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

 

Αποθηκεύτηκε σε:
Λεπτομέρειες βιβλιογραφικής εγγραφής
Συγγραφείς: Rodríguez Vargas, Luis Felipe, Segura Sánchez, Luis Alejandro
Μορφή: artículo original
Κατάσταση:Versión publicada
Ημερομηνία έκδοσης:2021
Περιγραφή: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.
Χώρα:Portal de Revistas UCR
Ίδρυμα:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Γλώσσα:Español
OAI Identifier:oai:portal.ucr.ac.cr:article/45945
Διαθέσιμο Online:https://revistas.ucr.ac.cr/index.php/iusdoctrina/article/view/45945
Λέξη-Κλειδί :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.