Lease of an apartment and house The subject of this thesis is the issue of lease of an apartment and a house with emphasis on introduction of the fundamental changes brought to this question by the new Civil Code. This paper also briefly points out possible difficulties which might occur even though the legal regulation is quite detailed. The thesis is trying to mention relevant established practice of courts in connection to certain areas of this regulation. The legal institute of a lease of an apartment and house presents irreplaceable part of every legal system because of the fact why people enter into such contract. That is also, why special protection of a leaseholder represents traditionally integral part of this field of law. The thesis consists of six chapters, of which the first one presents the sources of legal regulation. The second chapter discusses various objects of a lease which may substantiate a special protection of its tenants. For a better understanding, even instances of relations which are not included under lease of an apartment and house are mentioned. In order to present a comprehensive view, this thesis also discusses the differences of lease of a staff apartments, social solidarity apartments, and apartments owned by cooperative housing societies. The main part of this...

The thesis deals with lease agreements. Thesis outlines the history of lease agreement, the influence of the new Civil Code on the law of contract and clarify the difference between lease, leasing and tenancy. Main chapter is devoted to an analysis of lease agreement for an apartment or house. The practical part of the thesis analyses selected issues and problems arising during negotiating of contract or during the lease.

The thesis is focused on operating leases. The theme develops from the fields of accounting, law and taxation. It deals with a current offer in this area with the aim of assessing the proposal of a specific leasing company, comparing to its competitors, and assessing any recommendations for improvement.

The comparison of the legal regulation of the lease of an apartment and the legal regulation of the lease of a company apartment in the past and in the present Abstract The aim of the thesis is to compare the legal regulation of the lease of an apartment with the legal regulation of the lease of a company apartment in the past and in the present. This thesis deals with the legal regulation of the lease of the apartment, especially in the period of 1992-2020. The legal status of the lessee and the lessor has changed over the years, the content of this thesis is whether this was in favor of the lessee or the lessor. This thesis is divided into 10 chapters and it is focused mainly on the creation of the lease, the lease contract, the period of the lease, the rent, the replacement housing, and the termination of the lease. At the end of the selected chapters there is the comparison of how the legal regulation of the institute has changed. The first chapter of this thesis defines the basic terms according to the current legal regulation. The second chapter of the thesis is devoted to the history of the lease of the apartment and to the history of the lease of the company apartment. Then the thesis deals with the comparison of the lease of the apartment and the lease of the company apartment according to the...

The aim of this thesis is to work out a topic regarding airliner acquisition and financing methods. Fleet planning is an important decision-making process because acquiring an aircraft is a capital-intensive investment. There are different methods of acquiring and financing and each of them have its advantages and disadvantages which complies different operational, tactical and strategical needs of an airline. The aim is also to analyze and describe current and forecast situation within the airline industry both globally and regionally. The last part is dedicated to flight fleet management instruments, such as performance, operational, financial metrics and indicators that helps an airline to operate its fleet efficiently, and a case study based upon a real ACMI contract.

Thesis (MAcc)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: Leases are common phenomena in the South African and international business arena. Leasing is a popular and often cheaper method to obtain the use of property without the property being acquired. Included in property is immovable, movable, tangible and intangible property. The premature termination of lease agreements are also a common phenomenon in the South African and international business arena. When a lease is terminated prematurely, it is currently the practice that the person who terminates the lease agreement has to pay a termination penalty to the other party of the lease agreement. A lease agreement can however be terminated by either the lessee or the lessor. When both the paying and receiving parties assess their income tax liabilities, they may be confronted with the issue of how the payment or receipt of the termination penalty should be treated for income tax purposes. In practice there currently exists uncertainty whether the penalty should be treated as revenue- or capital in nature. The nature of this penalty depends on the background facts and must be judged individually on the basis of the guidelines approved by the courts laid down with respect to the issue of income versus capital. For this issue to be satisfactorily answered, the income tax treatments of lease termination penalties in Australia, Canada and the United States of America are investigated. The purpose of this study is to find guidelines, tools and principles to be used in a South African context, which may lead to the efficient and careful handling of lease termination penalties for South African tax purposes. The treatment of a lease termination penalty under current South African tax legislation is also studied. / AFRIKAANSE OPSOMMING: Huurooreenkomste is alledaagse verskynsels in die Suid-Afrikaanse en internasionale sakesektor. Dit is gewilder en dikwels goedkoper vir besighede om eiendom te huur, eerder as om dit te koop, om sodoende die gebruik van die eiendom te bekom. Ingesluit by eiendom wat gehuur word is onroerende-, roerende-, tasbare- en ontasbare eiendom. Die voortydige beëindiging van huurooreenkomste is ook „n alledaagse verskynsel in die Suid-Afrikaanse en internasionale sakesektor. Waar ‟n huurooreenkoms voortydig beëindig word, is dit tans die praktyk dat die persoon wat die huurooreenkoms beëindig „n beëindigingsboete moet betaal aan die ander party in die huurooreenkoms. Die huurooreenkoms kan egter deur óf die huurder óf die verhuurder beëindig word. Wanneer beide die betalende party en die ontvangende party se inkomste-belastingaanspreeklikhede bereken word, kan hulle gekonfronteer word met die vraag oor hoe om die betaling of ontvangste van die beëindigingsboete vir inkomstebelasting-doeleindes te hanteer. Daar bestaan tans in die praktyk onsekerheid of die betaling of die ontvangste van hierdie beëindigingsboete kapitaal of inkomste van aard is. Die vraag of die betaling of ontvangste inkomste of kapitaal van aard is, hang dikwels af van die agtergrondfeite en moet elkeen individueel beoordeel word aan die hand van die riglyne wat reeds deur die howe neergelê is rondom inkomste teenoor kapitaal. Ten einde die vraagstuk bevredigend te beantwoord, word ondersoek ingestel na die inkomstebelastinghantering van beëindigingsboetes in Australië, Kanada en die Verenigde State van Amerika. Die doel van hierdie ondersoek is om potensiële riglyne, hulpmiddels of beginsels te identifiseer wat binne ‟n Suid-Afrikaanse konteks toegepas kan word en wat kan lei tot die effektiewe en deurdagte hantering van beëindigingsboetes vir Suid-Afrikaanse inkomstebelastingdoeleindes. Verder word die inkomstebelastinghantering van beëindigingsboetes ingevolge huidige bestaande Suid-Afrikaanse inkomstebelasting-wetgewing ondersoek.

The subject of this thesis is the lease and sublease of non-residential premises amended by Czech law. The thesis clarifies the term "non-residential premises" in general as well as particular meaning. Hereafter is the thesis focused on the creation of the lease of non- residential premises, the essential elements of the lease agreement of non-residential premises, rights and obligations of landlords and tenants, especially the issue of handover of non- residential premises, maintenance and repair of non-residential premises, revisal of the premises by the landlord and securing and providing the services by the landlord. The thesis deals in detail with possibilities and conditions for termination of the lease. In order to assure better orientation of the reader the creation, content and termination of sublease are handled separately from the lease of non-residential premises in detached chapter. In addition the thesis aims to outline the conceivable contractual arrangements of presentive institutes appearing in the lease agreement. A special chapter is dedicated to the building conversions of non-residential premises, which are concerned as a particular issue causing fairly big complications. Furthermore the thesis describes the lease of non-residential premises by entrepreneurs together with the...

The aim of my thesis is to analyse the legislation regarding the residential lease and to compare the new Civil code regulation with the old Civil code regulation. Whereas some provisons of the old Civil code were completely replaced by the new legislation and some were practically left untouched. The thesis is composed of seven chapters and subchapters. The introductory part consists of the overview of the historical evolution of the residential lease and definition of fundamental terminology. The main part of the thesis concentrates on describing the residential lease and changes of the relating legislation. The last part concentrates on interesting court rulings. The first chapter presents the overview of the changes in the residential lease legislation, from the 19th century to the present day and is divided into three broad historical periods. The second chapter comprises the main definitions including definiton of the residential lease, definitiv of a flat, cooperative housing flat, sublease and other types of flats. The third chapter mentions various ways of establishing the residential lease and mainly concentrates on lease contract, which is the most common reason for establishing the residential lease. The fourth chapter summarizes the changes in the regulation of rights and obligations of...

The aim of my thesis was to describe the legislation regarding the lease of an apartment, as it is included in the Act No.89/2012 Coll., the civil code. The new civil code brought a lot of changes into the Czech legal system. The changes affected lease of an apartment as well. In my thesis I also adress the legislation of recent past, as it is vital to compare it to the new one. Thesis itself is divided into seven chapters and they are divided into subchapters. In each charter I will describe the new legislation with occasional remark to the recent one. In chapter one I describe the development of the legislation of the lease of an apartment, from the roman era, through middleages, modern codes of law, all the way to current state. The second chapter is focused on the definition of key legal institutes regarding lease of an apartment. It is crucial to define these institutes as they are vital for understanding of the whole legislation. In the third chapter I describe ways in which the lease of an apartment can come into existence. I mostly compare the old legislation with the new one. Chapter four is focused on rent and other payments related to the lease of an apartment. I describe how the rent is defined either in civil code or in other legal acts. In charter five I analyze the rights and...

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...