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...
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