[{"question":"Ako sa naz\u00fdva ak\u00fdko\u013evek kvasen\u00fd n\u00e1poj pri\u010dom nie je podstatn\u00e9, ak\u00e1 surovina bola pou\u017eit\u00e1 na jeho v\u00fdrobu?","answers":["pivo","v\u00edno","alkohol","mladina"],"correct":"v\u00edno","order":"1"},{"question":"Ka\u017ed\u00e1 FO alebo PO, ktorej vznikla da\u0148ov\u00e1 povinnos\u0165 pri uvo\u013enen\u00ed v\u00edna z re\u017eimu pozastavenia dane do da\u0148ov\u00e9ho vo\u013en\u00e9ho obehu sa naz\u00fdva:","answers":["subjekt dane z v\u00edna a medziproduktu","predmet dane z v\u00edna a medziproduktu","da\u0148ovn\u00edk dane z v\u00edna a medziproduktu","spotrebite\u013e v\u00edna a medziproduktu"],"correct":"subjekt dane z v\u00edna a medziproduktu","order":"2"},{"question":"Od dane z v\u00edna nie je osloboden\u00e9 v\u00edno:","answers":["v\u00edno ur\u010den\u00e9 na v\u00fdrobu octu","v\u00edno vyroben\u00e9 na da\u0148ovom \u00fazem\u00ed","v\u00edno ur\u010den\u00e9 na v\u00fdrobu potrav\u00edn pramo alebo polotovarov","v\u00fdrobu a pr\u00edpravu liekov"],"correct":"v\u00edno vyroben\u00e9 na da\u0148ovom \u00fazem\u00ed","order":"3"},{"question":"Od dane z v\u00edna nie je osloboden\u00e9 v\u00edno:","answers":["v\u00edno dodan\u00e9 na da\u0148ov\u00e9 \u00fazemie z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu","v\u00edno pou\u017eit\u00e9 v da\u0148ovom sklade na laborat\u00f3rne sk\u00fa\u0161ky","v\u00edno na v\u00fdrobu octu","v\u00edno odobran\u00e9 ako vzorka na \u00fa\u010dely da\u0148ov\u00e9ho dozoru"],"correct":"v\u00edno dodan\u00e9 na da\u0148ov\u00e9 \u00fazemie z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu","order":"4"},{"question":"O registr\u00e1cu za platite\u013ea spotrebnej dane nemusia \u017eiada\u0165 mal\u00ed v\u00fdrobcovi tich\u00e9ho v\u00edna, ktor\u00ed sa hospod\u00e1rsky rok vyrobia menej ako:","answers":["100 hektolitrov tohto produktu","500 hektolitrov tohto produktu","1000 hektolitrov tohto produktu","5000 hektolitrov tohto produktu"],"correct":"1000 hektolitrov tohto produktu","order":"5"},{"question":"Ak\u00e1 je sadzba dane za tich\u00e9 v\u00edno?","answers":["79.65 eura\/hl","179.65 eura\/hl","0 eur\/hl","10 eur\/hl"],"correct":"0 eur\/hl","order":"6"},{"question":"Z\u00e1kladom dne z v\u00edna a medziproduktu je:","answers":["mno\u017estvo liehu vjadren\u00e9 v hektolitroch 100-percentn\u00e9ho alkkoholu pri teplote 20 stup\u0148ov C","mno\u017estvo v\u00edna alebo medziproduktu v litroch","mno\u017estvo v\u00edna vyjadren\u00e9 v hektolitroch","mno\u017estvo piv vyjadren\u00e9 v hektolitroch"],"correct":"mno\u017estvo v\u00edna vyjadren\u00e9 v hektolitroch","order":"7"},{"question":"Da\u0148 z v\u00edna a medziproduktu vypo\u010d\u00edtame ako:","answers":["s\u00fa\u010det z\u00e1kladu dane a sadzby dane","podielu z\u00e1kladu dane a sadzby dane","rozdielu z\u00e1kladu dane a sadzby dane","s\u00fa\u010dinu z\u00e1kladu dane a sadzby dane"],"correct":"s\u00fa\u010dinu z\u00e1kladu dane a sadzby dane","order":"8"},{"question":"V zmysle z\u00e1kona sa tovar s obsahom alkoholu viac ako 1.2% objemu a najviac 22% objemu, ak nie je zahrnut\u00fd medzi v\u00edno a fermentovan\u00e9 n\u00e1poje naz\u00fdva:","answers":["medziprodukt","medzitovar","medzin\u00e1poj","medziv\u00fdrobok"],"correct":"medziprodukt","order":"9"},{"question":"V\u00fdhradn\u00fdm spr\u00e1vcom spotrebn\u00fdch dan\u00ed je:","answers":["Ministerstvo financi\u00ed SR","Finan\u010dn\u00e1 spr\u00e1va","Coln\u00fd \u00farad","Da\u0148ov\u00fd \u00farad"],"correct":"Coln\u00fd \u00farad","order":"10"}]