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Ultimación del régimen suspensivo (Artículo 11 de la Ley)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 135-136 |
Page 135
De conformidad con el artículo 11 de la Ley, el régimen suspensivo se ultima:
Page 136
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Por la realización de cualquiera de los supuestos que originan el devengo. En el punto 9 de este capítulo, desarrollaremos los supuestos que originan el devengo.
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mediante la exportación de los productos.
En el caso de la exportación, destacar que los productos almacenados en régimen suspensivo, son expedidos bajo el mismo régimen hasta la aduana comunitaria de salida. Y con la salida física de los bienes el territorio aduanero de la comunidad (exportación), se ultima el régimen suspensivo. Pero en ningún caso se devenga impuesto alguno. Aclarar que en este...
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Request your trial- Impuestos Especiales
- Disposiciones comunes a todos los impuestos especiales de fabricación
- Hecho imponible (Artículo 5 de la Ley)
- Régimen suspensivo (Artículo 4.27 de la Ley)
- Ultimación del régimen suspensivo (Artículo 11 de la Ley)
- Regímenes aduaneros suspensivos (Artículo 4.26 de la Ley)
- Los operadores en operaciones objeto de los Impuestos Especiales de Fabricación. Procedimientos de circulación intracomunitaria
- Concepto de transformación (Artículo 4.32 de la Ley)
- Control de operadores y establecimientos
- Supuestos de no sujeción. Pérdidas (Artículo 6 de la Ley)
- Devengo (Artículo 7 de la Ley)
- Obligados tributarios (Artículo 8 de la Ley)
- Repercusión (Artículo 14 de la Ley)
- Exenciones comunes a todos los impuestos especiales de fabricación (Artículo 9 de la Ley)
- Devoluciones (Artículo 10 de la Ley)
- Circulación
- Normas generales de gestión (Artículo 18 de la Ley)
- Controles contables (Artículo 50 del Reglamento)
- Liquidación e ingreso (Artículo 18 de la Ley y artículo 44 del Reglamento)
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