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...

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...

This thesis deals with the legal procedures indicated forchanges in land-related rights, i.e. land use planning andproperty acquisitions. The rules of procedure in this field oflaw are extensive and complicated. As a first step, the rules of procedure are structured intoa number of procedural types: administrative, cadastral andjudicial. The procedural characteristics and the substantivelegal character of the decisions are clarified andcompared. In a second step an institutional perspective is adopted,based on economic theory. The different types of procedure areperceived as alternative institutional solutions to the problemof transaction costs in transformations of land-related rightstructures. An economic analysis is made of the transactioncosts arising in the different types of procedure in connectionwith, respectively, permissibility assessment and propertyacquisition assessment. The administrative procedures present distinct comparativeadvantages in the assessment of permissibility questions, e.g.utility concessions or permits for environmentally hazardousactivity. In these questions, an extensive, heterogeneouscollective of individuals is made subject to external effects.Those effects are divided into smaller value fragments. Throughthe publicity and ready availability of the administrativeprocedures, coupled with the system of politicalaccountability, important information about the preferences ofthe collective concerned can be produced and made to form thebasis of the decision. The cadastral and judicial procedures present comparativeadvantages in connection with property acquisition assessments,such as compulsory purchase of land or exaction of utilityeasements. For the limited collective of individuals involved,the right of negotiating and concluding agreements willeffectively utilise the high degree of information and thestronger economic incentives for action. The negotiation phasebecomes a low-cost procedure which at the same time acts as aselective mechanism for transactions not requiring the coerciveand more expensive procedure of official assessment. Theself-containment of cadastral and judicial procedures and theirisolation from political influences benefit the quality andcontrol of the documentation on which decisions arefounded. / QC 20100528

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...

Ändamålet med denna studie är att konkretisera vad skillnaden är mellan den portugisiske fastighetsmäklarens kontra den svenske fastighetsmäklaren gällande utbildningskrav och arbetsuppgifter. Samtidigt kommer studien att förklara förmedlingsprocessen i respektive land och dess aktörer. Studien om transaktionsprocessen, vid förmedling av fastigheter, kommer att ge en tydligare bild av fastighetsmäklarens ansvar samt ge ett bredare underlag för förståelse och anpassning till de portugisiska fastighetsmarknaden.Med hjälp av portugisisk lagtext och portugisiska institutioners hemsidor har vi insamlat information om hur den portugisiska förmedlingsprocessen går till. För att kunna göra paralleller med den svenska förmedlingsprocessen har vi även använt oss av svensk lagstiftning, rättspraxis och juridisk kurslitteratur.Resultatet visar att det finns skillnader mellan processerna i Portugal och Sverige, men studierna visar även att det finns flera likheter men under andra benämningar. Det finns fler aktörer som medverkar i transaktionsprocessen i Portugal, än vad det gör i Sverige. Detta ger en annorlunda arbetsfördelning med annorlunda juridiskt ansvar. / The purpose of this study is to clarify the differences between the Portuguese real estate agent and the Swedish real estate agent, as it is about the education requirements and their professional duties. At the same time, the study will explain the property acquisition process in both countries and the who is required to be a part of it. Studies of the transactional process within real estate will provide a clearer picture of the agent's responsibilities and provide a better understanding and adapting to the Portuguese real estate market.With the help of Portuguese legislation and different Portuguese institutions' websites, we have gathered information about the Portuguese property acquisition process. In order to be able to make parallels to the Swedish acquisition process, we read and interpreted Swedish legislation, cases and legal literature.The results show that there are differences between the processes in Portugal and Sweden, but studies also show that there are several similarities but the similarities are named differently. There are more parties involved in the transaction process in Portugal than it is in the Swedish one. This gives a different division of work with different legal responsibilities.

The tool due diligence is used to analyze different aspects in a potential investment. Due diligence started to apply in connection to real estate investments in Sweden twenty five years ago. Gradually the connection between real estate investments and due diligence became more frequent. Today is due diligence performed ordinary in connection with real estate investments. The designated purpose with a due diligence is to analyze relevant aspects who is connected to the success of the investment. In a due diligence process several actors are involved to perform a specific due diligence. Professionals who are involved in the process can be accountants, lawyers, technical consultants with targeted knowledge of specific areas of property investments. The purpose of this study is to describe how the part who attempts to acquire a residential property applies due diligence and the expectations connected to the tool. Totally the study contains five interviews with actors who are connected to property investments. The theoretical part of the study is connected to due diligence and aspects who applies in property investments.The results of the study indicates that due diligence in connection to residential acquisition is object adapted after the properties characteristics and opportunities. The study also indicates that the due diligence isn’t a predetermined process who applies a regular pattern. Instead the process in reality is applied after the client’s preferences. / <p>Validerat; 20160621 (global_studentproject_submitter)</p>

租稅之課徵對經濟發展有重大之影響；而我國契稅之課徵對於地方財政收入佔有重要的地位。本研究參考其他國家對於房屋移轉租稅之課徵方式，探討我國現行房屋移轉稅負相對其他經濟活動是否過重？房屋移轉負擔之稅捐有否重複課徵？並研究鄉鎮（市）主要財源之－契稅的存廢問題；以及現行契稅課徵方式對地方財政不均之影響。 　　本研究共分為六章：第一章緒論；第二章理論基礎，對於契稅的性質與其經濟效果予以分析與說明；第三章我國契稅制度及中日韓三國不動產移轉相關稅目之探討，分別研究各國不動產移轉相關稅目，並就我國的契稅、日本不動產取得稅及韓國財產取得稅作一比較分析，以作為我國契稅制度改革之借鏡；第四章契稅稅收之探討，分析契稅歷年收入概況與其對政府財政之影響，並以台灣地區三0九個鄉（市）契稅收入占總歲入及稅課收入比重的分析來探討地方財政水平不均的問題；第五章契稅存廢之探討，以效率和公平原則探討契稅存廢及替代稅目問題，並將替代稅目稅基稅率加以調整試算，以瞭解維持原有稅收原則下稅率之調降幅度及參採日、韓等國稅率，估算稅收增長幅度；第六章為結論與建議。 　　經由本研究的分析與比較，本研究發現我國契稅課徵僅以房屋為限；且僅對銷售不動產之營業人課徵銷售稅，個人銷售不動產免徵營業稅，容易產生建築業利用個人名義建屋出售，以規避稅負的問題。 　　再依七十三年度至八十二年度資料觀察，整體而言，由於「都市化」、「郊區化」、「房價過高」、「政府政策」及「產業移動」的影響，台灣省契稅收入占全國契稅總收入比重較北、高兩市有逐年增加之趨勢。 　　另就國內房屋移轉相關稅目及規費而言，相對於其他經濟活動來說，房屋移轉稅負似有過重。就房屋銷售而言營業稅與契稅似有重複課稅之嫌，造成不動產行業與其他行業稅負不均的現象。 　　此外由於各地方地理環境、人文特性及發展程度不一，各地契稅收入差異頗大，造成地方政府財政水平不均的情形，就契稅收入占稅課收入比重而言，富裕的鄉鎮與貧脊的鄉鎮差距高達四十倍以上。 　　根據以上的瞭解，本研究發現契稅應有所變革： 　　首先，參考大陸地區、日本、韓國不動產移轉相關規定，並基於效率、公平原則、財政收入原則及稅務行政原則的考量，應將契稅之課徵範圍擴及所有的不動產之移轉與取得，即包括原始取得和繼受取得，只要有財產的取得均予以課稅，如此可將土地及委建、合建與自建房屋均列入課稅範圍，以抑制土地投機的盛行，並可避免「假委建真買賣」以規避契稅之，情形。 　　其次，契稅應改制為不動產取得稅且提高縣統籌比例，或將可改善託份因區域條件不同而產生之地方政府財政水平不均的問題。