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The reasonable term for administrative decisions
Journal
Revista de Derecho Administrativo Economico
ISSN
07174888
Date Issued
2024-01-01
Author(s)
Céspedes, Rodrigo
GARCÍA, JAIME
Type
Resource Types::text::journal::journal article
Abstract
The analyzed judgment applies the notion of fair trial of the American Convention on Human Rights to a tax trial that was unduly extended. The Court of Appeals of Santiago connects the maximum limitation period with the “reasonable time”, part of the due process of law, considering the charges against the taxpayer groundless.