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URL:     http://www.sii.cl/pagina/jurisprudencia/judicial/2000/codigo/jj1220.htm

Title:     Código Tributario, arts. 136, 161, Nº 9 y 200 - Código Penal, arts. 94 y 95

Description:     El plazo de prescripción de las acciones para perseguir las sanciones de carácter pecuniario, con anterioridad a la vigencia de la Ley 19.506, era de 6 meses, por aplicación supletoria de las normas relativas a las faltas, contenidas en el Código Penal, existiendo la obligación del Director Regional del Servicio de Impuestos Internos de declararla de oficio.

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

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