ACQUISITION OF PROPERTY FROM A PERSON OTHER THAN THE OWNER IN CZECH AND GERMAN SYSTEM OF LAW The purpose of my thesis written on the topic 'Acquisition of property from a person other than the owner in Czech and German System of Law' is to analyse historical development of acquisition from non-owner and its future tendencies. This concept constitutes an exception from the principle of 'no one can transfer a greater right than he himself has'. This work compares current Czech legislation with German system of law, and also with legal regulation of acquisition from non-owner in the new Civil Code, Act No. 89/2012 Sb., which will be effective from January 1st , 2014. The topic is extremely interesting, both for the current effective legislation in this field, which is not entirely satisfactory, and for its topicality due to the adoption of the new Civil Code, which will bring the institute back to the Czech law environment. What is more, it is a fragmented area without a separate comprehensive monograph. The thesis is composed of six chapters, each of them dealing with different aspects connected with the concept and its exceptions. Chapter One is introductory and defines basic terminology used in the thesis. It deals with an ownership generally, with its content and means of acquisitions of property. Chapter...

Cizojazyčné resumé The aim of the thesis "Evolution and Transformation of Acquisition from a Non-owner in the Czech countries" is to conduct a thorough analysis of the historical evolution of this legal institute in the Czech countries. At the beginning, the thesis pursues the general interpretation of this legal institute which is an exception of the principle "nemo plus iuris". The thesis covers a legislation which was valid in a Roman law, and then the modern historical roots of Acquisition from a Non-owner in old German law. Legislation of the Middle Ages period in the Czech countries is covered as well. Further, the thesis is devoted to the problem of acquisition from a non-owner in adopted civil codes or their proposals in the territory of the Czech countries. More detailed description is included in the chapters pursuing the legislation in the Codex Theresianus and in the Allgemeines bürgerliches Gesetzbuch (ABGB). The legislation of the latter engages in prominent representatives of jurisprudence of that era as well as judiciary practice. Subsequently, the attention focuses on proposals which appeared in the inter-war period. A historical part of the thesis continues with the legislation in so called Middle Civil Code. Finally, the thesis encompasses the legal regulations of the studied institute in...

1 Abstract This thesis deals with the conditions that need to be fulfilled in order to acquire inheritance. The aim of this thesis is to provide outlook into the matter of the law of succession and thoroughly describe and further analyse individual conditions of hereditary succession, which are legal requirements that needs to be fulfilled in order to acquire inheritance. In this thesis I systematically discuss the law of succession in its general meaning, canons of inheritance, legal sources of the law of succession and also legal institutes including several new ones which are govern in the new civil code. The main part of this thesis analyses individual conditions of hereditary succession. This thesis is composed of four chapters. Chapter one deals with the general meaning of the law of succession and in this chapter I provide introduction to the law of succession and define some fundamental legal terms. In chapter two I describe the canons of inheritance. This chapter is divided into three subchapters where I discuss in my opinion the three leading canons of inheritance. First subchapter deals with the principle of personal autonomy. Second one deals with the principle of universal succession. The third subchapter deals with the principle that the predecessor's possession is transferred by law to his...

ACQUISITION OF PROPERTY FROM UNLAWFUL POSSESSOR In my diploma thesis I deal with the issue of the acquisition of property from unlawful possessor as an exception to the traditional civil law principle nemo plus iuris ad alium transferre potest quam ipse habet (also called as nemo dat rule), the principle, which lays down that no one can transfer more rights than he has himself. The topic is extremely actual since as of 1st of January 2014 the Act No. 89/2012 Coll., The Civil Code, which - in comparison to the previous legislation - provides diametric changes in the understanding and in the legislation of the property acquisition from unlawful possessor, became effective. Until the adoption of the new Civil Code, the legislation in this area was inadequate and due to dichotomy between Civil and Commercial Code it was also fragmented. The thesis is composed of an introduction, five main chapters (which are further divided into sub-chapters) and a conclusion. Each chapter deals with different aspects of acquisition of property from unlawful possessor. In the first introductory part I give my thesis some theoretical fundamentals and define basic terminology used in this paper: property, good faith. I'm also trying to analyze nemo plus iuris principle and conflict of protection of property rights with the...

The purpose of the thesis "Contract of sale under business law" is to compare changes of the contract of sale, which occurred as a result of the newly adopted Act No. 89/2012 Coll., Civil Code. The aim of this thesis is to simultaneously take into account the proposal for a European Parliament and Council Regulation on a Common European Sales Law (Common European Sales Law, CESL). The thesis also focuses on selected provisions of the purchase - especially rules governing the acquisition of ownership from unauthorized (and the related principle of good faith) under the new Civil Code. Rules governing the acquisition of ownership were significantly changed. Thesis attepmts to specify rules which are applied in the case one of the contracting parties is in the possition of a consumer. Specific features of contracting process must be taken in consideration due to the protection of consumers and or small and medium- sized enterprises. The thesis is focused on selected aspects of the contract of sale, thus the purchase of property, asset deal or liability for defects are mentioned only in passing.

In this diploma thesis, I deal with the institute of acquiring from unauthorized person., which is breaking of Roman principle nemo plus iuris ad alium transferre potest quam ipse habet. In English it means, that no one can transfer to someone else more rights, than he has himself. Also, the acquisition form unauthorized person is interfering to the constitutionally guaranteed rigth to own the property. Therefore the legislation must adequatly reflect this fact, but it has not always been so. In diploma thesis I deal mainly with the development of this institute, principles, which are connected with this institute and especially with the analysis and description of current legal regulation. The thesis is divided into four chapters and introduction. The chapters are further divided to subchapters, which deal with the theme in more detail. The work ends with conclusion. In the first chapter, I deal with the general issue of material rights. Then, I deal with the institute of ownership, its constitutional basis, the definition and also the ways, in which the ownership can be acquired. The second chapter is about the historical evolution of acquisition from unauthorized person. I analyze first the period of Roman law, and I emphasize the principle of nemo plus iuris. Than I continue through the...

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...

The diploma thesis deals with the issue of transfer taxes in the European Union. The first part ot the thesis deals with the theoretical background and tax principles in relation to the analysed taxes, moreover there are discussed the consequences of these taxes for the society. The next part describes current Czech tax legislation for inheritance tax, gift tax and real estate transfer tax, including the major changes in law No. 340/2013 Coll., Tax of acquisition of immovable property. The basic statistical characteristics of analyzed taxes are used as an indicator of the significance of these taxes in the Czech tax system. Last part of the thesis is dedicated to the analysis of application of transfer taxes in the European Union States. On the basis of received information, there will be made a comparision. Subsequently there will be formulated the conclusion with the recommendations for particular transfer tax applied in the Czech Republic.

Erwerb vom Nichtberechtigten Diese Arbeit beschäftigt sich mit der Problematik des Erwerbs des Eigentums vom Nichtberechtigten, das ein Durchbrechen des Prinzips, dass niemand mehr Recht übertragen kann, als er selbst hat, vorstellt. Das Problem wird sowohl aus der juristisch-theoretischen Sicht als auch aus der juristisch-philosophischen behandelt, wenn der Konflikt zwischen dem Schutz des guten Glaubens, des Verkehrsschutzes und dem Schutz des Eigentums, als ein das in der Charta verankerten Grundrechte, gelöst wurde. Das gegenwärtige Bürgerliche Gesetzbuch führt das Institut des gutgläubigen Erwerbs wieder in die tschechische Rechtsordnung ein und das sowohl für die Rechtsgeschäfte zwischen Kaufleuten als auch zwischen Zivil-Personen. Zu dieser Problematik wurde schon vieles verfasst. Nichts desto trotz gibt es immer noch Streitfragen in diesem Bereich. Im Zusammenhang mit der neuen Regelung entstand auch eine Reihe von Teilproblemen, auf die hinzudeuten ist. Einige von ihnen wurden unter anderem durch einige Mängel in der tschechischen Regelung verursacht, die in den Kontrast zu der besser durgeführten deutschen Regelung gestellt wurden. Die folgende Arbeit ist in vier Hauptkapitel gegliedert, die weiter in Unterkapiteln geteilt wurden. Das erste Kapitel widmet sich den theoretischen Grundbegriffen, wie...

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...