APUNTES SOBRE EL TRATAMIENTO JURÍDICO DEL SILENCIO EN EL DERECHO ADMINISTRATIVO Y EN EL DERECHO TRIBUTARIO
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Συγγραφείς: | , |
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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. |