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Title: Código Tributario Artículo 97 Nº 16
Description: Corte consideró la pérdida de documentos como fortuita y sin culpa del contribuyente, atendiéndose al hecho de que se trató de documentos timbrados por el Servicio de Impuestos Internos, sin emitir, que el contribuyente dio oportuno aviso al Servicio de dicha pérdida dentro de los plazos legales.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Código_Tributario
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