El lucro en las personas jurídicas.: Comentario a la sentencia de la excelentísima Corte Suprema, en los autos caratulados: Fundación solidaridad con servicio de impuestos internos, rol no 991-2015

Eduardo Irribarra

doi:10.4067/s0718-34372017000100016

El lucro en las personas jurídicas. Comentario a la sentencia de la excelentísima Corte Suprema, en los autos caratulados: Fundación solidaridad con servicio de impuestos internos, rol no 991-2015

Translated title of the contribution: Profits in legal entities: Comment to the judgment of the Supreme Court excellency, in re: Foundation solidarity with internal revenue service, rol no. 991-2015

Eduardo Irribarra

Research output: Contribution to journal › Review article › peer-review

Abstract

This paper reviews a Supreme Court's judgment regarding the current notion of profit in legal entities, specifically in case of a public nonprofit organization. Based on the tax assessment rule of Article 35 of the Income Tax Law, this paper criticizes the Court's reasoning that earnings obtained by this kind of entity in the development its business activity do not qualify as revenue based on the fact they are exclusively destined to charitable purposes.

Translated title of the contribution	Profits in legal entities: Comment to the judgment of the Supreme Court excellency, in re: Foundation solidarity with internal revenue service, rol no. 991-2015
Original language	Spanish
Pages (from-to)	305-316
Number of pages	12
Journal	Revista Chilena de Derecho
Volume	44
Issue number	1
DOIs	https://doi.org/10.4067/s0718-34372017000100016
State	Published - 2017

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abstract = "This paper reviews a Supreme Court's judgment regarding the current notion of profit in legal entities, specifically in case of a public nonprofit organization. Based on the tax assessment rule of Article 35 of the Income Tax Law, this paper criticizes the Court's reasoning that earnings obtained by this kind of entity in the development its business activity do not qualify as revenue based on the fact they are exclusively destined to charitable purposes.",

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El lucro en las personas jurídicas. Comentario a la sentencia de la excelentísima Corte Suprema, en los autos caratulados: Fundación solidaridad con servicio de impuestos internos, rol no 991-2015

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