Definiciones comunes a todos los impuestos sobre el alcohol y las bebidas alcoholicas (Artículo 20 de la Ley)
| Author | Eduardo Berché Moreno |
| Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
| Pages | 221-223 |
Page 221
Antes de iniciar el estudio de cada uno de los Impuestos sobre el Alcohol y las Bebidas Alcohólicas, es muy importante analizar algunas de las definiciones que nos ofrece el artículo 20 de la Ley, que permiten un mejor conocimiento de los términos utilizados por la legislación vigente en esta materia. Concretamente:
Es aquella bebida que se caracteriza por tener un grado volumétrico adquirido superior al 1,2 por 100 en volumen.
Aquella bebida cuyo grado alcohólico volumétrico adquirido no sea superior a 1,2 por 100 en volumen.
Page 222
Es el número de volúmenes de alcohol puro, a la temperatura de 20ºc, contenido en 100 volúmenes del producto considerado a la misma temperatura. En otras...
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