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❑ PROVA DE LÍNGUA INGLESA:
• ESAF-2014-RECEITA FEDERAL-AUDITOR FISCAL-11/05/2014.
❑ ESTRUTURA-PROVA:
• 5 MCQs (Multiple Choice Questions) / 5 Options Each Question.
• Texto (1) – | Internal Revenue Service | Data Book, 2012 |
• Texto (2) – | Carolyn Geer | The Wall Street Journal |
• Texto (3) – | Enforcement and Compliance | www.wcoomd.org |
❑ TEXTO 1: Questions 01 through 03 refer to the following text.
The IRS Chief Counsel is appointed by the President of the United States, with the advice and consent of the U.S.Senate, and serves as the chief legal advisor to the IRS Commissioner on all matters pertaining to the interpretation, administration, and enforcement of the Internal Revenue Code, as well as all other legal matters. Under the IRS Restructuring and Reform Act of 1998, the Chief Counsel reports to both the IRS Commissioner and the Treasury General Counsel.
Attorneys in the Chief Counsel's Office serve as lawyers for the IRS. They provide the IRS and tax payers with guidance on interpreting Federal tax laws correctly, represent the IRS in litigation, and provide all other legal support required to carry out the IRS mission.
Chief Counsel received 95,929 cases and closed 94,323 cases during fiscal year 2012.Of the new cases received, and cases closed, the majority related to tax law enforcement and litigation, including Tax Court litigation; collection, bankruptcy, and summons advice and litigation; Appellate Court litigation; criminal tax; and inforcement advice and assistance.
In Fiscal Year 2012,Chief Counsel received 31,295 Tax Court ases involving taxpayers contesting an IRS determination that they owed dditional tax. The total amount of tax and penalty in dispute at the end of the fiscal year was almost $6.6 billion.
Source: Internal Revenue Service Data Book, 2012.)
01 – (ESAF-2014-AFRF-AUDITOR FISCAL)
According to the passage, the IRS's chief legal advisor is
(A) nominated by the IRS Commissioner.
(B) subordinated to the Treasury General Counsel.
(C) elected by a collegiate.
(D) responsible for drafting the Internal Revenue Code.
(E) in charge of IRS reform.
(B) subordinated to the Treasury General Counsel.
(C) elected by a collegiate.
(D) responsible for drafting the Internal Revenue Code.
(E) in charge of IRS reform.
👍 Comentários e Gabarito B
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO, EXPRESSÕES SINÔNIMOS, VOCABULÁRIO TÉCNICO :
De acordo com a passagem, o Diretor Jurídico do IRS é
(A) nominated by the IRS Commissioner. – nomeado pelo Comissário do IRS
(B) subordinated to the Treasury General Counsel. – subordinado ao Conselho Geral da Fazenda.
(C) elected by a collegiate. – eleito por colegiado.
(D) responsible for drafting the Internal Revenue Code. – o responsável para rascunhar o Código da Receita Federal.
(E) in charge of IRS reform. – está no comando da reforma do IRS.
(B) subordinated to the Treasury General Counsel. – subordinado ao Conselho Geral da Fazenda.
(C) elected by a collegiate. – eleito por colegiado.
(D) responsible for drafting the Internal Revenue Code. – o responsável para rascunhar o Código da Receita Federal.
(E) in charge of IRS reform. – está no comando da reforma do IRS.
➦ TRECHO QUE JUSTIFICA A RESPOSTA:
• "[...] Under the IRS Restructuring and Reform Act of 1998, the Chief Counsel reports to both the IRS Commissioner and the Treasury General Counsel."
• De acordo com a Lei de Reestruturação e Reforma do IRS de 1998, o Procurador Chefe se reporta tanto ao Comissário do IRS quanto ao Procurador Geral do Tesouro.
➭ NOTAS IMPORTANTES:
• A sigla IRS (Internal Revenue Service) corresponde a Receita Federal norte-americana.
• Nos EUA: "The IRS Chief Counsel" (Procurador Chefe) = "IRS's chief legal advisor" (Diretor Jurídico da Receita Federal norte-americana.)
• O IRS Chief Counsel é nomeado ('is appointed by', 'is nominated by'') pelo Presidente dos Estados Unidos.
• O IRS Chief Counsel é subordinado ('subordinated to', 'reports to' ) tanto ao "IRS Commissioner" bem como ao "Treasury General Counsel”.
• TO DRAFT (verb) – RASCUNHAR, PROJETAR – to draft a bill in the Senate. – rascunhar um projeto de lei no Senado.
• TO DRAFT (verb) – RECRUTAR – He was drafted into the army. – Ele foi recrutado para o exército.
• CHARGE (Law English) – ACUSAÇÃO – A charge of murder / robbery. – Acusação de homicídio / roubo.
• CHARGE (Business English) – TAXA, COBRANÇA – A charge of $30 per person – Uma taxa de 30 dólares por pessoa.
• CHARGE (Military English) – ATAQUE – The charge of the infantry – O ataque da infantaria.
• CHARGE (Energy) – CARGA ELÉTRICA – a positive / negative charge – uma carga positiva/negativa.
• IN CHARGE (Expression) – NO COMANDO – Who’s in charge of this project? – Quem está no comando desse projeto?
02 – (ESAF-2014-AFRF-AUDITOR FISCAL)
As described in the text, the mission of attorneys working in the Chief Counsel's Office includes:
(A) advising ordinary citizens on their fiscal responsibilities.
(B) litigating for taxpayers in the Tax Court.
(C) contesting IRS determinations.
(D) reporting directly to the IRS Commissioner.
(E) tracking down tax evaders.
(B) litigating for taxpayers in the Tax Court.
(C) contesting IRS determinations.
(D) reporting directly to the IRS Commissioner.
(E) tracking down tax evaders.
👍 Comentários e Gabarito A
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & FALSOS COGNATOS :
Como descrito no texto, a MISSÃO dos advogados de trabalhar no Gabinete do Diretor Jurídico inclui
(A) advising ordinary citizens on their fiscal responsibilities. – notificar os cidadãos comuns sobre as suas responsabilidades fiscais.
(B) litigating for taxpayers in the Tax Court. – litigar a favor dos contribuintes no Tribunal Tributário
(C) contesting IRS determinations. – contestar determinações do IRS.
(D) reporting directly to the IRS Commissioner. – reportar-se diretamente ao Comissário do IRS.
(E) tracking down tax evaders. – rastrear sonegadores fiscais.
(B) litigating for taxpayers in the Tax Court. – litigar a favor dos contribuintes no Tribunal Tributário
(C) contesting IRS determinations. – contestar determinações do IRS.
(D) reporting directly to the IRS Commissioner. – reportar-se diretamente ao Comissário do IRS.
(E) tracking down tax evaders. – rastrear sonegadores fiscais.
➦ TRECHO QUE JUSTIFICA A RESPOSTA:
• "[...] They provide the IRS and tax payers with guidance on interpreting Federal tax laws correctly,"
• Eles fornecem ao IRS e aos contribuintes orientação sobre a interpretação correta das leis tributárias federais.
➦ NOTAS IMPORTANTES:
➭ TO ADVISE (Law English) – NOTIFICAR, AVISAR FORMALMENTE. – Our solicitors have advised that the costs could be enormous. – Os nossos advogados notificaram que os custos poderiam ser enormes.
• Os advogados do IRS vão litigar/pleitear contra os contribuintes no Tribunal Tributário (Tax Court) e não a favor, obviamente.
• ordinary citizens – cidadãos comuns.
03 – (ESAF-2014-AFRF-AUDITOR FISCAL)
During fiscal year 2012, the Chief Counsel's office succeeded in
(A) turning down over 30,000 appeals by taxpayers.
(B) securing over $6 billion for the State.
(C) winning the majority of litigation cases.
(D) processing most of the cases it received.
(E) voiding 1,606 cases filed by taxpayers.
(B) securing over $6 billion for the State.
(C) winning the majority of litigation cases.
(D) processing most of the cases it received.
(E) voiding 1,606 cases filed by taxpayers.
👍 Comentários e Gabarito D
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS :
Durante o exercício fiscal de 2012, o GABINETE do "the Chief Counsel" CONSEGUIU
(A) turning down over 30,000 appeals by taxpayers. – recusar mais de 30.000 recursos de contribuintes.
(B) securing over $6 billion for the State. – garantir mais de US $ 6 bilhões para o Estado.
(C) winning the majority of litigation cases. – vencer a maioria dos casos de litígio.
(D) processing most of the cases it received. – processar a maioria dos casos que recebeu.
(E) voiding 1,606 cases filed by taxpayers. – anular 1.606 casos peticionados/apresentados pelos contribuintes.
(B) securing over $6 billion for the State. – garantir mais de US $ 6 bilhões para o Estado.
(C) winning the majority of litigation cases. – vencer a maioria dos casos de litígio.
(D) processing most of the cases it received. – processar a maioria dos casos que recebeu.
(E) voiding 1,606 cases filed by taxpayers. – anular 1.606 casos peticionados/apresentados pelos contribuintes.
➦ TRECHO QUE JUSTIFICA A RESPOSTA:
• "[...] Chief Counsel received 95,929 cases and closed 94,323 cases."
• O Chefe do Conselho recebeu 95.929 casos e encerrou 94.323 casos.
➦ NOTAS IMPORTANTES:
• TO TURN DOWN (1) – RECUSAR – She turned down the job. – Ela recusou o trabalho.
• TO TURN DOWN (2) – DIMINUIR – Could you turn the heat down a little? – Você pode diminuir um pouco o aquecimento?
• ordinary citizens – cidadãos comuns.
• No último parágrafo é dito que o GABINETE não recusou, e sim recebeu 31295 recursos dos contribuintes,
• No final do texto, é dito que foram quase US$ 6,6 bilhões em disputa, mas não é “garantido” como diz a alternativa B.
• O texto não esclarece sobre "quantidade de vitórias" dos casos de litígio.
❑ TEXTO 2: Questions 04 through 08 refer to the following text.
We've been keeping our veterinarian in business lately. First Sammy, our nine-year-old golden retriever, needed surgery.(She's fine now.) Then Inky, our curious cat, burned his paw.(He'll be fine, too.) At our last visit, as we were writing our fourth (or was it the fifth?) consecutive check to the veterinary hospital, there was much joking about how vet bills should be tax-deductible. After all, pets are dependents, too, right?(Guffaws allaround.)
Now, halfway through tax-filing season, comes news that pets are high on the list of unusual deductions taxpayers try to claim. From routine pet expenses to the costs of adopting a pet to,yes, pets as "dependents," tax accountants have heard it all this year, according to the Minnesota Society of Certified Public Accountants, which surveys its members annually about the most outlandish tax deductions proposed by clients. Most of these doggy deductions don't hunt, but, believe it or not, some do. Could there be a spot for Sammy and Inky on our 1040?
Scott Kadrlik, a certified public accountant in Eden Prairie, Minn., who moonlights as a stand-up comedian (really!),gave me a dog's-eye view of the tax code:"In most cases our family pets are just family pets,"he says. They cannot be claimed as dependents, and you cannot deduct the cost of their food, medical care or other expenses. One exception is service dogs. If you require a Seeing Eye dog, for example, your canine's costs are deductible as a medical expense.
Occasionally, man's best friend also is man's best business deduction. The Doberman that guards the junk yard can be deductible as a business expense of the junk-yard owner, says Mr.Kadrlik. Ditto the convenience-store cat that keeps the rats at bay.
For most of us, though, our pets are hobbies at most. Something's a hobby if, among other things, it hasn't turned a profit in at least three of the past five years (or two of the past seven years in the case of horse training, breeding or racing). In that case, you can't deduct losses — only expenses to the extent of income in the same year. So if your beloved Bichon earns $100 for a modeling gig, you could deduct $100 worth of vet bills (or dog food or doggy attire).
Source: Carolyn Geer, The Wall Street Journal,
retrieved on 13 March 2014 - slightly adapted)
04 – (ESAF-2014-AFRF-AUDITOR FISCAL)
The title that best conveys the main purpose of the article is:
(a) Sammy and Inky Run Up a Hospital Bill.
(b) Vet Bills Should Be Tax-Deductible.
(c) Are Your Pets Tax Deductions?
(d) The Case for Pets as Dependents.
(e) How to Increase Your Tax Refund.
(b) Vet Bills Should Be Tax-Deductible.
(c) Are Your Pets Tax Deductions?
(d) The Case for Pets as Dependents.
(e) How to Increase Your Tax Refund.
👍 Comentários e Gabarito C
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS :
O título que melhor transmite o objetivo principal do artigo é:
(a) Sammy and Inky Run Up a Hospital Bill. – Sammy e Inky acumulam uma conta do hospital.
(b) Vet Bills Should Be Tax-Deductible. – As contas do veterinário deveriam ser dedutíveis dos impostos.
(c) Are Your Pets Tax Deductions? – Seus animais de estimação são deduções fiscais?
(d) The Case for Pets as Dependents. – O caso dos animais de estimação como dependentes.
(e) How to Increase Your Tax Refund. – Como aumentar sua restituição de imposto.
(b) Vet Bills Should Be Tax-Deductible. – As contas do veterinário deveriam ser dedutíveis dos impostos.
(c) Are Your Pets Tax Deductions? – Seus animais de estimação são deduções fiscais?
(d) The Case for Pets as Dependents. – O caso dos animais de estimação como dependentes.
(e) How to Increase Your Tax Refund. – Como aumentar sua restituição de imposto.
➦ TRECHO QUE JUSTIFICA A RESPOSTA:
• "[...] Chief Counsel received 95,929 cases and closed 94,323 cases."
• O Chefe do Conselho recebeu 95.929 casos e encerrou 94.323 casos.
➦ NOTAS IMPORTANTES:
• IDEIA PRINCIPAL CONTEXTUAL: O autor propõe quais despesas veterinárias dos animais de estimação são realmente dedutíveis de imposto.
➭ TO RUN UP – ACUMULAR (dívidas, despesas, conta)
• run up a bill – acumular uma conta
• run up expenses – acumular despesas
• run up debts – acumular dívidas
05 – (ESAF-2014-AFRF-AUDITOR FISCAL)
The opening sentence of the text reveals that the author has been
(a) paying frequent visits to her vet's pet.
(b) making loans to her pets' veterinary doctor.
(c) assisting her vet financially.
(d) delaying payments to her veterinarian.
(e) using the services of a vet quite often.
👍 Comentários e Gabarito E
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS :
A frase inicial do texto revela que o autor esteve
(a) paying frequent visits to her vet's pet. – pagando visitas frequentes ao animal de estimação de seu veterinário.
(b) making loans to her pets' veterinary doctor. – fazendo empréstimos ao médico veterinário de seus animais de estimação.
(c) assisting her vet financially. – ajudando seu veterinário financeiramente.
(d) delaying payments to her veterinarian. – atrasando pagamentos ao seu veterinário.
(e) using the services of a vet quite often. – utilizando os serviços de um veterinário com bastante frequência.
(b) making loans to her pets' veterinary doctor. – fazendo empréstimos ao médico veterinário de seus animais de estimação.
(c) assisting her vet financially. – ajudando seu veterinário financeiramente.
(d) delaying payments to her veterinarian. – atrasando pagamentos ao seu veterinário.
(e) using the services of a vet quite often. – utilizando os serviços de um veterinário com bastante frequência.
➦ TRECHO QUE JUSTIFICA A RESPOSTA:
• "[...] We've been keeping our veterinarian in business lately."
• Estivemos mantendo nosso veterinário em atividade ultimamente.
➦ NOTAS IMPORTANTES:
• IDEIA PRINCIPAL CONTEXTUAL: O autor propõe identificar quais despesas veterinárias dos animais de estimação são realmente dedutíveis de imposto.
➭ PRESENT PERFECT PROGRESSIVE: HAVE/HAS BEEN + verbo principal no PARTICIPLE PRESENT (terminação -ing). É usado para expressar continuidade com ÊNFASE de AÇÕES FREQUENTES no passado e continuam até o presente. As datas não são importantes, mas sim a frequência das ocorrências. É comum o uso dos advérbios sinônimos RECENTLY (recentemente) e LATERY (ultimamente) no contexto do Present Perfect Progressive.
• He has been paying – Eler esteve pagando
• He has been making loans – Ele tem feito empréstimos
• He has been assisting – Ele tem ajudado
• He has been delaying payments – Ele esteve atrasando os pagamentos
• He has been using the services – Ele tem usado os serviços
06 – (ESAF-2014-AFRF-AUDITOR FISCAL)
The phrase "Guffaws all around" (paragraph 1) shows that those hearing the conversation
(a) believed tax deductions for expenses with pets do not really apply.
(b) resented not being able to consider their pets as dependents.
(c) found the jokes about pets as dependents preposterous.
(d) were unaware that vet bills could be knocked off their income tax.
(e) bemoaned the unfair treatment given to pet owners by the IRS.
(b) resented not being able to consider their pets as dependents.
(c) found the jokes about pets as dependents preposterous.
(d) were unaware that vet bills could be knocked off their income tax.
(e) bemoaned the unfair treatment given to pet owners by the IRS.
👍 Comentários e Gabarito A
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS :
A frase "Gargalhadas por toda parte" (parágrafo 1) mostra que quem ouve a conversa
(a) believed tax deductions for expenses with pets do not really apply. – acredita-se que as deduções fiscais para despesas com animais de estimação não se aplicam realmente.
(b) resented not being able to consider their pets as dependents. – ressentiram-se de não poder considerar seus animais de estimação como dependentes.
(c) found the jokes about pets as dependents preposterous. – achou absurdas as piadas sobre animais de estimação como dependentes.
(d) were unaware that vet bills could be knocked off their income tax. – não sabiam que as contas do veterinário poderiam ser descontadas do imposto de renda.
(e) bemoaned the unfair treatment given to pet owners by the IRS. – lamentou o tratamento injusto dado aos donos de animais de estimação pelo IRS.
(b) resented not being able to consider their pets as dependents. – ressentiram-se de não poder considerar seus animais de estimação como dependentes.
(c) found the jokes about pets as dependents preposterous. – achou absurdas as piadas sobre animais de estimação como dependentes.
(d) were unaware that vet bills could be knocked off their income tax. – não sabiam que as contas do veterinário poderiam ser descontadas do imposto de renda.
(e) bemoaned the unfair treatment given to pet owners by the IRS. – lamentou o tratamento injusto dado aos donos de animais de estimação pelo IRS.
➦ TRECHO QUE JUSTIFICA A RESPOSTA:
• "[...] Afinal, animais de estimação também são dependentes, certo? (Gargalhadas por toda parte.)
• Afinal, animais de estimação também são dependentes, certo? (Gargalhadas por toda parte.)
➦ EXPLICAÇÃO:
• O autor propõe o questionamento: Afinal, animais de estimação também são dependentes, certo?
A pergunta faz sentido contextualmente, entretanto, houve gargalhadas por toda a parte, sinalizando que as pessoas acham que as deduções fiscais para despesas com animais de estimação não se aplicam realmente.
➦ NOTAS IMPORTANTES:
➭ TO GUFFAW – DAR GARGALHADAS.
• He guffawed with delight when he heard the news. – Ele deu gargalhadas de felicidade quando ouviu a notícia.
➭ GUFFAW – GARGALHADA.
• She let out a loud guffaw. – Ela soltou uma gargalhada alta.
➭ TO BEMOAN – LAMENTAR.
• bemoan the lack of something – lamentar a falta de algo.
• bemoan the absence of something – lamentar a ausência de algo.
• bemoan the loss of something – lamentar a perda de algo.
• bemoan the loss of something – lamentar a perda de algo.
➭ PREPOSTEROUS – ABSURDO – DESPROPOSITADO.
• preposterous ideia. – ideia absurda.
• preposterous suggestion. – sugestão absurda.
• preposterous claim. – afirmação absurda.
• preposterous excuse – desculpa absurda.
➭ TO KNOCK OFF – DESCONTAR.
• We’ll knock $50 off the price. – Vamos descontar $50 do preço.
➭ TREATMENT (1) – way you behave towards somebody or deal with something – TRATAMENTO.
• favourable treatment. – tratamento favorável.
• preferential treatment. – tratamento preferencial.
• favourable treatment. – tratamento favorável.
• generous treatment. – tratamento generoso.
• lenient treatment. – tratamento brando.
• fair treatment. – tratamento justo.
• unfair treatment. – tratamento injusto
• discriminatory treatment. – tratamento discriminatório.
• humane treatment. – tratamento humano.
• unequal treatment. – tratamento desigual.
• unkind treatment. – tratamento cruel.
• brutal treatment. – tratamento brutal.
• harsh treatment. – tratamento severo.
• degrading treatment. – tratamento degradante.
• inhumane treatment. – tratamento desumano.
• shabby treatment. – tratamento ruim.
• rough treatment. – tratamento áspero.
➭ TREATMENT (2) – medical care – TRATAMENTO.
• hormone treatment. – tratamento hormonal.
• beauty treatment. – tratamento de beleza.
• hair treatment. –tratamento de cabelo.
• surgical treatment. – tratamento cirúrgico.
• psychiatric treatment. – tratamento psiquiátrico.
• non-surgical treatment. – tratamento não cirúrgico.
• nutritional treatment. – tratamento nutricional.
• dental treatment. – tratamento dentário.
• veterinary treatment. – tratamento veterinário.
• emergency treatment. – tratamento de emergência.
• on-the-spot treatment. – tratamento no local.
• long-term treatment. – tratamento a longo prazo.
• successful treatment. – tratamento bem sucedido.
• prompt treatment. – tratamento imediato.
07 – (ESAF-2014-AFRF-AUDITOR FISCAL)
In paragraph 2, we learn that many taxpayers this year have attempted to
(A) ease their tax burden by making up outlandish pet expenses.
(B) adopt pets so they can claim tax deductions.
(C) cow their tax accountants into filing for their pets as dependents.
(D) claim rebates when purchasing domesticated animals.
(E) get tax refunds for expenses with their pets.
(B) adopt pets so they can claim tax deductions.
(C) cow their tax accountants into filing for their pets as dependents.
(D) claim rebates when purchasing domesticated animals.
(E) get tax refunds for expenses with their pets.
👍 Comentários e Gabarito X
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS :
No parágrafo 2, inteiramos que muitos contribuintes este ano tentaram
(a) ease their tax burden by making up outlandish pet expenses. – aliviar sua carga tributária ao criar despesas estranhas com animais de estimação.
(b) adopt pets so they can claim tax deductions. – adotar animais de estimação para que possam reivindicar deduções fiscais.
(c) cow their tax accountants into filing for their pets as dependents. – intimidar seus contadores fiscais para que declarem seus animais de estimação como dependentes.
(d) claim rebates when purchasing domesticated animals. – reivindicar descontos na compra de animais domesticados.
(e) get tax refunds for expenses with their pets. – obter reembolso de impostos por despesas com seus animais de estimação.
(b) adopt pets so they can claim tax deductions. – adotar animais de estimação para que possam reivindicar deduções fiscais.
(c) cow their tax accountants into filing for their pets as dependents. – intimidar seus contadores fiscais para que declarem seus animais de estimação como dependentes.
(d) claim rebates when purchasing domesticated animals. – reivindicar descontos na compra de animais domesticados.
(e) get tax refunds for expenses with their pets. – obter reembolso de impostos por despesas com seus animais de estimação.
08 – (ESAF-2014-AFRF-AUDITOR FISCAL)
Among the domesticated animals considered eligible for tax deductions are
(a) family pets.
(b) guide dogs.
(c) Doberman dogs.
(d) horses in general.
(e) house cats.
👍 Comentários e Gabarito B
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO :
Entre os animais domesticados considerados elegíveis para deduções fiscais estão
(a) family pets. – animais de estimação da família.
(b) guide dogs. – cães-guia.
(b) guide dogs. – cães-guia.
(c) Doberman dogs. – cães Dobermann.
(d) horses in general. – cavalos em geral.
(e) house cats. – gatos domésticos.
➦ TRECHO QUE JUSTIFICA A RESPOSTA:
• "[...] One exception is service dogs."
• Uma exceção são os cães-guia.
❑ TEXTO 3: Questions 09 and 10 refer to the following text.
Customs enforcement is concerned with the protection of society and fighting trans-national organized crime based on the principles of risk management. In discharging this mandate, Customs compliance and enforcement services are involved in a wide range of activities relating to information and intelligence exchange, combating commercial fraud, counterfeiting, the smuggling of highly taxed goods (especially cigarettes and alcohol), drug trafficking, stolen motor vehicles, money laundering, electronic crime, smuggling of arms, nuclear materials, toxic waste and weapons of mass destruction. Enforcement activities also aim to protect intellectual and cultural property and endangered plants and animal species.
In order to assist its Members improve the effectiveness of their enforcement efforts and achieve a balance between control and facilitation,the World Customs Organisation has developed a comprehensive technical assistance and training programmes. In addition, it has established Regional Intelligence Liaison Offices (RILOs) that are supported by a global database,the Customs Enforcement Network(CEN), to facilitate the exchange and use of information.
The WCO has also developed instruments for international co-operation in the form of the revised Model Bilateral Agreement (MBA); the Nairobi Convention, which provides for mutual administrative assistance in the prevention, and repression of Customs offences; and the Johannesburg Convention, which provides for mutual administrative assistance in Customs matters.The WCO's Customs Control and Enforcement programme therefore aims to promote effective enforcement practices and encourage co-operation among its Members and with its various competent partners and stakeholders.
(Source:http://www.wcoomd.org/en/topics/enforcement-and-compliance/ overview.aspx, retrieved on 12 March 2014.)
09 – (ESAF-2014-AFRF-AUDITOR FISCAL)
(a) requiring coordination between enforcement agencies of neighboring countries.
(b) of a strictly commercial nature, taking place on border areas.
(c) restricted to trans-national intellectual and cultural property infringement.
(d) that can pose financial or physical harm to societies and affect at least two countries.
(e) that can put societies and the environment at risk in the broadest sense.
(b) of a strictly commercial nature, taking place on border areas.
(c) restricted to trans-national intellectual and cultural property infringement.
(d) that can pose financial or physical harm to societies and affect at least two countries.
(e) that can put societies and the environment at risk in the broadest sense.
👍 Comentários e Gabarito D
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS :
De acordo com o trecho, “fiscalização aduaneira” pode ser melhor definida como prevenção de atividades criminosas
(a) requiring coordination between enforcement agencies of neighboring countries. – exigir coordenação entre agências de aplicação da lei dos países vizinhos.
(b) of a strictly commercial nature, taking place on border areas. – De natureza estritamente comercial, ocorrendo em zonas fronteiriças.
(c) restricted to trans-national intellectual and cultural property infringement. – restrito à violação transnacional de propriedade intelectual e cultural.
(d) that can pose financial or physical harm to societies and affect at least two countries. – que possam representar danos financeiros ou físicos às sociedades e afetar pelo menos dois países.
(e) that can put societies and the environment at risk in the broadest sense. – que possam colocar em risco as sociedades e o ambiente no sentido mais lato.
(b) of a strictly commercial nature, taking place on border areas. – De natureza estritamente comercial, ocorrendo em zonas fronteiriças.
(c) restricted to trans-national intellectual and cultural property infringement. – restrito à violação transnacional de propriedade intelectual e cultural.
(d) that can pose financial or physical harm to societies and affect at least two countries. – que possam representar danos financeiros ou físicos às sociedades e afetar pelo menos dois países.
(e) that can put societies and the environment at risk in the broadest sense. – que possam colocar em risco as sociedades e o ambiente no sentido mais lato.
➦ TRECHO QUE JUSTIFICA A RESPOSTA:
• "[...] Customs enforcement is concerned with the protection of society and fighting trans-national organized crime based on the principles of risk management."
• A fiscalização aduaneira está preocupada com a proteção da sociedade e com o combate ao crime organizado transnacional (2 ou + países) baseado nos princípios de gestão de risco.
10 – (ESAF-2014-AFRF-AUDITOR FISCAL)
The text explains that the mandate of the World Customs Organisation comprises both
(a) enforcement and repression activities.
(b) co-operation and training efforts.
(c) crime investigation and prevention.
(d) direct control and facilitation initiatives.
(e) partners and stakeholders.
(b) co-operation and training efforts.
(c) crime investigation and prevention.
(d) direct control and facilitation initiatives.
(e) partners and stakeholders.
👍 Comentários e Gabarito B
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS :
O texto explica que a autoridade da Organização Mundial das Alfândegas compreende tanto
(a) enforcement and repression activities. – atividades de fiscalização e repressão.
(b) co-operation and training efforts. – esforços de cooperação e formação.
(c) crime investigation and prevention. – investigação e prevenção do crime.
(d) direct control and facilitation initiatives. – iniciativas de controle direto e facilitação.
(e) partners and stakeholders. – parceiros e partes interessadas.
(b) co-operation and training efforts. – esforços de cooperação e formação.
(c) crime investigation and prevention. – investigação e prevenção do crime.
(d) direct control and facilitation initiatives. – iniciativas de controle direto e facilitação.
(e) partners and stakeholders. – parceiros e partes interessadas.
➦ TRECHO QUE JUSTIFICA A RESPOSTA:
• "[...] The WCO's Customs Control and Enforcement programme therefore aims to promote effective enforcement practices and encourage co-operation among its Members and with its various competent partners and stakeholders."
• Portanto, o programa de Controle e Fiscalização da WCO visa promover práticas de fiscalizações eficazes e incentivar a cooperação entre os seus membros e com vários parceiros competentes e investidores.
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