Value Added Tax - The European Model and the Perspectives of Legislative - Harmonization for Southern Common Marke

INTRODUCTION, p. 9

First Chapter - INTEGRATION, p. 15

1.1 The integration, p. 15

1.2 An integration theory, p. 16

1.2.1 Integration Concept, p. 17

1.2.2 Consolidation of Processes of Integration, p. 18

1.2.3 The Integration and its ways of performance, p. 20

1.2.3.1 Integration and International Relations - a proposal of classification, p. 21

1.2.3.2 Integration: an economical and commercial view, p. 33

1.3 The juridical boundary of the integration, p. 45

1.4 An integration thinking, p. 46

Second Chapter - EUROPEAN UNION, SOUTHERN COMMON MARKET AND LEGISLATIVE HARMONIZATION, p. 49

2.1 European Union, Southern Common Market and Legislative Harmonization, p. 49

2.2 Comparative Law, p. 50

2.3 The Integration as process - Mercosul and European Union, p. 52

2.3.1 The Integration of the Latin America States - a brief historical incursion, p. 53

2.3.2 The Mercosul (Southern Common Market), p. 59

2.3.2.1 The Asuncion Agreement: objectives and principles, p. 59

2.3.2.2 Institutional Structure of Mercosul, p. 61

2.3.3 Integration Law, p. 66

2.3.3.1 Public International Law, p. 67

2.3.3.2 Sources of integration Law in Mercosul, p. 69

2.3.4 The European Experience, p. 72

2.3.4.1 European constitutive agreements, p. 73

2.3.4.2 European Institutional organization, p. 78

2.3.4.3 The Community Law, p. 87

2.4 Legislative Harmonization in the context of the Regional Integration, p. 101

2.4.1 Legislative Harmonization in the Mercosul and European Union, p. 105

2.4.2 The Process of Harmonization in the Mercosul, p. 106

2.4.3 Harmonization in the European Union, p. 111

2.4.4 Legislative Harmonization in Mercosul x Legislative Harmonization in the European - a compared analysis, p. 120

Third Chapter - MERCOSUL, EUROPEAN AND TAX LEGISLATIVE HARMONIZATION - A STUDY ABOUT THE VALUE ADDED TAX, p. 123

3.1 Tax Legislative Harmonization, p. 123

3.2 Tax Legislative Harmonization in Mercosul, p. 126

3.2.1 Value Added Tax in the States members of Mercosul, p. 135

3.2.1.1 General Characteristics of VAT, p. 136

3.2.1.2 The Value Added Tax in Argentina, p. 138

3.2.1.3 Value Added Tax in Uruguay, p. 143

3.2.1.4 The VAT in Paraguay, p. 148

3.2.1.5 Tax System on consumption in Brazil, p. 150

NOTES, p. 157

A

• Advisory Economic and Social Forum (CESF), p. 64
• An integration theory, p. 16
• An integration thinking, p. 46
• Argentina. The Value Added Tax in Argentina, p. 138
• Audit Court., p. 85

B

• Brasilian Tax Reform. Considerations on the issue of the Brasilian Tax Reform., p. 152

C

• Central Bank European System., p. 86
• Classification. Integration and International Relations. A proposal of classification., p. 21
• Commercial view. Integration: an economical and commercial view., p. 33
• Committee on Regions, p. 86
• Common Market Counsel (CMC)., p. 62
• Common Market Group (CMG)., p. 63
• Community Law. Main Characteristics of the Community Law., p. 94
• Comparative Law, p. 50
• Considerations on the issue of the Brasilian Tax Reform, p. 152
• Consolidation of Processes of Integration., p. 18
• Consumption. Tax System on consumption in Brazil, p. 150
• Corporate Entity, p. 65
• Court of Justice of the European Communities (CJEC)., p. 83

E

• Economic and Social Committee (ESC), p. 85
• Economical Integration. The phasesof the Economical Integration., p. 38
• Economical Integration and the Regulation of International Trade, p. 34
• Economical view. Integration: aneconomical and commercial view, p. 33
• European Bank of Investment., p. 86
• European Commission, p. 82
• European Parliament, p. 79
• European Union. Harmonizationin the European Union, p. 111
• European Union Institutional organization, p. 78
• European Union. Legislative Harmonization in Mercosul x Legislative Harmonization in the European Union. A compared analysis, p. 120
• European Union. Legislative Harmonization in the Mercosul and European Union, p. 105
• European Union. Mercosul, European Union and tax legislative harmonization. A study about the value added tax, p. 123
• European Union, Southern Common Market and Legislative Harmonization., p. 49
• European Union. The Integration as process. Mercosul and European Union., p. 52
• European Union constitutive agreements., p. 73

G

• General Characteristics of VAT., p. 136

H

• Harmonization. The Process of Harmonization in the Mercosul, p. 106
• Harmonization in the European Union., p. 111
• Historical construction of the concept of sovereignty., p. 23

I

• Institucional organization. European Union Institutional organization., p. 78
• Institutional Structure of Mercosul, p. 61
• Integration., p. 15
• Integration. An integration theory., p. 16
• Integration. An integration thinking., p. 46
• Integration Concept., p. 17
• Integration. Consolidation of Processes of Integration, p. 18
• Integration Law., p. 66
• Integration. Sovereignty and integration, p. 23
• Integration. The European Experience, p. 72
• Integration. The Integration and its ways of performance., p. 20
• Integration. The Integration of the Latin America States. A brief historical incursion., p. 53
• Integration. The Sovereignty in the context of processes of Integration, p. 28
• Integration. The integration., p. 15
• Integration. The juridical boundary of the integration., p. 45
• Integration: an economical and commercial view., p. 33
• Integration and International Relations. A proposal of classification., p. 21
• International Relations. Integration and International Relations. A proposal of classification., p. 21
• International Trade. Economical Integration and the Regulation of International Trade, p. 34
• Introduction, p. 9

L

• Latin America States. The Integration of the Latin America States. A brief historical incursion, p. 53
• Legislative Harmonization. European Union, Southern Common Market and Legislative Harmonization, p. 49
• Legislative Harmonization in Mercosul x Legislative Harmonization in the European Union. A compared analysis, p. 120
• Legislative Harmonization in the Mercosul and European Union, p. 105
• Legislative Harmonization in the context of the Regional Integration., p. 101

M

• Mercosul Administrative Department (MAD), p. 64
• Mercosul Commerce Commission (MCC)., p. 63
• Mercosul, European Union and tax legislative harmonization. A study about the value added tax., p. 123
• Mercosul. Institutional Structure of Mercosul., p. 61
• Mercosul. Legislative Harmonization in Mercosul x Legislative Harmonization in the European Union. A compared analysis, p. 120
• Mercosul. Legislative Harmonization in the Mercosul and European Union, p. 105
• Mercosul Solution to Controversy. The Protocol of Brasilia, p. 64
• Mercosul. Sources of integration Law in Mercosul., p. 69
• Mercosul. Tax Legislative Harmonization in Mercosul, p. 126
• Mercosul. The Integration as process. Mercosul and European Union, p. 52
• Mercosul. The Mercosul (Southern Common Market), p. 59
• Mercosul. The Process of Harmonization in the Mercosul, p. 106
• Mercosul. Value Added Tax in theStates members of Mercosul., p. 135

N

• Notes, p. 157

P

• Paraguay. The VAT in Paraguay, p. 148
• Parliamentary Linked Commission (PLC)., p. 63
• Processes of Integration. Consolidation of Processes of Integration., p. 18
• Public International Law., p. 67

R

• Regional Integration. Legislative Harmonization in the context of the Regional Integration., p. 101

S

• Sources of Community Law., p. 88
• Sources of integration Law in Mercosul, p. 69
• Southern Common Market. European Union, Southern Common Market and Legislative Harmonization., p. 49
• Sovereignty. Historical constructionof the concept of sovereignty., p. 23
• Sovereignty. The Sovereignty in the context of processes of Integration, p. 28
• Sovereignty and integration, p. 23

T

• Tax LegislativeHarmonization., p. 123
• Tax Legislative Harmonization. Mercosul, European Union and tax legislative harmonization. A study about the value added tax, p. 123
• Tax Legislative Harmonization in Mercosul., p. 126
• Tax System on consumption in Brazil, p. 150
• The Asuncion Agreement: objectives and principles., p. 59
• The Community Law, p. 87
• The European Experience, p. 72
• The European Union Counsel, p. 81
• The Integration and its ways of performance., p. 20
• The Integration as process. Mercosul and European Union., p. 52
• The Mercosul (Southern Common Market), p. 59
• The Process of Harmonization in the Mercosul, p. 106
• The Sovereignty in the context of processes of Integration, p. 28
• The VAT in Paraguay, p. 148
• The Value Added Tax in Argentina, p. 138
• The integration, p. 15
• The juridical boundary of the integration., p. 45
• The phases of the Economical Integration, p. 38
• Theory. An integration theory, p. 16

U

• Uruguay. Value Added Tax in Uruguay., p. 143

V

• VAT. General Characteristics of VAT., p. 136
• Value Added Tax. Mercosul, European Union and tax legislative harmonization. A study about the value added tax., p. 123
• Value Added Tax in Uruguay, p. 143
• Value Added Tax in the States members of Mercosul, p. 135