Naturaleza de los Impuestos Especiales (Artículo 1 de la Ley)
| Author | Eduardo Berché Moreno |
| Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
| Pages | 128-129 |
Page 128
La Ley 38/1992 define a los Impuestos Especiales como tributos de naturaleza indirecta que recaen sobre consumos específicos y gravan, en fase única, la fabricación, importación, y en su caso, la introducción en el ámbito territorial interno de determinados bienes. También recaen sobre la matriculación de determinados medios de transporte y la puesta a consumo de carbón.
Al tratarse de impuestos indirectos, su devengo y su tributación quedarán condicionados a que se produzca una...
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