Ultimación del régimen suspensivo (Artículo 11 de la Ley)

AuthorEduardo Berché Moreno
ProfessionCatedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL
Pages135-136

Page 135

De conformidad con el artículo 11 de la Ley, el régimen suspensivo se ultima:

Page 136

  1. 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.

  2. 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...

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