Legislación básica de los Impuestos Especiales
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 127-128 |
Page 127
La estructura y el funcionamiento de los diferentes impuestos especiales están regidos por lo dispuesto en las diferentes Directivas comunitarias que a continuación se relacionan:
· Directiva 2008/118/CE del consejo, de 16 de diciembre de 2008, relativa al régimen general de los impuestos especiales y por la que se deroga la Directiva 92712/CEE.
· Directiva 92/79/CEE del consejo, de 19 de octubre de 1992, relativa a la aproximación de los impuestos sobre los cigarrillos.
· Directiva 92/80/CEE del consejo, de 19 de octubre de 1992, relativa a la aproximación de los impuestos sobre el tabaco elaborado, excluido los cigarrillos.
· Directiva 92/83/CEE del consejo, de 19 de octubre de 1992, relativa a la armonización de las estructuras de los impuestos especiales sobre el alcohol y las bebidas alcohólicas.
· Directiva 92/84/CEE del consejo, de 19 de octubre de 1992, relativa a la aproximación de los tipos del impuesto especial sobre el alcohol y las bebidas alcohólicas.
· Directiva 95/59/CE del consejo, de 27 de noviembre de 1995, relativa a los impuestos sobre el volumen de negocios que gravan el consumo de labores del tabaco.
Page 128
· Directiva 2003/96/CE del consejo, de 27 de octubre de 2003, por la que se reestructura el régimen comunitario de imposición de los productos energéticos y de la electricidad
Todas las reglas sobre los diferentes impuestos especiales y sus normas de funcionamiento recogidas en las referidas Directivas se transponen a...
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