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Title: Código Tributario, art. 200
Description: Para que proceda la ampliación a seis años del plazo de prescripción de las facultades fiscalizadoras del Servicio de Impuestos Internos, es necesaria la existencia de una decisión judicial que haya declarado el carácter malicioso de la conducta del reclamante.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Código_Tributario
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