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Taxation of Rent Incomes
Laslová, Klára ; Ondrůjová, Lenka (referee) ; Kopřiva, Jan (advisor)
Bachelor thesis deals with problems of so-called private rental achieved under § ř of the Income Tax Act. The first part is focused on explanation the theoretical knowledge from the area of lease agreements, general taxation procedures and through definition of tax expenses of the lessors´s side. The practical part is processed tax analysis of a particular individual with continuity of technical improvement during one or more tax period.
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Taxation of Rent Incomes
Mikesková, Dana ; Štěrba, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on taxation of rental income achieved under § 9 of the Income Tax Act. In the theoretical part, the system of taxes in the Czech republic is presented, the procedure of taxation of individual income taxes, calculation of the resulting tax liability and the whole subchapter is devoted to rental contracts, their data and rents. The practical part compares the investment of natural person in a residential building and an apartment. It also includes the costs of this person and evaluation of real estate investments.
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The investment cost of construction
Novotná, Eva ; Brázdová, Eva (referee) ; Marková, Leonora (advisor)
The aim of the thesis is to determine the price of construction investment position, so as to achieve the greatest possible effectiveness for the investor. The theoretical part deals with the life cycle phases, creating price structures and contractual documents. The practical part deals with the application of theory to a case study. Specifically, it examines the lucrative sale of buildings over long-term lease.
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Apartment rent and the factors that influence it in the city of Prostějov
Novák, Tomáš ; Weigel, Lubomír (referee) ; Horňáková, Romana (advisor)
This thesis is focused on the analysis and comparison of rental apartments in Prostejov and all the factors that have the level of rents in the area of influence. The work presents textual and graphical part of a designated location according to the amount of rent in various parts of the city Prostejov flats of sizes 1 + 1, 1 + KK, 2 + 1, 2 + KK, 3 + 1, 3 + KK. These dispositions are examined and appreciation is shown in tables and graphs. The result is a calculation and comparison of individual dispositions rent flats and assess the factors that have influence on the price.
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Price Map of Apartment Flats in Brno
Buchtelová, Miroslava ; Besedová, Klára (referee) ; Krejza, Zdeněk (advisor)
The aim of the thesis is to create price maps of rental flats in Brno . This maps are elaborated in graphical and electronical form. There is also description of obatining and evaluating of data concerning rents of flats. Data are membered according to the type of flat and city parts of Brno. Analysis of data is a part of the thesis as well.
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Lease of an apartment
Koláčková, Barbora ; Salač, Josef (advisor) ; Zvára, Michael (referee)
Lease of an apartment Abstract The theme of this diploma thesis is an institute of lease of an apartment, which is an important and still current institute. Regarding the constant increase of prices in the real estate area, the attractiveness of this institute is only expected to grow in the future. The diploma thesis contains not only general characteristics of the lease as a legal relationship but also the specification of an apartment and a house as the subject of the lease, entities of the lease or the specific purpose for which the lease is concluded. Considerable attention is paid to the lease agreement, rent or the ways how the lease may end. The part concerning the historical evolution of the apartment lease is omitted. The thesis addresses selected issues related to the protected lease of an apartment regulated by the Civil Code, both issues theoretical and practical. The thesis deals mainly with those issues that resonate the most among experts. The aim of the work is to provide a comprehensive and detailed image of the regulation of lease in the Czech Republic, primarily with the help of the case law of the Supreme Court, which helps to overcome its various shortcomings. With that in mind the thesis summarizes and presents opinions of the Supreme Court contained in its decisions concerning...
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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.
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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...
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