Estructura de la ley
| Author | Eduardo Berché Moreno |
| Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
| Pages | 130-130 |
Page 130
La Ley 38/1992 de los Impuestos Especiales, adopta la siguiente estructura:
Título I: Impuestos Especiales de Fabricación.
· Capítulo I: Disposiciones comunes a todos los Impuestos Especiales de Fabricación, y como tales, de obligada aplicación para todos ellos.
· Capítulo II: Normas comunes a todos los Impuestos sobre el Alcohol y las Bebidas Alcohólicas
· Capítulo III: El Impuesto sobre la cerveza.
· Capítulo IV: El Impuesto sobre el Vino y las Bebidas Fermentadas
· Capítulo V: El Impuesto sobre los Productos Intermedios
· Capítulo VI: El Impuesto sobre el Alcohol y las Bebidas Derivadas
· Capítulo VII: El Impuesto sobre los Hidrocarburos
· Capítulo VIII: El Impuesto sobre las Labores del tabaco
·...
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