Lease and ownership of non-residential premises Resumé The objective of my thesis is to describe in detail the current lease (sublease), and ownership of non-residential premises as well as their expected changes in the new Civil Code. Within my thesis I branch out into several chapters in which I try to provide a comprehensive view on the legal legislation of the concepts of a lease, sublease and ownership. I have analysed these terms and referred to the current as well as previous judgments where the legislation appears to be ambiguous, notably judgments delivered by the Supreme Court. Chapter One is introductory and defines basic terminology used in the thesis, non- residential premises. Chapter Two is subdivided into parts which I dedicated to lease of non residential premises. This part of my work is devoted to a brief historical overview and current legislation of lease of non-residential premises most notably in view of selected parts of the Act No. 116/1990 Coll, and Act No. 40/1964 Coll. It provides an outline about creation of lease, particulars of the contract, rights and obligations of the lease and termination of lease. Act No. 116/1990 Coll. is significant as it restores the rights, which were removed during the period of socialism, of owners of non-residential premises to rent their property....

Legal regulation of taxation of income from leases The aim of this study was to explore the legal issues of taxation of rental income, mainly from the perspective of income tax and value added tax. The paper points out the various specifics and problematic provisions relating to the application of these taxes on rental income. In the work are utilized descriptive and analytical methods that best suit the focus of this work. The work is divided into four chapters, which deal with various aspects of taxation. The first one deals with the general theoretical introduction to the taxation, the short historical excursion is included. The second chapter deals with the taxation of income from lease income taxes. It shows the different possibilities of this tax in case of individuals and are not omitted legal persons with which the legislative regulation clearer. In the third chapter, you can find a legal assessment of the rental income from the perspective of value added tax. This issue is particularly important for business persons, whether individual or legal, as it directly affects them. In the final part of the paper is the comparison of the Slovak and Czech legislation above mentioned taxes. Slovak Republic was selected because in the past, joint development of both countries. Throughout the experiment...

This thesis is focused on the credit risk management with special orientation in the lease companies. Firstly, the basic risk features are defined, the general risk management process is explained and risks which the lease companies are exposed to are classified. The main theoretical part analyses the features of the credit risk important for the credit analysis, i.e. the classic approach to the evaluation of the borrower's creditworthiness. The theoretical part is the basis for the practical part within which the analysis of the credit risk management process in the lease company is performed, including the case study analysis.

Simulation models are used to analyse company processes. The purpose is to create a model in simulation software that will represent the behaviour of the company. Options to improve the current situation are investigated by observation of the studied system and subsequent experimenting with the model. This work deals with the situation in the company, which focuses on lease and service of working platforms. New headquarters is being built to provide better services and changes in offer of leased working platforms are being considered. Model of the company is created in software SIMUL8. Next step is to perform simulation experiment and summarize the results. Input values are adjusted according to these results, which leads to a more favorable solution. The aim of this work is to optimize the working capacity and improve the structure of offer of leased working platforms.

The final thesis deals with method of accounting and reporting leasing transactions. It focuses on czech accounting laws and reporting according to International Financial Reporting Standards. The practical part consists of transfer of real lease contract from the czech accounting to IFRS and research of annual reports. The research is focused on compliance with disclosure requiremqnts of IFRS.

Nyttjanderätt till fast egendom är en viktig del av svensk historia. Arrende är en sådan form av nyttjanderätt och har funnits i svensk rätt sedan införandet av 1907 års nyttjanderättslag. Sedan år 1970 är nyttjanderättslagen en del av jordabalken. En av de fyra arrendeformerna är anläggningsarrende vilket är ett rättsinstitut som funnits sedan 1968 års reform av nyttjanderättslagen. För att kunna upplåta mark genom anläggningsarrende krävs att ett antal villkor är uppfyllda. Villkoren "förvärvsverksamhet", "byggnad" och "byggnadens betydelse för verksamhetens bedrivande" är alla oklart formulerade i förarbetena till nyttjanderättslagen. I förarbetena exkluderas idrottsanläggningar från anläggningsarrenden och hänvisas i stället tilllägenhetsarrende. Lägenhetsarrende är en arrendeform som saknar indirekt besittningsskydd och därmed rätt till avträdesersättning när arrendet upphör. Någon motivering till varför anläggningar för idrottsändamål exkluderas framgår inte av förarbetena. Rättsläget inom anläggningsarrende för idrottsändamål är därmed osäkert. Syftet med examensarbetet är att undersöka i vilken mån mark för idrottsändamål kan upplåtas genom anläggningsarrende. Detta examensarbete redogör genom en rättsdogmatisk undersökning för de villkor som måste vara uppfyllda för att anläggningsarrende ska kunna föreligga. Hur mark upplåts för idrottsändamål utreds genom en rättssociologisk undersökning av 228 upplåtelser. Resultatet av examensarbetet visar att mark går att upplåta för idrottsändamål genom anläggningsarrende om verksamhetsutövaren har ett objektivt vinstsyfte med sin verksamhet. Att det är just arrendatorn som bedriver verksamheten på arrendestället är inte avgörande. Resultatetvisar också att mark för idrottsändamål i de undersökta avtalen endast i undantagsfall upplåts genom anläggningsarrende. Av de 228 upplåtelserna var sex stycken upplåtna genom anläggningsarrende vilket motsvarar 3 %. Antalet upplåtelser genom lägenhetsarrende var den dominerande formen med 207 stycken upplåtelser eller 91 %. I 81 % av fallen har det indirekta besittningsskyddet avtalats bort. Examensarbetets slutsats är att mark går att upplåta för idrottsändamål genom anläggningsarrende till alla verksamheter utom de ideella, men att det i praktiken inte används. Istället rubriceras avtalen som lägenhetsarrende. I examensarbetets diskussion förs ett resonemang kring vad som egentligen är huvudfrågan för en idrottsförening som är i behov av mark. Avtalets rubrik bör inte vara det mest intressanta utan huruvida arrendatorn ges rätt till avträdesersättning eller inte när upplåtelsen sägs upp. / The right to use real estate is an important part of the Swedish history. Leasehold is such a form of right of use and has existed in Swedish law since the introduction of the 1907 nyttjanderättslag (NJL). Since 1970, NJL is a part of the jordabalk (JB). One of the four leaseforms is commercial ground lease, which is a legal institution that has existed since the 1968 reform of NJL. In order to be able to grant land through commercial ground lease, a number of terms are required. The terms "acquisition activity", "building" and "building's importance for the operation of the business" are all unclear formulated in the preparatory works for the NJL. In the preparatory works, sports facilities are excluded from the commercial groundlease and are instead referred to apartment lease. Apartment lease is a form of lease that does not have indirect possession protection and thus the right to replacement compensation when the lease ceases. Reasons for why sports facilities are excluded do not appear from the prepartory work. The legal situation within the commercial ground lease for sports purposes is therefore uncertain. The purpose of the thesis is to investigate to what extent it is possible to grant land for sports purposes through commercial ground lease. This thesis describes, through a legal doctrinal examination, the terms that must be fulfilled in order for a commercial ground lease to exist. How land has been granted for sports purposes is investigated through a sociological investigation of 228 agreements. The result of the thesis shows that land can be granted for sports purposes through commercial groundlease if the operator has an objective profit objective with his business. The fact that it is the tenant who conducts the business on the lease is not decisive. The result also shows that land for sports purposes in the investigated agreements is only granted in exceptional cases through commercial ground lease. Of the 228 agreements, six were granted through commercial ground lease, which corresponds to 3 %. The number of leases through apartment lease was the dominant form with 207 or 91 %. In 81 % of cases, the indirect protection of possession has been agreed away. The conclusion of the thesis is that land can be granted for sports purposes through commercial ground lease to all operations except the non-profit, but that in practice it is no tused. Instead, the agreements are classified as apartment lease. In the thesis's discussion, a resumption is conducted about what is really the main issue for a sport club in need of land.The title of the agreement should not be the most interesting, but whether the tenant is given the right to replacement compensation or not when the lease ceases.

This thesis deals with selected institutes of legislation related to tenancy under recent Civil code No. 89/2012 Sb. With respect to a limited extend, the thesis focuses only on selected issues, such as definition of basic principles and concepts or unclear provisions. The thesis consists of 4 connected chapters, leading reader from past to present to gain historical and practical view on the matter First chapter is focused on legal history of lease of immovable since antiquity to nineties of last century. Second chapter covers basic principles and concepts of tenancy such as object of a lease (suitability of a rented space is now determined by agreement not by some official decision), parties of agreement, determination of rent (if it is not agreed in contract). This chapter also contains an explanation, why legal entity can not lease a flat for living and why a subsequent sublet is not a sublet but regular lease. Third chapter describes provisions considered unclear by professionals or laymen. These provisions contains new conception of surety, limits of making business or working in a flat without of consent of the landlord, receiving new members to the household (and of course definition of household) and sublet. This chapter also contains rules for maintaining order in a building. Provisions...

O objetivo desta dissertação é apresentar uma análise profunda sobre os contratos built to suit ou contratos de locação nos contratos de construção ajustada. Para tanto, parte-se do exame das peculiaridades, obrigações e dos deveres inerentes a esse modelo contratual. A partir daí, com base na teoria dos contratos atípicos, busca-se apresentar as variáveis e os critérios que podem nortear sua qualificação e, como consequência, a definição das regras a ele aplicáveis. Pretende-se também apresentar o exame do contrato no contexto de conexão negocial no qual ele normalmente se insere na prática jurídica. As conclusões dessa análise serão, ao final, examinadas à luz da Lei do Inquilinato, especialmente das alterações incluídas pela Lei nº. 12.744, de 19 de dezembro de 2012. / The purpose of this essay is to present an in-depth assessment of built to suit contracts or lease agreements in adjusted construction contracts. To that end, this essay will first analyze the particularities, obligations and duties that are inherent to that contractual type. Subsequently, based on the unregulated contracts doctrine, this essay will seek to present the variables and criteria that may serve as guidelines to qualify those contracts and, accordingly, to unveil the rules applicable to them. This paper will also examine those contracts in their business context from a legal practice perspective. Lastly, the conclusions of this assessment will be considered in light of the Brazilian Tenancy Law, and more specifically of the amendments brought by Law No. 12,744, of December 19, 2012.

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.

This thesis deals with the characteristics of leasing, lease development and history over time, accounting for leases, lease showing in the tax system as well as international financial reporting standards. The aim of this thesis is to define the concept of leasing and its species. Clarifying the issue of lease accounting in terms of tenant and landlord.