MARC details
000 -LEADER |
fixed length control field |
01533nam a22002411a 4500 |
001 - CONTROL NUMBER |
control field |
uac |
003 - CONTROL NUMBER IDENTIFIER |
control field |
OSt |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20211021062621.0 |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
fixed length control field |
ta |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
970113s1994 cl frbl 0001 spa 0 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9561010747 |
040 ## - CATALOGING SOURCE |
Original cataloging agency |
uac |
Language of cataloging |
spa |
Transcribing agency |
uac |
Modifying agency |
uac |
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
Edition number |
21 |
Classification number |
343.8304 |
Item number |
R131ss 1994 |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Radovic Schoepen, Angela |
245 10 - TITLE STATEMENT |
Title |
Sistema sancionatorio tributario : |
Remainder of title |
infracciones y delitos / |
Statement of responsibility, etc |
Angela Radovic Schoepen. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
Place of publication, distribution, etc |
Santiago, Chile : |
Name of publisher, distributor, etc |
Editorial Jurídica de Chile, |
Date of publication, distribution, etc |
1994. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
119 p. |
Dimensions |
23 cm. |
505 01 - FORMATTED CONTENTS NOTE |
Formatted contents note |
Aspectos generales en relación a ciertos conceptos jurídico-tributarios -- Normas constitucionales con la actividad económica del estado -- Potestad tributaria -- De las infracciones -- Bien jurídico protegido por la sanción tributaria -- Naturaleza del ilícito tributario -- Ilícito tributario e ilícito penal -- Infracciones tributarias administrativas y delitos tributarios -- Delitos tributarios tipificados en el art. 97 del código tributario -- Estadística relativa a delitos tributarios en Chile -- De las sanciones tributarias -- Naturaleza de las sanciones -- Órganos competentes en la imposición y graduación de las sanciones tributarias. Órganos jurisdiccionales y administrativos -- Sujeto pasivo -- Determinación de las penas |
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 |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
Dewey Decimal Classification |
Koha item type |
LIBRO |