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Normas generales de gestión (Artículo 18 de la Ley)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 215-216 |
Page 215
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Los sujetos pasivos estarán obligados a presentar las correspondientes declaraciones tributarias y, en su caso, a practicar las autoliquidaciones que procedan, así como a prestar las garantías para responder del cumplimiento de sus obligaciones tributarias, en la forma que establece el artículo 43 del reglamento.
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Los sujetos pasivos deberán determinar e ingresar la deuda tributaria en el lugar, forma, plazos e impresos que establezca el ministro de Economía y Hacienda.
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En las importaciones, el impuesto se liquidará en la forma prevista para la deuda aduanera según lo dispuesto en la normativa aduanera.
Page 216
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Los sujetos pasivos deberán presentar también las declaraciones de opera-ciones...
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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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