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Bibliografía
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 317-319 |
Page 317
· Reglamento (CE) nº 450/2008, del Parlamento Europeo y del consejo, de 23 de abril de 2008, por el que se aprueba el código Aduanero comunitario (código Aduanero modernizado).
· Reglamento (CEE) nº 2913/92, del consejo, de 12 de octubre de 1992, por el que se aprueba el código Aduanero comunitario.
· Reglamento (CEE) 2454/1993, de la comisión, de 2 de julio de 1993, por el que se fijan determinadas disposiciones de aplicación del reglamento (CEE) 2913/1992 del consejo, por el que se aprueba el código Aduanero comunitario.
· Reglamento (UE) nº 1006/2011 de la comisión, de 27 de setiembre de 2011, por el que se modifica el anexo I del reglamento (CEE) nº 2658/87 del consejo, relativo a la Nomenclatura Arancelaria y Estadística y al Arancel Aduanero común.
· Acuerdo sobre el Valor de la organización mundial de comercio. Aplicación del Artículo VII del GATT de 1994.
· Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.
· Real Decreto 1165/1995, de 7 de julio, por el que se aprueba el reglamento de los Impuestos Especiales.
· Orden EHA/3363/2010, de 23 de diciembre, por la que se modifica la orden EHA/3482/2007, de 20 de noviembre, por la que aprueban deter-minados modelos, se refunden y actualizan diversas normas de gestión en relación con los Impuestos Especiales de Fabricación.
Page 318
· Directiva 2008/118/CE DEL CONSEJO de 16 de diciembre de 2008 relativa al régimen general de los impuestos especiales.
· Directiva 92/83/CEE del consejo, de 19 de octubre de 1992, relativa a la armonización de las estructuras de los impuestos especiales sobre las bebidas alcohólicas y el alcohol.
· Directiva 92/84/CEE del consejo, de 19 de octubre de 1992, relativa a la aproximación de los tipos impositivos de los impuestos especiales sobre las bebidas alcohólicas y el alcohol.
· Directiva 2003/96/CE del consejo, de 27 de octubre de 2003, por la que se reestructura el régimen comunitario de imposición de los productos energéticos y de la electricidad.
· Directiva 2011/64/CE del consejo, de 21 de junio, relativa a la estructura y los tipos del impuesto especial que grava las labores del tabaco.
· Resolución de 16 de septiembre de 2004, del Departamento de Aduanas e Impuestos Especiales de la Agencia Estatal de la Administración tributaria, por la que se establecen las...
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Request your trial- Impuestos Especiales
- Impuesto especial sobre determinados medios de transporte
- 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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