Bergstein Abogados

In Labor Law there is what is called unfair dismissal, that is, one that, due to the circumstances that surround it or the way in which it is verified, gives rise to complementary compensation, in addition to the compensation for dismissal that we all know. . However, although jurisprudence and doctrine are unanimous in recognizing its […]

Professional practice is rich in situations in which an individual may have been the subject of an investigation, or may have appeared in the press for an “ex” reason. Sometimes not even that: it is enough that the individual simply forms part of a certain group or category of people so that, if at any time […]

How transparent should I be when reporting a claim to the insurer? If it is true that the Law moves in the world of nuances, the reader will understand that a plain and simple answer is not possible, nor is it possible in white on black. If something is clear in the current state of our Law, […]

This is the purpose of the Hague Convention on the Recognition and Enforcement of Foreign Judgments in Civil or Commercial Matters, of 2019, and which Uruguay has just incorporated into national law through a recently enacted law (“Convention”). With the adoption of the Convention, our country reaffirms its commitment to the development of a strong […]

Over the last few years, Uruguay attracted a significant number of immigrants, especially from the neighboring countries (Argentina and Brazil). Uruguay´s tradition of democracy and stability, coupled with a sound managemenet of the pandemic may explain the current trends. Such characteristics were boosted by the several incentives granted by the current Administration to promote the legal and tax […]

In the Lawyer’s Commandments, Eduardo J. Couture, the great Dean of the Faculty of Law, said: “Be Loyal: Loyal to your client, whom you should not abandon until you understand that he is unworthy of you. Loyal to the adversary, even when he is disloyal to you. Loyal to the Judge who ignores the facts and must […]

Employees of a Call Center in Canelones (“the Call Center”) reported to the Ministry of Labor (“MTSS”) the closure of the company where they worked and the consequent dismissal of the staff of officials after they informed their employer of the imminent formation of a union. Following the complaint, the MTSS found that the Call […]

Law No. 19,691 (“the Law”) entered into force in November 2018 with the objective of promoting the labor inclusion of people with disabilities. One of the established mechanisms was that in all new personnel entry, companies that have 25 or more permanent workers on the payroll should employ people with disabilities with the necessary conditions and […]

There are not many jurisdictional pronouncements related to transfer pricing . For this reason, every time the Administrative Litigation Tribunal (“TCA”) issues a ruling on this issue, it undoubtedly arouses the interest of those of us who deal with tax matters on a daily basis. The case resolved by the TCA (Sent. No. 597/021) involves a Uruguayan corporation […]

El lector lo habrá escuchado más de una vez: se dice que en la Administración Pública quienes acceden a los mejores cargos no necesariamente son los más dotados, sino los que tienen los mejores contactos.  Cualquiera sea la realidad, lo cierto es que es en las sentencias de nuestros tribunales donde muchas veces salen los […]

The Directorate General of Taxation (“DGI”) has just announced Resolution No. 488/2023 (hereinafter, “the Resolution”), by virtue of which it establishes the terms and conditions under which the Tax Administration will apply the Tax on Income from Economic Activities (IRAE) on passive income from abroad. Recall that Law No. 20,095, regulated by Decree No. 395/022, […]

Of course yes, and we refer to the facts: in October of last year, the American artist Kanye West spread through his Twitter account a series of messages of markedly anti-Semitic content: “You have been playing with me and trying to exclude anyone who opposes your agenda”; “I can’t be anti-Semitic because there are also […]

There are not many jurisdictional pronouncements related to transfer pricing . For this reason, every time the Administrative Litigation Tribunal (“TCA”) issues a ruling on this issue, it undoubtedly arouses the interest of those of us who deal with tax matters on a daily basis. The case resolved by the TCA (Sent. No. 597/021) involves a Uruguayan corporation […]

A country is also made through its traditions. Among those that make ours, without a doubt the New Year’s Eve Gordo takes its place. However, there are not many court cases in which they end up being the subject of litigation. In the city of Florida, a business called on neighbors to participate in the year-end lottery. […]

Recordatorio: Domicilio Electrónico ante el Ministerio de Trabajo y Seguridad Social A partir del 1° de enero de 2023 comenzará a regir la obligación de todo empleador -con excepción del servicio doméstico- a constituir domicilio electrónico (“el Domicilio”) ante el Ministerio de Trabajo y Seguridad Social (“MTSS”). El incumplimiento de esta obligación será sancionado por […]

The Oil of the XXI Century: The Protection of Personal Data and the Recent Amendments Introduced by the Accountability Law There are many specialists who consider the ownership and management of personal data as the oil of the XXI century. This is supported by the recent elections in some countries, as well as the emphasis […]

It is common that after an initial honeymoon period, labor relations enter a state of plateau. Sometimes the routine does its thing, and what at the beginning were pure praise, ends up in a disagreement of proportions, sometimes even unpleasant. Perhaps that pattern is in the nature of all human relationships… Read more

It is commonplace that judgments are won or lost on the test. In fact, the professional consultation of daily work is rich in this type of situation: the reason of the interested party seems unquestionable, and yet professionals are in need of dissuading the promotion of legal actions, attentive to the evidentiary limitations. The case […]

Es sabido que en Uruguay las leyes sucesorias determinan la existencia de herederos forzosos. Esto es, personas que independientemente de la voluntad del fallecido tienen derecho a recibir una cuotaparte de la herencia. A esa porción o porcentaje del patrimonio del causante a la cual los herederos forzosos tienen derecho (al tiempo de la muerte […]

Quien alguna vez haya pasado por un quirófano, difícilmente haya de olvidar las preguntas que una y otra vez le formularan al ingresar a la sala de operaciones: “¿cuál es su nombre?” y “¿de qué viene a operarse”? La razón de la insistencia es comprensible: a diario se operan decenas de personas en un centro […]

Uruguay – Business Opportunity International Bid –  Construction of Penitentiary Facilities The Uruguayan government has called for an international public bid for the construction of penitentiary facilities (prison) in the city of Libertad, Department of San José. The project is to be conducted under a public-private participation format (participación público-privada). The scope of the bid […]

¿Puede un Ente Público Someterse a Arbitraje? Por supuesto que sí, y de hecho ya ha ocurrido. Así lo avala la sentencia que hoy nos convoca. Una empresa pública (“el Ente Público”) estuvo durante años vinculada contractualmente con una empresa privada mediante contratos de distribución de renovación automática. Al cabo de décadas de relación comercial, […]

The Uruguayan Administration has recently published the new Reference Framework for Uruguay’s potential issuance of Bonds Indexed to Climate Change Indicators (BIICC). This Framework aligns with the five main components of ICMA’s Sustainability-Linked Bond Principles 2020. The Framework for BIICC issuance is the keystone for Uruguay’s access to the sustainable sovereign financing market, seeking to […]

The memory reader may remember it. In September 2019, the Entrepreneurship Law (Law No. 19,820, “the Law”) created the so-called simplified stock company, usually known by its acronym: “SAS”. The objective was very clear: to make available to entrepreneurs an agile, flexible vehicle, with a lower burden of procedures and bureaucracy and, therefore, with a lower cost. […]

Below follows the summary of the topics analyzed: • Commented regulations: (i) Modifications to the taxation of passive income from abroad (ii) Reduction of VAT for beneficiaries of Family Allowance Equity Plan (iii) Adjustments to the withholdings of investment fund managers • Commented jurisprudence: (i) Tax residence in Uruguay: court limits the possibility of obtaining […]

En el pasado, desde este mismo Newsletter hemos tenido ocasión de comentar los beneficios -a nivel de cargas o aportes sociales- que una ley del año pasado estableciera para incentivar el acceso al mercado laboral. Esos beneficios apuntaron, en una primera instancia, a jóvenes entre 15 y 29 años, a mayores de 45 años, y […]

Hasta hace algunos días, la homologación y convalidación de títulos terciarios y/o universitarios del exterior era competencia de la Universidad de la República. A partir de la ratificación -por parte del Estado uruguayo- del Convenio de reconocimiento de estudios, títulos y diplomas de Educación Superior de América Latina y el Caribe, el pasado mes de Junio los procedimientos de reconocimiento y reválida de títulos del extranjero han […]

Ocasionalmente, desde este mismo Newsletter hemos tenido oportunidad de ocuparnos del tema del título.  Si bien el Código Tributario contempla la fuerza mayor entre las circunstancias que impiden hacer valer la responsabilidad del contribuyente, en la práctica han sido pocos los casos en que el Tribunal de lo Contencioso Administrativo (“el TCA”) ha acogido el […]

¿Es Responsable por la Deuda de Patente de su Vendedor? Patente de Rodados: El Adquirente de un Vehículo, ¿Es Responsable por la Deuda de Patente de su Vendedor? Como tantas otras veces, la respuesta es un lacónico “depende”. ¿Depende de qué? Depende de las normas del departamento de que se trate, según se verá seguidamente. […]

La Publicidad Engañosa: Entre la Vaguedad, la Transparencia y la Escrupulosidad Vivimos en la era donde el marketing lo es casi todo. Si a eso sumamos el caudal inabarcable de información que recibimos, se comprende sin esfuerzo la importancia decisiva que cobran las normas de protección al consumidor. De ahí que nuestra ley de relaciones […]

Es conocido el impacto de una buena alimentación en nuestra vida.  De hecho han proliferado las tiendas que ofrecen productos orgánicos, naturales y saludables, y que compiten por un espacio en nuestra “nueva” dieta. El Poder Ejecutivo no ha sido ajeno a esa tendencia. Días pasados publicó un decreto (“el Decreto”) que contempla la certificación […]

May I Publicly Defame My Employer? — “He Fired My Co-workers For Joining The Union” The matter was addressed in a recent ruling issued by a Uruguayan Court (the “Court”). The ruling discussed the case of an employee who, after termination of his employment relationship, posted on Facebook certain phrases in reference to his former […]

En abril de 2021, el Poder Ejecutivo reglamentó la ley que autorizó el ingreso de vehículos usados a Uruguay, exceptuado de todo tributo a la importación. Como se recordará, la reglamentación apuntaba a aquellos extranjeros que hubieran obtenido su residencia permanente en el país entre el 1 de enero de 2020 y el 31 de […]

A Free Trade Agreement with China?   On September 7, 2021, the Uruguayan government received a “formal proposal” from China to push forward the process to enter into a free trade agreement with such country. Further to the proposed time-table, an initial feasibility study would be conducted, to be followed by negotiations over the agreement draft. China is already […]