{"id":5049,"date":"2021-06-20T01:10:15","date_gmt":"2021-06-20T01:10:15","guid":{"rendered":"https:\/\/a-tributario.cl\/?page_id=5049"},"modified":"2021-06-20T01:29:18","modified_gmt":"2021-06-20T01:29:18","slug":"fallo-abandono-corte-a-stgo-2021-feb","status":"publish","type":"page","link":"https:\/\/a-tributario.cl\/index.php\/fallo-abandono-corte-a-stgo-2021-feb\/","title":{"rendered":"FALLO ABANDONO CORTE A. STGO 2021 FEB"},"content":{"rendered":"[vc_row][vc_column width=\u00bb1\/2″][vc_column_text]

<\/p>\n

\"\"C.A. de Santiago<\/strong>
Santiago, uno de febrero de dos mil veintiuno.<\/strong>
Vistos y teniendo presente:<\/strong><\/h2>\n

<\/p>\n

<\/p>\n

1\u00b0) <\/strong> Que tal como ha sido resuelto por esta Corte, el abandono del procedimiento es una\u00a0<\/strong>instituci\u00f3n que procede en la etapa administrativa del procedimiento de cobro de obligaciones tributarias\u00a0<\/strong>, toda vez que dicha fase constituye el ejercicio de actividad jurisdiccional.<\/h2>\n

<\/p>\n

<\/p>\n

2\u00b0) <\/strong> Que la \u00faltima gesti\u00f3n \u00fatil realizada por las partes para dar curso progresivo a los autos es de fecha veinte de junio de dos mil diecisiete, seg\u00fan consta de fojas 19 y 20 de estas compulsas y, por ello, hasta la fecha en que se interpuso el incidente de abandono de procedimiento, esto es, veintid\u00f3s de julio de dos mil veinte, ha transcurrido en exceso el plazo de tres a\u00f1os, previsto en el art\u00edculo 153 del C\u00f3digo de Procedimiento Civil.<\/h3>\n

<\/p>\n

<\/p>\n

Y, visto, adem\u00e1s lo dispuesto en los art\u00edculos 186 y siguientes del C\u00f3digo de Procedimiento Civil, se revoca la resoluci\u00f3n apelada de treinta y uno de julio de dos mil veinte, escrita a fojas 53 de estas compulsas, y en su lugar, se decide que se acoge el incidente de abandono de procedimiento impetrado por la ejecutada<\/strong>.<\/h3>\n

Devu\u00e9lvase.
N\u00b0Civil-340-2021.<\/strong>
Pronunciado por la Novena Sala de la C.A. de Santiago integrada por los Ministros (as) Fernando Ignacio Carre\u00f1o O., Guillermo E. De La Barra D. y Abogada Integrante Carolina Andrea Coppo D. Santiago, uno de febrero de dos mil veintiuno.
En Santiago, a uno de febrero de dos mil veintiuno, notifiqu\u00e9 en Secretar\u00eda por el Estado Diario la resoluci\u00f3n precedente.<\/h4>\n

FALLO ABANDONO<\/h1>\n

CORTE A. STGO 2021 FEB<\/h1>\n

 <\/p>\n

<\/p>[\/vc_column_text][\/vc_column][vc_column width=\u00bb1\/2″][\/vc_column][\/vc_row]","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column width=\u00bb1\/2″][vc_column_text] C.A. de SantiagoSantiago, uno de febrero de dos mil veintiuno.Vistos y teniendo presente: 1\u00b0) Que tal como ha sido resuelto por esta Corte, el abandono del procedimiento es una\u00a0instituci\u00f3n que procede en la etapa administrativa del procedimiento de cobro de obligaciones tributarias\u00a0, toda vez que dicha fase constituye el ejercicio de actividad jurisdiccional. […]<\/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":{"telephone":"+56950959243"}},"yoast_head":"\nFALLO ABANDONO CORTE A. 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