The special protection to the Tax and Customs Court for violation of the rights referred to in items 21, 22 and 24 of article 19 of the Constitution of the Republic

Authors

  • Paulino Varas Alfonso Universidad de Chile

Abstract

This paper aims to show the characteristics of special protection to the Tax and Customs Court for violation of the rights referred to in numbers 21,22 and 24 of Article 19 of the Constitution, in that both Article 156 of the Tax Code and Article 129 L of the Customs Ordinance provides that the judge’s tax and customs “will contain all the measures that the court deems necessary to restore the rule of law and ensure the due protection, without prejudice to any other rights it may assert before the relevant courts or authority “, ie, the same objectives set out in Article 20 in respect of legal claims or constitutional protection. How to count also the deadline for filing, the origin of the injunction and the evaluation of evidence according to the rules of sound criticism are identical to the provisions of the Agreed Order of Protection. 

Keywords:

Amparo, Tax and Customs Court, Protection action