APUNTES SOBRE EL TRATAMIENTO JURÍDICO DEL SILENCIO EN EL DERECHO ADMINISTRATIVO Y EN EL DERECHO TRIBUTARIO
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| Autores: | , |
|---|---|
| Formato: | artículo original |
| Estado: | Versión publicada |
| Fecha de Publicación: | 2021 |
| Descripción: | The present article focuses on the study of the legal treatment of silence. Placing its background in Roman and Canon Law, it is possible to understand how its nature and purpose end up being shaped in Administrative Law. Once its main characteristics have been addressed, this work proceeds to determine how this concept operates in Tax Law, in which it has very specific particularities. |
| País: | Portal de Revistas UCR |
| Institución: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Lenguaje: | Español |
| OAI Identifier: | oai:portal.ucr.ac.cr:article/45945 |
| Acceso en línea: | https://revistas.ucr.ac.cr/index.php/iusdoctrina/article/view/45945 |
| Access Level: | acceso abierto |
| Palabra clave: | Silence. Positive silence. Negative silence. Administrative Inactivity. Tax consultation. Tax inquiry. Presumptive act. Silencio. Silencio positivo. Silencio negativo. Inactividad administrativa. Consulta tributaria. Petición tributaria. Acto presunto. |