Definiciones
| Author | Eduardo Berché Moreno |
| Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
| Pages | 130-131 |
Page 130
El artículo 4 de la Ley contiene una serie de definiciones, de las que destacaremos ahora las siguientes:
· Códigos NC: son los códigos de la Nomenclatura combinada establecida por el reglamento (CEE)2658/87 y que se utilizan para clasificar los productos en el Arancel de Aduanas.
Page 131
Estos mismos códigos se utilizan en los IIEE para determinar los productos que se incluyen en los ámbitos objetivos, es decir, para determinar si los productos están sujetos a los IIEE o no...
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