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The Public Law Journal of the Universidad de Chile invites national and foreign authors to participate in the next issue of the Journal, corresponding to the second semester of 2024.
Articles must conform to the editorial guidelines, which can be found at: https://revistaderechopublico.uchile.cl/index.php/RDPU/about/submissions
The papers are subjected to a blind peer review process.
Analysis of the question of unconstitutional frem the judgment of the Constitutional Court
Abstract
This paper presents the question of unconstitutionality, from the analysis of the Constitutional Court ruling handed down in Article 116 of the Tax Code, which allowed the directors of the Internal Revenue Service an official delegate to the judicial function that legally belonged. This is how, we present a previous history of the case and the applicable legal framework, and then delve into the arguments of the main paragraphs of that judgment, with special emphasis on the principles invoked, its effects and legal problems arising from it, referring existing solutions in comparative law and the administrative authority to impose penalties, to end with some ideas by way of conclusion
