Controles contables (Artículo 50 del Reglamento)
| Author | Eduardo Berché Moreno |
| Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
| Pages | 216-217 |
Page 216
En los impuestos especiales tienen una particular importancia los controles contables que están expuestos en el artículo 50 del reglamento. Ello es así debido a que en base a lo que reflejen esos controles, los sujetos pasivos y los titulares de los establecimientos confeccionan y presentan sus declaraciones, ya sean por liquidaciones o por operaciones.
Así, es de suma importancia la correcta llevanza de esta contabilidad, reflejando en ella las operaciones que se llevan a cabo dentro de los establecimientos, así como las entradas y salidas de los mismos con el reflejo...
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