indice: INTRODUCTION First Chapter - INTEGRATION 1.1 The integration 1.2 An integration theory 1.2.1 Integration Concept 1.2.2 Consolidation of Processes of Integration 1.2.3 The Integration and its ways of performance 1.2.3.1 Integration and International Relations - a proposal of classification 1.2.3.2 Integration: an economical and commercial view 1.3 The juridical boundary of the integration 1.4 An integration thinking Second Chapter - EUROPEAN UNION, SOUTHERN COMMON MARKET AND LEGISLATIVE HARMONIZATION 2.1 European Union, Southern Common Market and Legislative Harmonization 49 2.2 Comparative Law 2.3 The Integration as process - Mercosul and European Union 2.3.1 The Integration of the Latin America States - a brief historical incursion 2.3.2 The Mercosul (Southern Common Market) 2.3.2.1 The Asuncion Agreement: objectives and principles 2.3.2.2 Institutional Structure of Mercosul 2.3.3 Integration Law 2.3.3.1 Public International Law 2.3.3.2 Sources of integration Law in Mercosul 2.3.4 The European Experience 2.3.4.1 European Union constitutive agreements 2.3.4.2 European Union Institutional organization 2.3.4.3 The Community Law 2.4 Legislative Harmonization in the context of the Regional Integration 2.4.1 Legislative Harmonization in the Mercosul and European Union 2.4.2 The Process of Harmonization in the Mercosul 2.4.3 Harmonization in the European Union 2.4.4 Legislative Harmonization in Mercosul x Legislative Harmonization in the European Union - a compared analysis Third Chapter - MERCOSUL, EUROPEAN UNION AND TAX LEGISLATIVE HARMONIZATION - A STUDY ABOUT THE VALUE ADDED TAX 3.1 Tax Legislative Harmonization 3.2 Tax Legislative Harmonization in Mercosul 3.2.1 Value Added Tax in the States members of Mercosul 3.2.1.1 General Characteristics of VAT 3.2.1.2 The Value Added Tax in Argentina 3.2.1.3 Value Added Tax in Uruguay 3.2.1.4 The VAT in Paraguay 3.2.1.5 Tax System on consumption in Brazil NOTES

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