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Title: Código Tributario, arts. 114, 136 y 161
Description: Corresponde a los jueces declarar de oficio la prescripción de las acciones destinadas a la aplicación de sanciones pecuniarias derivadas de infracciones tributarias cuando el contribuyente haya deducido reclamo en contra de la denuncia respectiva, aunque el contribuyente no haya alegado expresamente esta circunstancia.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Código_Tributario
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