APUNTES SOBRE EL TRATAMIENTO JURÍDICO DEL SILENCIO EN EL DERECHO ADMINISTRATIVO Y EN EL DERECHO TRIBUTARIO
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| المؤلفون: | , |
|---|---|
| التنسيق: | artículo original |
| الحالة: | Versión publicada |
| تاريخ النشر: | 2021 |
| الوصف: | 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. |
| البلد: | Portal de Revistas UCR |
| المؤسسة: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| اللغة: | Español |
| OAI Identifier: | oai:portal.ucr.ac.cr:article/45945 |
| الوصول للمادة أونلاين: | https://revistas.ucr.ac.cr/index.php/iusdoctrina/article/view/45945 |
| كلمة مفتاحية: | 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. |