Consideraciones generales
| Author | Eduardo Berché Moreno |
| Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
| Pages | 299-299 |
Page299
La Ley 38/1992, de 28 de diciembre, de los Impuestos Especiales, se crea para adaptar las distintas normas que sobre esta materia regían en España a lo que disponían entonces las Directivas comunitarias. Pero la misma armonización normativa dictada desde Bruselas establecía otro cambio: la supresión en el Impuesto sobre el Valor Añadido de los tipos incrementados hasta entonces existentes. Estos tipos incrementados afectaban, entre otros, a determinados vehículos y medios de...
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- Consideraciones generales
- Hecho imponible (Artículo 65 de la Ley)
- Ámbito de aplicación (Artículo 65 de la Ley)
- Supuestos de no sujeción (Artículo 65 de la Ley)
- Exenciones (Artículo 66 de la Ley)
- Devoluciones (Artículo 66 de la Ley)
- Reducciones (Artículo 66 de la Ley)
- Sujetos pasivos (Artículo 67 de la Ley)
- Devengo (Artículo 68 de la Ley)
- Base imponible (Artículo 69 de la Ley)
- Tipos impositivos (Artículo 70 de la Ley)
- Bibliografía
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