SUMMARY chapter 5 cz

National law – CZ – Civil and public law – chapter 5

Marriage is a permanent bond between men and women, the main purpose of marriage is to found a family, to properly educate children, and to support and help each other. Marriage is the result of a free and complete affirmation of the will of men and women (engaged couple) who intend to marry together.


Marriage expires only for the purposes of the law, by divorce, by the death of one of the spouses, by the declaration of the dead. Marriage can be divorced if cohabitation is deeply, permanently and irreparably distorted, and cannot be expected to be restored. This may be a civic or religious marriage.


By the lease, the landlord undertakes to leave the tenant for temporary use. The Lessee undertakes to pay to the Lessor a consideration known as rent. The subject of the lease may be a real estate (or part of it) or a movable thing. It is also possible to rent a thing that will only occur in the future if it is possible to determine it sufficiently precisely when the lease is concluded.


Tax revenues come roughly equally from indirect and direct taxes.
Direct taxes include: personal income tax, corporation tax, real estate tax, road tax, property tax.

Indirect taxes include: value added tax, excise duty.

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