Hecho imponible (Artículo 5 de la Ley)
| Author | Eduardo Berché Moreno |
| Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
| Pages | 133-134 |
Page 133
Según el artículo 5 de la Ley, están sujetas a los impuestos especiales de fabricación, la fabricación e importación de los productos objeto de dichos impuestos dentro del territorio de la comunidad.
Como puede comprobarse, aun cuando la Ley sólo rige dentro del ámbito territorial interno, está ampliando el concepto de hecho imponible a todo el territorio comunitario. La Ley no distingue entre un hecho imponible producido en el ámbito territorial interno de otro producido en el ámbito...
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