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URL:     http://www.sii.cl/pagina/jurisprudencia/adminis/2001/renta/ja173.htm

Title:     Ley de la Renta. Art. 21°, Art. 30°, Art. 31°. Código Civil, Art. 1448°, Art. 2151°

Description:     Improcedencia de deducir como gasto las pérdidas sufridas en las operaciones de compra y venta de productos encomendadas a empresa extranjera a través de un mandato a nombre propio o sin representación y efectuadas con el propósito de estabilizar los precios de los mismos productos a nivel mundial requisitos copulativos para que un gasto pueda ser calificado como necesario para producir la renta.

Directory:     World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Administrativa/2001

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