Comparison of building legislation according to current and new Civil Code In my master's thesis I focus on building legislation according to the Civil Code. The building, either as a separate thing or part of other things, is mainly the subject of ownership, but also of other civil relations. Therefore it is very widely used and discussed concept. The main goal of the thesis is to describe in detail concept of building in the current Civil Code, with focus on shortcomings and the most problematic areas, and confront it with changes in the new Civil Code. The purpose is also to provide summary of building issues and possible advantages or disadvantages its enactment in the new Civil Code. I mainly concentrate on different division of things and problems with definition of the term building, which apply to specific examples. Last but not least, the thesis evaluates new building enactment and tries to point out problems that may arise in connection with the transition to the principle superficies solo cedit. The master's thesis is, apart from the introduction and conclusion, composed of three chapters. Chapter one is introductory and deals with the principle superficies solo cedit, which is the pivotal principle related to building legislation. Describes its development from Roman law, via ABGB, until...

La mise à disposition est un système juridique permettant à l’Etat d’autoriser certains de ses opérateurs à employer des immeubles dont il est propriétaire pour leurs missions d’intérêt général. Elle aménage un partage des droits et obligations du propriétaire portant sur ces biens. S’appliquant indifféremment au domaine public et au domaine privé étatiques – par le biais des procédures d’affectation, de remise en dotation ou des conventions d’utilisation – elle constitue un mode de gestion immobilière dérogatoire, empreint des spécificités du droit de la propriété et de la domanialité publiques. Accessoire de la décentralisation fonctionnelle, la mise à disposition est étroitement liée à la forme d’organisation administrative de l’Etat. Elle retranscrit, en matière immobilière, la logique décentralisatrice et recherche un équilibre entre dépendance et autonomie patrimoniale des établissements publics nationaux vis-à-vis de leur tutelle. C’est dans le cadre de la décentralisation du service public de l’enseignement supérieur et de la recherche que ce système révèle son originalité. De même que la décentralisation fonctionnelle est venue rationaliser une relation institutionnelle séculairement complexe entre les universités et l’Etat, la mise à disposition tente d’équilibrer des rapports patrimoniaux historiquement alambiqués. Elle attribue aux universités une fraction des droits et obligations du propriétaire portant sur des immeubles étatiques et leur garantit une certaine autonomie dans leur gestion immobilière. Elle les maintient concomitamment en situation de dépendance vis-à-vis de l’Etat, qui, face aux maigres ressources des établissements, est propriétaire de la majorité des biens dédiés au service public universitaire. L’analyse critique du système de la mise à disposition, de ses modalités d’application et de ses évolutions fournit un angle d’approche novateur à l’étude des relations entretenues entre les universités et l’Etat, sous le prisme du rapport de dépendance/autonomie qui les caractérise. Sur le plan institutionnel, il est aujourd’hui communément admis qu’une autonomie des universités vis-à-vis de l’Etat est nécessaire à l’individualisation du service public de l’enseignement supérieur et de la recherche, à sa modernisation et à sa dynamisation. Toutefois, la problématique immobilière suscite des hésitations. L’objectif d’une étude critique de la mise à disposition consiste donc à appréhender le degré d’équilibre entre les notions de dépendance et d’autonomie éventuellement atteint et envisageable ainsi que ses conséquences au sein de la relation patrimoniale étatico-universitaire. Or, dans ce contexte, l’efficacité du système est contestable. Fondé sur une théorie minimaliste, il laisse libre court, dans la pratique, à une multitude d’interprétations, de contournements voire de dévoiements, à la source d’une gestion immobilière fluctuante et d’une relation patrimoniale en mal d’équilibre. En dépit des réformes, les résultats de son application sont peu compatibles avec la récente évolution des logiques de gestion immobilière publique qui, en période de crise budgétaire, rejoignent les questionnements que l’immobilier public et le régime de la domanialité publique suscitent depuis la fin du XIXème siècle. La mise à disposition se révèle alors être un outil juridique complexe, à la fois marqué par les enjeux modernes de la gestion de l’immobilier public, par les spécificités du droit dérogatoire auquel celui-ci est soumis ainsi que par les débats contemporains relatifs au statut des universités, aux modalités d’organisation du service public et aux nouveaux moyens d’action publique dans le paysage administratif français. / The putting at disposal is a legal system enabling French State to authorize some of his institutions to use his immovable properties for general interest. This system permits to share rights and obligations of the proprietor concerning his possessions. It can be applied indifferently to public or private estate of the State by using procedures of allocation, transfers of endowments or covenants for use and it represents a dispensatory way of administration of public propriety and domain. The putting at disposal is an accessory of functional decentralizing and tightly linked to the administration by the State. In estate matter it transcribes decentralizing logic and aims to balance between patrimonial dependence and autonomy of national public institutions face to their administrative supervision. This system reveals its originality in the decentralizing of the public service of university education and research. As well as functional decentralizing did rationalize the institutional relationship, very complex for centuries, between State and universities the putting at disposal tries to balance patrimonial links which have always been convoluted. It confers to universities a part of rights and obligations incumbent to proprietor concerning national estate but grants them some autonomy in administrating this property. But the universities are still dependant on the State who, regarding the low resources of these institutions, remains proprietor of the major part of estates dedicated to university public service. Our critical analysis of the system of putting at disposal, its mode of enforcement and its evolutions aims to deliver an innovating approach of the relationship between universities and State which is characterized by the link of dependence/autonomy. For institutional concern today everybody agrees that universities’ autonomy towards the State is necessary in order to individualize, modernize and energize the public service of university education and research. But there is uncertainty regarding the estate problem. The purpose of a critical study of putting at disposal so consists in evaluating the degree of balance between the notions of dependence and autonomy attempted or eventually feasible and its consequences on the patrimonial relationship between State and universities. Now, in this context, the efficiency of the system can be contested. Founded on a minimalist theory it gives free rein in practice to a vast number of interpretations, circumventions and even misappropriations which lead to a fluctuant estate administration and a misbalanced patrimonial relationship. Despite reforms its implementation does not fit with the recent logic evolutions of the administration of public estate. In fact the budgetary crisis implies questioning about public administration and ownership of public domain dating from the end of the 19th century. The putting at disposal reveals to be a complex legal implement. It is marked at once by the stakes of modern administration of public estate, by the specificity of the dispensatory law which reigns in this matter as well as by contemporary debates about university statutes, the way of organizing the public service and new means of public organization in the context of French administration.

Darbe nagrinėjama nekilnojamojo turto samprata, aptariami mokesčių sistemos vertinimo kriterijai ir mokesčių teisinės bazės sutvarkymo principai. Taip pat analizuojamos Lietuvos Respublikos ir kitų Europos valstybių teisės aktų nuostatos, susijusios su nekilnojamojo turto apmokestinimu bei įvertinama nekilnojamojo turto mokesčio reikšmė savivaldybių biudžetui. Atsižvelgiant į tai, numatomi galimi teisinio reglamentavimo pokyčiai Lietuvos nekilnojamojo turto apmokestinimo srityje. / In thesis, the concept of immovable property is examined. Further, assessment criterions and structuring legal framework of tax base are discussed, and analysis of provisions of Lithuanian and other European countries legal acts, regulating taxes on immovable property, is presented. Also the importance of tax on immovable property for municipal budget revenues is evaluated, and possible changes in the legal framework of Lithuanian laws regulating tax on immovable property are predicted. After the analysis of provisions of Lithuanian and other European countries legal acts, regulating taxation of immovable property, was completed, and topics related to taxes on immovable property in ad hoc literature were explored, it was found, that recent system of taxation of immovable property in Lithuania does not fully correspond with tendencies dominating in international practices: though Law on immovable property, which came into force since 1st of January 2006, extended the tax base, and though methods for determining taxable values of immovable property are the same which are used in international practices of immovable property taxation, still not all problems, relating to taxation on immovable property (as well as land) are solved. Considering this, it is stated that in the future it will be necessary to integrate in one legal act all provisions, regulating taxes both on immovable property and land. Further, assumption, that tax on immovable property, located in the Republic of... [to full text]

Development of the Real Property Law Regulation in Czech Lands in 19th and 20th centuries The purpose of my master degree thesis is to analyse the development of legal regulation in the field of real property law in the Czech lands between years 1800 and 2000. There is several reasons for my research which are specified in the thesis's Preface: the fact I am very interested in everything what is connected with the legal aspects of real property questions, my original profession (having secondary school education in construction domain - and construction is a real property according to the valid Czech legal form) and influence of the denial of certain general principles of property law in the Czechoslovakia in the past to my family. The thesis is composed of ten chapters, each of them describing the legal regulation of the real property law in different historical period of time. Chapter One is introductory and defines basic characteristics of real property law in the past, beginnings of its concept as a fundamental human right and specificities of the soil including mentioning the exclusive Czech legal institute buildings being a real property. Chapter Two shows the essential institutes of legal relations to the real properties from the beginnings of Czech statehood (feudalism and absolutism times)...

This thesis proposes that cultural heritage preservation in the event of armed conflict is negotiated through four main frameworks: (1) a political framework of independent governments and UNESCO; (2) a legal framework of international conventions and agreements; (3) a civil framework including local communities and non-governmental organizations; and (4) an armed forces framework spanning military and militant groups. These four frameworks operate in conjunction with one another, at times in complementary or in contradictory ways. Given the intimate connection of immoveable cultural sites to the dynamics of cultural identity, it is assumed in this thesis that the intentional destruction of cultural heritage property is akin to the destruction of a group's cultural identity and to a greater extent a crucial component of ethnic cleansing in connection with social identity theory.

This thesis is concentrated on issue of immovable assets in business after the recodification of a private low valid from 1. 1. 2014. It specializes in selected accounting and tax issues associated with the acquisition, possession and disposal of immovable property. The aim of thesis is to provide a clear description of all operations and responsibilities of an economic entity in connection with using immovable assets in business. The thesis deal with the target problems from the perspective of entrepreneur, who is governed by Czech regulations, keep accounts and disposes of the property for business purposes and does not acquire real property primarily for trading with them. All work is concerned only with land and buildings placed on them.

Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2014. / South Africa has the status of being the richest country based on mineral reserves. This status incentivised many offshore investors to invest in shares in South African mining companies which, in turn, hold mining rights and/or prospecting rights. This research evaluates, with specific reference to offshore investors, whether any South African capital gains tax implications would arise upon the disposal by non-residents of shares in a South African company holding prospecting rights or mining rights. The report focuses on paragraph 2 of the Eighth Schedule to the Income Tax Act 58 of 1962 (‘the Act’) as well as the legal nature of mining rights, prospecting rights and prospecting information to determine whether such rights and information would fall within the ambit of paragraph 2 of the Eighth Schedule to the Act. The report concludes on whether the disposal by non-resident shareholders of shares in a South African company which holds mining rights and/or prospecting rights would fall within the ambit of paragraph 2 of the Eighth Schedule to the Act.

Le droit de propriété, théoriquement absolu, est restreint dans le cadre de la copropriété divise étant donné le contexte individuel et collectif dans lequel il s’exerce. En fait, l’intérêt collectif peut lui imposer des restrictions, mais à certaines conditions. L’une d’entre elles, essentielle, est le respect de la destination de l’immeuble. Or, la notion de destination de l'immeuble ne fait l'objet d'aucune disposition législative permettant de la définir. Afin de préciser cette notion, deux conceptions ont été développées. La première est à l’effet qu’on doit tenir compte, dans la recherche de la destination de l'immeuble, de ses caractères et de sa situation. La deuxième prévoit plutôt qu'il faut distinguer ces trois éléments. Même si la première thèse est majoritairement admise en jurisprudence, nous croyons que les tribunaux interprètent trop largement cette notion, qui devrait être mieux circonscrite. Après une revue de la littérature et une analyse jurisprudentielle, nous développerons notre propre conception de la notion de destination, qui sera une voie mitoyenne entre les deux conceptions établies, et proposerons des améliorations quant à la rédaction de cette clause dans la déclaration de copropriété. / The right of ownership, absolute in theory, is restricted in the context of divided co-ownership because of the individual and collective environment in which it occurs. In fact, the collective interests may impose restrictions which have to respect certain conditions. One of these conditions, essential, is the respect of the destination of the immovable. Unfortunately, the notion of destination of the immovable is not the subject of any legislation to define it. To precise this notion, two concepts have been developed. The first is to the effect that we must take into account in the search for the destination of the immovable, its characteristics and location. The second concept rather provides that we must distinguish destination from characteristics and location. While the first thesis is mostly accepted in jurisprudence, we believe that the courts interpretation of that notion is too extended, which should be more circumscribed. After a review of the literature and a jurisprudence analysis, we will develop our own concept of the notion of destination, which will be a middle ground between the two established concepts, and will propose improvements on the drafting of this clause in the declaration of co-ownership.

The purposeof my thesis is to analyzeaspectsconnectedwith liberalisationof legal restrictionsbasedon domesticlegal regulationsconcerningacquisitionof domesticreal estateby foreignexchangenon-residents.The reasonfor my researchis that nobodyever hasanalyzedthistopic alsofrom historicalperspective. The thesisis composedof four chapters,eachof them dealingwith different aspectsof acquisitionof domesticreal estateby foreign exchangenon-residentsand relatedissues. ChapterOne is focusedon legal regulationsrestrictingforeign exchangenon-residentsin acquisitionsof domesticrealestatethatexistedbefore1898.The chapteris subdividedinto six parts. Part One describeslegal restrictionsexisting under Decision of Permanent Committee No. 28711938Coll. and explainsrelated issues.Part Two deals with legal restrictionsexistingunderGovernmentalDecreeNo. 155/1939Coll. and explainsrelated issues.Part threedealswith legal restrictionsexistingunder Act No. 9311946Coll' and explainsrelatedissues.Part Four is focusedon legal restrictionsexistingunder Act No. 107/1953and explainsrelatedissues.PartFive describeslegal restrictionsexistingunder Act No. l42lIgl0 Coll. andexplainsrelatedissues.PartSix is focusedon legalrestrictions existingunderAct No. 16211989andexplainsrelatedissues' ChapterTwo examineslegal restrictionsexistingin...

Filip Sobotka Mortgage law Abstract The aim of this thesis is the reflection of the mortgage law with the accent to current legal basis in the Czech Republic. The thesis is composed of two basic chapters, each of them dealing with different aspects of mortgage law. Firstly, the paper contains introductory. Chapter One focuses on historical development, both czech law and roman law. Chapter Two deals with the mortgage law in general. The chapter is subdivided into eight parts. Part one and part two deal with general description of the mortgage and explain function and principles which creates the fundamentals of the mortgage. Part three investigates the immovable property and its legal specification. Part four carries out the analysis of the formation procedure of the mortgage. Part five and part six deal with rights and commitments of the both contractual parties. And finally part seven and eight analyze the constituent point of view of the mortgage termination. Conclusions and recommendations are drawn in final chapter, but also through the whole paper.