共 21 条
- [21] TERRITORIAL TAX COLLECTION: ON A RECENT DECISION OF THE CONSTITUTIONAL COURT THAT DECLARED INNAPLICABLE THE RULE OF THE 4TH PARAGRAPH OF ARTICLE 171 OF THE TAX CODE, WHICH ALLOWS THE NOTIFICATION TO AND REQUEST OF PAYMENT FROM PERSONS EXECUTED IN THE REAL STATE PROPERTY TO WHICH THE TAX APPLIES, IN A PROCEURE IN WHICH IT WAS INTENDED TO SUMMON THE DEBTOR IN A DESERTED PLACE REVISTA CHILENA DE DERECHO, 2017, 44 (03): : 885 - 894