Abstract

BONET DE VIOLA, Ana María; DELFOR, Agustina  and  FERNANDEZ, Jorge Andrés. Economic crisis, external debt and realization of human rights. Analysis of the legal collision between international tax obligations and the covenant on economic, social and cultural righs. Cuad. Fac. Humanid. Cienc. Soc., Univ. Nac. Jujuy [online]. 2020, n.58, pp.161-180. ISSN 1668-8104.

This article presents a mapping of the legal collision between the international fiscal obligations acquired by countries that contract external debt and the state duties arising from the Covenant on Economic, Social and Cultural Rights, based on the Argentine case around the Standby Agreement with the IMF of the year 2019, considering the crisis and poverty contexts in which this collision occurs. The category of the collision of regimes is taken methodologically for the analysis of the legal conflict between the regulatory systems in question. The warning given by the Committee for the implementation of the Covenant regarding the adverse effects that such an agreement could imply on the effective realization of human rights is taken as a trigger. It is noted that the analyzed collision reveals a transnational collision of regimes between the international credit system to which the IMF belongs and on the other the human rights protection system of which the PDESC is part. This highlights the impossibility of harmonizing the logic of access that underlies the ESCR with the logic of privatization and domination on which the capitalist regime of credit expanded worldwide operates

Keywords : External debt; IMF,; Social rights,; PDESC.