Tax and customs law was the subject addressed during April by the partner of the Legal and Tax/Customs Defense Area at CCL Auditores Consultores and president of the Chilean Institute of Customs Law, for the Primary Rank of the Judiciary.
This week, Francisco Orellana, partner of the Legal and Tax/Customs Defense Area at CCL Auditores Consultores and president of the Chilean Institute of Customs Law, once again delivered the course on Tax and Customs Law within the Continuing Education Program of the Judicial Academy of Chile. He has been teaching this subject for the institution together with attorney Antonio Faúndez Ugalde since 2022.
The participants of this course are members of the Primary Rank of the Judiciary, that is, the President, Justices, Judicial Prosecutors, Clerks, and Secretary of the Supreme Court or the Courts of Appeal, among others.
The general program of the course explained that although “tax and customs matters are, as a rule, handled by specialized courts, the Courts of Appeal are responsible for resolving these matters in second instance and, more broadly, a general understanding of these topics is necessary for resolving certain civil and criminal disputes under the jurisdiction of ordinary courts.” In this sense, “from this perspective, the course provides a general overview of the national tax and customs system, particularly focusing on the changes implemented since 2014, with special attention to the functioning of tax and customs justice, analyzing the main disputes it must resolve and the jurisprudential criteria that have been developed.”
Among the learning outcomes of the two-week program is that participants analyze the structure and nature of the national fiscal system, identify the main tax and customs elements included in the Chilean fiscal regime, and recognize the different stages of the General Claims Procedure before Tax and Customs Courts.
CCL Auditores Consultores congratulates its partner, Francisco Orellana, on this new milestone in his professional and academic career.