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

 

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Библиографические подробности
Авторы: Rodríguez Vargas, Luis Felipe, Segura Sánchez, Luis Alejandro
Формат: artículo original
Статус:Versión publicada
Дата публикации:2021
Описание: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.
Страна:Portal de Revistas UCR
Институт:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Язык:Español
OAI Identifier:oai:portal.ucr.ac.cr:article/45945
Online-ссылка:https://revistas.ucr.ac.cr/index.php/iusdoctrina/article/view/45945
Ключевое слово: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.