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URL:     http://www.sii.cl/pagina/jurisprudencia/judicial/2001/codigo/jj1310.htm

Title:     Código Tributario, artículos 200 y 97 Nº 4 del Código Penal

Description:     Habiendo optado el Servicio de Impuestos Internos por no ejercer la acción penal derivada de la infracción, sólo se pretendió hacer efectiva la responsabilidad infraccional del reclamante, por lo que tienen aplicación las normas que el Código Penal establece sobre la prescripción para las faltas.

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

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