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Title: Código Tributario - Arts. 148, 200, 201 y 202; C. Civil arts. 20 y 2492
Description: El término establecido en el artículo 200 es un plazo de prescripción y no de caducidad, por lo que no opera de pleno derecho ni es irrenunciable.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Código_Tributario
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