El silencio de la Administración Tributaria
DOI:
https://doi.org/10.5377/encuentro.v0i57.4031Abstract
El presente artículo gira en torno a la obligación que tienen las autoridades administrativas de resolver las peticiones y reclamos de los particulares y de comunicar lo resuelto dentro del término legal. Al respecto analiza los efectos del silencio administrativo positivo y del silencio administrativo negativo.
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