Oceňování věcí nemovitých

Abstract

The thesis deals with the valuation of immovables. Much of the work is devoted to basic areas of valuation, concretelly administrative and market valuation, principles of methods and approaches, but also of principles and conditions of their use. In the practical part, we made a concrete valuation of the selected immovables file. First, the selected file was evaluated administratively according to the valuation note, then from the market point of view through cost, benefit and comparison method. Based on the findings, we made a comparison of the valuation methods used, as well as a summary of the results achieved. At the end of the practical part, we deal about tax from the acquisited immovable property. We made a calculation of tax according to the usual price, determined price and guideline value and then we made suggestions whether it is more advantageous to the taxpayer for fixing a tax base to have an expert opinion or to use the services of a tax administrator, a local tax authority.