La circulación de productos objeto de los impuestos especiales de fabricación

  1. Antonio Fernández de Buján Arranz
Supervised by:
  1. Ramón Falcón Tella Director

Defence university: Universidad Complutense de Madrid

Fecha de defensa: 17 July 2015

  1. Gaspar de la Peña Velasco Chair
  2. Cristina García-Herrera Blanco Secretary
  3. Eugenio Antonio Simón Acosta Committee member
  4. María Teresa Mata Sierra Committee member
  5. Fernando Casana Merino Committee member
  1. Derecho Mercantil, Financiero y Tributario

Type: Thesis


Manufacturing at Community level and the importation of products subject to manufacturing excises within the territorial area of the European Union, are transactions subject to such taxes. The manufacturing excise becomes, therefore, chargeable when the products leave the factory or, where appropriate, at the final tax warehouse where duty suspension arrangement ends. Since that very moment, when taxes are already accrued, the marketing chain begins, through stockists and retailers until arriving to the final consumer. The duty suspension arrangement is applicable while products are in the factory in which they were manufactured or when they are in their tax warehouse, as well as during transport between the factories and tax warehouses, regardless of whether those products were carried across different Member States. The relevant tax rates of excise duties are regulated differently in each Member State, except for the minimum rates forecasts which are uniform in all of them. In the last few years, the rates of excise duties and environmental taxes have both increased gradually in our country, however the low specific importance of the mentioned environmental taxes in our legislation compared to the other Member States. On the other hand, it would be possible to increase tax pressure on tobacco and alcohol, which would result in higher revenues for the Treasury while avoiding the negative externalities that its use produces in people. From my point of view, the exclusion of the Tax Electricity of the common system of manufacturing duties and its specific regulation within the excise duties are both positive, as long as the regulation of the mentioned Tax has become simpler, since the differences caused by the non-harmonization of the excise duty suspension arrangement on electricity and the circulation of the electricity by cables instead of trucks or boats have disappeared in the Law No. 28 of 2014.