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URL:     http://www.sii.cl/pagina/jurisprudencia/judicial/2000/julio09.htm

Title:     Ley de la Renta

Description:     Corte Suprema consideró que no se cometió error de derecho parte del sentenciador al estimar inaplicables las disposiciones de los artículos 17 inciso 1° y 31 N° 3 de la Ley sobre Impuesto a la Renta, toda vez que el contribuyente no hizo presente los errores cometidos en su contabilidad dentro del plazo que la ley le asigna, el cual se encuentra vencido al tenor del artículo 126 del Código Tributario.

Directory:     World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Renta

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