Vol. 50 No. 1 (2018)
Tax Law

Relevant jurisprudence of the supreme court in tax matters of the year 2016

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  • Manuel Esteban Rodríguez Vega
Manuel Esteban Rodríguez Vega
Universidad de Talca
Bio

Published 2018-08-02

Keywords

  • Jurisprudence,
  • Supreme Court of Chile,
  • Tax Law

How to Cite

Rodríguez Vega, M. E. (2018). Relevant jurisprudence of the supreme court in tax matters of the year 2016. Revista De Derecho - Pontificia Universidad Católica De Valparaíso, 50(1). Retrieved from https://www.rdpucv.cl/index.php/rderecho/article/view/1115
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Abstract

This paper gathers some of the most relevant tax cases addressed by the Chilean Supreme Court during 2016. The cases are aimed to highlighted how certain all precedents have been disregarded by the Court and others have prevailed. Therefore, this paper is aimed to show how the Chilean highest court approach has developed regarding tax matters.
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