First Chapter

INTEGRATION

• The integration

• An integration theory

• The juridical boundary of the integration

• An integration thinking

Second Chapter

EUROPEAN UNION, SOUTHERN COMMON MARKET AND LEGISLATIVE HARMONIZATION

• European Union, Southern Common Market and Legislative Harmonization

• Comparative Law

• The Integration as process – Mercosul and European Union

• Legislative Harmonization in the context of the Regional Integration

Third Chapter

MERCOSUL, EUROPEAN UNION AND TAX LEGISLATIVE HARMONIZATION – A STUDY ABOUT THE VALUE ADDED TAX

• Tax Legislative Harmonization

• Tax Legislative Harmonization in Mercosul