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URL:     http://www.sii.cl/pagina/jurisprudencia/judicial/2001/codigo/jj1332.htm

Title:     Código Tributario - Art. 148 Código de Procedimiento Civil Arts. 290 y ss.

Description:     Corte señaló que, de diversas normas contenidas en el Título V del Libro Segundo del CPC, se desprende que el sujeto activo que puede solicitar medidas precautorias es el actor. Manifestó, que siendo el contribuyente quien ejercita la acción en el juicio tributario, es a él a quien corresponde la calidad de demandante y no al Servicio de Impuestos Internos.

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

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