XXĚXXXXX XXXX (XX) 2016/856
xx xxx 25. xxěxxx 2016,
xxxxxx xx xěx&xxxxxx; xxěxxxxx 2006/112/XX x&xxxx;xxxxxčx&xxxxxx;x xxxx&xxxxxx;xx xxxě x&xxxx;xřxxxx&xxxxxx; xxxxxxx, xxxxx xxx x&xxxx;xxx&xxxxxx;x&xxxxxx; xxxxxxxxxx xxxxžxxxx xxxxx&xxxxxx;xx&xxxxxx; x&xxxxxx;xxxxx&xxxxxx; xxxxx
XXXX XXXXXXX&Xxxxxx; XXXX,
x&xxxx;xxxxxxx xx Smlouvu x&xxxx;xxxxxx&xxxxxx;x&xxxxxx; Xxxxxxx&xxxxxx; unie, x&xxxx;xxxx&xxxxxx;xx xx čx&xxxxxx;xxx&xxxx;113 této xxxxxxx,
x&xxxx;xxxxxxx na x&xxxxxx;xxx Xxxxxxx&xxxxxx; xxxxxx,
po postoupení x&xxxxxx;xxxx legislativního xxxx xxxxxxxx&xxxxxx;xx&xxxxxx;x xxxxxxxxxůx,
x&xxxx;xxxxxxx xx xxxxxxxxxx Xxxxxxx&xxxxxx;xx xxxxxxxxxx (1),
x&xxxx;xxxxxxx xx xxxxxxxxxx Evropského xxxxxx&xxxxxx;řxx&xxxxxx;xx a sociálního výboru (2),
x&xxxx;xxxxxxx xx xxx&xxxxxx;&xxxxxx;xx&xxxxxx;x legislativním xxxxxxxx,
xxxxxxxx k těmto důvodům:
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(1) |
Čx&xxxxxx;xxx 97 xxěxxxxx Xxxx 2006/112/XX (3) stanoví, žx xx 1. ledna 2011 do 31.&xxxx;xxxxxxxx&xxxx;2015 xxxx&xxxxxx; x&xxxxxx;x x&xxxxxx;xxxxx&xxxxxx; xxxxx xxxě x&xxxx;xřxxxx&xxxxxx; xxxxxxx (XXX) xxž&xxxxxx;&xxxxxx; xxž 15 %. |
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(2) |
X&xxxxxx;xxxxx&xxxxxx; xxxxx DPH xxxxx&xxxxxx; x&xxxx;xxxčxxx&xxxxxx; době x&xxxx;xxxxxxxxx&xxxxxx;xx čxxxxx&xxxxxx;xx státech xxxxx x&xxxx;xxxxxxxxxxx xřxxxxxx&xxxxxx;xx xxžxxx xxxxxxxxx xxxxxx&xxxxxx;x&xxxxxx; xxžxxx DPH xx xřxxxxxxx&xxxxxx; &xxxxxx;xxxxx. X&xxxx;xxx&xxxxxx;xx xxxxxxxx, xxxx&xxxxxx; upřednostňují xxxňxx&xxxxxx;x&xxxxxx; poskytovaných služeb x&xxxx;x&xxxxxx;xxě xxxxřxxx, xx xxžxxxxx, xxx těžit x&xxxx;xxxx&xxxxxx;xů x&xxxx;xxxx&xxxxxx;xx DPH xxxxxřxxxxxxx&xxxxxx;x xřxx&xxxxxx;xťxx&xxxxxx;x&xxxxxx;, x&xxxxxx;xx xxxxxxx a potenciál narušování xxxxxx&xxxxxx;řxx&xxxxxx; xxxxěžx xxxxx. |
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(3) |
Aby xxxxěxx&xxxxxx; rozdíly xxxx x&xxxxxx;xxxxx&xxxxxx;xx xxxxxxx DPH, xxxx&xxxxxx; čxxxxx&xxxxxx; xx&xxxxxx;xx xxxxxňxx&xxxxxx;, xxxxxxx xx xxxxxxxx&xxxxxx;xx&xxxxxx;x xxxxxxxx&xxxxxx;x&xxxxxx;x x&xxxx;Xxxx x&xxxx;x&xxxx;xxxx&xxxxxx;xx&xxxxxx; xxxxxx&xxxxxx;řxx&xxxxxx; soutěže x&xxxx;xěxxxx&xxxxxx;xx xxxěxx&xxxxxx;xx, xřxxxxxxxx xx x&xxxx;xxxxxxx nepřímých xxx&xxxxxx; xěžxě x&xxxx;xxxxxxx&xxxxxx; xxxxx&xxxxxx;xx&xxxxxx;xx sazeb. Xx xx&xxxxxx;xx obezřetné xxx čxxxx x&xxxx;xxxxxxx XXX. |
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(4) |
X&xxxx;xxxxxxx xx xxxxxčxx&xxxxxx;x&xxxxxx; xxxxxxx x&xxxx;xxxxxx konečného xxžxxx XXX xxx xxxxxx xxxxxř Xxxx xx xxxx xřxxčxxx&xxxxxx; xxxxxxxxxx xxxxxxx &xxxxxx;xxxxň základní xxxxx XXX nebo xxxžxxxx xxěxx &xxxxxx;xxxxě xxxxx&xxxxxx;xx&xxxxxx; xxxxx DPH. |
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(5) |
Proto xx xxxxx&xxxxxx; xxxxxxxx xx&xxxxxx;xxx&xxxxxx;x&xxxxxx; minimální x&xxxxxx;xxxxx&xxxxxx; xxxxx xx &xxxxxx;xxxxx 15 % xx xxx&xxxxxx;&xxxxxx; xxxxx&xxxxxx;, xxxx&xxxxxx; xxxx xxxxxxxčxě dlouhé x&xxxx;xxxx&xxxxxx;xěx&xxxxxx; xx&xxxxxx;xx&xxxxxx; xxxxxxx, x&xxxx;xxxčxxxě xxxžxxx další xřxxxxx. |
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(6) |
Xxxxxx&xxxxxx;x&xxxxxx; xx&xxxxxx;xxx&xxxxxx;x&xxxxxx; xxxxx&xxxxxx;xx&xxxxxx; x&xxxxxx;xxxxx&xxxxxx; xxxxx xxxxxxčxxx xxx&xxxxxx;&xxxxxx; xřxxxxx xxxxxxxxxxx x&xxxxxx;xxx&xxxxxx;x&xxxxxx; xx XXX xřxx 31.&xxxx;xxxxxxxxx 2017 x&xxxx;x&xxxxxx;xxx zabývat se xxxxxxx&xxxxxx;x konečného xxžxxx XXX xxx xxxxxx xxxxxř Xxxx. |
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(7) |
Za &xxxxxx;čxxxx xxxx&xxxxxx;xěx&xxxxxx; xxxřxxxžxx&xxxxxx;xx xxxxxňxx&xxxxxx;x&xxxxxx; xxxxx&xxxxxx;xx&xxxxxx; x&xxxxxx;xxxxx&xxxxxx; sazby xxxxxxxx&xxxxxx; xxěxxxx&xxxxxx; 2006/112/XX xx xx xxxx xxěxxxxx xěxx xxxž&xxxxxx;x xxx xxx 1. ledna 2016. |
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(8) |
Xxěxxxxx 2006/112/XX xx xxxxx xěxx x&xxxxxx;x xxxxx&xxxxxx;xxx&xxxxxx;x&xxxxxx;x xxůxxxxx změněna, |
XŘXXXXX XXXX XXĚXXXXX:
Čx&xxxxxx;xxx 1
Čx&xxxxxx;xxx 97 xxěxxxxx 2006/112/XX xx xxxxxxxxx x&xxxxxx;xxx:
&xxxxx;Čx&xxxxxx;xxx 97
Od 1.&xxxx;xxxxx&xxxx;2016 xx 31.&xxxx;xxxxxxxx&xxxx;2017 xxxx&xxxxxx; být x&xxxxxx;xxxxx&xxxxxx; xxxxx xxž&xxxxxx;&xxxxxx; xxž 15 %.“
Čx&xxxxxx;xxx 2
1.&xxxx;&xxxx;&xxxx;Čxxxxx&xxxxxx; xx&xxxxxx;xx xxxxxx x&xxxx;&xxxxxx;čxxxxxx xx&xxxxxx;xx&xxxxxx; x&xxxx;xxx&xxxxxx;xx&xxxxxx; xřxxxxxx nezbytné xxx xxxxžxx&xxxxxx; xxxxxxx x&xxxx;xxxxx xxěxxxx&xxxxxx; do 1.&xxxx;xxxxx 2016. Neprodleně x&xxxx;xxxx xxěxxx&xxxxxx; Xxxxxx.
Tyto xřxxxxxx xřxxxx&xxxxxx; čxxxxx&xxxxxx;xx xx&xxxxxx;xx musí xxxxxxxxx xxxxx xx tuto xxěxxxxx nebo xxx&xxxxxx; x&xxxxxx;x xxxxx&xxxxxx; xxxxx xčxxěx při jejich &xxxxxx;řxxx&xxxxxx;x xxxx&xxxxxx;&xxxxxx;xx&xxxxxx;. Xxůxxx xxxxxx xx stanoví čxxxxx&xxxxxx; xx&xxxxxx;xx.
2.&xxxx;&xxxx;&xxxx;Čxxxxx&xxxxxx; xx&xxxxxx;xx xxěx&xxxxxx; Xxxxxx xxěx&xxxxxx; xxxxx&xxxxxx;xx ustanovení vnitrostátních xx&xxxxxx;xx&xxxxxx;xx xřxxxxxů, které xřxxxxx x&xxxx;xxxxxxx působnosti x&xxxxxx;xx směrnice.
Čx&xxxxxx;xxx 3
Tato směrnice xxxxxxxx x&xxxx;xxxxxxxx prvním xxxx xx xxxx&xxxxxx;&xxxxxx;xx&xxxxxx; x&xxxx;&Xxxxxx;řxxx&xxxxxx;x věstníku Xxxxxxx&xxxxxx; xxxx.
Čx&xxxxxx;xxx 4
Tato xxěxxxxx xx xxčxxx čxxxxx&xxxxxx;x xx&xxxxxx;xůx.
X&xxxx;Xxxxxxx dne 25. xxxxxx 2016.
Za Xxxx
xxxxxxxx
X.X.X.X. XXXXXXXXXXXX
(1) Stanovisko xx dne 12.&xxxx;xxxxx&xxxx;2016 (xxxxx xxxxxxxxxxxx x&xxxx;Xxxxxxx xxxxxxxx).
(2)&xxxx;&xxxx;Xxxxxxxxxx ze xxx 17.&xxxx;xxxxx&xxxx;2016 (Xx. xxxx. X&xxxx;133, 14.4.2016, x.&xxxx;23).
(3)&xxxx;&xxxx;Xxxxxxxx Xxxx 2006/112/ES xx xxx 28. listopadu 2006 x&xxxx;xxxxxxxxx xxxxxxx daně x&xxxx;xxxxxxx hodnoty (Xx. xxxx. X&xxxx;347, 11.12.2006, x.&xxxx;1).