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Title: Código Tributario, art. 200
Description: Para que proceda la ampliación del plazo de prescripción de las facultades fiscalizadoras del Servicio a seis años, establecido en el artículo 200 del Código Tributario, es necesario que el ente fiscalizador pruebe la existencia de dolo en el actuar del contribuyente, destinado a aumentar indebidamente el crédito fiscal que hizo valer.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Código_Tributario
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