Ámbitos territoriales
| Author | Eduardo Berché Moreno |
| Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
| Pages | 131-132 |
Page 131
Es el territorio constituido por todo el territorio español con excepción de las Islas canarias y las ciudades autónomas de ceuta y melilla. En este sentido, los Impuestos Especiales de Fabricación se exigirán en todo este referido territorio (Península y Baleares).
No obstante, en canarias serán exigibles los Impuestos sobre la cerveza, sobre los Productos Intermedios y sobre el Alcohol y las Bebidas...
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