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URL:     http://www.sii.cl/pagina/jurisprudencia/judicial/1999/renta/junio1.htm

Title:     Ley de Impuesto a la Renta - Arts. 2Nº 1 y 70

Description:     Las pruebas acompañadas por el contribuyente consistentes en copias del libro de contabilidad, de un cheque, y comprobantes de la cobranza de éste y su conversión en un depósito a plazo, sólo sirven para acreditar la disponibilidad de los fondos utilizados en una inversión, pero no la existencia de un préstamo a que se atribuye el origen de dichos fondos.

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

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