Código Aduaneiro do Mercosul e o seu reflexo no direito brasileiro

• Autor(a) principal: Alves, Juliana Ribeiro
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/34576
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Integração; Mercado comum; Harmonização tributária; Código Aduaneiro do Mercosul; Direito brasileiro; Integration; Common market; Tax harmonization; Customs Code of Mercosur; Brazilian law

With the end of the Cold War, globalization has taken its course in order to improve and expand the development of international trade, as well as the process of regional integration, aimed at cooperation among States. In this context, from the successful model of integration on the European continent, with the creation of a perfect Monetary and Financial Union, the European Union, many other countries wanted to follow the pattern. Thus, in 1991, the Treaty of Asuncion was signed between Brazil, Uruguay, Argentina and Paraguay, to create the Common Market of the South, Mercosur. Although its objectives focus on the formation of a common market, its current status is still an imperfect customs union. This is because there are a number of issues to its complete evolution, particularly in relation to the need to harmonize the laws of its States Parties in the customs and tax sphere. The present work was based on the incorporation of the Mercosur Customs Code into the Brazilian legal system, a fact that occurred at the end of 2018, in order to demonstrate its main impacts on domestic law, while noting the prospects for the Brazilian political and economic scenario