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Správa nemovité věci ve vykonávacím a exekučním řízení / Administration of an immovable thing in enforcement procedure conducted by a court enforcement officer and by a licensed enforcement agentDrvota, Jan January 2018 (has links)
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...
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Nabývání nemovité věci v rámci insolvenčního řízení / Acquisition of immovable property in insolvency proceedingsWeagová, Evelina January 2018 (has links)
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...
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Vlastnictví pozemků a jejich převody z pohledu daňových předpisů / Ownership of land and its transfer from the perspective of tax legislationSmolková, Šárka January 2018 (has links)
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...
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Evaluation Of The Financial Instruments Within The Conservation ActivitiesSahin, Evrim 01 December 2006 (has links) (PDF)
In Turkey, the immovable cultural properties are conserved by being listed either as single units or as conservation zones in accordance with relative laws and regulations. This legal registration restricts the development rights of these immovable estates. While the owner of the immovable looses the development and the productive rights over his estate, he is also undertaken the maintenance, repair and restoration responsibilities of the building.
The purpose of this study is to analyze the achievements and the deficiencies of the financial aids supplied for maintenance, repair and restoration of cultural properties in Turkey, to survey possible contributions of new financial instruments which have been came into force with the last legal arrangements and to make policies for strengthening the present instruments while new financial instruments are also proposed.
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Immovable property taxation and the development of an artificial neural network valuation system for residential properties for tax purposes in CyprusPanayiotou, Panayiotis Andrea January 1999 (has links)
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.
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Možné změny daně z nabytí nemovitých věcí / Potential changes of the tax on the acquisition of immovable propertyRezek, Tomáš January 2017 (has links)
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...
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Daňová politika a bytová výstavba / Tax policy and housing developmentKubantová, Kateřina January 2013 (has links)
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.
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DPH u služeb spojených s nemovitostmi / Application of VAT to services connected with immovable propertyBalátová, Hana January 2015 (has links)
Even though the European Union attempts to harmonise the tax system of member countries as much as possible, not even implementation of VAT in all member countries can ensure united approach to taxation within the EU. The diploma thesis presented here focuses on the area of supply of services connected with immovable property which can be shown as an example of different approaches across the EUs member states. The reader of this thesis finds a detailed analysis of Czech legislation as well as analysis of CJEUs judicials of used terms and a comprehensive review of obligations arising when supplying services connected with immovable property in the EU.
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Specifické případy vykazování nemovitostí v účetnictví / Specific situations of accounting for immovable propertyNerad, Michael January 2014 (has links)
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.
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Širvintų rajono savivaldybės gamtos ir nekilnojamojo kultūros paveldo objektų išsaugojimo vertinimas / Conservation of natural and immovable cultural heritage in Širvintos district municipalityVarkalytė, Aistė 14 June 2011 (has links)
Lietuvoje sukurta daug įvairaus rango, paskirties, dydžio, skirtingos funkcinės paskirties saugomų teritorijų. Širvintų rajone saugomos teritorijos užima 4,2 proc. rajono ploto. Paveldo objektai – atskiri arba tankias grupes sudarantys gamtos ir kultūros paveldo objektai – kraštovaizdžio elementai, kuriems dėl jų vertės teisės aktais nustatytas specialus apsaugos ir naudojimo režimas. Tyrimas atliktas siekiant įvertinti minėtų objektų apsaugą Širvintų rajone. Šiame darbe atlikta norminių dokumentų, teritorijų planavimo, mokslinių darbų ir kitos aktualios literatūros analizė, nuvykus į Kultūrinį Kernavės rezervatą apžiūrėti paveldo objektai ir įvertinta jų būklė. Pagrindinis tokių objektų apsaugos tikslas – perleisti paveldą ateities kartoms. Vienas svarbiausių uždavinių paveldo objektų saugojime – atsakingas šių objektų stebėjimas ir jų būklės vertinimas. Tyrimo rezultatai parodė, kad Širvintų rajono nekilnojamojo kultūros ir gamtos paveldo teritorijos yra geros būklės, nuolat vykdomi objektų būklės gerinimo darbai, nekilnojamojo kultūros paveldo objektų teritorijų naudojimas ir apsauga yra reglamentuota pakankama teisine baze. / Lithuania has created a lot of protected areas, which differ in ranks, purpose, size and function. In Širvintos district protected territories cover 4,2 percent of area. Heritage sites - individual or groups of natural and cultural heritage objects – are the landscape elements, which are protected by special statutory protection and recovery mode. Aim of the research is to evaluate the protection of natural and cultural heritage in Širvintos district. This work analyzes normative documents, planning, research papers and other relevant literature, presents results of on-site evaluation of heritage objects in Kernave Cultural Reserve. The main purpose of the protection of these objects is to conduct the heritage to future generations. This is achievable only with the help of responsible observation and evaluation of condition of these objects. The results show that in Širvintos district areas of immovable cultural and natural heritage are in good condition, regularly maintained. Protection and use of immovable cultural heritage objects are regulated by a sufficient legal basis.
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