XXĚXXXXX RADY 2010/88/XX
xx xxx 7. prosince 2010,
xxxxxx xx xěx&xxxxxx; xxěxxxxx 2006/112/XX o xxxxxčx&xxxxxx;x xxxx&xxxxxx;xx xxxě x přidané xxxxxxx, xxxxx xxx x xxx&xxxxxx;x&xxxxxx; xxxxxxxxxx xxxxžxxxx xxxxx&xxxxxx;xx&xxxxxx; základní xxxxx
XXXX XXXXXXX&Xxxxxx; XXXX,
x ohledem xx Xxxxxxx o xxxxxx&xxxxxx;x&xxxxxx; Xxxxxxx&xxxxxx; unie, x xxxx&xxxxxx;xx xx čx&xxxxxx;xxx 113 x&xxxxxx;xx xxxxxxx,
x xxxxxxx xx x&xxxxxx;xxx Xxxxxxx&xxxxxx; xxxxxx,
po xxxxxxxxx&xxxxxx; návrhu xxxxxxxxxxx&xxxxxx;xx xxxx xxxxxxxx&xxxxxx;xx&xxxxxx;x xxxxxxxxxůx,
x xxxxxxx na xxxxxxxxxx Xxxxxxx&xxxxxx;xx parlamentu,
x xxxxxxx xx stanovisko Evropského xxxxxx&xxxxxx;řxx&xxxxxx;xx a xxxx&xxxxxx;xx&xxxxxx;xx x&xxxxxx;xxxx,
x souladu xx xxx&xxxxxx;&xxxxxx;xx&xxxxxx;x xxxxxxxxxxx&xxxxxx;x xxxxxxxx,
vzhledem x xěxxx xůxxxůx:
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(1) |
Xxxxx čx. 97 xxxx. 1 xxěxxxxx Rady 2006/112/XX (1) nesmí být xx 1. ledna 2006 xx 31. xxxxxxxx 2010 x&xxxxxx;xxxxx&xxxxxx; xxxxx xxxě x xřxxxx&xxxxxx; xxxxxxx (XXX) xxž&xxxxxx;&xxxxxx; xxž 15&xxxx;%. |
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(2) |
X&xxxxxx;xxxxx&xxxxxx; xxxxx DPH xxxxx&xxxxxx; x xxxčxxx&xxxxxx; xxxě x xxxxxxxxx&xxxxxx;xx čxxxxx&xxxxxx;xx xx&xxxxxx;xxxx xxxxx x xxxxxxxxxxx přechodného režimu xxxxxxxxx xxxxxx&xxxxxx;x&xxxxxx; xxxxxx xxžxxx xx přijatelné &xxxxxx;xxxxx. X xxx&xxxxxx;xx xxxxxxxx, xxxx&xxxxxx; xxřxxxxxxňxx&xxxxxx; xxxňxx&xxxxxx;x&xxxxxx; poskytovaných služeb x x&xxxxxx;xxě xxxxřxxx, xx xxžxxxxx, jak xěžxx x xxxx&xxxxxx;xů x xxxx&xxxxxx;xx XXX xxxxxřxxxxxxx&xxxxxx;x xřxx&xxxxxx;xťxx&xxxxxx;x&xxxxxx;, x&xxxxxx;xx xxxxxxx x xxxxxxx&xxxxxx;x xxxx&xxxxxx;xx&xxxxxx;x&xxxxxx; xxxxxx&xxxxxx;řxx&xxxxxx; soutěže xxxxx. |
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(3) |
Xxx xx xxxx&xxxxxx;xxxx xxxx, žx xxxxxxx&xxxxxx; xxxx&xxxxxx;xx xxxx základními xxxxxxx DPH, xxxx&xxxxxx; čxxxxx&xxxxxx; xx&xxxxxx;xx xxxxxňxx&xxxxxx;, xxxxxxx xx xxxxxxxx&xxxxxx;xx&xxxxxx; xxxxxxxx&xxxxxx;xx v Xxxx x x xxxx&xxxxxx;xx&xxxxxx; xxxxxx&xxxxxx;řxx&xxxxxx; xxxxěžx x xěxxxx&xxxxxx;xx xxxěxx&xxxxxx;xx, xřxxxxxxxx xx x xxxxxxx xxxř&xxxxxx;x&xxxxxx;xx daní xěžxě x zavedení xxxxx&xxxxxx;xx&xxxxxx;xx xxxxx. Je xxxxx xxxx&xxxxxx; xčxxxx xxx x oblasti XXX. |
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(4) |
Xxxx xx xřxxčxxx&xxxxxx; stanovit xxxxxxx úroveň x&xxxxxx;xxxxx&xxxxxx; xxxxx nebo xxxžxxxx xxěxx úrovně xxxxx&xxxxxx;xx&xxxxxx; xxxxx, dokud nebudou x dispozici x&xxxxxx;xxxxxx xxxxxxxxx&xxxxxx; x xxx&xxxxxx; xxxxxxxxx DPH, xxxx&xxxxxx; xx xěxx řx&xxxxxx;xx xxxxxx&xxxxxx; xxxxř&xxxxxx;x&xxxxxx;x&xxxxxx; a xxxxx&xxxxxx;xxx&xxxxxx;x&xxxxxx; úroveň xxxxxxxxxxx. |
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(5) |
Xxxxx xx xxxxx&xxxxxx; xxxxxxxx xx&xxxxxx;xxx&xxxxxx;x&xxxxxx; xxxxx&xxxxxx;xx&xxxxxx; x&xxxxxx;xxxxx&xxxxxx; xxxxx xx úrovni 15&xxxx;% xx xxx&xxxxxx;&xxxxxx; xxxx, xxxx&xxxxxx; xxxx xxxxxxxčxě dlouhá x xxxx&xxxxxx;xěx&xxxxxx; xx&xxxxxx;xx&xxxxxx; jistoty, x xxxčxxxě xxxžxxx xxx&xxxxxx;&xxxxxx; xřxxxxx. |
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(6) |
To nevylučuje xxx&xxxxxx;&xxxxxx; přezkum xxxxxxxxxxx x&xxxxxx;xxx&xxxxxx;x&xxxxxx; xx XXX xřxx 31. xxxxxxxxx 2015, který xx xx x&xxxxxx;xxx nové xxxxxxxxx XXX. |
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(7) |
Xxxxx bodu 34 xxxxxxxxxxxxxxxx&xxxxxx;xx&xxxxxx; xxxxxx x xxxxxxxxxx&xxxxxx; xxxxxx xx&xxxxxx;xx&xxxxxx;xx předpisů (2) xxxx čxxxxx&xxxxxx; xx&xxxxxx;xx vybízeny x xxxx, aby xxx pro xxxx, xxx x x x&xxxxxx;xxx Unie xxxxxxxxx xxxxxx&xxxxxx; tabulky, z xxxxž xxxx xx xxxx&xxxxxx;xx xxxxx&xxxxxx; xxxxx&xxxxxx;x&xxxxxx; xxxx xxxxx xxěxxxx&xxxxxx; x prováděcími xxxxřxx&xxxxxx;xx, x xxx tyto xxxxxxx xxxřxxxxxx. |
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(8) |
Xxěxxxxx 2006/112/ES xx xxxxx xěxx x&xxxxxx;x xxxxx&xxxxxx;xxx&xxxxxx;x&xxxxxx;x způsobem xxěxěxx, |
XŘXXXXX XXXX XXĚXXXXX:
Čx&xxxxxx;xxx 1
Čx&xxxxxx;xxx 97 xxěxxxxx 2006/112/XX se xxxxxxxxx x&xxxxxx;xxx:
„Článek 97
Xx 1. xxxxx 2011 xx 31. prosince 2015 nesmí x&xxxxxx;x x&xxxxxx;xxxxx&xxxxxx; xxxxx nižší xxž 15&xxxx;%.&xxxxx;
Čx&xxxxxx;xxx 2
1. Členské xx&xxxxxx;xx xxxxxx v účinnost xx&xxxxxx;xx&xxxxxx; x xxx&xxxxxx;xx&xxxxxx; xřxxxxxx xxxxxxx&xxxxxx; xxx xxxxžxx&xxxxxx; xxxxxxx x xxxxx xxěxxxx&xxxxxx; xx 1. xxxxx 2011. Xxxxxx xxěx&xxxxxx; xxěx&xxxxxx; xxxxxxxxxě Xxxxxx.
Xxxx xřxxxxxx xřxxxx&xxxxxx; čxxxxx&xxxxxx;xx xx&xxxxxx;xx xxx&xxxxxx; xxxxxxxxx odkaz xx xxxx xxěxxxxx xxxx xxx&xxxxxx; x&xxxxxx;x xxxxx&xxxxxx; xxxxx xčxxěx xřx xxxxxx &xxxxxx;řxxx&xxxxxx;x xxxx&xxxxxx;&xxxxxx;xx&xxxxxx;. Xxůxxx xxxxxx xx xxxxxx&xxxxxx; čxxxxx&xxxxxx; xx&xxxxxx;xx.
2.&xxxx;&xxxx;&xxxx;Čxxxxx&xxxxxx; xx&xxxxxx;xx sdělí Xxxxxx znění xxxxx&xxxxxx;xx xxxxxxxxx&xxxxxx; xxxxxxxx&xxxxxx;xx&xxxxxx;xx právních xřxxxxxů, xxxx&xxxxxx; xřxxxxx x xxxxxxx xůxxxxxxxx x&xxxxxx;xx xxěxxxxx.
Čx&xxxxxx;xxx 3
Tato směrnice xxxxxxxx x xxxxxxxx xxxx&xxxxxx;x xxxx po xxxx&xxxxxx;&xxxxxx;xx&xxxxxx; x &Xxxxxx;řxxx&xxxxxx;x xěxxx&xxxxxx;xx Xxxxxxx&xxxxxx; xxxx.
Čx&xxxxxx;xxx 4
Xxxx směrnice xx xxčxxx členským xx&xxxxxx;xůx.
V Xxxxxxx xxx 7. xxxxxxxx 2010.
Xx Xxxx
xxxxxxxx
X. XXXXXXXX
(1)&xxxx;&xxxx;Xx. xxxx. L 347, 11.12.2006, x. 1.
(2)&xxxx;&xxxx;Xx. xxxx. C 321, 31.12.2003, s. 1.