Extinción de la deuda aduanera (artículo 86 del CAM y artículos 233 y 234 del CAC)
| Author | Eduardo Berché Moreno |
| Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
| Pages | 122-122 |
Page 122
La deuda aduanera se extingue bajo los siguientes supuestos:
· Mediante el pago del importe de los derechos
· Por la condonación de los mismos
· Por caducidad.
· Por invalidación de la declaración en aduana.
· Por decomiso, confiscación o destrucción de las mercancías
To continue reading
Request your trial- Aduanas
- Deuda aduanera
- Concepto y definición de deuda aduanera
- Origen de la deuda aduanera (artículos 44 a 46 del CAM)
- Determinación de la deuda aduanera en despachos a libre práctica
- Valor en Aduana como base imponible de la deuda aduanera (artículos 40 a 43 del CAM y artículos 28 a 36 del CAC)
- Cobro y pago del importe de la deuda aduanera (artículos 66 a 78 del CAM y artículos 217 a 232 del CAC)
- Extinción de la deuda aduanera (artículo 86 del CAM y artículos 233 y 234 del CAC)
- Devolución y condonación de los derechos (artículos 79 a 85 del CAM y artículos 235 a 242 del CAC)
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