Servicios Personalizados
Revista
Articulo
Indicadores
Citado por SciELO
Accesos
Links relacionados
Citado por Google
Similares en SciELO
Similares en Google
Compartir
Revista de derecho (Valparaíso)
versión On-line ISSN 0718-6851
Resumen
MARTINEZ COHEN, Rafael. Mistake, Simulation, Fraud to the Law and the Abuse of a Right in the Chilean Tax Law. Revista de Derecho de la Pontificia Universidad Católica de Valparaíso [online]. 2007, n.29, pp.351-378. ISSN 0718-6851. http://dx.doi.org/10.4067/S0718-68512007000100011.
Tax obligation arises from the law, and can only come from a legal fact, the taxable fact, and cannot arise from a mistake or from legal simulation for the lack of will from the act or contract. Evasion will always be illicit and will give rise to tax collection. Evasion shall be illegal if perpetrated with the only aim to defraud the Internal Revenue System, if defrauding law or abusing a right, but the State will only be able to require compensation for damages in the criminal trial over tax crimes, since the settlement of taxes will not be allowed in those cases.
Palabras clave : Mistake; Simulation; Fraud against the law; Abuse.