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Title: Código Tributario, art. 97, Nº 16
Description: La pérdida de facturas y guías de despacho sin emitir, con ocasión de un robo, configura un hecho fortuito para el contribuyente, si éste da oportuno cumplimiento a las obligaciones establecidas para este evento, debiendo deducirse que no existió de su parte, intención alguna de producir daño al interés fiscal.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Código_Tributario
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