Ley número 40/95 de 19/12/1995, por la que se modifica la Ley 38/92, de 28 de diciembre, de Impuestos Especiales. Boletín Oficial del Estado número 303 de 20/12/1995 Página 36359 (Marginal 27373)

This Spanish law modifies the existing Special Taxes Law of 1992. It adjusts the regulations concerning specific taxes levied on certain goods and services within Spain. This legislation affects consumers and businesses involved with the taxed products. It aims to update tax collection and compliance procedures.