MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01651nam a2200277 a 4500 |
| 001 - CONTROL NUMBER |
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| control field |
UAC |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20211021062608.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
041212s1997 cl a frb 001 0 spa |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
UAC |
| Transcribing agency |
UAC |
| Language of cataloging |
spa |
| Modifying agency |
UAC |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
s-cl--- |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Edition number |
21 |
| Classification number |
343.8304 |
| Item number |
V857dt 1997 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (OCLC) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
KHF4613 |
| Local cutter number (OCLC) ; Book number/undivided call number, CALL (RLIN) |
.P39 2001 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Viveros Varela, Marcela Paz |
| 245 10 - TITLE STATEMENT |
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| Title |
Delito tributario : |
| Remainder of title |
análisis jurídico, doctrina, jurisprudencia / |
| Statement of responsibility, etc |
Marcela Paz Viveros V., Edmundo M. Ramírez Ch. |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
1. ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
Santiago, Chile : |
| Name of publisher, distributor, etc |
Ediciones Jurídicas Congreso, |
| Date of publication, distribution, etc |
1997. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
303 p. : |
| Other physical details |
ill. ; |
| Dimensions |
25 cm. |
| 505 01 - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Teoría del delito tributario -- El delito tributario -- Naturaleza jurídica de la infracción tributaria -- Elementos del delito tributario -- La culpabilidad -- El error -- Los delitos tributarios en nuestro ordenamiento legal -- Aspectos generales acerca del proceso criminal tributario -- Algunas situaciones preprocesales de importancia -- Aspectos procesales que caracterizan el proceso penal tributario y lo diferencian del proceso penal común -- Evasión tributaria -- Delitos tributarios contemplados en nuestro ordenamiento legal -- Análisis de los delitos tributarios contenidos en el artículo 97 del código tributario -- La penalidad en el delito tributario -- Evasión y delitos tributarios enfoque estadístico |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Derecho tributario |
| Geographic subdivision |
Chile |
| Form subdivision |
Publicaciones periódicas |
| Source of heading or term |
|
| 9 (RLIN) |
1039 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Delitos tributarios |
| Geographic subdivision |
Chile |
| Source of heading or term |
|
| 9 (RLIN) |
1083 |
| 690 #7 - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) |
|---|
| Source of heading or term |
UAC |
| Topical term or geographic name as entry element |
Area de Humanidades, Ciencias Jurídicas y Sociales |
| 9 (RLIN) |
546 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ramírez Ch., Edmundo M. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
LIBRO |