Browsing Revista Chilena de Derecho by Author "Ugarte Vial, Fernando"
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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
Ugarte Vial, Fernando. Revista Chilena de Derecho; Vol. 44 Núm. 3 (2017); 885-894