Resumen

MASBERNAT, Patricio. RECENT RULINGS ON TAX MATTERS FROM THE COURT OF APPEALS AND THE SUPREME COURT: DECEMBER OF 2009 . Rev. chil. derecho [online]. 2010, vol.37, n.3, pp.565-590. ISSN 0718-3437.  http://dx.doi.org/10.4067/S0718-34372010000300008.

This paper analyzes a group of judicial decisions from the Court of Appeals and the Supreme Court, in matters connected to Tax Law. In them, it is possible to observe the jurisprudential lines, the minority votes, and the matters that normally are debated in Chile. This work tries to make observations about aspects that the judgments normally do not mention, or that are treated poorly. Also, the author attempts to show deficiencies in the argumentation of the judgments for obtaining conclusions.

Palabras clave : judgments; Tax Law; remedy for appeal; nullity.

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