First ChapterINTEGRATION - The integration- An integration theory- The juridical boundary of the integration- An integration thinking Second ChapterEUROPEAN UNION, SOUTHERN COMMON MARKET AND LEGISLATIVE HARMONIZATION - European Union, Southern Commo n Market and Legislative Harmonization- Comparative Law- The Integration as process - Mercosul and European Union- Legislative Harmonization in the context of the Regional Integration Third ChapterMERCOSUL, EUROPEAN UNION AND TAX LEGISLATIVE HARMONI ZATION - A STUDY ABOUT THE VALUE ADDED TAX - Tax Legislative Harmonization- Tax Legislative Harmonization in Mercosul