The aim of the thesis is to analyse different kinds of apartment lease termination. The reason for choosing this subject was common occurrence of this institute in a real life. In my opinion this thesis could be interesting not only for lawyers, but for the common people as well. The thesis is composed of five chapters. Chapter One is introductory and defines basic terminology used in the thesis: apartment, accessories of the apartment, apartment lease and lease contract. Chapter Two focuses on the apartment lease termination. It divides the termination in two different types - absolute and relative apartment lease termination. Chapter Three concentrates on absolute apartment lease termination. The most important kinds of absolute apartment lease termination are described there. The notice made by the lessor dominates among these kinds. The chapter Four analyzes different types of relative apartment lease termination. It deals with various changes either on the side of the leasee or the side of the lessor. The exchange of the apartment is mentioned in this chapter as well. The chapter Five looks at special kinds of apartment and consists of two parts according to these kinds - cooperative apartments and apartments for handicapped people. Different ways of apartment lease termination, which come on...

The subject of this thesis is to complexly discuss the rights to use the land. The purpose of this thesis is particulary to analyse the valid legal regulation of the right to use the land after the Civil Code recodification, but for better ceherence we must also discuss the history and development of the rights to use the land that the actual legislation comes from. Pivotal part of the thesis presents the institute of lease the land and emphyteutic lease, while it is just emphyteutic lease, which plays significant role in presented issue. The thesis also informs about another land-use institutes such as commodatum, precarium and fructus a ususfructus of the land. Last part of the thesis is focused on the special legal regulation which is contained out of the Civil Code. The thesis discusses the managment of the state property and restrictions which are contained in several special acts such as Forestry Act or Act on the Protection of Nature and the Landscape.

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...

Residential lease The thesis examines residential lease. For the reason of limited length the paper does not deal with the topic in general but focuses primarily on the aspects of residential lease termination. This particular topic was chosen because of the fact that it is one of the significant legal relations occurring among the subjects of law, many people fulfil their accommodation requirements through it and almost everyone gets in touch with it in his/her life, in a way. Taking into consideration the social implications of rental housing the topic goes beyond the legal area. It is politically sensitive and it involves frequent disputes between the parties that are on the opposite sides of the political spectrum, mainly because of the different levels of regulation. The goal of the thesis is to explore and evaluate the effective legal regulation in the light of practice of the Supreme Court of the Czech Republic. Moreover, the thesis tries to be proactive and predict possible questionable aspects and it aims to provide the readers with practical advice and recommendations at the same time. From the structural point of view the thesis is divided into chapters, each of them dealing with different features. Firstly, chapter one briefly describes what the residential lease is, furthermore, it explains its...

The subject of this master thesis is analysis and assessment of effective legal regulation of the lease of business premises under Act. No. 89/2012 Coll., the Civil Code, as amended. Author's discourse is ordered into nine chapters in which related legal institutes are gathered. In the first chapter the author defines aims of this master thesis and rationalizes the necessity of special legal regulation of the lease of business premises. The second chapter of this master thesis contains a general discourse about lease in which the author outlines the system of the legal regulation and then defines the lease with its four defining elements which are the subject of the lease, relinquishment of the subject of the lease to the tenant for use, temporary character of the lease and the fact that the landlord relinquish the subject of the lease to the tenant for use against payment of the rent. The third chapter is dedicated to interpretation of the term "business premises (in Czech "prostory sloužící k podnikání") which has been incorporated to the Czech law by the recent re-codification of the substantive civil law. With respect to the abovementioned term the author describes the conceptual change of special legal regulation in which the legislator has abandoned the old term non-residential premises (in...

This diploma thesis deals with a legal regulation of lease of apartments and the business premises after the recodification of private law. I have divided the thesis into four chapters in which I try to provide a comprehensive view on the legal legislation. I refer to fundamental changes that were connected with the recodification of lease relationship and I also compare this with the previous legal regulation, an Act of 26 February 1964 the Civil Code, and it's subsequent amendments. In this part I also evaluete it's impact on rights and obligations of contractual parties. In the new legislation the legislator paid attention to the legal framework of the lease of an apartment, especially to the lease on business premises. The most significant difference between the lease of an apartment and the lease on business premises is in it's purpose. The purpose of a lease of apartment is, particulary, to ensure housing for a lessee and his household member, however the purpose of a lease on business premises is to satisfy business aims and aims of other persons who are lessee of these premises. In the case that the main purpose of the lease is not housing or the lessee is a legal entity then we have to use general provisions about the lease (e.g. Article 2201 and follows of the Civil Code). I consider the...

The purpose of this study is to examine how the change in disclosure of operating leases due to the mandated IFRS 16 standard will influence entities cost of debt. Therefore, this paper investigate whether an increase in operating leases has an equal effect on the cost of debt as a corresponding increase in debt. The data consist of observations on 213 Swedish public companies during the time-period 2006-2017, resulting in a total sample of 1549 observations. This paper concludes that operating leases is a complement rather than a substitute to debt and that the increased harmonization effect caused by the alignment of interest bearing liabilities and operating leases, could be beneficial in terms of decreasing entities cost of debt.

Redovisning av leasing har diskuterats under många år. Den nuvarande standarden, IAS 17, har kritiserat på grund av att många företag har möjlighet att klassificera sina leasingavtal som operationella för att slippa redovisa leasingen som en tillgång eller skuld i balansräkningen. IASB och FASB jobbar gemensamt för att ändra standarden för leasingredovisning och de engagerar olika grupper av intressenter genom att de skickar in comment letters. Det första förslaget för ändringar av standarden var Exposure Draft 2010/9. Förslaget fick så många kommentarer att det resulterade i ett reviderat förslag som kom ut i maj 2013 och heter Exposure Draft 2013/6. Syftet med denna studie har varit att undersöka attityder från olika grupper (akademiker, upprättare, användare, redovisningsprofession, nationella reglerare och andra internationella intresseorganisationer) i Europa till det nya förslaget i Exposure Draft 2013/6 - Leasing, angående frågorna som handlar om leasingredovisning hos leasingtagare och klassifikation av leasing. Tycker de olika grupperna att det nya förslaget besvarar problemen, angående klassifikation och redovisning av leasing, som finns i den nuvarande internationella redovisningsstandarden (IAS 17) eller skapar det bara nya problem? Vi har också undersökt i vilken utsträckning dessa grupper deltar med kommentarer i comment letters. Studien är en kvalitativ undersökning där vi analyserade och tolkade kommentarer och attityder i comment letters till det nya förslaget. I den teoretiska referensramen tas upp hur forskningen bedrivs för att ta fram nya standarder, hur och i vilken grad de olika grupperna är involverade i detta genom deltagande i comment letters och den kritik som riktats mot det nya förslaget angående klassifikation och redovisning. Resultatet av studien baserades på 151 comment letters skickade till IASB/FASB. Analysen har gjorts genom att använda analysmodellen i avsnitt 3.9 och det empiriska resultatet har kopplats till den teoretiska referensramen. Resultatet visade att det inte finns några akademiker från Europa som deltagit i comment letters. Den grupp som har kommenterat comment letters i störst utsträckning har visat sig vara upprättare och detta går i linje med vad tidigare forskning visat. Majoriteten inom samtliga grupper håller inte med om det nya förslaget. Attityden mot förslaget är negativ både när det gäller redovisning hos leasingtagare och klassifikation. / Discussion on the accounting treatment of leases has been going on for many years. The current standard, IAS 17 has criticized because many companies are able to classify their leases as operational leasing agreements in order not to reflect assets and liabilities on the balance sheets. IASB and FASB working together to amend the standard for lease accounting and they involve various groups of stakeholders and individuals by submitting comment letters. The first proposal for the amendment of the standard was Exposure Draft 2010/9. The proposal received so many comments which resulted a revised proposal that came out in May 2013 and called Exposure Draft 2013/6. The aim of this study was to examine the attitudes of different groups (academics, preparers, users, the accounting profession, national regulators and other international organizations) in Europe to the new proposal of Exposure Draft 2013/6 -Leasing, regarding questions relating to lease accounting in lessee and classification. Do they think that the new proposal solve the problems concerning classification and financial statements of leasing, which is found in the current international accounting standard (IAS 17) or just create new problems. We have also investigated in which extend these groups participated with comments in the comment letters. The study is a qualitative survey where we analyzed and interpreted the comments and attitudes in the comment letters to the new proposal. In the theoretical frame addressed how research is conducted to develop new standards, how and to what extent the different groups involved in this by participating in the comment letters and the criticism leveled against the new proposal concerning classification and accounting. The results of the study are based on 151 comment letters sent to the IASB/FASB. The analysis has been made by using the analysis model in section 3.9 and the empirical results have been applied to the theoretical frame of reference. Analysis showed that there are no academics who participated in the comment letters. The group that has commented most on the comment letters have proved to be the pre-parers and this is in line with what previous research has shown. The majority of all groups do not agree with the new proposal. The attitude to the proposal is negative in terms of accounting in lessee and classification.

Usufructuary lease of a business ABSTRACT The object of the thesis is to analyse the current legal regulation of the usufructuary lease of a business and, in appropriate places, to compare this regulation with the previous legislation and to submit proposals for suitable contractual arrangements under the usufructuary lease of a business contract and the related documentation. At first, for the purpose of analysing the legal regulation of the usufructuary lease of a business, the thesis defines the institutes of a business enterprise and of a usufructuary. The first chapter focuses on the historical development of the concept of the institute of the business enterprise in Czech legal regulations, starting with the pre-war legal regulation and finishing with the current legislation. There is a passage devoted mainly to the definition of a business enterprise, a plurality of business enterprises and the nature of the business enterprise as a collective thing. This is followed by the effort to define the usufructuary lease of a part of a business enterprise constituting a separate organisational component, as the provisions on the usufructuary lease of a business are applied by analogy to the usufructuary lease of such part of the business. A part of the second chapter devoted to the institute of a...

This thesis is concerned with particular ways in which a lease of apartment can end according to new Civil Code no. 89/2012 col. and act no. 90/2012 col., new corporate law, and a comparison with previous legislation. At the outset the paper briefly introduces historical evolution and end of appartment rental institution from the Civil Code of 1811 to the present. The basic terms such as apartment and contract of lease are defined in the next part. The main text is concerned with the ways of ending a contract, predominantly the institution of eviction. The thesis also examines some related questions, such as handing off apartments or plurality of subjects either among tenants or among landlords. The paper concludes with evaluation of changes the new civic law brought about.