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问题 单项选择题

行政处罚无效的原因是( )。

A．行政违法性质不严重

B．当事人主动纠正违法行为

C．没有法律依据或不遵守法定程序

D．当事人无财产

答案

参考答案：C

解析： 《行政处罚法》第3条第2款明确规定：“没有法定依据或者不遵守法定程序的，行政处罚无效”。

填空题

如图所示，在电路中要使电灯L1和L2并联，应闭合开关_____________。为了防止电路出现短路，不能同时闭合开关_____________。

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问答题

Fran, Gram and Hen registered a private limited company Ire Ltd in January 2005 with a share capital of €300, which was equally divided between them, with each of them becoming a director of the company.Although the company did manage to make a small profi t in its fi rst year of trading, it was never a great success and in its second year of trading it made a loss of €10,000.At that time Fran said he thought the company should cease trading and be wound up. Gram and Hen, however, were insistent that the company would be profi table in the long-term so they agreed to carry on the business, with Fran taking less of a part in the day-to-day management of the business, although retaining his position as a company director.In the course of the next three years Gram and Hen falsifi ed Ire Ltd’s accounts to disguise the fact that the company had continued to suffer losses, until it became obvious that they could no longer hide the company’s debts and that it would have to go into insolvent liquidation, with debts of €100,000.Required:Advise Fran, Gram and Hen as to any potential liability they might face as regards:

(a) fraudulent trading, under both criminal and civil law; (5 marks)
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