A Guide to Uruguay’s Legal System and Research
by Pablo Sandonato de Leon
Pablo Sandonato de Leon is Associate Professor in Public International Law at the Law Schools of the Catholic University of Uruguay Dámaso Antonio Larrañaga, and of the University of Montevideo, Professor in Public International Law in the General and Technical Staff Course of the Naval War School, High Command, Ministry of National Defence. He has a degree in Law from the Catholic University of Uruguay and a Master’s degree in International Relations from the School of Political Science of the University of Bologna (Italy). He is a member of the “International Law Association” and of the “American Society of International Law”. He is currently a candidate for the Master in International Studies degree at the Graduate Institute of International Studies, Geneva.
Published September/October 2007
Read the Update!
Table of Contents
GENERAL AND COUNTRY INFORMATION
Codification and decodification of the Law
Applicability of International Law in Uruguay
Conflict of Laws (Private International Law)
CITIZENSHIP AND STATUS OF FOREIGNERS
Consortia
Foreign Companies in Uruguay
INTELLECTUAL AND PROPERTY RIGHTS
International Regulations Ratified by Uruguay
LABOUR AND SOCIAL SECURITY LAW
Business Activities Income Tax (IRAE for its acronym in Spanish)
Specific Internal Tax (IMESI for its acronym in Spanish)
THE PRACTICE OF LAW IN URUGUAY
GENERAL AND COUNTRY INFORMATION
General Information
Full local name: “República Oriental del Uruguay”
English full name: Oriental Republic of Uruguay, or Eastern Republic of Uruguay
Short form: Uruguay
Independence: October 28th 1828 (official celebration: August 25th 1825).
Geographical location: South, Southeast of the American continent, South American subcontinent, latitude 30º – 35º South and longitude 53º – 68º West.
Area: 176,215 square kilometres.
Population: 3,241,003 (2004).
Official language: Spanish
Capital City: Montevideo (pop. 1,325,968; 2004)
Membership in International Organizations: ALADI, CSN, FAO, G-77, IADB, IAEA, IBRD, ICAO, ICC, IFAD, IFC, IFRCRCS, IHO, ILO, IMF, IMO, INTERPOL, IOM, IPU, ISO, ITU, MERCOSUR, MIGA, OAS, OPANAL, OPCW, PCA, PUASP, UN, UNCTAD, UNESCO, UNFICYP, UNIDO, UNOCI, UNWTO, UPU, WCO, WHO, WIPO, WMO, WTO.
Country Information
Uruguay is located in a strategic geographical area in the region, it is a buffer state between Brazil and Argentina and a gateway to the basins of the River Plate and the River Parana. Its population has a high literacy rate and there is a large urban middle class. Income distribution is relatively even, infrastructure is good, and telecommunications are well-developed. There is an adequate and dependable juridical framework. Regarding governance and governability, Uruguay is known in the region for its political and economical stability. It is a market-oriented economy in which the state still plays an important role.
Uruguay is a major destination for regional and extra-regional investment, and provides market opportunities in information technology, telecommunications equipment and chemicals. Major infrastructure projects in the pipeline are: the Paraná-Paraguay River Transportation System, energy projects (combined power plant, transmission, wind), railway rehabilitation, a new airport terminal, port projects and cellulose and wood chipping plants.
At a diplomatic level, Montevideo hosts the headquarters of a number of regional international organizations: the Secretariat and the Permanent Representatives Commission, both organs of MERCOSUR; the Latin American Integration Association (ALADI for its Spanish acronym, created at Montevideo in 1980); the Postal Union of the Americas, Spain and Portugal (UPAEP); and the Inter-American Children’s Institute, a subsidiary organ of the Organization of American States.
Uruguay is ranked second in Transparency International’s Corruption Perception Index in Latin America, second only to Chile, and 28th globally[1].
Frontiers
To the North and Northeast: with the Federal Republic of Brazil; to the East: with the Argentine Republic; to the South-Southwest: with the River Plate and the Atlantic Ocean
Form of Government
Semi-Presidential, Proportional, Representative Republic.
Administrative Divisions
19 departments [“departamentos” (pl.) “departamento” (sing.)]: Artigas, Canelones, Cerro Largo, Colonia, Durazno, Flores, Florida, Lavalleja, Maldonado, Montevideo, Paysandú, Río Negro, Rivera, Rocha, Salto, San José, Soriano, Tacuarembó, Treinta y Tres.
Institutional Background
Rule of Law and democratic values are a constant in the civic life of the country, with exceptions in the late 19th Century and between 1972 and 1985.
The President and Vice-President of the Republic are elected by direct, universal and secret ballot, as are the legislators, both national (in a bi-cameral system of Senators and Representatives, the latter also known as “Diputados”) and departmental, and the departmental executive branch (“Intendente Municipal”). The legislative branch, in a joint session of both Chambers (General Assembly) elects citizens to constitute the jurisdictional organs: namely, for judicial justice (the Supreme Court of Justice), for electoral justice (the Electoral Court), and for administrative justice (Contentious Administrative Court); all of whom are known as “Ministers”. It also elects the members of the disbursements and payments external control organ (Court of Audit).
The President of the Republic is elected for a period of five years, non-renewable consecutively. According to most received constitutional doctrine, the President is only the Chief of State; while the office of Chief of Government corresponds to the President acting in Cabinet (with his Ministers). The President acting with one or more Ministers, or with the entire Cabinet depending on the issue, constitutes the Executive Branch. It is said that Uruguay’s system is not entirely presidential because, even though the President elects his Ministers freely (according to the Constitution), he can only do so from amongst citizens who, through Parliamentary support, are assured of their permanence in office. State Ministers can be censured by Parliament.
The Legislative Branch is composed of three organs: the Chamber (House) of Senators, the Chamber (House) of Representatives and the General Assembly (both Houses in joint session). Members of this branch are also elected by universal and secret ballot by means of an integrated system of proportional representation (albeit in a weakened version). The Vice-President of the Republic is President of the Senate, which has thirty-one members. The House of Representatives has ninety-nine members.
As a remnant of early and mid-twentieth century state interventionism, the state is still engaged in commerce and industry, acting through autonomous entities and decentralized services, which have varying degrees of independence from the Executive Branch.
Territorial Administration
Territorial administration is decentralized and carried out in 19 Departments, each of which has its own non-autonomous executive branch (the executive authority is the Mayor, or Governor, known as the Intendente) and legislative branch (Departmental Council). The Departmental Council is composed of thirty-one honorary members (councillors), who pass regulations which are legally binding within the territory of the department. The Council must approve the departmental budget (that is, the budget proposed by the Council itself and the Executive Authority).
The national budget is five-yearly, with yearly balances and indispensable adjustments. The initiative in budgetary issues is the exclusive responsibility of the Executive Branch, except in the cases of the controlling organs and the decentralized services and autonomous entities.
General Background
The Uruguayan juridical system comprises a code of Civil Law based on the Spanish legal system, since Uruguay’s territory was once part of the Kingdom of the Indies, whose sovereign was the King of Spain.
The current Constitution was approved in 1967 (with amendments in 1989, 1994, 1996 and 2004). It establishes that laws should be written and passed by Parliament and enacted by the President of the Republic.
Uruguay has adopted the Civil Law system; however, sentences issued by jurisdictional justice (Courts of the first instance, Higher Courts and the Supreme Court of Justice), are used as a guide in subsequent trials; although they are not binding (do not constitute a legal precedent).
In issues pertaining to property rights and their guarantees, secured interests in property and contracts are recognized and enforced. Mortgages exist, and there is a recognized and reliable system of recording such securities. Uruguay’s legal system protects the acquisition and disposition of all property, including land, buildings, and mortgages. Nevertheless, execution of guarantees is usually a slow process.
Sources of Law
The only two sources of Law in Uruguay are the Constitution and the Law. Juridical custom is only a source of law when the law expressly refers to it, and general legal principles are only used as instruments of interpretation.
The structure of the Uruguayan juridical system is strongly pyramidal in shape, with the Constitution at the apex. Below the Constitution is the Law (and Departmental Council decrees—departmental legislative acts which are binding within their territory—the decrees of the Executive Branch, Ministerial Resolutions, etc.)
The Law and its Procedures
Bills may originate amongst the citizens (by means of a popular initiative, both for the passing or the repeal of a law), in the Legislative Branch (in any of the two Houses of Parliament) or in the Executive Branch. However, legislative initiatives in matters related to the budget, public expenditure, tax exemptions, and minimum wages are the exclusive prerogative of the Executive Branch (in its capacity as leader of the State’s economic policy), as are bills which are declared urgent.
In every case, Bills must be considered and passed by both Houses. Thus, a Bill passed by one of the Houses must be sent to the other, but if the latter fails to pass it and rejects it, the Bill will not be approved and may not be submitted again during the same year’s session. On the other hand, if the House receiving the Bill should only have observations or addenda to include, the Bill is returned to the originating House which, if it accepts the observations or addenda, will communicate this fact to the other House and send the Bill directly to the Executive Branch so that the process may continue. However, if the originating House does not accept the observations or addenda and insists upon the original Bill, an assembly of both Houses may be requested (General Assembly), which will reach a decision, by a majority of two-thirds of the votes, passing one of the two Bills or drafting a new one.
Once a Bill is passed by both Houses, it is sent to the Executive Branch to be enacted and published. However, if the Executive Branch should have objections or observations, in total or in part (veto), the Bill must be returned with the objections or observations to the General Assembly, within a peremptory term of ten days. The General Assembly is convened and must decide, by a majority of three fifths of the members present in each of the Houses, whether to accept the Executive Branch’s modifications, or to reject them, maintaining the Bill which was previously passed. If, after thirty days, the General Assembly has not expressly rejected the modifications, they will be taken as approved. On the other hand, if the assembled Houses reject the Bill returned by the Executive Branch, it will not be passed and may not be submitted again during the year’s session. If, however, the Executive Branch’s modifications are reconsidered, the Assembly will vote nominally, for aye or for nay, and each voter’s vote and justification is published in the press.
Interpretation of the Law
The interpretation of the Law is regulated by the Preliminary Chapter of the Civil Code. The established method is referred to in doctrine as the “logical-systematic” method and consists of interpreting the text and context of a law, avoiding abstract results which may not be just. Thus, if the letter of the law is clear, it must be applied: “the literal meaning of a law may not be ignored, under the pretext of consulting its spirit”. On the other hand, if the literal meaning of a law is not clear, the intention or spirit of the law, as clearly manifested by the law itself, or by reliable records of its application, may be invoked. The historical method is, therefore, only auxiliary.
Codification and decodification of the Law
National legislation is heavily decodified, in spite of the existence of ten Codes: Civil, Commercial, Criminal, Civil Procedures and Criminal Procedures, Mining, Water, Rural and Tax. The Civil Code was passed in 1867, the Commercial Code in 1865 and the Criminal Code, in 1934. The remaining Codes are more recent but in every case, are evidently outdated, with the sole exception of the General Procedural Code, of 1988, which has been used as a model for procedural codes in various Latin American countries.
There are at present innumerable laws which expressly or tacitly modify the regulations contained in the codes and which generate practical difficulties for those who must apply the law, and students. The problem is also invested with systemic significance, in view of the general obsolescence of juridical institutions which are somewhat anachronic and others which lack regulation, in particular taking into account the advances of science and technology in the last few decades.
The phenomenon of decodification in Uruguayan Law has not been fully taken into account by national doctrine, but it is a serious problem, which requires attention.
The Resolution of Conflicts
In Uruguay, juridical controversy may be resolved in one of two ways (except where the law states otherwise): judicially or extra-judicially. The first consists of applying to the Judicial Branch’s institutions; the second, to the institutions of conciliation and arbitration existing in Uruguay or abroad. The Uruguayan Stock Market has a Conciliation and Arbitration Centre; which also officiates as an International Court of Arbitration for the MERCOSUR.
Legislation in Uruguay establishes a procedure for arbitrating tribunals (Articles 472 to 507 of the General Procedural Code). International arbitration tribunals may be guided by Uruguayan law or by foreign law, without distinction. Legislation recognizes the full effectiveness of foreign findings and sentences, which are submitted to exequatur procedure for their enforcement. The possibility is also established enabling national judicial institutions to suggest cautionary measures before an arbitral award is approved.
Uruguay is party to several of the principal international agreements regarding international arbitration, such as the Obligatory General Arbitration Treaty, of 1922; the New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards, of 1958; the Convention on the Settlement of Investment Disputes between States and Nationals of other States, of 1965; the Inter-American Convention on International Commercial Arbitration, of 1975; the Inter-American Convention on Extraterritorial Validity of Foreign Judgments and Arbitral Awards, of 1979; the MERCOSUR Convention on International Commercial Arbitration, of 1998; the MERCOSUR-Chile-Bolivia Convention on International Commercial Arbitration, of 1998.
Applicability of International Law in Uruguay
The negotiation, signing (of assent or adherence) and ratification of treaties is the responsibility of the Executive Branch, in its capacity as the conductor of Uruguay’s foreign policy. Once a treaty is signed, the Executive Branch sends it to the Legislative Branch for approval. In Uruguay, this is effected by means of a law, in both the formal sense (the same process is followed as in the case of a regular law) and the material sense (the text of the law which approves a treaty usually uses the following terms: Aprúebase el tratado….. sucrito por la República el…, that is, “the treaty… is hereby approved… subscribed by the Republic on…”). The only formal difference regarding other types of law is that the Legislative Branch may only pass or reject the treaty; it may not, obviously, introduce modifications or amendments. Once the text has been approved, it is sent to the Executive Branch, who now has a double task: as a law, it must be enacted (and ordered to be enforced within the national territory) and published (in the official Gazette). However, as a treaty, the Executive Branch is also responsible for depositing the instrument of ratification, a procedure carried out by the Ministry of Foreign Affairs.
The approval of a treaty by means of a law generates a problem concerning the hierarchy of the treaty within the legal system, since the Constitution lacks any express or tacit reference to the subject. Doctrine is not in agreement in this matter and jurisprudence very rarely expresses an opinion on international treaties and, when it does, it refers to the laws which approve them. It may be seen that Uruguay is an extremely dualistic country.
There is a problem regarding the method of interpretation of treaties, which has not been taken into account by jurisprudence, although it has, however, been considered by Uruguayan internationalist doctrine. As each treaty is also a law, a judge could interpret it in accordance with the procedures laid down for the interpretation of laws; on the other hand, as it is also a treaty, it must be interpreted according to the provisions of the Vienna Convention on the Law of Treaties (which is also in force in Uruguay as a law). Furthermore, as the text of a treaty is legally binding, due to its nature as a law, it could be modified internally by a subsequent law (“lex posterior derogat legi priori”). All this could generate, in our view, different and irreconcilable interpretations (due to the lack of provision as regards the hierarchy of international treaties) or a regulatory conflict, with the consequent danger of incurring international liability.
Conflict of Laws (Private International Law)
The Uruguayan juridical system provides a series of solutions regarding Private International Law, or the conflict of laws, established in the Appendix to the Civil Code, and in the Treaties on Private International Law of Montevideo, of 1889 and 1940, both still current. Regulations in this matter are of “ordre publique”, and thus may not be modified by agreement of the parties.
It is also established that in Uruguay, “in no case, [shall] foreign laws which manifestly contravene the essential principles of international public order on which the Republic bases its juridical individuality” be enforced (an expression which doctrine has used to define the concept of “public order” in the matter of conflicting laws).
The solutions are:
The status and capacity of persons are determined in accordance with the law obtaining in their place of residence.
The existence and capacity of legal persons are determined in accordance with the law obtaining in the State in which they have been recognized as such. However, when carrying out the habitual actions included in the specific objectives of the institution, within the national territory, conditions established by our laws will be respected.
The capacity of persons to enter into a marriage contract; the form, existence and validity of the matrimonial act, are determined by the law obtaining in the location where the marriage takes place.
Personal relations between spouses, separation and divorce, and relations between parents and children, are determined in accordance with the law obtaining in the place of residence of the married couple.
In matters pertaining to ownership of assets in a marriage, the law which obtains is that of the State of the first place of residence of the married couple, in every aspect which is not against the law of the place where the assets are located, as regards issues of a strictly real nature.
As regards assets, whatever their nature, the quality, ownership, absolute or relative transference, and all real legal transactions to which they are susceptible, are governed exclusively by the law of the location in which they are found.
Juridical acts, as regards their existence, nature, validity and effect, are governed by the law of the place of enforcement.
The law of the location of inherited assets, at the time of death of the person whose assets are inherited, governs all matters pertaining to legitimate or testamentary inheritance.
In trials arising from international juridical relationships, judges in the State whose Law governs such relationships are competent to find. In the case of personal patrimonial suits, they may also be tried, at the request of the plaintiff, before a judge in the country in which the defendant resides.
Procedural forms are governed by the law of the locality where the trial takes place.
Justice in Uruguay is centralized in the Judicial Branch, which has national authority; that is, there are no autonomous judicial institutions within each department or city.
The Judicial Branch is organized on the basis of its independence with respect to the other governing branches in the State, and of the functional independence of the judicial institutions which compose it. That is, there is no functional hierarchy between the various institutions of the Judicial Branch, in the exercise of the jurisdictional function. In its administrative activities, however, all institutions and offices of the Judicial Branch are subject to the authority of the Supreme Court of Justice.
The institutions of jurisdictional justice in Uruguay are: the Supreme Court of Justice, the Courts of Appeal, District Courts (Juzgados Letrados), Peace Courts (Juzgados de Paz) and Rural Courts (Juzgados Rurales).
The Supreme Court of Justice
The Constitution establishes that the responsibilities of the SCJ (Supreme Court of Justice) are:
i) To judge all offenders against the Constitution; to intervene in matters regarding the Rights of Persons; in admiralty cases; in matters related to treaties, pacts and agreements with other States; to find in cases involving accredited diplomats in the Republic, in cases established by International Law;
ii) To declare the unconstitutionality of laws—whenever a law, or a regulation which is legally binding, must be applied. A favourable pronouncement in answer to a petition (put forward by any person who considers himself injured in his direct, personal and legitimate interest—by way of action, or exception, or ex officio) results in the inapplicability of the regulation in the specific case;
iii) To find in cassation appeals relating to criminal issues and non-criminal issues, lodged against sentences passed in the second instance by the Courts of Appeals, as well as by District Courts of the first instance, based on the existence of a violation or erroneous application of a legal regulation, either with regard to its subject matter or to its form;
iv) To find in appeals for review in criminal and non-criminal issues (an appeal for review is an extraordinary means of impeachment used—in the face of a sentence passed with the authority of a matter which has been tried—in order to exercise certain grounds for exception expressly established by the law, with the object of obtaining the reversal of the impeached decision);
v) To protect departmental autonomy (of mayors—“Intendentes”—or Departmental Councils);
vi) To settle disputes of jurisdiction between two or more tribunals of the Judicial Branch;
vii) To pay annual visits to prison establishments, exercising the power of pardon (which extinguishes the crime).
The SCJ is composed of five judges, elected by the General Assembly with a majority of two thirds of the votes of the total number of members.
Courts of Appeal
The Courts of Appeal find, in the second instance, in appeals lodged against sentences of the first instance passed by District Courts in the respective areas. The Courts of Appeal are specialized according to subject matter; at present there are Courts of Appeal in the following areas: Civil, Family, Labour and Criminal.
Courts
The Court is the basic jurisdictional unit; the difference between a Court and the Courts of Appeal being that the Courts find in the first instance and are individual, whereas the Courts of Appeal find in the second instance and are composed of a tribunal (three members). Courts may be of three types: District, Peace and Rural.
District Courts (“Juzgado Letrado”)
District Courts are of two kinds: District Courts of First Instance, with territorial jurisdiction within the department of Montevideo, and District Courts of First Instance in the Interior, with jurisdiction in departments other than Montevideo (in Uruguay, the area beyond the capital city of Montevideo is known as the “interior” of the country).
District Courts of First Instance
Although their full name includes the term “of First Instance”, this is a redundancy, as, in fact, there are no District Courts of Second Instance. Furthermore, District Courts of First Instance act as appeal courts for Peace Courts, so the name is not entirely apt.
Specialization of the District Courts, according to subject matter, is as follows:
Criminal District Courts of First Instance: find in all stages in the first instance of the criminal procedure (instruction, summary proceedings and plenary proceedings).
Civil District Courts of First Instance: find in the first instance in all matters of contentious, civil, commercial and property jurisdiction, which do not involve other judges. They also find in the second and last instance (there is no third instance in Uruguay), in appeals against sentences passed by Departmental Justices of the Peace, in the capital city.
Labour District Courts of First Instance: find in the first instance in matters originating in labour conflicts involving individuals.
Customs District Courts of First Instance: have jurisdiction over contentious matters related to customs (violations of customs legislation: differences, fraud and contraband), as well as abandoned merchandise and tax violations.
Juvenile District Courts of First Instance: find in all preventive, educational and corrective procedures originated by anti-social acts committed by minors and the situations of abandonment in which they may be found.
Family District Courts: find, in the first instance in matters pertaining to the name, civil status and capacity of individuals and to personal and patrimonial relationships between members of legitimate and natural families. These matters are:
Claims and pleas with regard to legitimate and natural filial relationships and to civil status; actions related to marriage and the situation of spouses; legal separations, divorce, marriage annulments, alimony or maintenance payments and visiting rights; guardianship, tutelage, administration of children’s assets; suspension, limitation, loss and restitution of parental authority; emancipation, coming of age rights and permission to make use of assets; adoption and legitimization through adoption; declarations of incapacity, guardianship and absence; matrimonial assets system; inheritance procedures; and personal or patrimonial matters arising from concubinage.
Contentious Administrative District Courts of First Instance: find in all contentious administrative matters related to patrimonial reparation, in which a public legal person connected to the State is a defendant in a process of expropriation; in appeals on the grounds of unconstitutionality (in the case of actions, events or omissions incurred by State officials), and in the second instance, in sentences passed by Departmental Justices of the Peace in Montevideo, in matters within their material jurisdiction.
Bankruptcy District Courts: find in the first instance in all proceedings involving creditors and debtors: civil meetings of creditors, deeds of composition, corporate moratoria, bankruptcy and compulsory liquidations, within the department of Montevideo.
District Courts of First Instance in the Interior
Their territorial jurisdiction is in the departments in the interior of the country (outside of Montevideo), whereas their material jurisdiction comprises various matters: criminal, labour and customs; and in civil matters, commerce, property, family and minors. They also find in the second and final instance in appeals originating against sentences passed by the Peace Courts within their territorial jurisdiction.
Peace Courts (“Juzgado de Paz”)
As in the case of the District Courts, Peace Courts are of four types, and their jurisdiction is distributed according to two criteria: territorial and monetary.
Departmental Peace Courts in the Capital
These Courts find in non-contentious judicial matters, which are outside the orbit of Family District Courts, whatever the monetary sum involved. Also within their jurisdiction are contentious matters; civil, commercial and of property when the monetary sum involved does not exceed a fixed amount which is determined annually (in 2007; approx. USD 7,000).
Offence and Misdemeanour Courts: find in a single instance in cases which arise from offences committed within the department of Montevideo; however, their involvement in forensic procedures is minimal.
Departmental Peace Courts in the Interior
Their territorial jurisdiction is limited to the department in the interior of the country in which they are located. In material terms they find: in the first instance in contentious matters, civil, commercial and relating to property, involving monetary sums not exceeding an amount fixed annually (in 2007; approx. USD 3,800 or 1,700, depending on the case); in voluntary jurisdiction; non-contentious jurisdictional actions, whatever the sum involved.
Peace Courts in Cities, Towns or Villages in the Interior
These Courts find in single instance in contentious matters, civil, commercial and relating to property, involving monetary sums not exceeding an amount fixed annually (in 2007; approx. USD 1,700); and in the first instance, in matters involving sums exceeding that amount but not exceeding an amount fixed annually (in 2007; approx. USD 3,800).
Rural Peace Courts
These Courts find, in the first instance, in civil, commercial and property suits involving monetary sums not exceeding an amount fixed annually (in 2007; approx. USD 1,700).
CITIZENSHIP AND STATUS OF FOREIGNERS
Citizenship
Citizens of Uruguay (known as “Orientales” from the country’s official name, República Oriental del Uruguay) may be natural or legal citizens.
Natural citizens are:
i) every man and woman born within the territory of the Republic, and;
ii) children of an Uruguayan mother or father, whatever their place of birth, if they become residents in the country and register at the Civil Registry Office.
Citizenship does not extend jure sanguinis beyond the first generation. That is, the children of the persons described in (ii) do not transmit Uruguayan citizenship to their children, according to legislation regarding nationality and citizenship.
The phrase “become residents in the country” is understood to imply the carrying out of actions which make the individual’s intention in this regard unequivocally manifest; such as, for example, remaining in the country for over a year; renting, promising to acquire or acquiring real estate in order to reside in it; installing a place of business or industry, becoming employed in the public or private sector, or “other similar actions which provide evidence of intention”.
Legal citizenship may be requested by any person who:
i) shows evidence of good conduct, has established a family within the Republic; owns a certain amount of capital or a property in the country or practises a science, art or industry; and has been a habitual resident in the Republic for three years; or
ii) shows evidence of good conduct, has no family in the Republic, but some other of the qualities mentioned above, and has been a habitual resident in the country for five years.
In addition to the above conditions, it is required that the foreigner:
i) should be free of physical or mental handicaps which may prevent him or her from acting freely and reflexively;
ii) should not be legally prosecuted for any criminal case which may derive in a sentence of more than two years;
iii) should be over 18 years of age;
iv) should not have been sentenced for a crime, to banishment or disqualification from the exercise of political rights;
v) should not habitually engage in morally reprehensible activities;
vi) should not belong to social or political organizations which, by means of violence or propaganda inciting to violence, tend to destroy the basic foundation of nationality.
The rights inherent to legal citizenship, in the cases described in (i) and (ii), may not be exercised until three years have lapsed since the citizenship was granted. The existence of any of the reasons for suspension referred to in Article 80, will be an obstacle to granting citizenship.
However, the General Assembly may, notwithstanding, grant special grace and favour citizenship, when an individual’s notable services or significant merits should so warrant.
There is no provision for jure matrimonii citizenship in Uruguay.
Status of Foreigners
Entry to Uruguay is free, and there are no prior permits, invitations, visas (in most cases), nor vaccinations required. Foreigners arriving in Uruguay may remain for 90 days, without paid employment. This may be extended to a further 90 days at the request of the interested party.
Only citizens of the following countries require a visa to enter Uruguay: Albania, Armenia, China, Egypt, Guyana, India, Morocco and Russia.
There is no discrimination in law or in fact between nationals and foreigners, except as regards the exercise of political rights and those rights which are inherent to nationality, such as employment in the civil service.
Corporations and Companies enjoy ipso facto legal personality and are incorporated by contract, either by natural persons or moral entities, domestic or foreign, with the object of pursuing a trade or commercial activity and the participation in the earnings and the assumption of debts. There are seven types of corporation.
Partnerships
These are Limited Liability Companies whose capital is divided into quotas of participation of equal value. They are cumulative, indivisible and non-negotiable. Partners’ liability is limited to the amount of their participation. The number of partners cannot exceed 50, and its authorized capital has a minimum and a maximum determined each year by the government’s Executive Branch. The maximum is equivalent to the legally established minimum initial capital for corporations. Partnerships are managed and represented by one or more persons, either partners or not.
Corporations (Public Limited Companies)
Their capital is represented by shares, which can be presented as negotiable shares, and which represent an undefined proportional share of authorized stock. Shares are commercial documents representing shareholders’ participation in a corporation, their rights and obligations. Shareholders’ liability is limited to the amount of their shares in the company. Management and representation of a corporation is entrusted to a manager or a Board of Directors, unless otherwise established in the act of incorporation. The Shareholders’ Meeting is the sovereign body of the corporation. There is a government office which oversees the constitution, function and liquidation of corporations, including dissolutions, transformations, mergers, spin-offs and changes in their authorized capital.
There are two types of corporations:
Open: whose shares are offered to the public and are traded on the Stock Exchange. They can contract loans by issuing public debt.
Closed: whose shares are not offered to the public or traded on the Stock Exchange. They may not contract loans by issuing public debt.
Unlimited Companies
The members of an Unlimited Company are liable, jointly and severally, without limitation, for the full amount of the company’s obligations. They are governed by Corporate Law.
Limited Partnerships
These companies have two types of partner. There are partners who are liable, jointly and severally, without limitation, for the full amount of the company’s obligations. And there are partners (silent or sleeping partners) whose liability is limited to their original contribution when the company was incorporated.
Limited Shareholding Partnerships
These companies also have two types of partner. There are shareholding partners who are liable, jointly and severally, without limitation, for the full amount of the company’s obligations. And there are partners who are only liable for the original value of their shareholding. In these companies, the first type of shareholder may hold negotiable shares.
Mixed Companies (Capital and Labour)
In these companies, the shareholding partners are liable to the same extent as partners in unlimited companies (see above), whereas the partners whose contribution is their labour, are only liable for unperceived profits.
Temporary or Participative Companies
These are companies whose sole object is the realization of specific and transitory business, undertaken by one or more agents. They are not legally incorporated and therefore, third parties can only claim rights or assume obligations with regard to the individual agents, whose liability is unlimited.
Groups of Economic Interest
These involve a contract between two or more persons, either physical or legal, whereby they constitute an organization with the purpose of facilitating or developing the economic activity of its members, or to improve or increase the product of these activities. They are legally incorporated, but not intrinsically entitled to obtaining and distributing profits amongst its associates.
The participation of their members cannot be represented by negotiable shares and the managers incorporate the groups in all their relationships with third parties as well as in all activities consistent with its objectives. For their part, the members of the group are jointly and severally responsible for all obligations assumed by the group.
A Group of Economic Interest is not a business company, but nonetheless, it is classified within the category of plurilateral contracts related to unassociated organizations.
Consortia
These involve a contract between two or more persons, either physical or legal, who come together temporarily in order to undertake a task, perform a service or supply certain goods.
They lack legal status and each party must undertake its specified activity in accordance with the terms of the contract, answering personally to third parties regarding the obligations assumed in said undertaking, service or supply, without joint responsibility unless specified.
A consortium is managed by managers or administrators and represented by the administrator or whoever is nominated by the consortium.
Foreign Companies in Uruguay
Uruguay recognizes their validity, subject to confirmation of their existence by means of reliable documentation testifying to their incorporation and their decision to operate in Uruguay. Foreign companies are subject to the laws of the place in which they are incorporated, provided that these are not contrary to Uruguayan public international legislation. However, a foreign company may only carry out sporadic activities and take part in valid legal activities in a court of law.
On the other hand, if they wish to undertake activities included in their objectives, on a regular basis, establishing branches, they must register their contracts and decision to establish their residence in the Republic, with the National Commercial Registry (Registro Nacional de Comercio), indicating their address, administration and representation. The company’s minimum issued capital will be legally specified.
Uruguay has taken measures to encourage private investment, within a framework of legal and financial security.
Law Nº 16,906, known as the “Investments Law”, of 1998, constitutes (together with a series of decrees issued by the Executive Branch) the basic legal framework for investment in Uruguay. It declares that the promotion and protection of national and foreign investment is in the national interest. The Law defines foreign investment as any capital originating abroad.
The basic principles of this law are as follows:
- Equal treatment to national investment and freedom from discrimination, including taxation. The sole limitation is in the area of market access; the operation of radio and television stations, coastal navigation and internal transport of passengers by water and by air, fishing within 12 nautical miles of the coast, and the ownership of over 49 percent of railway company shares, are closed to foreign investment. Neither is the hiring of foreign personnel restricted, except in some areas, such as fishery, ships and airplanes operating under the Uruguayan flag and in Free Trade Zones, where three quarters of the labour force must be resident in Uruguay.
- Investments are allowed without prior authorization or registration; although an environmental impact study is required in certain cases.
- The government does not prevent the establishment of investments in the country.
- Investors may freely transfer their capital and profits abroad.
There are no restrictions to the transfer of technology, one hundred percent foreign ownership is allowed, except where restricted for reasons of national security.
Temporary Admission
Products may be imported into Uruguay under temporary admission or drawback provisions, exempt from import duties, in order to be processed, assembled, transformed or integrated, but they must be re-exported within 18 months.
The system applies to raw materials; parts and accessories; motors; packaging and packaging materials; matrix, moulds and models; intermediate goods; agricultural products and products that are part of the manufacturing process.
Free Trade Zones
These are areas within the territory which are enclosed and isolated and in which industrial, commercial and services activities are carried out, under a special legal system of customs and fiscal exemptions and state monopoly exclusion. All types of commercial, industrial and service activities are allowed. These activities are considered to take place outside the nation’s territory.
The law allows storage and warehousing, manufacturing, and financial and data processing, and related activities to take place within FTZs. Nine FTZs are located throughout the country (one public, one of mixed ownership, and seven private). MERCOSUR regulations treat products manufactured in all member state FTZs as extra-territorial. Products manufactured by Uruguayan or foreign firms in Uruguayan FTZs are not eligible for MERCOSUR certificates of origin. Furthermore, these products do not benefit from MERCOSUR customs union advantages and must pay the MERCOSUR common external tariff when entering member countries.
Goods, services, products and raw materials of foreign and Uruguayan origin may be brought into the zones, held, processed, and re-exported without payment of Uruguayan customs duties or import taxes (temporary admission); and goods of Uruguayan origin entering FTZs are treated as Uruguayan exports for taxation and other legal purposes.
The only additional cost to employers is the contribution to social security for Uruguayan employees. The employer does not pay social security taxes for non-Uruguayan employees if those employees waive coverage under the Uruguayan social security system. However, Uruguayans must comprise 75% of a company’s labour force.
Preferential Trade Agreements
ALADI
Uruguay is a member of the Latin American Integration Association (ALADI for its acronym in Spanish), since its creation by the Treaty of Montevideo, in 1980. Within the framework of ALADI, Uruguay has subscribed to 37 Partial Scope Agreements (AAP for its acronym in Spanish) and ten regional agreements with regard to tariff preferences.
Within the framework of the ALADI Agreements, Uruguay signed a Free Trade Treaty with Mexico on November 15, 2003, establishing a Free Trade Zone between both countries and stipulating that the treaty’s provisions would prevail in case of incompatibility between them and the provisions of the treaties and agreements both countries are party to, including the WTO and MERCOSUR Agreement. Both parties undertook to eliminate tariffs as from the date on which the Agreement came into force, with the exception of car manufacturing, crude oil and its by-products, and the products contained in the list of exceptions.
MERCOSUR
Uruguay was a founding member, together with Argentina, Brazil and Paraguay, of the Common Market of the South (MERCOSUR), in 1991, by the Treaty of Asuncion.
The aim of MERCOSUR is to establish a common market which includes the free circulation of goods, services, capital and labour between the member countries. The Additional Protocol to the Treaty of Asuncion on the Institutional Structure of MERCOSUR (Ouro Preto Protocol), signed in 1994, granted MERCOSUR legal status in international law.
Multilateral trade relations
Uruguay hosted the inauguration of the GATT Uruguay Round, and is a member of the World Trade Organization (WTO), the Latin American Integration Association (ALADI, a Montevideo-based trade association that includes ten South American countries plus Mexico and Cuba) and the Common Market of the South, MERCOSUR (also a Montevideo-based Secretariat international organization).
Trade relations with neighbouring Argentina and Brazil are less important that in the past, but are still significant. In late 2004, Uruguay and the United States signed an Open Skies Agreement, which was ratified in May 2006. In November 2005, Uruguay and the United States signed a Bilateral Investment Treaty (BIT), which was subsequently ratified by both legislatures and came into force on November 1, 2006.
Uruguay also has BITs with Australia, Belgium, Canada, Chile, China, Czech Republic, Finland, France, Germany, Great Britain, Hungary, Israel, Italy, Luxembourg, Malaysia, Mexico, The Netherlands, Panama, Poland, Romania, Spain, Switzerland and Venezuela. BITs with Armenia, Portugal and Sweden are pending ratification. In addition, Uruguay has signed Double Taxation Agreements with Germany, Korea and Hungary.
As regards multilateral trade relations, Uruguay was a signatory of the International Bovine Meat Agreement and the International Dairy Agreement, both plurilateral, which were terminated in late 1997, but it is not a signatory of the WTO’s other plurilateral agreements. Uruguay took part in the WTO’s extended negotiations on financial services, but did not participate in negotiations regarding telecommunications. As a mainly agricultural country, Uruguay has suggested that agriculture should be fully included in multilateral trade regulations, eliminating internal support and export subsidies, and at the same time, opening up new market access opportunities for agricultural products. It considers that it is essential to agree upon special and differentiated treatment for developing countries, in order to meet their development needs and maintain fair proportionality with respect to the more substantial commitments developed countries must adopt.
Since its last review in November 1998, Uruguay has taken part in four cases within the framework of the WTO’s mechanisms for the resolution of differences, in one as defendant and in three as a third party.
Uruguay participates in the negotiation processes related to the Free Trade Area of the Americas (FTAA-ALCA).
INTELLECTUAL AND PROPERTY RIGHTS
In 1998 and 1999, Uruguay passed trademark and patent Legislation; and in 2003 it passed new TRIPS-compliant copyright legislation. This copyright law represented a significant improvement over the 1937 law; however, IPR enforcement remains ineffective.
Patents are protected by Law. Invention patents have a twenty-year term of protection from the date of filing. Patents for utility models and industrial designs have a ten-year term of protection from the filing date and may be extended for an additional five. The law provides a lax definition of compulsory licensing and vaguely defines compensation as “adequate remuneration” to be paid to the patent-holder.
Trademarks; under this law a registered trademark lasts ten years and can be renewed as many times as desired. It provides prison penalties of six months to three years for violators, and requires proof of a legal commercial connection to register a foreign trademark. Enforcement of trademark rights is adequate and has improved in recent years as a result of an intense anti-smuggling campaign.
Uruguay is a party to the Berne and Universal Copyright Conventions, and the Paris Convention for the Protection of Industrial Property; and signed the WIPO Copyright Treaty (WCT) and the WIPO Performances and Phonograms Treaty (WPPT) in 1997.
The basis for regulation in this area in Uruguay is to be found in Article 47 of the Constitution, which states that protection of the environment is in the general interest. Persons must abstain from any act which causes severe depredation, destruction or contamination of the environment. The Law shall regulate these provisions and may establish sanctions for violators.
In accordance with the Constitutional mandate, the Law has established that the following are of general interest: the protection of the environment, the quality of the air, the water, the soil and the landscape; the conservation of biological diversity and the configuration and structure of the coast; the reduction and adequate handling of toxic or hazardous substances and of waste materials of any kind; the prevention, elimination, mitigation and compensation of negative environmental impact; the protection of shared environmental resources and of those located outside the areas under national jurisdiction; regional and international environmental cooperation and participation in the solution to global environmental issues; as well as the formulation, instrumentation and application of a national environmental and sustainable development policy. The right of the inhabitants of Uruguay to be protected in their enjoyment of a healthy and balanced environment is recognized, as is the duty of persons (physical and legal, public and private) to abstain from any act which causes severe depredation, destruction or contamination of the environment.
The legal definition of “environmental damage” is given as: any significant loss, reduction or detriment which is inflicted upon the environment.
The right of the State to sponsor an environmentally sustainable development model, protecting the environment and, if it should be deteriorated, restoring it or demanding that it should be restored, is established.
The following are established as basic principles of environmental policy: that Uruguay be acknowledged as a “Natural Country”; the establishment of policies of prevention and precaution in environmental management; the protection of the environment as a commitment undertaken by society as a whole; the trans-sectorial nature of the issue; informed environmental management and access to information afforded to any person interested in the subject, and the increase and strengthening of international cooperation in the issue.
Among other regulations, it is forbidden to release or emit into the atmosphere, direct or indirectly, substances, materials or energy beyond the maximum limits or in contravention of the conditions established by the Ministry of Housing, Land Use Planning and Environment.
To this end, this Ministry will take into account the levels or situations which may endanger human, animal or vegetable health, harm the environment or cause risk, damage or serious discomfort to living beings or assets.
The protection of the environment is declared to be in the general interest; as are: the production, import, export, transport, packaging, labelling, storage, distribution, commercialization, use and disposal of all chemical substances to ensure adequate levels of environmental protection against the adverse effects derived from normal use, accident or waste they may generate or derive in. Similar provisions exist in the matter of environmental protection; conservation and sustainable use of biological diversity, prevention and control of environmental risk derived from the creation, manipulation, utilization or release of genetically modified organisms as a result of biotechnological applications, the introduction of live organisms; acoustic contamination; the prohibition to commercialize gasoline, paint, pipes and containers which contain lead; as well as the creation and management of a Natural Protected Areas National System.
International Regulations Ratified by Uruguay
Uruguay is party to numerous international conventions in this field, such as the Vienna Convention for the Protection of the Ozone Layer and its Montreal Protocol on Substances which Deplete the Ozone Layer; the United Nations Framework Convention on Climate Change and its Kyoto Protocol on the United Nations Framework Convention on Climate Change; the Stockholm Convention on Persistent Organic Pollutants; the MERCOSUR Framework Agreement on Environment; the Comprehensive Nuclear-Test-Ban Treaty; the United Nations Convention to Combat Desertification in Those Countries Experiencing Serious Drought and/or Desertification, Particularly in Africa; the International Convention on Civil Liability for Oil Pollution Damage, and its Protocols of 1976 and 1992; the International Convention on the Constitution of the International Compensation Fund for Damages Caused by Contamination by Hydrocarbons; the Protocol to the Antarctic Treaty on Environmental Protection and the International Convention on Oil Pollution Preparedness, Response and Cooperation, among others.
Environmental Impact Study
By Executive Branch decree of 1994, it was established that activities, construction and building works among others, would require “Prior Environmental Authorization” when: they include the extraction of minerals which require the opening of quarries or galleries, new perforations or re-opening quarries, galleries or perforations which have previously been abandoned and whose original authorization has not been subject to environmental impact evaluation; or the exploitation of fossil fuels whatever the method of extraction.
The procedure for the issue of the Prior Environmental Authorization calls for the following steps:
i) communication of the project; classification of the project; Prior Environmental Authorization request; clarification of the project; public audience; and, ii) a Ministerial resolution.
The Environmental Impact Study must contain: i) the characteristics of the receptor environment; in which the main characteristics of the surroundings must be described, existing effects be evaluated and sensitive or risk areas be identified; all of which should be carried out under three aspects: the physical environment—water, soil, landscape, etc.; the biotic environment—fauna, flora, aquatic biota, etc.; and the anthropic environment—population, activities, use of land, sites of historical and cultural interest, etc. ii) the identification and evaluation of impacts; in which both negative and positive environmental impacts should be identified and assessed, and the following aspects taken into account: foreseeable direct and indirect impacts, single and cumulative; as well as risks derived from the environmental situation resulting from the execution of the project; prediction of the evolution of negative environmental impacts, comparing the situation of the environment with and without the execution of the project, quantification of identified environmental impacts, both geographically and temporally, and comparison of results, with the current situation and with the standards allowed; iii) establishment of mitigation measures, in which the measures of mitigation to be adopted will be identified and developed and the calculation of residual environmental impact if the measures are adopted, will be presented. The following aspects must be taken into account: the mitigation measures which must be applied in order to reduce identified environmental impacts; risk and contingency prevention plans; the compensatory or restorative measures which it will be necessary to adopt; the project’s environmental management plans; and the programmes for abandonment which it may be necessary to adopt. iv) Plans for follow-up, control and auditing; which must contain a monitoring plan for the environmental factors included within the project’s area of influence. A term of 150 days is established for the authorities to resolve a Prior Environmental Authorization request.
The Constitution devotes its second chapter to the protection of Human Rights. In this section, the article establishes that: the inhabitants of the Republic have the right to be protected in their enjoyment of life, honour, freedom, safety, work and property. No-one may be deprived of these rights except in the cases determined by laws which are established in the general interest.
The Constitution expressly protects the right to the status of a person in the eyes of the law, to personal integrity; it prohibits slavery, protects personal freedom, establishes judicial guarantees, the principles of legality and non-retroactivity, indemnity, the protection of honour and dignity, freedom of conscience and religion, and of association, protection of the family, the right to nationality and to a name, the rights of children, of private property, of freedom of circulation and residence, political rights, equality in the eyes of the law, judicial protection, progressive development and minimum guarantees in times of exception.
The right to Petition is also acknowledged. By means of this right, any administrative authority is required to rule upon any petition presented by the holder of a legitimate interest in the execution of a specific administrative act, and to resolve the administrative appeals which may be made against its decisions, following the appropriate procedures established for the due process of the matter, within a term of 120 days, from the date when the final action took place, in accordance with the applicable law or regulation.
Uruguay is party to the International Covenant on Civil and Political Rights and its Optional Protocols; the International Covenant on Economic, Social and Cultural Rights and its Optional Protocol; the American Convention on Human Rights; the Convention on the Rights of the Child; the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment and its Optional Protocol; the International Convention for the Protection of All Persons from Enforced Disappearance; the Convention against the Taking of Hostages; the Supplementary Convention on the Abolition of Slavery, the Slave Trade, and Institutions and Practices Similar to Slavery; the Convention on the Prevention and Punishment of the Crime of Genocide; the Inter-American Convention on the Elimination of All Forms of Discrimination Against Persons With Disabilities; the Convention on the Elimination of All Forms of Discrimination against Women; the International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families; the International Convention on the Elimination of All Forms of Racial Discrimination.
LABOUR AND SOCIAL SECURITY LAW
The cultural level of Uruguay’s population makes it possible for an Uruguayan worker, within the context of Latin American countries, to be considered as enjoying a high to medium standard; therefore, qualified labour for new projects is not difficult to obtain. The Constitution guarantees workers’ right to work, to organize themselves in associations, and to strike. Legislation establishes that union members are protected by law against dismissal for union activities. Labour unions are nominally independent from the Government. Sympathy strikes are legal.
Labour relations are regulated by a complex and anachronistic mesh of legal provisions regarding labour contracts, minimum wages, holidays, working hours limitations, overtime, working conditions, social security, labour accidents, firing indemnity, workers’ unions and collective negotiations. Labour relations are basically governed by agreements with the unions. Generally, company owners are members of associations within the business sector and, in turn, workers may join the appropriate union. Union agreements, however, will affect all workers within each sector.
Labour contracts may or may not be drawn up in writing; their duration may be for an indefinite period or for a specific trial period, or for three months. After that term, the contract becomes unlimited in duration and the worker is inscribed in the company’s books as a full employee, unless the employer should decide otherwise. Cancellation of the contract within that period does not generate any indemnity whatsoever, whereas cancellation at any other time, does. Indemnity due to a worker who has been dismissed amounts to one month’s updated salary for each year or part of a year worked, up to a maximum of six months, unless otherwise stipulated in the contract.
The normal work day is eight hours long, with a maximum of 44 hours a week; these limitations do not apply to management positions. The hours worked beyond those limits are considered to be overtime and are paid at double the rate for normal hours. Overtime on Sundays and holidays, is paid at 2.5 times the value of normal hours.
Complementary benefits established by law are paid holidays (between twenty and thirty days, according to length of service), an extra payment—a bonus (divided into two halves, payable in June and December) and a second extra payment, known as “holiday wages”, which is paid before the worker takes his or her annual holiday; that is, in total, at least fourteen payments are made to each worker every year.
In 2006, Congress passed a Law on the Promotion and Protection of Labour Unions, rendering illegal any discriminatory action affecting the employment of unionized workers, providing for the reinstatement of the employee if any infringement of the law is proven. Also in 2006, the left-wing government approved a decree on the “Prevention of Conflicts and Regulation of Worker Occupation of the Workplace”, which provides for obligatory negotiations between employer and employees prior to employees resorting to the occupation of the workplace. However, the decree validates the occupation of the workplace as a legitimate extension of the right to strike, provided that all previous steps have been followed.
A law approved in May 1998 provides incentives for companies to hire young people, including a reduction of between 12-18% in employer social security and healthcare contributions. Employer and employee contributions to the Social Security system amount to close to 19%, with a reduction of up to 13% in the case of the manufacturing industry. Social security payments are high and increase employers’ basic wage costs by almost 50%. The social security system currently allows for retirement at age 60 for both men and women. The government provides six months of unemployment benefits. Workers who become disabled on the job receive a monthly pension from the government equal to 70% of their salaries plus free medicine and medical care. Uruguay has ratified most ILO conventions that protect workers’ rights, and generally adheres to their provisions.
Uruguay’s tax system is currently undergoing a phase of adaptation, after the substantial reform that took place last July 1, 2007. In general terms, and for the moment, it is possible to describe the system as follows.
Value Added Tax (VAT)
VAT is imposed on the circulation of goods and services, as well as imports. The basic rate for this tax is 22% and the minimum rate is 14%, which is applied to prime necessity and medical products.
Income Tax
The structure of income tax in Uruguay is based on the following:
i) the payment of tax on corporate and company income, imposed by the Business Activities Income Tax (IRAE for its acronym in Spanish),
ii) income tax on physical persons, imposed by the Physical Persons Income Tax (IRPF),
iii) Non-Resident Persons Income Tax (IRNR).
The principle of territorial source is preserved in the taxation of income, according to which taxation is applied exclusively to income deriving from activities undertaken, or assets located, or economic rights exercised; within the country.
Business Activities Income Tax (IRAE for its acronym in Spanish)
The taxation base for this tax is net fiscal income; however, simplified systems have been devised for small and medium enterprises and agricultural tax payers. Regarding the issue of international income tax, the inclusion of regulations to cover the problem of transfer pricing is under consideration. The transfer pricing system will include the more widely accepted international methodologies, based on comparability and free competition.
Physical Persons Income Tax
This tax is a variation of the system known as dual taxation. The main characteristic of this system is the differential treatment afforded to income derived from labour in relation to income derived from capital. It is designed to cover all income derived from Uruguayan sources, whatever its origin (category), thus affecting a significant amount of income which is not currently taxed.
a) Category I: Capital Income. This is generated by all income originating in this area, such as interest, rents, bonuses, distribution of dividends, capital profits and other similar sources. The general proportional rate is 12%. However, interests on fixed term deposits for a term of over a year in local currency or in indexed units will be taxed at a proportional rate of 3%, and interest on fixed term deposits for a term of under a year in local currency, with no readjustment clause, will be taxed at 5%. As regards profits and dividends for the basic amount subject to this tax, these will be taxed at a proportional rate of 7%. Public debt bonds and income from provisional savings funds are exempt.
b) Category II: Income from Labour. Unlike capital income, in this category a system of progressive rates is used, applicable to every stage of income, with an individual non-taxable minimum, and specific admissible deductions.
Net Wealth Tax
This tax is applied to assets existing within the country at the end of the financial year, at a rate of 1.5% for industrial, commercial and agricultural enterprises; 2.8% for banks and financial enterprises, and 2% for all other legal persons. Taxation of physical persons is by means of progressive rates, from 0.7 to 3%, on amounts above the exemption level (approximately USD 80,000).
Specific Internal Tax (IMESI, for its acronym in Spanish)
This tax is applied to the first sale of certain goods, such as beverages, tobacco, fuel, cosmetics, vehicles, etc.; at variable rates according to the product. Together with VAT, this tax adds to approximately 70% of total tax revenue.
The General Registry Office is part of the Executive Branch (Ministry of Education and Culture), although it is technically autonomous. It comprises three registry offices:
The Property Registry Office, with two departments, Estates—decentralized in 19 Offices, one in each departmental capital—and Mobile Property, which is subdivided into: Motor Vehicles Registry, Non-Removable Pledges Registry and Aircraft Registry.
The National Personal Acts Registry Office, has national jurisdiction and is centralized in Montevideo, with five departments: Interdiction, Universality, Matrimonial Order, Court Orders and Powers of Attorney, Civil Societies for the Property of Condominiums.
The Legal Persons Registry Office is also national in its jurisdiction and centralized in Montevideo. It includes two registry offices: the National Commercial Registry and the Civil Associations and Foundations Registry.
In each of the registries are inscribed, at the request of the parties involved, the actions pertaining to the matters appropriate to each office. Inscribing an action at the Registry Office does not validate content which is null or subject to annulment, nor does it rectify vices or defects which these actions may suffer from.
The object of registration is to publicize the existence of actions, legal business, recordable judicial and administrative decisions and, depending on the case, to grant exceptionability against third parties. The system is based on the principle of good faith, according to which it is presumed that the third party is unaware of registral inaccuracy. All Registries have been computerized since 1998.
THE PRACTICE OF LAW IN URUGUAY
It is not necessary to be a citizen in order to practise Law in Uruguay. Foreigners can practise law, if authorized by the competent national authority.
In order to practise law in Uruguay the following conditions must be fulfilled: possession of a degree which qualifies the holder to practise law, to be 21 years of age and be enrolled in the registry, and to have been sworn in by the Supreme Court of Justice.
Prosecution for a wilful or ultra intentional crime is grounds for disqualification of a person from the exercise of the legal profession if the illicit action, by its nature, is incompatible with the dignity and decorum of the same. Judicial sentences of suspension or privation of freedom also constitute grounds for disqualification.
A culpable offence is not grounds for disqualification; that is, when mens rea, as it is known in common law, is not present.
Legislation expressly establishes the professional responsibility of lawyers: Lawyers are responsible to their clients for any damage or harm with which they may legally be attributed.
Disciplinary proceedings against lawyers are within the jurisdiction of the Supreme Court of Justice and may be applied in the following cases:
i) When during the practice of their profession they show, in writing or by their actions, a lack of the respect due to magistrates;
ii) when in the defence of their clients they express themselves in inappropriate or offensive terms against their colleagues or the opposing litigants;
iii) when they disobey the magistrate, when called to order during an oral declaration in court;
iv) if they allege events the false nature of which is proven in the writs or introduce appeals which are expressly forbidden by law.
Disciplinary measures may be:
1) Caution;
2) Warning;
3) A monetary fine;
4) Temporary suspension which may not exceed the term of a year, from the exercise of the profession.
All of these decisions are open to the administrative appeals which may be applied to any administrative action.
It is not compulsory to belong to the bar association; a lawyer may practise without belonging to the Uruguayan Bar Association (Colegio de Abogados del Uruguay). The aims of this institution are, among others, to encourage a spirit of unity and professional solidarity; to keep the cult of Justice alive; to support the improvement of judicial and administrative organization and the respect for the essential principles of the Constitution; to favour the perfection of the juridical system; to maintain relations with similar professional entities, both national and foreign; to encourage national juridical production; to carry an exact copy of the Registry of Lawyers; to ensure that the duties which professional ethics imposes are strictly complied with; to defend the rights and interests of the legal profession; to assist and guide recent graduates in all the issues which arise from the practice of the profession.
The Bar Association in Uruguay also contains a Court of Honour, composed of nine members. This Court will find in any matter related to the professional ethics of a Lawyer or which may affect the dignity and honour of the national legal profession or of any of its representatives in particular, submitted to its consideration by any interested party or ex officio. The ruling handed down by the Court of Honour must be founded and will state whether the conduct under review has violated the ethical rules which a Lawyer must observe during the practice of the profession, or has affected the dignity and honour of the national legal profession. Members of the Court of Honour are forbidden to comment on the resolutions of the Court, either in public or in private.
Most of the following books are still available through the publisher.
Constitutional Law
§ Classic treatise
JIMÉNEZ DE ARÉCHAGA, Justino: Teoría del Gobierno. Montevideo, 1946.
La Constitución Nacional. 8 vol. Montevideo, 1947.
§ Essential bibliography
BARBÉ PÉREZ, Héctor et al.: Los principios generales de Derecho en el Derecho Uruguayo y Comparado. Fundación de Cultura Universitaria. Montevideo, 2005.
CASSINELLI MUÑOZ, Horacio: Derecho Público. Fundación de Cultura Universitaria. Montevideo, 1999.
DURÁN MARTÍNEZ, Augusto: Estudios de Derecho Constitucional. Ingranusi-Universidad Católica del Uruguay. Montevideo, 1998.
§ Additional bibliography
CAGNONI, José Aníbal: Derecho Constitucional Uruguayo. Montevideo, 2006.
CORREA FREITAS, Ruben: Derecho Constitucional Contemporáneo. Fundación de Cultura Universitaria. Montevideo, 2003.
ESTEVA GALLICHIO, Eduardo: Documentos para el estudio de la Historia Constitucional del Uruguay. 2 vol.
Lecciones de Derecho Constitucional. 8 vol. Montevideo, 1983.
GROS ESPIELL, Héctor: Evolución Constitucional del Uruguay. Fundación de Cultura Universitaria. Montevideo, 2003.
JIMÉNEZ DE ARÉCHAGA, Justino: Teoría del Gobierno. Montevideo, 1946.
La Constitución Nacional. 8 vol. Montevideo, 1947.
La Constitución del Uruguay de 1952. 6 vol. Montevideo, 1965.
KORSENIAK, José: Primer Curso de Derecho Público. Derecho Constitucional. Fundación de Cultura Universitaria. Montevideo, 2006.
RISSO FERRAND, Martín: Derecho Constitucional. Fundación de Cultura Universitaria. Montevideo, 2006.
SANCHEZ CARNELLI, Lorenzo: Responsabilidad del Estado Por su Actividad Administrativa, Legislativa y Judicial. Fundación de Cultura Universitaria. Montevideo, 2006.
Declaración de Inconstitucionalidad de los Actos Legislativos. Fundación de Cultura Universitaria. Montevideo, 2005.
Administrative Law
§ Classic treatise
SAYAGUÉS LASO, Enrique: Tratado de Derecho Administrativo, 2 vol. Fundación de Cultura Universitaria. Montevideo, 1997
§ Essential bibliography
BARBÉ PÉREZ, Héctor: Derecho administrativo, 2 vol. Fundación de Cultura Universitaria. Montevideo, 1962.
CAJARVILLE, Juan P. Procedimiento Administrativo. Universidad Católica del Uruguay. Montevideo, 1991.
Recursos administrativos. Fundación de Cultura Universitaria. Montevideo, 2001.
DURAN MARTÍNEZ, Augusto: Contencioso administrativo. Fundación de Cultura Universitaria. Montevideo, 2007 .
MÉNDEZ, Aparicio: La Teoría del Órgano. Amalio Fernández. Montevideo, 1973.
Sistemas Orgánicos. Amalio Fernández. Montevideo, 1973.
La Jerarquía. Amalio Fernández. Montevideo, 1973.
Estudios de Derecho Administrativo. Montevideo, 1979.
VÁZQUEZ, Cristina et CORREA FREITAS, Ruben: Manual de Derecho de la Función Pública. Montevideo, Montevideo, 1998.
§ Additional bibliography
BRITO, Mariano: Derecho Administrativo. Universidad de Montevideo, Montevideo, 2004.
DELPIAZZO, Carlos E. Manual de Contratación Administrativa, 2 vol. PRONADE. Montevideo, 1992-94.
Nuevas normas sobre los contratos del Estado. Universidad de Montevideo. Montevideo, 1997.
et al.: Derecho Administrativo de la Regulación Económica, Universidad de Montevideo, Montevideo, 1998.
Contratación Administrativa. Universidad de Montevideo, Montevideo, 1999.
Normas y principios de la contratación administrativa. Fundación de Cultura Universitaria. Montevideo, 2002.
Derecho Administrativo Uruguayo. Porrúa – UNAM, México, 2005.
Desafíos actuales del Control. Fundación de Cultura Universitaria. Montevideo, 2001.
DÍAZ, Ramón et al.: Orden Económico y Derecho Administrativo. Amalio Fernández. Montevideo,1980.
DURÁN MARTÍNEZ, Augusto: Estudios de Derecho Administrativo. Parte General. Montevideo, 1999.
Estudios de Derecho Administrativo. Pare Especial. Montevideo, 1999.
Casos de Derecho Administrativo, 5 vol. Ingranusi-Universidad Católica del Uruguay. Montevideo, 1999-2007.
Estudios de Derecho Público. Montevideo, 2004
FLORES, Ruben: El Procedimiento Administrativo Común y Disciplinario. Oficina Nacional del Servicio Civil. Montevideo, 1998.
MARTINS, Daniel Hugo: Constitución y Administración. Ingranusi. Montevideo, 1993.
Objeto, Contenido y Método del Derecho Administrativo en la Concepción Integral del Mundo del Derecho. Fundación de Cultura Universitaria. Montevideo, 2000.
PRATT, Julio: Derecho Administrativo. 6 vol. Amalio Fernández. Montevideo, 1984.
REAL, Alberto Ramón: Estudios de Derecho Administrativo 3 vol. Fundación de Cultura Universitaria. Montevideo, 1967-1968.
ROTONDO TORNARÍA, Felipe: Manual de Derecho Administrativo, 2 vol. Montevideo, 1993.
VÁZQUEZ, Cristina et CORREA FREITAS, Ruben: La Reforma Constitucional de 1997 Modificaciones. Fundación de Cultura Universitaria. Montevideo, 1997.
Manual de Derecho de la Función Pública. Montevideo, Montevideo, 1998.
Public International Law
§ Classic treatise
JIMÉNEZ DE ARÉCHAGA, Eduardo (ed.): Derecho Internacional Público. Fundación de Cultura Universitaria. Montevideo, 1990-1996.
§ Additional bibliography
ARBUET VIGNALI, Heber et URIOSTE BRAGA, Fernando: Estudios sobre los institutos de Asilo y Refugio. Fundación de Cultura Universitaria. Montevideo, 2005.
FLORES, María del Luján: La obligación del Estado de Reparar los Daños Transfronterizos. Carlos Álvarez. Montevideo, 2005.
GONZÁLEZ LAPEYRE, Edison: Los Límites de la República Oriental del Uruguay. Amalio Fernández. Montevideo, 1986.
VIEIRA, Manuel Adolfo: El Delito en el Espacio: Derecho Penal Internacional y Derecho Internacional Penal. Montevideo, 1969.
Derecho de Asilo Diplomático.
URIOSTE BRAGA, Fernando: Responsabilidad internacional de los estados en los Derechos Humanos. BdF, Buenos Aires, 2002.
Integration Law
§ Essential bibliography
FERNANDEZ REYES, Jorge: Derecho de la Integración. Universidad de Montevideo, Montevideo, 2006.
§ Additional bibliography
ABREU BONILLA, Sergio: MERCOSUR, una década de integración. Fundación de Cultura Universitaria. Montevideo, 2000.
DELPIAZZO, Carlos E. et al.: El Derecho de la Integración del Mercosur, Universidad de Montevideo, Montevideo, 1999.
DURÁN MARTÍNEZ, Augusto: Estudios jurídicos a propósito del MERCOSUR. Ingranusi- Universidad Católica del Uruguay. Montevideo, 1999.
GROS ESPIELL, Héctor et al.: El Derecho de la Integración del MERCOSUR. Universidad de Montevideo. Montevideo, 1999.
PEREZ OTERMIN, Jorge: El Mercado Común del Sur, desde Asunción a Ouro Preto. Fundación de Cultura Universitaria. Montevideo, 2000.
Human Rights
§ Essential bibliography
BARBAGELATA, Aníbal Luis: Derechos Fundamentales. Fundación de Cultura Universitaria. Montevideo, 2000.
GROS ESPIELL, Héctor et JIMÉNEZ DE ARÉCHAGA, Eduardo: Normas vigentes en material de Derechos Humanos en el Sistema Interamericano. Fundación de Cultura Universitaria. Montevideo, 1989.
§ Additional bibliography
DELPIAZZO, Carlos E.: Dignidad humana y Derecho. Universidad de Montevideo, Montevideo, 2001.
DURÁN MARTÍNEZ, Augusto: Estudios sobre Derechos Humanos. Ingranusi- Universidad Católica del Uruguay. Montevideo, 1999.
URIARTE, Carlos E.: Vulnerabilidad, Privación de Libertad de Jóvenes y Derechos Humanos. Fundación de Cultura Universitaria. Montevideo, 2006.
Family, Matrimonial and Successions Law
§ Classic treatise
CESTAU, Saul: Personas. 3 vol. Fundación de Cultura Universitaria. Montevideo, 1999.
IRURETA GOYENA, José (h). Derecho de Familia. Idea. Montevideo, 1984.
VAZ FERRERIA, Eduardo: Tratado de la Sociedad Conyugal. Fundación de Cultura Universitaria. Montevideo, 1959 (1997).
Tratado de las Sucesiones. 14 vol. Montevideo, 1967-1992.
§ Essential bibliography
CAROZZI FAILDE, Ema: Manual de la Sociedad Conyugal. Fundación de Cultura Universitaria. Montevideo, 2005.
Manual de Derecho Sucesorio. Fundación de Cultura Universitaria. Montevideo, 2004
HOWARD, Walter: Incapacidad e Inhabilitación. Universidad de Montevideo. Montevideo 2005.
ODRIOZOLA, Héctor: Nombre, Domicilio, Estado Civil. Fundación de Cultura Universitaria. Montevideo, 1999.
RIBERO DE ARANCET, Mabel: Lecciones de Derecho Sucesorio. Fundación de Cultura Universitaria. Montevideo, 2005.
§ Additional bibliography
CAROZZI FAILDE, Ema: Filiación Legítima por Naturaleza. Fundación de Cultura Universitaria. Montevideo, 2004.
Divorcio. Fundación de Cultura Universitaria. Montevideo, 1998.
DÍAZ SIERRA, María del Carmen: Semi incapacidad, inhabilitación, semi interdicción Efectivización de los derechos humanos en el Derecho Civil Derecho de las Personas. Fundación de Cultura Universitaria. Montevideo, 2006.
RIBERO DE ARANCET, Mabel et al.: Familia y Derecho 2 vol. Fundación de Cultura Universitaria. Montevideo, 2006.
VARELA DE MOTTA, María Inés: Curso de Derecho Sucesorio. Fundación de Cultura Universitaria. Montevideo, 1999.
VAZ FERRERIA, Eduardo et OPERTTI, Didier et TELLECHEA, Eduardo: Adopción Internacional. Fundación de Cultura Universitaria.
Contracts and Obligations Law
§ Classic treatise
GAMARRA, Jorge: Tratado de Derecho Civil Uruguayo, 25 vols. Montevideo.
§ Essential bibliography
CAFARO, Eugenio et CARNELLI, Santiago: Eficacia Contractual. Fundación de Cultura Universitaria. Montevideo, 2004.
PEIRANO FACIO, Jorge: Responsabilidad Extracontractual. Montevideo, 1954.
Curso de Obligaciones. 6 vols. Montevideo, 1960.
Curso de Contratos. 4 vols. Montevideo, 1959.
§ Additional bibliography
BERDAGUER, Jaime: Fundamentos del Derecho Civil. Fundación de Cultura Universitaria. Montevideo, 2005.
GAMARRA, Jorge: Responsabilidad Contractual. Fundación de Cultura Universitaria. Montevideo, 2004.
GOMEZ, Miguel Tomé: Arrendamientos Urbanos y Contrato de Comodato. Incluye estudio sobre el Contrato de Arrendamiento de Cosa conforme al Código Civil. Fundación de Cultura Universitaria. Montevideo, 2006.
HOWARD, Walter: Modos de adquirir. Universidad de Montevideo. Montevideo, 2002.
PEIRANO FACIO, Jorge: La Cláusula Penal. Montevideo, Montevideo, 1947 (Bogotá, 1982).
RAMOS OLIVERA, Julio: Manual Práctico de Propiedad Horizontal. Fundación de Cultura Universitaria. Montevideo, 2006.
SZAFIR, Dora et SILVA Celso: Error inexcusable ¿ a quién demandar?. Fundación de Cultura Universitaria. Montevideo, 1998.
YGLESIAS, Arturo: El Derecho de las Cosas. Fundación de Cultura Universitaria. Montevideo, 2000.
TOMÉ GÓMEZ, Miguel Ángel: Negocios Jurídicos Simulados y Fraudulentos. Fundación de Cultura Universitaria. Montevideo, 2005.
Commercial Law
§ Classic treatise
MEZZERA ÁLVAREZ, Rodolfo: Manual de Derecho Comercial, 6 vol. Fundación de Cultura Universitaria. Montevideo, 2004.
§ Essential bibliography
CREIMER, Ismael: Derecho Concursal. Fundación de Cultura Universitaria. Montevideo, 2001.
PÉREZ FONTANA, Sagunto: Títulos Valores. 5 vol. Fundación de Cultura Universitaria. Montevideo, 2000.
RIPPE, Siegbert: Ley de Sociedades Comerciales. Fundación de Cultura Universitaria. Montevideo, 2005.
Instituciones de Derecho Comercial Uruguayo. Fundación de Cultura Universitaria. Montevideo, 1999.
RODRÍGUEZ OLIVERA, Nuri et LÓPEZ RODRÍGUEZ, Carlos E.: Manual de Derecho Comercial Uruguayo. 6 vol. Fundación de Cultura Universitaria. Montevideo, 2006.
· Additional bibliography
BUGALLO, Beatriz: Manual Básico de Derecho de la Empresa. Fundación de Cultura Universitaria. Montevideo, 2005
Sociedades de Responsabilidad Limitada. Fundación de Cultura Universitaria. Montevideo, 2004.
CARNELLI, Santiago et al.: Ley de Inversiones. Fundación de Cultura Universitaria. Montevideo, 1998.
FERRER MONTENEGRO, Alicia et CAFFERA, Gerardo (ed.): Responsabilidad de Administradores y Socios de Sociedades Comerciales. Fundación de Cultura Universitaria. Montevideo, 2006.
et. al.: Temas de Derecho Societario. Análisis y Perspectivas. Fundación de Cultura Universitaria. Montevideo, 2000.
HOLTZ, Eva et al.: Sociedades Anónimas. El Orden Público. Análisis de Jurisprudencia Administrativa. Fundación de Cultura Universitaria. Fundación de Cultura Universitaria. Montevideo, 2006.
LAPIQUE, Luis: El Capital de las Sociedades Anónimas. Fundación de Cultura Universitaria. Montevideo, 2006.
LÓPEZ RODRÍGUEZ, Carlos E.: Sociedades constituidas en el extranjero. Fundación de Cultura Universitaria. Montevideo, 1999.
MANTERO MAURI, Elías: Compensación en la Quiebra. Fundación de Cultura Universitaria. Montevideo, 2006.
MARTÍNEZ BLANCO, Camilo: Manual Teórico-Práctico de Derecho Concursal. Universidad de Montevideo. Montevideo, 2003.
OLIVERA, Ricardo et al.: El Nuevo Régimen del Derecho de la Competencia. Universidad de Montevideo. Montevideo, 2001.
Sociedades Anónimas Deportivas en el Derecho Uruguayo. Universidad de Montevideo. Montevideo, 2001.
Banca Off-Shore en el Uruguay. Universidad de Montevideo. Montevideo, 1991.
PÉREZ FONTANA, Sagunto: Sociedades Anónimas, ley 16.060. Fundación de Cultura Universitaria. Montevideo, 2000
Cuadernos de Derecho Bancario. 3 vol. Fundación de Cultura Universitaria. Montevideo.
RIPPE, Siegbert: Secreto Bancario. Fundación de Cultura Universitaria. Montevideo, 2005.
et al.: Sociedades Anónimas Financieras de Inversión. Fundación de Cultura Universitaria. Montevideo, 2000.
RODRÍGUEZ OLIVERA, Nuri: Fideicomiso. Fundación de Cultura Universitaria. Montevideo, 2004.
Regímenes concursales Aplicables a: Sociedades Anónimas Entidades de Intermediación Financiera y Grupos Económicos. Fundación de Cultura Universitaria. Montevideo, 2003.
Títulos valores. Fundación de Cultura Universitaria. Montevideo, 2003.
Cheques. Fundación de Cultura Universitaria. Montevideo, 2003.
Quiebra. Fundación de Cultura Universitaria. Montevideo, 2000.
Sociedades en formación. Fundación de Cultura Universitaria. Montevideo, 1998,
Fusión. En la ley 16.060. Fundación de Cultura Universitaria. Montevideo, 1998.
Intellectual Property
BUGALLO, Beatriz: Propiedad Intelectual. Fundación de Cultura Universitaria. Montevideo, 2006
et al. El Nuevo Derecho de Autor Uruguayo. Universidad de Montevideo. Montevideo, 2003
Patentes de Invención. Modelos de Utilidad y Diseños Industriales. Fundación de Cultura Universitaria. Montevideo, 2001.
Marcas. Fundación de Cultura Universitaria. Montevideo, 1999.
GUTIÉRREZ CARRAU, Juan Manuel: Manual Teórico-Práctico de Marcas. Fundación de Cultura Universitaria. Montevideo, 1998.
Conflict of Laws (Private International Law)
§ Classic treatise
ALFONSÍN, Quintín: Curso de Derecho Privado Internacional. 2 vol. Montevideo, 1955-1961.
§ Essential bibliography
FRESNEDO DE AGUIRRE, Cecilia: Curso de Derecho Internacional Privado. Fundación de Cultura Universitaria. Montevideo, 2003.
§ Additional bibliography
OPERTTI BADÁN, Didier: Exhortos y embargo de bienes extranjeros. Montevideo, 1976.
et al.: Objeto y método en el Derecho Internacional Privado. Fundación de Cultura Universitaria.
Montevideo.
et FRESNEDO, Cecilia Contratos comerciales internacionales. Fundación de Cultura Universitaria.
TELLECHEA BERGAN, Eduardo: La dimensión judicial del caso privado internacional en el ámbito regional. Fundación de Cultura Universitaria. Montevideo, 2002.
Derecho Internacional Privado y Derecho Procesal Internacional. Amalio Fernández. Montevideo, 1982
Labour Law
§ Classic treatise
DE FERRARI, Francisco: Lecciones de Derecho. 2 vol. Montevideo, 1962.
PLÁ RODRÍGUEZ, Américo: Estudios de la Seguridad Social. Fundación de Cultura Universitaria. Montevideo, 1999.
Curso de Derecho Laboral. 8 vol. Montevideo, 1978-1989.
§ Essential bibliography
PÉREZ DEL CASTILLO, Santiago: Manual Práctico de Normas Laborales. Fundación de Cultura Universitaria. Montevideo, 2006.
Introducción al derecho de las relaciones colectivas de trabajo. Fundación de Cultura Universitaria. Montevideo. Montevideo, 1995.
Derecho de la Huelga. Fundación de Cultura Universitaria. Montevideo.
§ Additional bibliography
BARBAGELATA, Héctor Hugo: Derecho del Trabajo. 4 vol. Fundación de Cultura Universitaria. Montevideo, 2004.
CASTELLO, Alejandro: Grupo de Empresas y Derecho al Trabajo. Fundación de Cultura Universitaria. Montevideo, 2006.
ERMIDA URIARTE, Oscar et RACIATTI, Octavio Carlos: Derecho Internacional del Trabajo. Fundación de Cultura Universitaria. Montevideo, 2003.
Curso Introductorio de las Relaciones Laborales. Fundación de Cultura Universitaria. Montevideo, 2000.
GARMENDIA ARIGÓN, Mario: Eficacia Práctica de las Normas Laborales. Fundación de Cultura Universitaria. Montevideo, 2005.
Cinco temas sobre prescripción de los créditos laborales. Fundación de Cultura Universitaria. Montevideo, 2005.
GRZETICH LONG, Antonio: Derecho de la Seguridad Social. Fundación de Cultura Universitaria. Montevideo, 2005.
MANGARELLI, Cristina: La Transacción en el Derecho del Trabajo. Fundación de Cultura Universitaria. Montevideo, 2004.
La aplicación supletoria del Derecho Civil en el Derecho del Trabajo. Fundación de Cultura Universitaria. Montevideo, 2000.
MANTERO DE SAN VICENTE, Osvaldo: Derecho Sindical. Fundación de Cultura Universitaria. Montevideo, 2004.
NICOLIELLO RIBEIRO, Ariel: La Responsabilidad por Accidente de Trabajo o Enfermedad Profesional. Fundación de Cultura Universitaria. Montevideo, 2006.
SARTHOU, Elios: Trabajo, Derecho y Sociedad. Fundación de Cultura Universitaria. Montevideo, 2004.
Procedural Law
§ Classic treatise
COUTURE, Eduardo J.: Estudios de Derecho Procesal Civil. 3 vols. Montevideo, 1956.
Fundamentos de Derecho Procesal civil.
§ Essential bibliography
ABAL OLIÚ, Alejandro: Derecho Procesal, 3 vols. Fundación de Cultura Universitaria. Montevideo, 2004.
GELSI BIDART, Adolfo: De las nulidades en los actos procesales. Amalio Fernández. Montevideo, 1981.
TARIGO, Enrique E.: Lecciones de Derecho Procesal Civil. 4 vols. Fundación de Cultura Universitaria. Montevideo, 1997-2001
§ Additional bibliography
ABAL OLIÚ, Alejandro Las funciones procesales de Información (Notificaciones), Certificación y Registro (Documentación y archivo). Fundación de Cultura Universitaria. Montevideo, 2003. Estudios del Código General del Proceso. 3 vol. Fundación de Cultura Universitaria. Montevideo, 2000.
BARRIOS DE ANGELIS, Dante: El Juicio Arbitral. Montevideo, 1956.
BIURRUM BERNERÓN, Rafael: Preparación del Proceso Civil. Fundación de Cultura Universitaria. Montevideo, 2006.
BRUNO MENTASTI, Daniel P.: Manual de Técnica Forense Derecho Aplicado. Fundación de Cultura Universitaria. Montevideo, 2006.
COUTURE, Eduardo J.: Proyecto de Código de Procedimiento Civil. Buenos Aires, 1945.
NICOLIELLO, Nelson: Tratado Elemental Teórico Práctico de Técnica Forense. 3 vol. Amalio Fernández. Montevideo, 1992.
TARIGO, Enrique E.: Enfoque Procesal de Contencioso Administrativo de Anulación. Fundación de Cultura Universitaria. Montevideo, 2001.
Tax Law
§ Classic treatise
VALDÉZ COSTA, Ramón: Instituciones de Derecho Tributario. Buenos Aires, 1992.
et PEIRANO FACIO, Juan Carlos (ed.): Manual de Derecho Financiero. 5 vol. Fundación de Cultura Universitaria. Montevideo, 2005.
§ Additional treatises
BERSTEIN, Jonás: El Tratamiento Tributario de las Sociedades Anónimas Financieras de Inversión. Fundación de Cultura Universitaria. Montevideo, 2006.
BLANCO, Andrés: El Impuesto al Valor Agregado. 2 vol. Fundación de Cultura Universitaria. Montevideo, 2004.
MAZZ, Addy: La integración económica y la tributaria. Fundación de Cultura Universitaria. Montevideo, 2001.
MONTERO TRAIBEL, José Pedro: Derecho Tributario Moderno. 2 vol. Fundación de Cultura Universitaria. Montevideo, 2006.
PÉREZ NOVARO, César: Modos de extinción de la obligación tributaria. Fundación de Cultura Universitaria. Montevideo, 2005.
RODRÍGUEZ VILLALBA, Gustavo: La potestad tributaria de los Gobiernos Departamentales. Fundación de Cultura Universitaria. Montevideo, 1999.
VALDÉS COSTA, Ramón et JARACH, Dino: Introducción al Derecho Tributario. Fundación de Cultura Universitaria. Montevideo,
Criminal Law
§ Classic treatise
BAYARDO BENGOA, Fernando: Tratado de Derecho Penal, 3 vols. Amalio Fernández. Montevideo, 1983.
§ Essential bibliography
CAIROLI MARTÍNEZ, Milton: Curso de Derecho Penal Uruguayo. 4 vol. Fundación de Cultura Universitaria. Montevideo, 1999.
PREZA RESTUCCIA, Dardo: El Proceso Penal Uruguayo. Fundación de Cultura Universitaria. Montevideo, 2005.
§ Additional bibliography
CAMAÑO ROSA, Antonio: Tratado de los delitos. Montevideo. 1967
RETA, Adela: Derecho Penal 2o. Curso. Montevideo, 1963
CAIROLI MARTÍNEZ, Milton: La Cooperación penal internacional, la asistencia mutua y la extradición. Fundación de Cultura Universitaria. Montevideo, 2000.
VIEIRA, Manuel Adolfo: Extradición. Fundación de Cultura Universitaria. Montevideo, 2001.
- Revista Uruguaya de Derecho de Familia. Fundación de Cultura Universitaria
- Revista Uruguaya de Derecho Internacional Privado. Fundación de Cultura Universitaria
- Revista Uruguay de Derecho Procesal. Fundación de Cultura Universitaria
- Revista de Derecho Comercial, de la Empresa y de la Integración. Fundación de Cultura Universitaria.
- Revista de Derecho Penal. Fundación de Cultura Universitaria
- Revista de Derecho Público. Fundación de Cultura Universitaria.
- Revista de la Facultad de Derecho. Fundación de Cultura Universitaria
- Revista de Derecho de la Universidad Católica del Uruguay. Amalio Fernández.
- Revista de Derecho. Universidad de Montevideo.
- Revista de Técnica Forense. Fundación de Cultura Universitaria
- Derecho Laboral. Fundación de Cultura Universitaria
- Revista de Transporte y Seguros
- Cuadernos de la Facultad Derecho
- Estudios Jurídicos. Universidad Católica del Uruguay
- Anuario de Derecho Administrativo. Fundación de Cultura Universitaria.
- Anuario de Derecho Civil. Fundación de Cultura Universitaria.
- Anuario de Jurisprudencia Laboral. Fundación de Cultura Universitaria.
- Anuario de Derecho Comercial. Fundación de Cultura Universitaria.
The main juridical book publisher is: Fundación de Cultura Universitaria, whose titles can be ordered though the Internet.
Other juridical publishers are:
Amalio Fernández (no website yet)
ONLINE LEGISLATION
Electronic databases in Uruguay are not much developed, yet some links are available:
Congress (“Parlamento”) provides a website with free access containing all laws enacted since 1935, legislative procedures, and other relevant legislative information
Constitutions and Codes
All Uruguayan Constitutions and most Codes can be found (in Spanish only) on the Parliamentary website.
The Civil Code is available here.
The Commercial Code is available here.
All of these links are free and no registration is required.
Law, Jurisprudence and Doctrine Websites
“El Derecho Digital” (Digital Law)
An electronic newspaper on general, domestic and foreign legal issues. Most of the information is restricted to members upon payment of a fee. Legislation and jurisprudence available on the site.
“La Justicia Uruguaya” (Uruguayan Justice)
Provides both electronic and paper-based recueil of jurisprudence over the last 60 years. It also contains a section on doctrine. Password required. (English section available).
“Diario Oficial” (Official Gazette or Register)
Offers both electronic and paper-based information on laws, decrees, resolutions and judicial decisions. Password required.
Government
Government sites provide institutional information and news about their respective fields.
Executive Branch
These websites contain links to other public offices.
- The Presidency
- Ministry of the Interior
- Ministry of Foreign Affairs
- Ministry of National Defense
- Ministry of Social Development
- Ministry of Finance and Economy
- Ministry of Culture and Education
- Ministry of Tourism
- Ministry of Transport and Public Works
- Ministry of Livestock, Agriculture and Fisheries
- Ministry of Industry, Energy, and Mining
- Ministry of Public Health
- Ministry of Labour and Social Security
- Ministry of Sports and Tourism
- Legislative Branch
- Judicial Branch
University education has only recently been open to the private sector, and thus, some diffidence is still perceived in some sectors of society towards private universities, even though they offer fine rates of production and professionalism.
Currently, there are five Universities (one public and four private), and eleven University-institutions.
A full list of approved law schools may be found in the Ministry of Culture and Education website.
There are five Law Schools in Uruguay, one public and the others private, offering law degrees authorizing graduates to be admitted to the practice of the law.
Universidad de la República (Udelar)
The largest University in the country; offers Law degrees and master’s degree programmes.
Information on the University may be found here.
The Udelar Law School website is here.
Universidad Católica del Uruguay “Dámaso Antonio Larrañaga” (UCU or UCUDAL)
A private, Catholic (Jesuit), university certified in 1985. The first private University in the country.
Offers an undergraduate and a graduate programme in Law.
Information on the University may be found here.
The Law School website is here.
Universidad de Montevideo (UM)
A private, confessional university certified in 1997; offers both undergraduate and graduate law degrees.
Information on the UM, is available here.
Law School information can be found here.
Universidad de la Empresa (UDE)
Also a private University, certified in 1995; offers an undergraduate law degree.
Information is available here.
Universitario de Punta del Este (not a University but a University style-Institution)
A private institution certified in 2000, which offers graduates a law degree.
Information on the institution can be found here.