Maillard & Cía. is a boutique law firm with origin in the city of Viña del Mar, which since 2014 provides legal advisory services mainly in Viña del Mar and Santiago. We have more than 12 years providing our clients with high technical quality and specialized legal advice, primarily in matters of Tax Law and Corporate Law. Over time, we expanded our services to our clients to include Real Estate, Administrative and Regulatory areas.
What makes us different?
Multidisciplinary Approach
Our team is comprised of a multidisciplinary group of specialist lawyers, accountants, architects, auditors and economists, with experience both in Chile and abroad.
Professional Rigor
Our advisory services and work are characterized by high technical quality, meticulous attention to the details that make a difference, and professional rigor.
Comprehensive Counseling
We are a proactive team committed to our clients. We are passionate about what we do. We seek practical and effective solutions to the problems and challenges our clients face.
Court Rulings
- Pursuant to article 21 of the Tax Code, given the lack of suitable evidence by the claimant Company in the inspection stage, and the jurisdictional instance is not the suitable one according to the law to carry out a new audit of the records requested by the Internal Revenue Service...
- The normative silence on this point -interruption of the statute of limitations by means of a court order- in no way authorizes the support of the hypothesis that a new period of statute of limitations of article 200 of the Tax Code ...
- That, therefore, based on the foregoing, it must be concluded that the draft issued and notified by the Internal Revenue Service corresponds to an administrative act issued in open contravention of the tax law and thus also, in contravention of article 7 of the Constitution and 2 of Law No. 18,575...
