[{"question":"Da\u0148 na vstupe je da\u0148, s ktorou platite\u013e:","answers":["nak\u00fapil tovar od in\u00e9ho platite\u013ea","predal tovar in\u00e9mu platite\u013eovi","daroval tovar in\u00e9mu platite\u013eovi","doru\u010dil tovar in\u00e9mu platite\u013eovi"],"correct":"nak\u00fapil tovar od in\u00e9ho platite\u013ea","order":"1"},{"question":"Da\u0148 na vstupe je da\u0148, ktor\u00fa platite\u013e m\u00f4\u017ee:","answers":["pripo\u010d\u00edta\u0165 k dani na vstupe","odpo\u010d\u00edt\u0165 od dane na v\u00fdstupe","odpo\u010d\u00edta\u0165 od nadmern\u00e9ho odpo\u010dtu","pripo\u010d\u00edta\u0165 k vlastnej da\u0148ovej povinnosti"],"correct":"odpo\u010d\u00edt\u0165 od dane na v\u00fdstupe","order":"2"},{"question":"Ktor\u00e1 z uveden\u00fdch mo\u017enost\u00ed nepredstavuje z\u00e1kladn\u00fd predpoklad vzniku n\u00e1roku na odpo\u010d\u00edtanie dane?","answers":["skuto\u010dnos\u0165, \u017ee vznikla da\u0148ov\u00e1 povinnos\u0165","skuto\u010dnos\u0165, \u017ee platite\u013e dane pou\u017eije nak\u00fapen\u00fd tovar na \u00fa\u010dely svojej ekonomickej \u010dinnosti","platite\u013e dane m\u00e1 fakt\u00faru alebo in doklad, ktor\u00fdm preuk\u00e1\u017ee existenciu prijat\u00e9ho zdanite\u013en\u00e9ho plnenia","skuto\u010dnos\u0165, \u017ee platite\u013e vyviezol tovar do in\u00e9ho \u010dlensk\u00e9ho \u0161ttu"],"correct":"skuto\u010dnos\u0165, \u017ee platite\u013e vyviezol tovar do in\u00e9ho \u010dlensk\u00e9ho \u0161ttu","order":"3"},{"question":"V ktorom z uveden\u00fdch pr\u00edpadov si platite\u013e nem\u00f4\u017ee uplatni\u0165 odpo\u010d\u00edtanie dane v plnej v\u00fd\u0161ke?","answers":["dodanie tovaru a slu\u017eieb, pri ktorom bude uplat\u0148ova\u0165 da\u0148 - zdanite\u013en\u00e9 obchody","osloboden\u00e9 dodanie tovarov do \u010dlensk\u00fdch \u0161t\u00e1tov","dodanie tovaru a slu\u017eieb, ktor\u00fdch miesto dodania sa nach\u00e1dza v inom \u010dlenskom \u0161t\u00e1te","tovar, ktor\u00fd platite\u013e dane pou\u017eije v\u00fdhradne na \u010dinnosti osloboden\u00e9 od dane"],"correct":"tovar, ktor\u00fd platite\u013e dane pou\u017eije v\u00fdhradne na \u010dinnosti osloboden\u00e9 od dane","order":"4"},{"question":"V ktorom z uveden\u00fdch pr\u00edpadov si platite\u013e nem\u00f4\u017ee uplat\u0148ova\u0165 odpo\u010d\u00edtanie dane v plnej v\u00fd\u0161ke?","answers":["nak\u00fapen\u00e9 slu\u017eby ktor\u00e9 pou\u017eije v\u00fdhrade na \u010dinnosti, pri ktor\u00fdc h nem\u00e1 n\u00e1rok na odpo\u010d\u00edtanie dane","osloboden\u00fd v\u00fdvoz do tret\u00edch \u0161t\u00e1tov","dodanie slu\u017eieb na \u00fazemie tret\u00edch \u0161t\u00e1tov","zdante\u013en\u00e9 obchody"],"correct":"nak\u00fapen\u00e9 slu\u017eby ktor\u00e9 pou\u017eije v\u00fdhrade na \u010dinnosti, pri ktor\u00fdc h nem\u00e1 n\u00e1rok na odpo\u010d\u00edtanie dane","order":"5"},{"question":"Koeficient, pomocou ktor\u00e9ho sa vypo\u010d\u00edta pomern\u00e1 suma dane na vstupe ur\u010den na odpo\u010d\u00edtanie sa vypo\u010d\u00edta z \u00fadajov:","answers":["z predchdzaj\u00faceho kalend\u00e1rneho roka","z aktu\u00e1lneho kalend\u00e1rneho roka","z predch\u00e1dzaj\u00faceho kalend\u00e1rneho \u0161tvr\u0165roka","z predch\u00e1dzaj\u00faceho kalend\u00e1rneho mesiaca"],"correct":"z predchdzaj\u00faceho kalend\u00e1rneho roka","order":"6"},{"question":"V\u00fd\u0161ku dane, ktor\u00fa platite\u013e uplatn\u00ed pri odpo\u010d\u00edtan\u00ed dane sa vypo\u010d\u00edta ako:","answers":["s\u00fa\u010det dane na vstupe a koeficientu","s\u00fa\u010din dane na vstupe a koeficientu","rozdiel dane na vstupe a koeficientu","podiel dane na vstupe a koeficientu"],"correct":"s\u00fa\u010din dane na vstupe a koeficientu","order":"7"},{"question":"Pri ktorom z uveden\u00fdch pr\u00edpadov si platite\u013e nesie uplatni\u0165 odpo\u010d\u00edtanie DPH?","answers":["k\u00fapa tovaru na \u00fa\u010dely pohostenia a z\u00e1bavy","k\u00fapa materi\u00e1lu na v\u00fdrobu \u010fal\u0161\u00edch produktov","k\u00fapa strojov, ktor\u00e9 pou\u017eije pri v\u00fdrobe produktov","k\u00fapa elektrickej energie"],"correct":"k\u00fapa tovaru na \u00fa\u010dely pohostenia a z\u00e1bavy","order":"8"},{"question":"Ktor\u00fd u uveden\u00fdch obchodov patr\u00ed medzi ostatn\u00e9 obchody osloboden\u00e9 od dane?","answers":["oslobodenie od DPH pri nadobudnut\u00ed tovaru v tuzemsku z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu","v\u00fdvoz tovarov a slu\u017eieb na \u00fazemie tret\u00edch \u0161t\u00e1tov","po\u0161tov\u00e9 slu\u017eby","dodanie tovaru, pri ktorom nebola odpo\u010d\u00edtan\u00e1 da\u0148 na vstupe"],"correct":"oslobodenie od DPH pri nadobudnut\u00ed tovaru v tuzemsku z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu","order":"9"},{"question":"Medzi obchody osloboden\u00e9 od dane s n\u00e1rokom na odpo\u010d\u00edtanie dane patr\u00ed:","answers":["pois\u0165ovacie slu\u017eby","prev\u00e1dzkovanie lot\u00e9ri\u00ed","medzinrodn\u00e1 preprava os\u00f4b pod\u013ea zkonom stanoven\u00fdch podmieok","dodanie a n\u00e1jom nehnute\u013enost\u00ed"],"correct":"medzinrodn\u00e1 preprava os\u00f4b pod\u013ea zkonom stanoven\u00fdch podmieok","order":"10"}]