Mistake, simulation, fraud to the law and the abuse of a right in the chilean tax law

Abstract

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.