Devolución y condonación de los derechos (artículos 79 a 85 del CAM y artículos 235 a 242 del CAC)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 123-123 |
Page 123
Se entenderá por:
· Devolución: la restitución total o parcial de los derechos e importación, que se hayan pagado
· Condonación: es, o bien una decisión de no percibir la totalidad o una parte del importe de la deuda aduanera, o bien una decisión por la cual se invalida total o parcialmente la contracción de un importe de derechos de importación que todavía no se han pagado.
Acorde con estas definiciones, se procederá a la devolución de los derechos siempre que se compruebe que en el momento en que se pagaron, su importe no era el legalmente debido. Y se procederá a la condonación siempre que se compruebe que en el momento en que se contrajeron su importe no era el legalmente debido.
Tanto la devolución como la condonación se concederán, previa petición presentada ante la Aduana correspondiente, antes de la expiración del plazo de tres años a partir de la fecha...
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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