APUNTES SOBRE EL TRATAMIENTO JURÍDICO DEL SILENCIO EN EL DERECHO ADMINISTRATIVO Y EN EL DERECHO TRIBUTARIO
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| Nhiều tác giả: | , |
|---|---|
| Định dạng: | artículo original |
| Trạng thái: | Versión publicada |
| Ngày xuất bản: | 2021 |
| Miêu tả: | 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. |
| Quốc gia: | Portal de Revistas UCR |
| Tổ chức giáo dục: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Ngôn ngữ: | Español |
| OAI Identifier: | oai:portal.ucr.ac.cr:article/45945 |
| Truy cập trực tuyến: | https://revistas.ucr.ac.cr/index.php/iusdoctrina/article/view/45945 |
| Từ khóa: | 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. |