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...

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.

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.

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 main goal of this diploma thesis is to summarize usufructuary lease in accordance to Book Four of the current Civil Code, entitled "Relative property rights", Title II. "Obligations arising from juridical acts", second Chapter "Relinquishing a thing to be used by another" and the fourth Section entitled "Usufructuary lease", which is a separate type, that returns to code of private law after more than sixty years. At the beginning I dealt with circumstances of the return of the old-new Institute and the situation that preceded the efficiency of the Civil Code. Next chapter is devoted to the interpretation of some basic concepts that are not known to general public due to its archaic wording, but their definition is the basis for understanding the relationship between usufructuary lessor and usufructuary lessee. Part of this chapter also describes the thin line between lease and usufructuary lease, that lies mainly in different economic function, thus in fact, that a thing is according to a usufructuary lease contract, relinquished not only for use, but also for enjoyment. Subsequently, the diploma thesis continues with the history of usufructuary lease in the 19th and 20th centuries with an attention to Act no. 847/1811 Coll. a. s., General Civil Code, that was adopted into Czechoslovak legal...