of the Civil Code on 1 January 2014 numerous amendments were introduced in the area of a business lease. The previous legal regulation was contained in particular in the Act No.116/1990 Coll., on the lease and sublease of non-residential premises, as a special legal regulation to the Act No. 40/1964 Coll., the Civil Code. With regard to the transitional provisions of the Civil Code which regulate the application of its provisions on a lease of non-residential premises established before the effectiveness of the Civil Code, the thesis also includes the comparison of the both mentioned regulations. The thesis is divided into six chapters. The first chapter contains a historical excursion into the period from the end of the WWII to the end of 2013, and it focuses on the legal regulations relevant for the non-residential premises, especially the above-mentioned the Act No. 116/1990 Coll. In the second chapter the term of a business lease is analysed, its aspects, including the comparison with the preceding term "non-residential premises" and emphasizing the...
Vliv nové klasifikace pronájmů na finanční pozici a výkonnost podniku
Rábová, Kateřina
The newly issued IFRS 16 changes the classification of leases; a number of operating leases so far reported off-balance sheet will be reported in the balance sheet on the part of the lessees. The aim of the thesis is to identify and quantify the impacts of this change on the part of the lessees.
Apartment lease termination in terms of substantive and procedural law
Sobotková, Žaneta ; Salač, Josef (advisor) ; Šustek, Petr (referee)
Apartment lease termination in terms of substantive and procedural law Abstract The diploma thesis is focused on particular reasons of the apartment lease termination, according to the Civil Code no. 89/2012 coll. and act no. 90/2012 coll., corporate law. The legal regulation in the civil code no. 89/2012 coll. is not comprehensive, and therefore this thesis deals with the reasons that are set out in both the special provisions on the apartment lease termination the termination of an apartment and a house, as well as the reasons arising from the general provision on the lease and termination of obligations. The thesis consists of an introduction, seven chapters and a conclusion. It is based on valid legal regulations, case law, professional literature and other sources. The first chapter outlines the historical development of the institute of renting an apartment and its demise. The basic law became the General Civil Code, which applied in the territory of the Czech republic on the basis of the Reception Act of 1918. The discontinuity with the previous legislation occurred in 1948 after the Communist Party took over political power. Then the Civil Code No. 141/1950 Coll. and the Civil Code No. 40/1964 Coll. were adopted. The second chapter discusses the institute of tenancy, lease agreement and the concept...
Lease of the property for business purposes
Řeháčková, Ivana ; Salač, Josef (advisor) ; Šustek, Petr (referee)
The purpose of this final thesis is to provide the outline of the effective legal regulation of the lease of the property for the business purposes. After short introduction of the lease as a legal institute itself and its usage in business area of life, the thesis then concerns itself with the particular questions that are subject to legal regulation of the lease of the property for business purposes constituted mainly by the Civil Code. Amongst these questions the basic necessities of the lease agreement that are required by the law are described first, then the mutual rights and obligations of the contracting parties and finally the matters related to the termination of the lease.
Residential tenancy agreement - Landlord's status and non-mandatory provisions of Czech residential tenancy law
Doležal, Jakub ; Salač, Josef (advisor) ; Švestka, Jiří (referee)
In my thesis "Residential tenancy agreement - Landlord's status and non-mandatory provisions of Czech residential tenancy law" I explore specific institutes of Czech residential tenancy law. I deal with contractual freedom of the parties to arrange their own rights and obligations that may differ from those that are prescribed by the Czech civil code. I also put emphasis on the new legislation that will come into effect in 2014, which is going to substantially change legal relations between lessors and lessees. Starting with basic legal requirements for lease agreement I then describe rights and obligations of the parties that stem from it. At the end I go over legal tenancy agreement termination options. Through the comparison of the law as it is and its impact on real life I attain the aim of my thesis: to show what is problematic in the Czech residential tenancy law.
Lease contract
Ondruška, Ota ; Salač, Josef (advisor) ; Švestka, Jiří (referee)
Lease contract The theme of this thesis is lease contract. The author has chosen this subject because it is very current and lease contract is also one of the most frequently used legal act. The main goal of the thesis is to analyze the institute of lease contract and to highlight some problematic points of this legal regulation. The work is supplemented by judicial decisions of Czech courts and opinions of some authors. This work consists of three chapters. The Chapter one describes historical development of legislation of lease contract, especially in Roman law, legislation contained in General Civil Code of 1811 and the legislation included in the Czechoslovak Civil Code of 1950 and of 1964. The Chapter two is the main part of this work. It is subdivided into eight parts in which are discussed the general provisions of lease contract. First subchapter examines relevant Czech legislation, the second subpart is focused on concept of lease contract. The parties of lease contract are described in the third part. The characteristic of creation of lease contract contains the fourth subchapter and the fifth subpart contains a detailed list of rights and obligations of the lessor and the lessee and their subsequent analysis. The sixth part concentrates on rent issue. Institute of sublease is investigated...
Lease of an apartment and house
Petrovičová, Michaela ; Salač, Josef (advisor) ; Švestka, Jiří (referee)
Lease of an apartment and house The subject of this thesis is the issue of lease of an apartment and a house with emphasis on introduction of the fundamental changes brought to this question by the new Civil Code. This paper also briefly points out possible difficulties which might occur even though the legal regulation is quite detailed. The thesis is trying to mention relevant established practice of courts in connection to certain areas of this regulation. The legal institute of a lease of an apartment and house presents irreplaceable part of every legal system because of the fact why people enter into such contract. That is also, why special protection of a leaseholder represents traditionally integral part of this field of law. The thesis consists of six chapters, of which the first one presents the sources of legal regulation. The second chapter discusses various objects of a lease which may substantiate a special protection of its tenants. For a better understanding, even instances of relations which are not included under lease of an apartment and house are mentioned. In order to present a comprehensive view, this thesis also discusses the differences of lease of a staff apartments, social solidarity apartments, and apartments owned by cooperative housing societies. The main part of this...

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