Céspedes, RodrigoRodrigoCéspedesGARCÍA, JAIMEJAIMEGARCÍA2024-10-232024-10-232024-01-01https://investigadores.udd.cl/handle/123456789/1035210.7764/redae.39.172-s2.0-85200811170The 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.American Convention on Human Rightsdue process of lawfair trialinternational human rights lawlegal certaintylimitationsreasonable timeResource Types::text::journal::journal article