[{"question":"Pod ak\u00fdm identifika\u010dn\u00fdm znakom realizuj\u00fa v\u0161etky zdanite\u013en\u00e9 osoby svoju ekonomick\u00fa \u010dinnos\u0165?","answers":["I\u010cO","DI\u010c","I\u010cO DPH","rodn\u00fdm \u010d\u00edslom"],"correct":"I\u010cO","order":"1"},{"question":"Ktor\u00e1 z uveden\u00fdch os\u00f4b je zdanite\u013enou osobou v zmysle z\u00e1kona o DPH?","answers":["obchodn\u00e1 spolo\u010dnos\u0165 zalo\u017een\u00e1 v zmysle Obchodn\u00e9ho z\u00e1konn\u00edka","FO vykon\u00e1vaj\u00faca svoju \u010dinnos\u0165 na z\u00e1klade pracovno-pr\u00e1vneho vz\u0165ahu","FO vykon\u00e1vaj\u00faca svoju \u010dinnos\u0165 n z\u00e1klade \u0161t\u00e1tnozamestnaneck\u00e9ho vz\u0165ahu","org\u00e1n \u00fazemnej samospr\u00e1vy"],"correct":"obchodn\u00e1 spolo\u010dnos\u0165 zalo\u017een\u00e1 v zmysle Obchodn\u00e9ho z\u00e1konn\u00edka","order":"2"},{"question":"Ktor\u00fd z uveden\u00fdch znakov nie je z\u00e1kladn\u00fdm znakom platite\u013ea DPH?","answers":["je povinn\u00fd uplat\u0148ova\u0165 da\u0148 na dod\u00e1van\u00e9 tovary a slu\u017eby","samozdanenie pri nadobudnut\u00ed tovarov z in\u00e9ho \u0161t\u00e1tu ES","je povinn\u00fd plati\u0165 da\u0148 z tovarov dovezen\u00fdch z tret\u00edch \u0161t\u00e1tov","nie je povinn\u00fd uplatni\u0165 da\u0148 na dod\u00e1van\u00e9 tovary a slu\u017eby"],"correct":"nie je povinn\u00fd uplatni\u0165 da\u0148 na dod\u00e1van\u00e9 tovary a slu\u017eby","order":"3"},{"question":"Ko\u013eko foriem osobitnej registr\u00e1cie umo\u017e\u0148uje z\u00e1kon DPH?","answers":["1 formu","2 formy","3 formy","4 formy"],"correct":"2 formy","order":"4"},{"question":"Ak\u00e1 eurov\u00e1 hranica je stanoven\u00e1 pre 1. formu osobitnej registr\u00e1cie?","answers":["941 eur","3 941 eur","13 941.45 eur","139 415 eur"],"correct":"13 941.45 eur","order":"5"},{"question":"Kedy je potrebn\u00e9 poda\u0165 \u017eiados\u0165 o osobitn\u00fa registr\u00e1ciu pri 1. forme?","answers":["pred n\u00e1kupom, ktor\u00e9ho hodnota sp\u00f4sob\u00ed dosiahnutie ur\u010denej eurovej hranice","po n\u00e1kupe, ktor\u00e9ho hodnota sp\u00f4sobila dosiahnutie ur\u010denej eurovej hranice","v nasleduj\u00facom kalend\u00e1rnom mesiaci po n\u00e1kupe, ktor\u00e9ho hodnota sp\u00f4sobila dosiahnutie ur\u010denej eurovej hranice","v nasleduj\u00facom kalend\u00e1rnom \u0161tvr\u0165roku po n\u00e1kupe, ktor\u00e9ho hodnota sp\u00f4sobila dosiahnutie ur\u010denej eurovej hranice"],"correct":"pred n\u00e1kupom, ktor\u00e9ho hodnota sp\u00f4sob\u00ed dosiahnutie ur\u010denej eurovej hranice","order":"6"},{"question":"Ktorej z uveden\u00fdch zdanite\u013en\u00fdch os\u00f4b sa t\u00fdka 2. forma osobitnej registr\u00e1cie DPH?","answers":["zdanite\u013enej osoby, ktor\u00e1 nie je platite\u013eom dane ale objednala si slu\u017ebu u zdanite\u013enej osoby z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu","zdanite\u013en\u00e1 osoba, ktor\u00e1 nie je platite\u013eom dane a nak\u00fapila tovar z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu ES","zdanite\u013en\u00e1 osoba, ktor\u00e1 dosahuje pr\u00edjmy z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti","zdanite\u013en\u00e1 osoba, ktor\u00e1 dod\u00e1 pr\u00edle\u017eitostne do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu nov\u00fd dopravn\u00fd prostriedok"],"correct":"zdanite\u013enej osoby, ktor\u00e1 nie je platite\u013eom dane ale objednala si slu\u017ebu u zdanite\u013enej osoby z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu","order":"7"},{"question":"Ktor\u00fd z uveden\u00fdch znakov je z\u00e1kladn\u00fdm znakov pre osoby s osobitnou registr\u00e1ciou DPH?","answers":["t\u00e1to osoba nem\u00e1 n\u00e1rok na odpo\u010d\u00edtanie dane a nesmie pred\u00e1va\u0165 tovary za cenu s da\u0148ou","t\u00e1to osoba nie je povinn\u00e1 plati\u0165 da\u0148 z tovarov a slu\u017eieb nadobudnut\u00fdch z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu ES","t\u00e1to osoba je povinn\u00e1 uplat\u0148ova\u0165 da\u0148 na dod\u00e1van\u00e9 tovary a slu\u017eby","t\u00e1to soba nie je povinn\u00e1 plati\u0165 da\u0148 z tovarov dovezen\u00fdch z tret\u00edch \u0161t\u00e1tov"],"correct":"t\u00e1to osoba nem\u00e1 n\u00e1rok na odpo\u010d\u00edtanie dane a nesmie pred\u00e1va\u0165 tovary za cenu s da\u0148ou","order":"8"},{"question":"Kedy najsk\u00f4r m\u00f4\u017ee po\u017eiada\u0165 platite\u013e dane o zru\u0161enie registr\u00e1cie pre DPH?","answers":["najsk\u00f4r po uplynut\u00ed 3 mesiacov","najsk\u00f4r po uplynut\u00ed 6 mesiacov","najsk\u00f4r po uplynut\u00ed 9 mesiacov","najsk\u00f4r po uplynut\u00ed 12 mesiacov"],"correct":"najsk\u00f4r po uplynut\u00ed 12 mesiacov","order":"9"},{"question":"Osoba s osobitnou formou registr\u00e1cie m\u00f4\u017ee po\u017eiada\u0165 o zru\u0161enie pre da\u0148, ak v be\u017enom kalend\u00e1rnom roku celkov\u00e1 hodnota tovarov bez dane nadobudnut\u00fdch z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu nedosiahne:","answers":["13 941.45 eur","3 941.45 eur","941.45 eur","131 914.5 eur"],"correct":"13 941.45 eur","order":"10"}]