(一)事業單位以其事業招人承攬時，其相關責任歸屬為何？【5 分】

一、英譯中：請將下列文章翻譯成中文。(20 分)The European Commission is taking action to tackle risks stemming from lowvalue imports sold via non-EU online retailers and marketplaces hosting nonEU traders. The Commission encourages actions, among others, in the areas of customs and trade, such as launching customs controls, consumerprotection and the Digital Services and Digital Markets Acts.Last year, around 4.6 billion low-value consignments, i.e., goods with a value not exceeding €150, entered the EU market equaling to 12 million parcels per day. This is twice as many as in 2023 and three times as many as in 2022, and many of these goods have found to be non-compliant with European legislation. This exponential growth is raising numerous concerns. Mainly, there are more and more harmful products entering the EU.More so, European sellers, who respect our high product standards, are at risk of being harmed by unfair practices and the sale of counterfeit goods through online marketplaces. Finally, the large number of packages being shipped and transported has a negative environmental and climate footprint.

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(一)事業單位以其事業招人承攬時，其相關責任歸屬為何？【5 分】

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