Law of Vehicle License: ¿progress or setback?
Ley de Patentes de Rodados: ¿avance o retroceso?
| 2016 | |
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motor vehicles transportation tax law municipal law tax decrees departmental government constitutional law principle of departmental autonomy transporte automotor derecho tributario derecho municipal decretos tributarios gobierno departamental derecho constitucional principio de autonomía departamental |
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| Español | |
| Universidad Católica del Uruguay | |
| LIBERI | |
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https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/804
https://hdl.handle.net/10895/4068 |
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| Acceso abierto |
| Sumario: | Abstract. Article No. 1 of Law No.18.456 (Motor Vehicles. Registration Rules), is selfnominated as an interpretive rule of the Constitution which establishes the authority of the Departmental Governments to enact and administer the remedies provided for in art. 297 of the Constitution and limits this authority “geographically by the operative events occurred in their own jurisdiction”. Through this paper we intend to unravel whether the above mention provision may be interpreted, or if instead it imposes a limitation on the departmental taxing authority, which is not derived from the Constitution, and therefore leads to a real damage in departmental autonomy. We intend to draw attention on the role of the Supreme Court of Justice as a Constitutional Court, as related to an action for damage on autonomy (art. 283) and in reference to the declaration of inconstitutionality of departmental laws and decrees enforced as laws in their jurisdiction (arts. 256 et seq). Behind these conflicts, as organizational as they may seem, there is in essence an issue of human rights. |
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