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LEY-21039_20-OCT-2017<\/a>Descargar<\/a><\/div>\n\n\n

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LEY  21039<\/h1>\n

PERFECCIONA LA JUSTICIA TRIBUTARIA Y ADUANERA<\/h2>\n

Teniendo presente que el H. Congreso Nacional ha dado su aprobaci\u00f3n al siguiente proyecto de ley Proyecto de ley:<\/p>\n

\u00abArt\u00edculo 1.-<\/strong> Introd\u00facense las siguientes modificaciones en la ley N\u00b0 20.322,que Fortalece y Perfecciona la Jurisdicci\u00f3n Tributaria y Aduanera: 1. Agr\u00e9gase en el art\u00edculo 1\u00b0, el siguiente n\u00famero 8\u00b0, nuevo, pasando el actual 8\u00b0 a ser 9\u00b0: \u00ab8\u00b0. Conocer y declarar, a petici\u00f3n de parte, la nulidad de los actos administrativos que sean materia de una reclamaci\u00f3n tributaria o aduanera. Para estos efectos, el vicio deber\u00e1 hacerse presente o alegarse en la reclamaci\u00f3n respectiva. Los vicios de procedimiento o de forma s\u00f3lo afectar\u00e1n la validez del acto administrativo materia del reclamo tributario o aduanero cuando recaigan en alg\u00fan requisito esencial del mismo, sea por su naturaleza o por mandato del ordenamiento jur\u00eddico y generen perjuicio al interesado.\u00bb.<\/p>\n

2. Sustit\u00fayense los incisos segundo y tercero del art\u00edculo 3\u00ba por los siguientes: \u00abCon asiento en la Regi\u00f3n Metropolitana de Santiago, cr\u00e9anse los siguientes Tribunales Tributarios y Aduaneros: Primer, Segundo, Tercer y Cuarto Tribunal, cada uno con un juez y cuyo territorio jurisdiccional ser\u00e1 el correspondiente a la Regi\u00f3n Metropolitana. La distribuci\u00f3n de las causas entre los cuatro tribunales de la Regi\u00f3n Metropolitana se realizar\u00e1 de acuerdo a un procedimiento objetivo y general que deber\u00e1 ser establecido mediante auto acordado por la Corte de Apelaciones de Santiago.\u00bb<\/p>\n

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[vc_row][vc_column width=\u00bb2\/3″][vc_column_text] [\/vc_column_text][vc_column_text] LEY  21039 PERFECCIONA LA JUSTICIA TRIBUTARIA Y ADUANERA Teniendo presente que el H. Congreso Nacional ha dado su aprobaci\u00f3n al siguiente proyecto de ley Proyecto de ley: \u00abArt\u00edculo 1.- Introd\u00facense las siguientes modificaciones en la ley N\u00b0 20.322,que Fortalece y Perfecciona la Jurisdicci\u00f3n Tributaria y Aduanera: 1. Agr\u00e9gase en el art\u00edculo 1\u00b0, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","_joinchat":[]},"yoast_head":"\nLey 21039 - ABOGADO TRIBUTARIO R&R<\/title>\n<meta name=\"description\" content=\"Introd\u00facense modificaciones en la ley N\u00b0 20.322,que Fortalece y Perfecciona la Jurisdicci\u00f3n Tributaria y Aduanera, la nulidad de los actos administrativos\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/a-tributario.cl\/index.php\/ley-21039\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ley 21039 - 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