GACI - UF2

Pel que fa l'impost de l'IVA, les ciutats autònomes de Ceuta i Melilla resten fora de l’àmbit d’aplicació. Veritat o fals?

• Veritat

• Fals

Following the two devastating world wars in the 20th century that killed millions of people, several European countries decided to work together to ensure that there would be no more bloodshed.

Who were these founding members of the EU?

• Belgium, France, Germany, Italy, Luxembourg, the Netherlands and Spain.

• Belgium, France, Germany, Italy, Luxembourg and the Netherlands.

• Belgium, France, Germany, Luxembourg, the Netherlands and Denmark.

Quin és el valor estadístic d'una introducció de NIZA a BCN a efectes de fer l'INTRASTAT si disposem d'aquestes dades: VALOR CFA-NIZA : 60.000 euros; Transport NIZA-BCN: 1500 euros; Transport BCN- La Jonquera: 380 euros

• 60.380 €

• 59.620 €

• 61.500 €

• 61.120 €

• 58.880 €

Who is required to declare the Intrastat?

• Any company that has “exported” or “imported” a quantity of products to countries of the European Union for a value greater than 600,000 euros, will have to carry out this declaration,and must do so on a monthly basis.

• Any company that has “exported” a quantity of products to countries of the European Union for a value greater than 200,000 euros, will have to carry out this declaration,and must do so on a monthly basis.

• Any company that has “imported” a quantity of products to countries of the European Union for a value greater than 400,000 euros, will have to carry out this declaration,and must do so on a monthly basis.

• No answer is correct

• Any company that has “exported” a quantity of products to countries of the European Union for a value greater than 400,000 euros, will have to carry out this declaration,and must do so on a monthly basis.

La BI per a calcular l'aranzel és

• El valor FOB + l'IVA

• El valor CIF

• El valor CIF + T3 + THC

• Cap resposta és correcta

Trieu l’opció correcta:

• L’IVA és un impost directe que recau sobre el consum de béns i la prestació de serveis.

• 
  És subjecte passiu de l’IVA l’empresari destinatari de la prestació quan aquesta és realitzada per una entitat no establerta dins del territori nacional.

• Es troben subjectes a l’IVA les adquisicions intracomunitàries de béns a títol gratuït per empresaris i professionals establerts en el territori d’aplicació de l’impost

The founding countries decided to share control of their coal and steel industries so that they could not secretly arm themselves against each other. After this, they set about expanding cooperation to other economic sectors. What was the organisation they created in 1957 called?

• The European Economic Community.

• The European Coal and Steel Community.

• The European Economic and Social Committee.

Les Illes Canàries formen part de l’àmbit d’aplicació però amb particularitats. Veritat o fals?

• Veritat

• Fals

The first enlargement of the EU in 1973 brought its membership to nine.

Which were these three new countries?

• Norway, Denmark and Ireland.

• Denmark, Ireland and the United Kingdom.

• The United Kingdom, Greenland and Denmark.

La BI per a calcular l'IVA d'una importació és

• El valor CIF

• El valor CIF + T3 + THC

• El valor FOB + ARANZEL + T3 + THC

• Cap resposta és correcta