To prevent taxpayers who are subject to penalties for hiding or transferring property to evade execution, Cust…

Question

To prevent taxpayers who are subject to penalties for hiding or transferring property to evade execution, Customs may apply to the court for provisional or other preservation measures on the taxpayer's assets.
(A) detachment
(B) attachment
(C) tariff
(D) restriction

Accepted Answer

正確答案為 B。 attachment 在法律英文中指「假扣押」，是稅捐保全程序的核心用語。 (A) 【拼字陷阱】detachment 意為「分離、派遣」，與法律上的資產保全無關，只是拼字近似 attachment 的混淆選項。 (B) 【假扣押】attachment 在法律英文是「扣押、假扣押」，provisional attachment 即「假扣押」，正是海關對逃稅者財產所聲請的保全措施。

To prevent taxpayers who are subject to penalties for hiding or transferring property to evade execution, Customs may apply to the court for provisional or other preservation measures on the taxpayer's assets.

逐選項解析

立即註冊,看完整詳解

關務英文相關題目

想練更多關務英文考古題？

To prevent taxpayers who are subject to penalties for hiding or transferring property to evade execution, Customs may apply to the court for provisional or other preservation measures on the taxpayer's assets.

逐選項解析

立即註冊,看完整詳解

關務英文 相關題目

想練更多關務英文考古題？

關務英文相關題目