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Who collects taxes and controls customs?

The laws

Area : Geography and History / Spanish Language and Literature. Type : Individual. Level : Second cycle of ESO.

Browse the Tax Agency website: www.sede.agenciatributaria.gob.es and search for Law 58/2003, of December 17, General Tax Law and answer the following questions:

  • How many titles does he have? What are their names?

    • What is the structure of a law?

      • Statement of reasons

      • Articulate

      • Transitional provisions.

      • Final provisions.

    • Look at the wording: What is the structure of the articles? How are articles grouped? What parts are they divided into?

  • For a law to have a regulatory effect on citizens, what steps must it take?