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URL:     http://www.sii.cl/pagina/jurisprudencia/judicial/2000/julio03.htm

Title:     Código Tributario - Arts. 21° y 86º

Description:     Corte estimó que si bien los fiscalizadores del SII tienen de pleno derecho el carácter de ministros de fé para todos los efectos que señala el artículo 86º del Código Tributario, la presunción de verdad de los hechos de que da cuenta un Ministro de Fe, afecta sólo a los hechos acaecidos en su presencia o verificados por él.

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

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