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

 

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Autors: Rodríguez Vargas, Luis Felipe, Segura Sánchez, Luis Alejandro
Format: artículo original
Estat:Versión publicada
Data de publicació:2021
Descripció: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.
Pais:Portal de Revistas UCR
Institution:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Idioma:Español
OAI Identifier:oai:portal.ucr.ac.cr:article/45945
Accés en línia:https://revistas.ucr.ac.cr/index.php/iusdoctrina/article/view/45945
Paraula clau: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.