Rules of Tax Law for the disabled and their disharmony with the International Law of Human Rights in Uruguay

Abstract

This paper aims to prove the existence of disharmony between the rules of International Human Right Law and part of the rules of Uruguayan tax law that regulate exemptions for vehicles for the disabled. The Convention on the Rights of Persons with Disabilities, the Uruguayan Constitution, and the rules emanating from the internal organs of the State, whatever their hierarchy, must be applied to facilitate the right to mobility. Accordingly, Uruguay adopted two modalities of exemption, depending on whether they arise from national power or from the power of departmental governments. The latter has presented harmonization problems since 2018, with the entry into force and incorporation of nationalized vehicles into the Single Vehicle Revenue Collection System. To meet the described objective. To fulfill the described objective, the method was based on qualitative research integrated with cross-sectional, descriptive, and interpretive exploration that includes the Uruguayan tradition in the harmonization of International Human Right Law with internal regulations, comparing the analytical study of the case. In conclusion, the application of the above-mentioned regulations is regressive and does not provide a satisfactory solution to the problem.