XXXX&Xxxxxx;XĚX&Xxxxxx; XXŘ&Xxxxxx;XXX&Xxxxxx; KOMISE (XX) č. 17/2014
xx xxx 10. ledna 2014,
xxxx&xxxxxx;x se xxxxxx&xxxxxx; xxxxxxxxxxxxxx&xxxxxx; xxxxxx&xxxxxx;ř xxx xxx&xxxxxx;xxx&xxxxxx; xxx&xxxxxx;&xxxxxx;xx&xxxxxx;xx opatření x x&xxxxxx;xxx xxxxxxxxxx xxxxx&xxxxxx; reakce proti xxxxxxůx x oblasti XXX
XXXXXXX&Xxxxxx; XXXXXX,
x xxxxxxx xx Xxxxxxx x xxxxxx&xxxxxx;x&xxxxxx; Evropské xxxx,
s xxxxxxx xx směrnici Xxxx 2006/112/ES xx xxx 28. xxxxxxxxx 2006 x xxxxxčx&xxxxxx;x xxxx&xxxxxx;xx xxxě z xřxxxx&xxxxxx; hodnoty (1), a xxxx&xxxxxx;xx xx čx. 199x xxxx. 4 xxxxxx&xxxxxx; xxěxxxxx,
xxxxxxxx x xěxxx xůxxxůx:
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(1) |
Xxěxxxxx 2006/112/XX, xx xxěx&xxxxxx; xxěxxxxx Xxxx 2013/42/EU (2), xxx&xxxxxx;x&xxxxxx; xxxxxxxxxxx xxxxx&xxxxxx; reakce xxx boj xxxxx xxxxxxůx x oblasti xxxě x xřxxxx&xxxxxx; xxxxxxx (DPH). |
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(2) |
Xxxxxxxxxxx xxxxx&xxxxxx; xxxxxx umožňuje čxxxxx&xxxxxx;x xx&xxxxxx;xůx xxx&xxxxxx;xxx xřxxxx&xxxxxx; xxx&xxxxxx;&xxxxxx;xx&xxxxxx;xx opatření xxxxxxx&xxxxxx;xx xx obecného xxxxxxxx xxxxxxxx&xxxxxx;xx xxěxxxx&xxxxxx; 2006/112/XX, xxxxx xxx x xxxxx xxxxxxxx odvést xxň z přidané xxxxxxx. Toto xxxxřxx&xxxxxx; xxxx&xxxxxx;x&xxxxxx; x uplatňování xxxxxxxxxx xřxxxxxx&xxxxxx; xxňxx&xxxxxx; xxxxxxxxxx x DPH xxx &xxxxxx;čxxx boje xxxxx x&xxxxxx;xx&xxxxxx;x x xxxx&xxxxxx;xx&xxxxxx;x formám xxxxxxů, xxxx&xxxxxx; xx xxxxx x&xxxxxx;xx ke xxxčx&xxxxxx;x x xxxxxxxxxxxxx&xxxxxx;x xxxxxčx&xxxxxx;x xxx&xxxxxx;x&xxxxxx;x. |
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(3) |
X x&xxxxxx;xxx usnadnit xxxxxxx&xxxxxx;x&xxxxxx;x&xxxxxx; xxx&xxxxxx;xxx&xxxxxx; xxx&xxxxxx;&xxxxxx;xx&xxxxxx;xx xxxxřxx&xxxxxx; x x&xxxxxx;xxx xxxxxxxxxx rychlé xxxxxx xx měl x&xxxxxx;x xřxxxx standardizovaný formulář xxx xxx&xxxxxx;xxx&xxxxxx; popisující x xxxxxxxxxx&xxxxxx;x&xxxxxx; požadované xxxxxxxxx od oznamujícího čxxxxx&xxxxxx;xx státu. |
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(4) |
Xxx xx xxx&xxxxxx;xxx x zjednodušil xxxxxx xxxxxxx&xxxxxx;x&xxxxxx;, xěxx xx x&xxxxxx;x xxxx xxxxxx&xxxxxx;řx xřxxxx&xxxxxx;x&xxxxxx;xx Komisi xxxxxxxxxxxx. |
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(5) |
Xxxxřxx&xxxxxx; xxxxxxxx&xxxxxx; x&xxxxxx;xxx xxř&xxxxxx;xxx&xxxxxx;x jsou v xxxxxxx xx stanoviskem Xx&xxxxxx;x&xxxxxx;xx x&xxxxxx;xxxx xxx xxx&xxxxxx;xx&xxxxxx; xxxxxxx&xxxxxx;xx, |
XŘXXXXX XXXX XXŘ&Xxxxxx;XXX&Xxxxxx;:
Čx&xxxxxx;xxx 1
1.&xxxx;&xxxx;&xxxx;Čxxxxx&xxxxxx; xx&xxxxxx;xx xxxžxx&xxxxxx; standardizovaný xxxxxx&xxxxxx;ř xxxxxx&xxxxxx; x xř&xxxxxx;xxxx xxxxxx nařízení, xxx Xxxxxx xxx&xxxxxx;xxxx xřxxxx&xxxxxx; xxx&xxxxxx;&xxxxxx;xx&xxxxxx;xx xxxxřxx&xxxxxx; x x&xxxxxx;xxx xxxxxxxxxx rychlé xxxxxx podle čx&xxxxxx;xxx 199x xxxx. 4 xxěxxxxx 2006/112/XX.
2.&xxxx;&xxxx;&xxxx;Xxx&xxxxxx;xxx&xxxxxx; uvedené x odstavci 1 xx xxx&xxxxxx;x&xxxxxx; xxxxxxxxxxxx xx xxčxxxx x-xxxxxxxx xxxxxx, kterou Xxxxxx xxěxxxx Xx&xxxxxx;x&xxxxxx;xx x&xxxxxx;xxxx xxx xxx&xxxxxx;xx&xxxxxx; xxxxxxx&xxxxxx;xx.
Čx&xxxxxx;xxx 2
Toto xxř&xxxxxx;xxx&xxxxxx; xxxxxxxx x xxxxxxxx xřxx&xxxxxx;x xxxx xx xxxx&xxxxxx;&xxxxxx;xx&xxxxxx; x Úředním xěxxx&xxxxxx;xx Evropské xxxx.
Toto xxxxxxxx je xxxxxxx x xxxxx xxxxxxx a xxxxx xxxxxxxxxx ve xxxxx xxxxxxxxx xxxxxxx.
X Xxxxxxx xxx 10. xxxxx 2014.
Xx Xxxxxx
Xxxx Manuel XXXXXXX
xxxxxxxx
(1) Úř. xxxx. X 347, 11.12.2006, x. 1.
(2)&xxxx;&xxxx;Xxxxxxxx Xxxx 2013/42/XX xx xxx 22. xxxxxxxx 2013, kterou xx xxxx xxxxxxxx 2006/112/XX x xxxxxxxxx xxxxxxx xxxx z xxxxxxx xxxxxxx, xxxxx xxx x xxxxxxxxxxx xxxxxx xxxxxx xxxxx xxxxxxxx x xxxxxxx XXX (Xx. xxxx. X 201, 26.7.2013, x. 1).
XXXXXXX
