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]

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.

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.

Title: Administration of an immovable property during enforcement procedure conducted by a court enforcement officer and by a licensed enforcement agent (executor). The purpose of this thesis is to analyze the administration of and immovable property during enforcement proceduce conducted by a cour enforcement officer and by a licensed executor. This new method of enformenent was introducted into Czech legal order with effectuality from 1.1. 2013 and although this legal institute has been affective for almost five years, it still remains marginal and a little-used. The thesis is divided into three main chapters. The first chapter describes the historical development of the legal institute of executive sequestration. Chapter introduces the reader to the material reasons for which this institute was developed in Roman law, and shows how transformation has passed through the feudal and early industrial periods to the present. It is not forgotten even the socio-economic conditions of individual periods that formed those legal regulations. Second chapter describes the administration of an immovable property during in generace. Attention is paid to the more detailed characteristics of effective legal institute in Czech legal order. The last part of the thesis wants to familiarize the reader with the...

As the topic of my master's thesis, I chose to focus on acquisition of immovable property in insolvency proceedings, especially from the point of view of the acquirer. This thesis aims to summarize the process of acquiring immovable property included in a debtor's assets and to call attention to specific procedural approaches and potentially complicated situations. I begin with an overview of the legislation applicable to the issue and then briefly define the related key terms which I use in the text. I believe it is important to consider which immovable property shall be included in a debtor's insolvency assets as well as the follow-up procedure if someone claims that certain immovable property should be excluded from the debtor's assets. I also discuss the general principles of insolvency proceedings, especially as regards liquidation of assets related to the acquisition of immovable property. Then I deal with particular methods of liquidation of assets. I briefly summarize the process of each method, outline possible positives and negatives, and specify the applicable appeals. Various obligatory approval processes are related with a particular method of liquidation of assets. The approval process with liquidation of an item serving to secure a secured creditor's claim is dealt with separately. As...

Ownership of land and its transfer from the perspective of tax legislation Abstract The thesis deals with ownership of land and its transfer from the perspective of tax legislation. The aim of the thesis is to describe tax obligations connected with the ownership of land and with the transfers of ownership of land in the Czech Republic and further to consider the appropriateness of current legislation and its potential changes. The issue of tax regulations related to the ownership of land and its transfer is closely linked to the civil law. Introductory part of the thesis is therefore devoted to the theoretical introduction of the issue with respect to both financial law and civil law. The first chapter defines the term real estate and land. The second chapter describes and overviews forms of transfer of ownership of real estate and shortly also the issue of real estate cadaster. The fourth and fifth parts are the crucial ones with respect to the whole thesis. The fourth part overviews the responsibilities relating to the ownership of real estate particularly with regard to the land tax. In the following subchapters the author describes structural tax elements of the land tax and further deals with appropriateness of the land tax and its potential changes. The author perceives the land tax as justifiable by...

The last General Valuation in Cyprus, in 1980, took about twelve years to be completed by the Lands and Surveys Department. The comparison method was adopted and no computerised (mass appraisal) method or tool was used to assist the whole process. Although the issue of mass appraisal was raised by Sagric International, who had been invited to Cyprus as consultants, and recently by DataCentralen A/S with the development of a mass appraisal system based on regression analysis, there has been little literature and no research directly undertaken on the problems and the analysis of immovable property taxation in Cyprus and the development of an artificial neural networks valuation system for houses and apartments. The research project approached the issue of property taxation and mass appraisal through an investigation into Cyprus's needs for an up-dated tax base for equitabileness and for an assessment system capable of performing an effective revaluation at a certain date, with minimum acceptable mean error, minimum data and minimum cost. Investigation within Cyprus and world-wide indicated that this research project is a unique study in relation to Cyprus's property taxation and the development of a computer assisted mass appraisal system based on modular artificial neural networks. An empirical study was carried out, including prototyping and testing. The system results satisfy IAAO criteria for mass appraisal techniques, compare favourably with other studies and established a framework upon which future research into computer assisted mass appraisal for taxation purposes can be developed. In conclusion, the project has contributed significantly to the available literature on the immovable property taxation in Cyprus and the development of a computer assisted mass appraisal system for houses and apartments based on modular artificial neural network method. The proposed approach is novel not only in the context of Cyprus but also world-wide.

The aim of this thesis is comparison of development of legislation of tax on the acquisition of immovable property and that for the purposes of evaluation of potential changes of this tax. The comparison is performed on particular elements of the tax on the acquisition of immovable property in three time periods. From 1. 1. 1993, thus in act n. 357/1992 Sb., on inheritance tax, gift and real estate transfer tax. From 1. 1. 2014, thus statutory measure of Senate n. 340/2013 Sb., on tax on the acquisition of immovable property. And last from 1. 1. 2017 thus statutory measure of Senate n. 340/2013 Sb., on tax on the acquisition of immovable property, as amended by act. n. 254/2016 Sb., an act which amends statutory measure Senate n. 340/2013 Sb., on tax on the acquisition of immovable property. The first part of the thesis deals with general introduction to tax theory focusing on transfer taxes. This chapter also defines the term tax in general, characterization of transfer taxes and its development in the Czech Republic and determination of the meaning of tax. The second chapter already concentrates on the actual comparison of tax elements. The description of the development of legislation and evaluation of conformity with the construction of the tax and its meaning is emphasised. Each subchapter...

This thesis deals with the impact of tax policy on new housing developments. In the first part is analysed the development of housing construction in recent years, in the next section can be found influences that could have an impact on housing development and consequently the analysis of the evolution of housing development under the influence of these aspects. The result of the analysis is the conclusion that the greatest impact on housing has a set of value added tax. Income taxes are much less important, as well as a tax on immovable property, tax on the purchase of property has negligible effect actually. These and other tax influences are less significant than the adjustment of the value added tax. An influence on the development of housing construction has also economic and demographic development. The method used in thesis is primarily correlation of the housing and the individual effects, abstraction and comparison of the impact of individual effects.

This diploma thesis is concerned with specific situations regarding accounting for immovable property, including building right, non-monetary investments in fixed capital, immovable property held for sale (as inventory) and finance lease of immovable property. The term immovable property itself is explained from different point of views. Closer look is devoted to acquisition, possession and disposal of immovable property with even more detailed description of investment property valuation and depreciation.