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URL:     http://www.sii.cl/pagina/jurisprudencia/judicial/2001/codigo/jj1334.htm

Title:     Código Tributario Artículo 97 Nº 10; 86.

Description:     Corte acoge reclamo y señala que pese a que fiscalizadores del SII tienen el carácter de ministros de fe, es incuestionable que ello es sólo respecto de los hechos que constaten fehacientemente; pero, en ningún caso, lo es para acreditar lo que el contribuyente pudiese haber dicho, sobre todo si se sostiene que existió confesión, toda vez que no hay ningún antecedente escrito y menos suscrito por aquél.

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

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