Addresses the problems that could cause the amendment of article 1 of Act No. 20,322 by the so call bill Perfecting tax and customs justice, which seeks to grant jurisdiction to declare public law annulment of Internal Revenue Service acts to tax and customs tribunals. Because the grounds permitting declaration of public law annulment are the same that allow tax and customs tribunals to annul an administrative act in order to declare taxpayer’s right to receive a tax refund, it is paramount to carefully study the amendment.
Gonzalo Vergara Quezada, Manquez Hatta Consultores
Gerente legal tributario
How to Cite
Vergara Quezada, G. (2016). Public law annulment and the bill perfecting tax and customs justice. Revistas De Estudios Tributarios, (15), pág. 165–192. Retrieved from https://revistaestudiostributarios.uchile.cl/index.php/RET/article/view/43245
