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.
Keywords:
Public law annulment, general procedure of tax complaints, full jurisdiction, excess of power, tax and customs tribunals jurisdiction, Bulletin No. 9892-07, Bill Perfecting Tax and Customs Justice.
Author Biography
Gonzalo Vergara Quezada, Manquez Hatta Consultores
Vergara Quezada, G. (2016). Public law annulment and the bill perfecting tax and customs justice. Revista De Estudios Tributarios, (15), pág. 165–192. Retrieved from https://revistadeantropologia.uchile.cl/index.php/RET/article/view/43245
