Ke stanovení hodnoty práva stavby – část I
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2017-03
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Mark
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Akademické nakladatelství CERM
Abstract
Příspěvek navazuje na předchozí příspěvky autora, zabývající se mírou kapitalizace a stanovením hodnoty pozemku, zatíženého právem stavby, včetně vysvětlení vstupních veličin. Vlastník pozemku může pozemek dočasně přenechat jiné osobě, které tam stavět umožní. Stavba je pak součástí práva stavby. Právo stavby je svým způsobem obdobné právu věcného břemene, resp. dřívější situaci, kdy se pro daný případ uzavřela nájemní smlouva; bude tedy i způsob určení hodnoty (ceny) obdobný. Po znalci bude zpravidla požadováno určení ceny obvyklé, která podle § 492 nového občanského zákoníku č. 89/2012 Sb. (dále jen NOZ) je vyjádřením hodnoty věci. Zákon o oceňování majetku č. 151/1997 Sb. spolu s prováděcí oceňovací vyhláškou č. 441/1913 Sb. problematiku ocenění práva stavby řeší, místy však problematicky, a nevztahuje se na všechny případy ocenění. Předkládaný příspěvek je zaměřen na odhad ceny (hodnoty) práva stavby výnosovým způsobem. První část obsahuje úvodní problematiku práva stavby a ocenění práva stavby s nezřízenou stavbou, včetně vlivu daně z nemovitých věcí a stavebního platu. Ocenění práva stavby se zřízenou stavbou bude věnována další část v následujícím čísle časopisu Soudní inženýrství.
The contribution builds on the previous contribution of the author, dealing with the determination of the value of the land, burdened the right of construction, including an explanation of the input variables (Bradáč A.: Post to determine the value of the land, that is loaded of the law to build. In: Soudní inženýrství 2/2016). A landowner may land temporarily leave the other person out there that building permits. The building is then part of the building right. Right to build it in a way similar to that easement, respectively, former situation where for a given case entered into a lease agreement; hence the method of determining the value (price) is like. After the experts, will generally require the determination of the normal price, which according to § 492 NOZ is an expression of the value of things. Property Valuation Act No. 151/1997 Coll. together with a detailed valuation Decree No. 441/1913 Coll. the issue of the valuation of construction law fixes, but also problematic and not applicable in all cases awards. This issue is discussed in the present contribution; the issue of the valuation of their law without building construction and the building will be presented in the paper follows. The present contribution is focused on estimation of prices (values) the rights of the construction of the yield way. The first part contains the introductory issue of the building rights and the valuation of the building rights with the unbridled construction, including the effect of taxes on immovable property and construction salary. The valuation of the building rights with the establishment of a building will be devoted to the second part in the following issue of the journal Forensic engineering.
The contribution builds on the previous contribution of the author, dealing with the determination of the value of the land, burdened the right of construction, including an explanation of the input variables (Bradáč A.: Post to determine the value of the land, that is loaded of the law to build. In: Soudní inženýrství 2/2016). A landowner may land temporarily leave the other person out there that building permits. The building is then part of the building right. Right to build it in a way similar to that easement, respectively, former situation where for a given case entered into a lease agreement; hence the method of determining the value (price) is like. After the experts, will generally require the determination of the normal price, which according to § 492 NOZ is an expression of the value of things. Property Valuation Act No. 151/1997 Coll. together with a detailed valuation Decree No. 441/1913 Coll. the issue of the valuation of construction law fixes, but also problematic and not applicable in all cases awards. This issue is discussed in the present contribution; the issue of the valuation of their law without building construction and the building will be presented in the paper follows. The present contribution is focused on estimation of prices (values) the rights of the construction of the yield way. The first part contains the introductory issue of the building rights and the valuation of the building rights with the unbridled construction, including the effect of taxes on immovable property and construction salary. The valuation of the building rights with the establishment of a building will be devoted to the second part in the following issue of the journal Forensic engineering.
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The contribution builds on the previous contribution of the author, dealing with the determination of the value of the land, burdened the right of construction, including an explanation of the input variables (Bradáč A.: Post to determine the value of the land, that is loaded of the law to build. In: Soudní inženýrství 2/2016). A landowner may land temporarily leave the other person out there that building permits. The building is then part of the building right. Right to build it in a way similar to that easement, respectively, former situation where for a given case entered into a lease agreement; hence the method of determining the value (price) is like. After the experts, will generally require the determination of the normal price, which according to § 492 NOZ is an expression of the value of things. Property Valuation Act No. 151/1997 Coll. together with a detailed valuation Decree No. 441/1913 Coll. the issue of the valuation of construction law fixes, but also problematic and not applicable in all cases awards. This issue is discussed in the present contribution; the issue of the valuation of their law without building construction and the building will be presented in the paper follows. The present contribution is focused on estimation of prices (values) the rights of the construction of the yield way. The first part contains the introductory issue of the building rights and the valuation of the building rights with the unbridled construction, including the effect of taxes on immovable property and construction salary. The valuation of the building rights with the establishment of a building will be devoted to the second part in the following issue of the journal Forensic engineering., Občanský zákoník, právo stavby, nájemné, výnosové ocenění, vzorce pro výnosové ocenění, míra kapitalizace, odúročení (diskontování), úročitel, znalec, odhadce, ocenění majetku, pozemek, stavba
Citation
Soudní inženýrství. 2016. vol. 27, č. 4, s. 173-183. ISSN 1211-443X
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© Akademické nakladatelství CERM