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URL:     http://www.sii.cl/pagina/jurisprudencia/judicial/2001/codigo/jj1304.htm

Title:     Código Tributario - Artículo 21 Ley de Impuesto a las Ventas y Servicios, Artículo 23 Nº 5.

Description:     De acuerdo a lo que prescribe el inciso 1º del artículo 21 del Código Tributario, el reclamante debió probar la verdad de sus declaraciones, por lo que, no habiendo agregado antecedentes tendientes a establecer la efectividad de las operaciones cuestionadas, debe estarse a lo resuelto por la sentencia de primera instancia.

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

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