This article seeks to analyze the precautionary measure established in article No. 137 of the Chilean Tax Code starting with a comprehensive analysis of the theoretical framework of the foregoing institution, consequence of a thorough analysis of the national and international doctrine available on this topic. The analysis will then continue to develop the underlying foundations present in precautionary measures in their whole scope, then narrowing the analysis only to the study of the characteristics and the requirements involved in those precautionary measures destined to prohibit the execution of transactions over certain assets or specific rights of the taxpayers. To finalize the foregoing exposition the article will continue to analyze case law from the Tax and Customs Courts and from the Chilean High Courts to wrap up by articulating certain criticism over the overall effectiveness of this measure.
Keywords:
precautionary measure, interim measure, article 137 of the Tax Code, prohibition on the conclusion of acts or contracts
Author Biography
Arturo Selman Nahum, Philippi Prietocarrizosa Ferrero DU & Uría
Selman Nahum, A. (2016). Precautionary measure of article 137 of the Tax Code. Revista De Estudios Tributarios, (15), pág. 193–217. Retrieved from https://boletinjidh.uchile.cl/index.php/RET/article/view/43246
