APUNTES SOBRE EL TRATAMIENTO JURÍDICO DEL SILENCIO EN EL DERECHO ADMINISTRATIVO Y EN EL DERECHO TRIBUTARIO

 

Shranjeno v:
Bibliografske podrobnosti
Autores: Rodríguez Vargas, Luis Felipe, Segura Sánchez, Luis Alejandro
Format: artículo original
Status:Versión publicada
Fecha de Publicación:2021
Opis: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
Institucija:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Jezik:Español
OAI Identifier:oai:portal.ucr.ac.cr:article/45945
Online dostop:https://revistas.ucr.ac.cr/index.php/iusdoctrina/article/view/45945
Ključna beseda: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.