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...
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