La fiscalización y retroactividad del impuesto territorial ante el Derecho administrativo

Jaime Phillips Letelier; Jaime Arancibia Mattar; Eugenio Benítez Kufferath

doi:10.7764/redae.39.3

La fiscalización y retroactividad del impuesto territorial ante el Derecho administrativo

Translated title of the contribution: Inspection and Retroactivity of the Land Tax Through the Lens of the Administrative Law

Jaime Phillips Letelier^*, Jaime Arancibia Mattar, Eugenio Benítez Kufferath

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

Abstract

The article analyses the inspection and retroactive application of the land tax in Chile. It proposes a reinterpretation of the authority’s duties of inspection and the taxpayer’s duty to inform, to restrict retroactivity as a means of protecting legitimate expectations.

Translated title of the contribution	Inspection and Retroactivity of the Land Tax Through the Lens of the Administrative Law
Original language	Spanish
Pages (from-to)	23-41
Number of pages	19
Journal	Revista de Derecho Administrativo Economico
Issue number	39
DOIs	https://doi.org/10.7764/redae.39.3
State	Published - Jan 2024

Bibliographical note

Publisher Copyright:
© 2024 Pontifica Universidad Catolica de Chile, Programa de Derecho Administrativo Economico. All rights reserved.

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10.7764/redae.39.3

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title = "La fiscalizaci{\'o}n y retroactividad del impuesto territorial ante el Derecho administrativo",

abstract = "The article analyses the inspection and retroactive application of the land tax in Chile. It proposes a reinterpretation of the authority{\textquoteright}s duties of inspection and the taxpayer{\textquoteright}s duty to inform, to restrict retroactivity as a means of protecting legitimate expectations.",

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La fiscalización y retroactividad del impuesto territorial ante el Derecho administrativo

Abstract

Bibliographical note

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