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.

Access to Document

10.7764/redae.39.3

Cite this

@article{951f32e9eaa840de8bb48c767f631165,

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.",

keywords = "Inspection, Land Tax, Legitimate Expectations, Retroactivity",

author = "Letelier, \{Jaime Phillips\} and Mattar, \{Jaime Arancibia\} and Kufferath, \{Eugenio Ben{\'i}tez\}",

year = "2024",

month = jan,

doi = "10.7764/redae.39.3",

language = "Spanish",

pages = "23--41",

journal = "Revista de Derecho Administrativo Economico",

issn = "0717-4888",

publisher = "Pontifica Universidad Catolica de Chile, Programa de Derecho Administrativo Economico",

number = "39",

}

TY - JOUR

T1 - La fiscalización y retroactividad del impuesto territorial ante el Derecho administrativo

AU - Letelier, Jaime Phillips

AU - Mattar, Jaime Arancibia

AU - Kufferath, Eugenio Benítez

PY - 2024/1

Y1 - 2024/1

N2 - 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.

AB - 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.

KW - Inspection

KW - Land Tax

KW - Legitimate Expectations

KW - Retroactivity

UR - https://www.scopus.com/pages/publications/85200801774

U2 - 10.7764/redae.39.3

DO - 10.7764/redae.39.3

M3 - Article

AN - SCOPUS:85200801774

SN - 0717-4888

SP - 23

EP - 41

JO - Revista de Derecho Administrativo Economico

JF - Revista de Derecho Administrativo Economico

IS - 39

ER -

La fiscalización y retroactividad del impuesto territorial ante el Derecho administrativo

Abstract

Bibliographical note

Access to Document

Other files and links

Fingerprint

Cite this