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Title: Código Tributario - Artículo 200 - Ley de Impuesto a las Ventas y Servicios - Art. 23, Nº 5
Description: Para que el Servicio de Impuestos Internos pueda entender aplicable el plazo de prescripción de seis años establecido en el inciso 2º del artículo 200 del Código Tributario, debe probar la existencia de dolo específico en la conducta del contribuyente, tendiente a defraudar el interés fiscal.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Código_Tributario
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