| TEST di autovalutazione |
| TEST di autovalutazione |
| 1 | May child be subject to taxation: | ||
| A) | Children have limited capacity, therefore they can't be taxed | ||
| B) | Children have diminished responsibility therefore they can't be taxed | ||
| C) | Children may be taxed as adults, because burden of tax does not depend on personal capacities or responsibilities | ||
| D) | Children are not subject to taxation duties, because they can't do actions for which they would be responsible | ||
| 2 | Taxation is usually based on person's operations which are evaluated from economic or legal standpoint: | ||
| A) | Economical | ||
| B) | Legal, since tax are set by laws. | ||
| C) | Legal, since taxes must be legal. | ||
| D) | Neither legal, nor economical. | ||
| 3 | Should a company pay import duties (customs taxes), if it had no possibility to know real country origin of goods (when according to official documents goods were produced in country from which there is no import charges) , when import charges are based on country's origin of goods: | ||
| A) | Yes, because taxes are not penalties | ||
| B) | No, because it would be unfair | ||
| C) | No, because company is bona fide taxpayer | ||
| D) | No, because person shouldn't be liable for any monetary duties, if he had not real possibility to know real facts | ||
| 4 | Taxes are meant : | ||
| A) | Not to punish or prevent illegal behavior; but could be used to discourage some behaviors | ||
| B) | To punish or prevent illegal behavior, even to discourage any behaviors | ||
| C) | If needed to be used to prevent illegal behavior | ||
| D) | Only to to fund the government. | ||
| 5 | In Bailey v. Drexel Furniture Co. Case (Tax on companies which uses child labor) holding: | ||
| A) | Tax on child labor was unconstitutional because it was a disguised criminal penalty | ||
| B) | Tax on child labor was constitutional because it discouraged child labor | ||
| C) | Tax on child labor was unconstitutional because child labor is illegal | ||
| D) | Tax on child labor was constitutional because congress may tax the illegal activities | ||
| 6 | Fiscal neutrality: | ||
| A) | Precluded Member States from having different VAT rates | ||
| B) | Precluded Member States from treating lawful and unlawful transactions differently for VAT purposes | ||
| C) | Precluded Member States from treating lawful and unlawful transactions the same for VAT purposes | ||
| D) | Precluded Member States from treating unlawful transactions as lawful | ||
| 7 | The EU VAT system is founded on two basic principles: namely the principle of VAT as a general consumption tax, and the principle of fiscal neutrality: | ||
| A) | The principle of VAT as a general consumption tax, and the principle of proportionality | ||
| B) | Namely the principle of VAT as a general consumption tax, and the principle of fiscal neutrality | ||
| C) | Namely the principle of VAT as a turnover tax, and the principle of fiscal neutrality | ||
| D) | The principle of VAT as a economical activity tax, and the principle of neutrality | ||
| 8 | Unlawful activities are tax with VAT: | ||
| A) | Always | ||
| B) | Never | ||
| C) | Always, except when an activity falls completely outside the lawful economic sector because of its special characteristics. | ||
| D) | Never, except when an such activity is listed in VAT law as taxable activity | ||
| 9 | Case C-343/89 Witzemann (unlawful game of roulette) holding: | ||
| A) | Operation of an unlawful game of roulette does not fall within VAT tax scope, since it was illegal gambling. | ||
| B) | Operation of an unlawful game of roulette falls within VAT tax scope, since the it is in competition with lawful gambling activities. | ||
| C) | Operation of an unlawful game of roulette creates criminal, but not fiscal (tax) liability | ||
| D) | Operation of an unlawful game of roulette falls within VAT tax scope, since all illegal activity should be VAT taxed | ||
| 10 | Taxes on illegaly imported goods, which are destroyed hereinafter, If the illegally introduced goods are seized in the area where the first customs office is situated, should be paid?: | ||
| A) | No, no import duty, excise and VAT will be due | ||
| B) | Yes, since atxes are not penalties | ||
| C) | No, since illegal goods may not be taxes | ||
| D) | Yes, since there is supply of goods | ||