Abstract
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.
Comments
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Copyright (c) 2021 Luis Felipe Rodríguez Vargas, Luis Alejandro Segura Sánchez
Downloads
Download data is not yet available.