The topic of the diploma thesis is residential lease as one of the most frequent civil law obligations. The work focuses on the comparison of the legal position of the lessor and lessee by means of analysing the lease institutes and individual rights and obligations of the above- mentioned subjects. The aim of the diploma thesis was to answer the question which of the subjects in fact have a better legal position. The diploma thesis is divided into four main parts. All parts emphasise the Czech legislation contained in the Civil Code but all of them also include a foreign excursion that offers an insight particularly into German and Québec legislation. The first part focuses on introducing the general term lease and its conceptual features aiming to introduce the topic as broadly as possible. Attention is then given to defining the term apartment, housing need, subjects of lease and an overview of their rights and obligations. Space is also given to the institute of a lease agreement itself and its formalities. The first part is concluded with provisions laying down the protection of the lessee under rubric Prohibited Arrangements. The second part of the work focuses on analysing the lease obligation, especially rent and security deposit. The question also discussed is routine maintenance, minor...

The legal reasons of termination of residental lease - current and future legislation The thesis is composed of five separate chapters and a comparison table as an annex. The paper analyzes the different reasons for the termination of a lease of flat according to currently active legislation and the legislation that comes into force on January 1, 2014. The author chose this topic because the issue of housing and residential lease affects all of us and it is thus important to recognize the exact content of individual reasons for termination. Given that a radical change awaits us in this field, the author decided to compare and evaluate the future legislation. The first chapter outlines a historical development of the reasons for termination in our modern democratic history. Primarily, it focuses on the changes that have been brought upon the termination reasons by the Act No. 107/2006 Coll. and 132/2011 Coll. To maintain a better consistency of the paper, the second chapter examines the basic terminology and assess where and how they are regulated today and how they will be in a few months time. In particular, the author provides the definitions of a flat, lease contract, parties to the lease contract, and describes various options of termination of the lease of flat. Similarly, the author deals...

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.

The objective of this diploma thesis is an application of general law as well as accounting and tax regulations on operating and financial lease from both lessee's and lessor's perspectives. Its key purpose is to familiarize the reader with this area, provide a comprehensive information background and comment on the key issues, which currently appear in practise.

The aim of this thesis is to point out the specific status of the lessor in the residential lease within the meaning of the Civil Code, act no. 89/2012. This thesis is composed of five chapters and additional sub-chapters. The main part of this thesis is dedicated to describing the specific areas which might weaken the status of the lessor and at the same time to state selected institutes which through correct use in the residential lease might notably increase legal certainty and status of the lessor. The first chapter serves as the introduction of lease issues and brings the general reflection over the role of lessee and lessor in this legal relationship. At the same time also sets a target of this thesis, which is the statement of the problematic areas of a lease from the perspective of the lessor and suggesting possible solutions. The second chapter includes the fundamental features of the residential lease, with the emphasis on the characteristics and distinctions from other obligations. The third chapter consists of "prohibited agreements" and their impact on a lease and status of the lessor. This chapter also includes examples of these agreements - contractual fines, animals in the flat, smoking in the flat and work or business in the flat; other subchapters are dedicated to protection of...

Lease of an Apartment: Rights and Duties of the Lessee and Lessor Abstract The diploma thesis deals with the actual issue of the lease of an apartment, which is primarily regulated in the Act No. 89/2012 Coll., the Civil Code, as amended (hereinafter the "CC"), in the specific provisions on the lease of an apartment and the lease of a building (Sections 2235 to 2301). Secondarily, the issue of the lease of an apartment is also regulated by other legal regulations - e.g. Act No. 67/2013 Coll., regulating certain issues concerning the providing of services associated with the use of the apartment and non-residential premises of an apartment house (the Services Act), or Government Regulation No. 308/2015 Coll., on the definition of the terms of routine maintenance and minor repairs related to the use of the apartment. The regulation of the cooperative apartment lease is then excluded from the Civil Code, when the legislator decided to include it in the Act No. 90/2012 Coll., on Commercial Companies and Cooperatives. The subject of the diploma thesis is not to provide a detailed analysis of all specific provisions on the lease of an apartment and the lease of a building, but to give an overview of the rights and duties arising for lessees and lessors, in particular from the provisions of the Sections 2242 to...

Magistro darbe „Lizingo gavėjo teisių gynimas esant lizingo objekto trūkumams ar nuosavybės teisės garantijos pažeidimui“ analizuojama lizingo sutarties samprata, jos kvalifikuojantys požymiai, kurių visuma lemia lizingo gavėjo teisių gynimo įgyvendinimą. Darbe taip pat nagrinėjami betarpiškai su darbo tema susiję klausimai, tai yra lizingo dalyko bei jo kokybės samprata. Pirmoji darbo dalis skirta lizingo sutarties analizei, kuri atliekama remiantis teisės aktų nuostatomis, Lietuvos teismų praktika, Lietuvos bei užsienio teisės doktrina bei tarptautiniais dokumentais, skirtais lizingo reglamentavimo vienodinimui (1988 m. Otavos Tarptautinio finansinio lizingo konvencija bei UNIDROIT Modelinis lizingo įstatymas). Lietuvos teismų praktikoje lizingas laikomas atskira nuomos sutarties rūšimi, turinčia specifinių požymiu, tačiau ši pozicija paremta formaliu įstatymo normų aiškinimu nesigilinant į lizingo sutarties prigimtį. Aiškinant lizingo sampratos esmę reikšmingi tarptautiniai dokumentai, kurių nuostatos turėjo itin didelę reikšmę dabartiniam lizingo reglamentavimui, kadangi šios nuostatos buvo perkeltos į Lietuvos teisę. Darbe taip pat pateikiama alternatyvi lizingo kaip finansinės veiklos, kurios tikslas yra finansavimo teikimas lizingo gavėjui, samprata. Įstatyminis reglamentavimas numato, jog lizingo dalyku gali būti tik materialūs daiktai. Dėl šios priežasties lizingo sutarties dalyku pagal Lietuvos teisę negali būti programinė įranga bei kiti nematerialūs objektai... [toliau žr. visą tekstą] / In the master’s thesis “Defence of the Rights of the Lessee in Case of Defects of the Leasing Object or Violation of the Warranty of the Ownership” the conception of leasing contract and its qualifying attributes are being analyzed, the completeness of which determines the realisation of lessee’s remedies. Issues that are directly related to the theme of the thesis, the lease object and the concept of quality are also being discussed in particular. The first part of the thesis is devoted to the analysis of the leasing contract, which is performed in accordance with Lithuania legislation, Lithuanian case law, Lithuanian and foreign legal doctrine, and international documents for harmonising the regulation of leasing (UNIDROIT Convention on International financial leasing and UNIDROIT Model law on leasing). In Lithuanian case law leasing is considered as a separate type of lease with specific characteristics, however, this position is based on formal law interpretation of law without going into the nature of the leasing contract. International documents, provisions of which had a major impact on the current regulation of leasing due to the implementation of those provisions to Lithuanian law, are significant for the interpretation of the essence of leasing. The thesis also provides an alternative conception of leasing as a financial activity the aim of which is to provide a financing to the lessee. According to current regulation, only material goods can be objects of leasing... [to full text]

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...

The thesis provides actual changes in the lease accounting according to the IFRS. Boards IASB and FASB are trying to remove the differences in a lease reporting and also they want to integrate it. This integration will lead to reporting of comparable information about the financial state of the company. This information represents a necessary field for users of financial statements. The aim of these two boards is to publish a particular lease standard for lease reporting, which would replace currently applicable standards and therefore simplify the orientation within financial statements. The thesis is divided into six chapters. The first chapter is focused on the convergence process from its beginning. The aim of the second chapter is to show the lease reporting according to the currently applicable standards -- IFRS and US GAAP. The third chapter describes the lease definitions according to the Exposure draft. The fourth and the fifth chapter are dedicated to reporting of lease from the lessee's point of view and lessor's point of view, as well. The last chapter shows positive/negative comments of five chosen organizations on the Exposure draft.

Titel Den outforskade parten i ett leasingavtal – En studie om hur leasegivande företag kommer att påverkas ifall en ny redovisningsstandard för leasing införs Författare Fredrik Hellblom-Björn och Daniel Håkansson Handledare Rolf Rundfelt Introduktion IASB har under lång tid diskuterat behovet av en ny redovisningsstandard för leasing. Förslagen har mottagit mycket kritik, då många anser att de inte förbättrar redovisningen. Trots den stora kritiken på förslagen till leasegivares redovisning, har väldigt få studier genomförts på leasegivare. Syfte Syftet med studien är att undersöka hur leasegivande företag kommer att påverkas om en ny redovisningsstandard för leasing införs. Metod Studiens induktiva ansats innebär att insamlad empiri har bildat grund för de slutsatser som dras. Undersökningens design har följt en Små-N-studie, vilket innebär att ett mindre antal kvalitativa intervjuer har utförts. Intervjuerna har genomförts med redovisningsexperter,leasegivarrepresentanter och en analytiker. Slutsats Studien visar att en ny redovisningsstandard för leasingkommer att påverka leasegivare på flera olika sätt. Till följd av ökade krav på upplysningar, samt en mer komplexredovisning, kommer leasegivare påverkas negativt kostnadsmässigt. Främst sker detta via högre administrativa kostnader och betydande implementeringskostnader.Leasegivarna riskerar även att påverkas negativt av en minskad efterfrågan av leasing som finansieringslösning, tillföljd av en mer komplex redovisning för leasetagarna. / Title The unexplored part of a lease – A study on how lessors will be affected if a new accounting standard for leases is adopted Authors Fredrik Hellblom-Björn och Daniel Håkansson Supervisor Rolf Rundfelt Introduction The IASB has for a long time discussed the need for a new accounting standard for leases. The proposed standards havemet a lot of criticism, since many find they don’t enhance the accounting. In spite of the criticism of lessor accounting,very few studies have been conducted on lessors. Aim The purpose of this study is to explore how lessors will beaffected if a new accounting standard for leases is adopted. Method The inductive approach of the study means that the gathered empirical material forms the basis for the made conclusions.The design of the study is a small-N study, which means that a small number of interviews have been conducted. The interviews were held with accounting experts, lessors and afinancial analyst. Conclusion The study shows that a new accounting standard for leases will affect lessors in several ways. A consequence of increased mandatory disclosure and a more complex accounting will affect the lessors costs negatively. The costs will primarily increase through higher administrative burden and implementation costs. The lessors also risk being affected negatively by a decreased demand for leasing as financing solution as a consequence of more complex lessee accounting.