A contemporary regionalism’s public space dynamics:

the tax administration in the institutional

microphysics of performing the European Union and

Mercosur’s treaties

Postdoctoral research project 2013-2015

Marcos Antonio Bezerra Brito

PUC-Rio – DUV-Speyer

PUC-Rio supervisor: Prof. Dr. Gisele Guimarães

Cittadino

DUV-Speyer supervisor: Prof. Dr. iur. Dr. h.c. Karl-

Peter Sommermann

Object: The performance of tax administration in

contemporary regionalism

Theme: "A contemporary regionalism’s public space

dynamics "

Delimitation of the subject: "The tax administration

in the institutional microphysics of performing the

European Union and Mercosur’s treaties"

Index

1. Problem’s position

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------------ 3

2

2. Possible answers – hypothesis

-------------------------------------------------- 7

3. Theme justification

----------------------------------------------------

--------- 10

4. Methodology

----------------------------------------------------

----------------- 12

5. Initial theme’s ordination

----------------------------------------------------

- 14

6. Construction schedule

----------------------------------------------------

------ 15

3

7. Project’s cited references

----------------------------------------------------

-- 16

1. Problem’s position

What are the sources of initial theoretical

framework and what problems this project aims to

provide answers.

Initial research references

The initial theoretical research references

are: contemporary public space, implementation of

regional treaties, constitutional concretion,

internationalization and transnationalization of

public administration, tax administration,

institutional communication, proceduralizing

institutional regional action, convergence of

institutional structures.

4

Explaining a first conceptual position of

these references, we’ll move forward into their

problematization within state theory, philosophy of

science and politics, constitutional theory,

constitutional law, economic integration law,

finance and tax law, identifying and articulating

their corresponding discourses in order to converge

responses that allow realizing the performance of

tax administration across the undefined public space

of contemporary regionalism, by the implementation

of treaties and their constitutional concretion.

Problems for this research

How is acting and what are the trends of

institutional innovation in public administration in

performing the Regional Framework Agreement between

the European Union and Mercosur?

In the framework of constitutionalizing

5

fundamental rights guarantees and the political

necessity of regional integration in Europe and

South America1, and also the globalization of

communication, credit and electronic commerce, it

seems to be clear that the contemporary public space

tends to widening by deterritorializing, and in that

context the government starts to act increasingly in

conjunction with public and private actors, it’s to

say beyond the traditional state-centered

territorial and diplomatic limits2.

The growing trend - after the second. World

War – for constitutionalization of regional

treaties3 - that advances over the tortuous and

tangled path of legislative harmonization, which is

often permeated by political, economic and cultural

1 LAFER, Celso, e FONSECA Jr., Gelson.  Notas sobre o alcance do diálogo político entre a União Europeia e o Mercosul,

consulted between 16/06/2011 and 29/06/2011 at website https://docs.google.com/viewer?a=v&q=cache:GdaMHZkq4-UJ:www.ieei.pt/

files/Regular_Democratizar.Lafer-Fonseca.Notas_Sobre.pdf+&hl=pt-

BR&gl=br&pid=bl&srcid=ADGEEShuWG2pslyRdAJoV2Lrp8aIkBudMPnMbrc_68_JjllKN7vxMQtn2GrlbEx2kDcmOgFL6UGPkbfk9InxCl4OgXt5lAwJWQxriClG

ktkfksbt0iNJ-1PjjbO9r722TK3Zfb_VZTwN&sig=AHIEtbTPchHGIJlUlclNR6CXkAUW-rYw2g&pli=1;

2 SOMMERMANN. Karl-Peter, und MAGIERA, Siegfried (Ed.). Europäisierung und Internationalisierung der Öfentlichen

Verwaltung. Speyerer Forschungsberichte 252, consultada no website http://www.foev-speyer.de/publikationen/pubdb.asp?

reihen_id=1.

3  HÄBERLE, Peter. “El Regionalismo como Princípio Estructural Naciente del Estado Constitucional y como Máxima de la

Política del Derecho Europeo” in Retos Actuales del Estado Constitucional, Õnati, IVAP, 1996, p. 75.

6

internal strife inside each national state - along

with participation in its preparation and

responsibility for its internal implementation, have

resulted in a transterritorial expansion of public

administrations, that are now put to act in a public

space also expanded by both regional treaties and

globalization of communication, credit and

electronic commerce, also because garantees for

fundamental rights like right to information,

communication and consumer rights were

constitutionalised from regional treaties.

However from these facts contemporary public

space have gained more participation of public and

private entities - by now having access to decision-

making procedures and / or implementation of

deliberated public policies at the regional level -,

it has lost its state-centered definition for state

legislative, regulatory, executive and judicial

action. This undefined state-action space follows

7

both the constitutionalization of a regional public

space (in CF88, art. 4th., Par. Single), and the

inner contemporary societies tendency that points

the state acting in public space less as a direct

agent and more as a regulator, it’s to say, indirect

actor. Modified the tasks of contemporary Western

state, it has become difficult to keep on a

research’s itinerary that aims to "map" the role of

government in this public space of contemporary

regionalism, both because of the participation of

private actors in decision-making proceedings, and

the regional regulation diffusion, regulation that

if does not take away national states jurisdiction,

nor clearly defines their territorial limits.

Alongside these uncertainties come regional treaties

and their eventual constitutionalization, which

blows up the already insecure settings for national

competence catalogs, leading to policy

8

judicialization where there is no minimal

consensus4.

More important therefore than seeking to

construct a map of public administrations’

performance limits - an itinerary that seems like a

fruitless task, considering that the development of

contemporary regionalization processes have no

conceptual defined positions like the state-centered

geopolitics of international relations has, nor

clear defined institutes and limits of competence in

transnational public space - is to investigate the

actual performance of public administrations in this

dynamic public space and, specifically in this

research, the performance of financial

administrations, across the ongoing events put in

course regionally by public and private actors.

4 Transconstitucionalismo: “Em poucas palavras, o transconstitucionalismo é o entrelaçamento de ordens jurídicas diversas,

tanto estatais quanto transnacionais, internacionais e supranacionais, em torno dos mesmos problemas de natureza

constitucional. Ou seja, problemas de direitos fundamentais e limitação do poder que são discutidos ao mesmo tempo por

tribunais de ordens diversas. Por exemplo, o comércio de pneus usados, que envolve questões ambientais e de liberdade

econômica. Essas questões são discutidas ao mesmo tempo pela Organização Mundial do comércio, pelo Mercosul e pelo Supremo

Tribunal Federal no Brasil. O fato de a mesma questão de natureza constitucional ser enfrentada concomitantemente por diversas

ordens leva ao que eu chamei de transconstitucionalismo.” Marcelo Neves, Revista Consultor Jurídico, 12 de julho de 2009.

9

So here we’ll get into a problem that

certainly involves a different perception of space

other than that geographical notion of space as

linked to the territory, and therefore a different

perception from that common sense notion of public

space.

2. Possible answers – hypothesis

Specified a regional treaties’ public space

10

perception, woven with national public space of

those treaties’s constitutionalization and the

state-centered public space of geopolitical

international relations, we’ll point the object of

this research in the performance of public

administration in what strictly has relevance to the

constitutionalized political necessity of regional

integration, it’s therefore to say, starting from

regional treaties, constitution, legislation and

regulation, investigating the performance of public

administration – and specifically the financial

administration - in acts of regionalization

processes5, then proceeding a comparison between the

performance of the German financial administration

at the regionalization process of European Union

(which has an experience of more than 60 years since

the European Coal and Steel Community) and the

5 Sobre a proeminência dos ministérios das finanças no regionalismo contemporâneo, ver BRITO, Marcos Antonio Bezerra

Brito. ELEMENTOS DE GOVERNANÇA EM SISTEMAS MULTINÍVEIS DE ADMINISTRAÇÃO PÚBLICA: A VINCULAÇÃO CONSTITUCIONAL CONTEMPORÂNEA DA

ADMINISTRAÇÃO FAZENDÁRIA NA INTEGRAÇÃO REGIONAL. Pesquisa apresentada como resultado do estágio de pós-doutorado do Programa

de Pós-Graduação em Direito da Pontifícia Universidade Católica do Rio de Janeiro, em convênio com o Instituto Alemão de

Pesquisas em Administração Pública de Speyer, e a Universidade Alemã de Ciência da Administração de Speyer. RJ, PUC-Rio, 2012.

11

performance of the Brazilian financial

administration in the Mercosur process of economic

regionalization, Unasur, and finally both financial

administrations performances under the Regional

Framework Agreement between the European Union and

Mercosur.

Unlike state-centered concepts already

outlined by the secular experience of 'international

relations'6 since the Peace of Westphalia,

contemporary regionalism, without a secular

experience, is a phenomenon in course of

construction. That is why, in addition to conceptual

discussions and paradigmatic choices between

multipolar geopolitical subjects, or 'global

administrative law'7 standards, the role of public

administration can be comprehended8 as a concerted6 Ver BRITO, Marcos Antonio Bezerra Brito. ELEMENTOS DE GOVERNANÇA EM SISTEMAS MULTINÍVEIS DE ADMINISTRAÇÃO PÚBLICA: A

VINCULAÇÃO CONSTITUCIONAL CONTEMPORÂNEA DA ADMINISTRAÇÃO FAZENDÁRIA NA INTEGRAÇÃO REGIONAL. Pesquisa apresentada como

resultado do estágio de pós-doutorado do Programa de Pós-Graduação em Direito da Pontifícia Universidade Católica do Rio de

Janeiro, em convênio com o Instituto Alemão de Pesquisas em Administração Pública de Speyer, e a Universidade Alemã de Ciência

da Administração de Speyer. RJ, PUC-Rio, 2012, Cap. 1, “Percepção e método”.

7 KRISCH, N. (2006). The Pluralism of Global Administrative Law. European Journal of International Law 17(1): 247-278;

8 Ver BRITO, Marcos Antonio Bezerra Brito. ELEMENTOS DE GOVERNANÇA EM SISTEMAS MULTINÍVEIS DE ADMINISTRAÇÃO PÚBLICA: A

VINCULAÇÃO CONSTITUCIONAL CONTEMPORÂNEA DA ADMINISTRAÇÃO FAZENDÁRIA NA INTEGRAÇÃO REGIONAL. Pesquisa apresentada como

resultado do estágio de pós-doutorado do Programa de Pós-Graduação em Direito da Pontifícia Universidade Católica do Rio de

12

thematic criteria of consensus with fiscal

parameters for distribution that result from

deliberation, decision-making and implementation of

public policies by a variety of public and private

actors9 at regional, national, sub-national and

local levels

We understand that in addition to increasing

financial regionalization in the European Union with

the European Central Bank, and in the Mercosur with

the Macroeconomic Monitoring Group10, alongside other

measures centered on traditional representatives of

each country, arranged in geopolitical Westphalian

secular correspondence, the growing participation of

agencies and regional actors1 1 on specific issues,

Janeiro, em convênio com o Instituto Alemão de Pesquisas em Administração Pública de Speyer, e a Universidade Alemã de Ciência

da Administração de Speyer. RJ, PUC-Rio, 2012, Cap. 1, “Compreensão e método”.

9 Ver BRITO, Marcos Antonio Bezerra Brito. ELEMENTOS DE GOVERNANÇA EM SISTEMAS MULTINÍVEIS DE ADMINISTRAÇÃO PÚBLICA: A

VINCULAÇÃO CONSTITUCIONAL CONTEMPORÂNEA DA ADMINISTRAÇÃO FAZENDÁRIA NA INTEGRAÇÃO REGIONAL. Pesquisa apresentada como

resultado do estágio de pós-doutorado do Programa de Pós-Graduação em Direito da Pontifícia Universidade Católica do Rio de

Janeiro, em convênio com o Instituto Alemão de Pesquisas em Administração Pública de Speyer, e a Universidade Alemã de Ciência

da Administração de Speyer. RJ, PUC-Rio, 2012, Cap. 1, “Compreensão e método”.

10 Veja-se também o Projeto de Cooperação Técnica Apoio ao Monitoramento Macroeconômico, celebrado com a União Européia.

Fonte http://jus.com.br/revista/texto/18391/coordenacao-fiscal-no-mercosul-obstaculos-e-perspectivas#ixzz1umSH57Lt;

11 “This new form of international relations is put into practice throughout an innovative form of diplomacy, whose actors include not only Member States, but also

enterprises, political parties, unions, professional organizations, subnational entities and above all non-governmental organisations”. FRANÇA FILHO, Marcílio

Toscano. Law in the Transatlantic Trade Road: The EU-Mercosur Agreement between Global Administrative Law and Multilevel

Constitutionalism. Fonte: http://www.garnet.sciencespobordeaux.fr/Garnet%20papers%20PDF/FRANCA%20FILHO,%20Marcilio

%20Toscano.pdf.

13

such as pharmaceuticals, tourism, cities of the

Atlantic Arc12, winemaking, among many1 3, has led

governments to participate in institutional

innovations, fact only perceptible by the exercise

of interpreting the actors’ performances towards

agreeded consensus on the worked themes.

Our hypothesis, which we intend to test, is

that the government - and specifically the financial

administration - has been operating on institutional

innovation in contemporary regionalism across the

European Union, Mercosur, Unasur and the Regional

Framework Agreement between the European Union and

Mercosur. We understand - and will test as

hypothesis - that the role of government - and

specifically in this research the tax

administration1 4 – in the contemporary regionalism12 Contribuição da Conferência das Cidades do Arco Atlântico – 6, rue Saint-Martin – 35700 - RENNES (France) – Tél.: +33(0)

2 99 30 24 51 – Email: aacities@gmail.com.

13 Além da Comissão Européia, composta por cidadãos que não tomam parte no executivo, no legislativo ou no judiciário

nacional nem europeu, e outros comitês consultivos e para ação social, custeados por fundos, como o Fundo Social Europeu, o

Fundo Europeu para o Desenvolvimento Regional e o Fundo de Coesão.

14 Sobre o protagonismo dos ministérios das finanças – administração fazendária – no regionalismo contemporâneo, ver

BRITO, Marcos Antonio Bezerra Brito. ELEMENTOS DE GOVERNANÇA EM SISTEMAS MULTINÍVEIS DE ADMINISTRAÇÃO PÚBLICA: A VINCULAÇÃO

CONSTITUCIONAL CONTEMPORÂNEA DA ADMINISTRAÇÃO FAZENDÁRIA NA INTEGRAÇÃO REGIONAL. Pesquisa apresentada como resultado do

estágio de pós-doutorado do Programa de Pós-Graduação em Direito da Pontifícia Universidade Católica do Rio de Janeiro, em

14

dynamics, is assisted by thematical convergence of

actions that also includes private entities,

convergence such that leaves gradually from being

fortuitous management guidelines of each national

government, if and when convergence starts to be

agreed and implemented regionally, since the

exchange of information and standardized

communication means between public and private

actors in terms of procedures, then proceduralizing

up elements of judgment and accountability at public

space.

3. Theme justification

If contemporary public space has gained in

participation, as increasingly more public and

private entities have access to decision-making

procedures and / or implementating deliberated

public policies since from sub-national to

convênio com o Instituto Alemão de Pesquisas em Administração Pública de Speyer, e a Universidade Alemã de Ciência da

Administração de Speyer. RJ, PUC-Rio, 2012.

15

suprarregional level (UN, World Bank, World Trade

Organization, International Monetary Fund), at the

same time regional public space does not have a

clear definition, a definition that is capital to

state-centered action legislative, regulatory,

judicial or executive. Therefore, investigating the

performance of public administration both in

multilevel systems (sub-national, national and

regional) and - the specific research purpose - its

interaction with other private / public agencies -

moreover than mapping a list / catalog of power and

competences -, we think, may offer a more insightful

dimension of the roles played by the state in

contemporary regionalism, a process that does’nt

provide a sure ontology as modern geopolitical

historical experience concepts and their resulting

legal concepts offers to international relations.

Contemporary constitutionalism points to a

citizen commitment and solidarity with future

16

generations and not for future generations, hence

the importance of fiscal adjustments regionally

persecuted by European Union and Mercosur, which

shows the progress of cooperative constitutional

state1 5, the expansion of participation in

interpretating / implementating the constitution

(hence the national constitutionalization of

regional treaties) by proceduralizing1 6 capillary

tematical means of action to public administration17

and private entities18, due to the growing trend in

contemporary regionalism institutionalization of

opinion and political will spontaneously generated

at the base of Western societies1 9.

Therefore the interest of this research is

the exam of institutional performance in

15 HÄBERLE. Peter. Estado constitucional cooperativo. RJ/SP/Recife, Ed. Renovar, 2007.

16 HÄBERLE. Peter.Hermenêutica constitucional – a sociedade aberta dos intérpretes da constituição: contribuição para a

interpretação pluralista e “procedimental” da constituição. P. Alegre, S.A. Fabris, 1997

17 Por exemplo o Forum Consultivo de Municípios, Estados Federados, Províncias e Departamentos do MERCOSUL, criado em 2004

na Cúpula de Ouro Preto;

18 Por exemplo, os comitês temáticos da Comissão Européia. Ver em Governance by Committee, the role of Committees in the

European Policy-Making  and Policy-implementation, Comitês do Parlamento Europeu e da Comissão Européia,

http://aei.pitt.edu/548/1/main.pdf.

19 HABERMAS, Jürgen. A inclusão do outro. SP, Edições Loyola, 2002; e Más allá del Estado nacional. Madrid, Editorial

Trotta, 2008.

17

contemporary regionalism, in order to identify - in

operations and ongoing, consolidated or in

implementation perspective procedures20 - their

regularity trends and relevance to regional public

space at subnational, national and supranational

levels, that denote the presence of public

administration. To achieve that, we’ll proceed a

survey to identify and describe the public and

private concretion / implementation actions linked

to contemporary regional treaties

constitutionalization, and then a comparison of

models, duration, procedures and results from

Germany and Brazilian financial administration

performances linked to the contemporary

Interregional Framework Agreement EU - Mercosur.

20 A par da ética procedimental proposta por Habermas (HABERMAS. Jürgen.Direito e democracia entre facticidade e validade.

RJ, Ed. Tempo brasileiro, 1997, vol. II; e A inclusão do outro. SP, Edições Loyola, 2002;) e da interpretação procedimental da

constituição proposta por Häberle (Häberle, Peter. Hermenêutica constitucional – a sociedade aberta dos intérpretes da

constituição: contribuição para a interpretação pluralista e “procedimental” da constituição. P. Alegre, S.A. Fabris, 1997;),

a proposta de legitimação procedimental de Luhmann (LUHMANN, Niklas. Legitimação pelo procedimento, DF, Universidade de

Brasília, 1980). Uma perspectiva comparativa entre Habermas e Luhmann sobre legitimação pelo procedimento, ver em BRITO,

Marcos Antonio Bezerra. Apontamentos sobre métodos de trabalho em direito constitucional tributário. RJ, PUC-Rio, 2005,

dissertação de mestrado, cap 2.

18

4. Methodology:

In order to achieve the research objective -

to verify and examine how it is working and what are

the trends of institutional innovation in public

administration at the Regional Framework Agreement

between the European Union and Mercosur, we’ll take

the object chronologicaly in Brazil starting from

the period of the 1988 Brazilian Constitution,

treaties of MERCOSUR and with the European Union, as

well as the constitutional amendments of the period,

and considering the European Union, we’ll take the

object at the period from the end of the

second.World War, and then we’ll proceed:

1) In order to choose an itinerary of research not

dependent on mapping competencies, which we believe

would cause more questions than answers, we will

19

start, from secondary sources, a discussion and

reflection in the fields of epistemology, political

philosophy and hermeneutics, about the structural

elements of the concept of public space from a non-

geographical nor territorialized notion of space, in

order to rework criteria and parameters for

perceiving and understanding the public space in

contemporary regionalism, referred to the phenomenon

of internationalization and transnationalization of

public administration as regulation and

performance2 1;

2) Taking in account this redesign of public space

with a larger plurality of actors which assist the

performance of public administration in the context

of contemporary regionalism, and considering the21 Inicialmente:

1) Quanto à discussão de noção de espaço, BACHELAR, Gaston. A experiência do espaço na física contemporânea. RJ, Ed.

Contraponto, 2010; e Estudos. RJ, Ed. Contraponto, 2008.

2) Para sua articulação com uma noção de espaço público contemporâneo, HABERMAS, Jürgen. Más allá del Estado nacional.

Madrid, Editorial Trotta, 2008; Ay, Europa! Pequeños escritos políticos. Madrid, Editorial Trotta, 2009; A inclusão do outro.

SP, Edições Loyola, 2002; e A constituição da Europa, 2011; e

3) Para compreensão da dinâmica do espaço público a partir dos atores e sua interação, GADAMER, Hans-Georg. Hermenéutica

de La Modernidad. Conversaciones com Silvio Vietta. Madrid, Editorial Trotta, 2006; e Verdade e método: traços fundamentais de

uma hermenêutica filosófica. Petrópolis, Ed. Vozes, 2004.

20

primary sources, that is, the constitutions and

regional treaties, we’ll proceed to investigate the

meaning and existence’s purpose of institutional

economic, political and social performance, in order

to gather elements for comprehending contemporary

regional treaties constitutionalization and its

actors-implementers, it’s to say the dynamics of

contemporary regionalism public space;

3) Perceived the contemporary regionalism’s public

space and comprehended the sense and existence’s

purposes of its actors, also their present

prominence, we’ll proceed to an examination of

comparative institutional performance between

Brazilian and German financial administration in

contemporary regionalism through its models, its

duration, its procedures and outcomes under the

Regional Framework Agreement EU - Mercosur.

21

5. Initial theme’s ordination

Chapter 1: Public administration’s space and

duration in contemporary regionalism by current

commercial, communications and credit electronic

globalization, and internationalization and

transnationalization of public space:

1.1. Space and method: from physical space to

territorial space and the public space of

contemporary regionalism. Public administration’s

new spatial ubiquity.

1.2. Duration and method: the institutional

economic, political and social performance of public

and private actors in contemporary regional public

space. Public administration’s new temporal

ubiquity.

22

Chapter 2: Institutional regional economic,

political and social practices’ sense and purpose.

Practice and perspectives of contemporary public

administration:

2.1. Performance of public and private actors in

concretizing constitution and implementing

contemporary regional treaties: comprehension

elements.

2.2. Contemporary regionalism public space dynamics:

institutional performance’s thematical

proceduralization as a regionalized approach of

public administrations and national administrative

law.

Chapter 3: Institutional performance of German and

Brazilian tax administration in contemporary

regionalism through their models, duration,

procedures and results under the Regional Framework

Agreement EU - Mercosur: a comparativ exam.

6. Construction schedule

23

The itinerary of this research will serve the

schedule set by PUC-Rio, which provides a period of

24 months between project’s registration and final

post-doctoral research presentation. At every six

months the research stage shall be reported, with

its partial results and next research’s steps.

This research has institutional support and

interest of the German Institute for Research in

Public Administration Speyer (Deutsche

Forschungsinstitut für öffentliche Verwaltung -

Speyer) and the German University for Administrative

Sciences (Deutsche Universität für

Verwaltungswissenschaft - Speyer), by Prof.. Dr.

Karl-Peter Sommermann, with whose work meeting in

July 2013 was prepared the research’s project

presented here.

As a result of this interest and support,

from May to August 2015 will be made a final

24

revaluation stage for studies, research, data

collection, translation and presentation of results

at the German University for Administrative Sciences

in Speyer (DUV-Speyer - Deutsche Universität für

Verwaltungswissenschaft - Speyer) - and the German

Research Institute for Public Administration Speyer

(FöV-Speyer - Forschungsinstitut für

Verwaltungswissenschaft - Speyer).

7. Cited references

Interregional Framework Cooperation Agreement

between the EU and Mercosur;

- BACHELAR, Gaston. A experiência do espaço na

física contemporânea. RJ, Ed. Contraponto, 2010;

- _______. Estudos. RJ, Ed. Contraponto, 2008;

25

- BRITO, Marcos Antonio Bezerra. Governance elements

in public administration multi-level systems: the

contemporary constitutional linking of tax

administration in regional integration. RJ/Speyer,

PUC-Rio/DUV-Speyer, 2012, research;

- _______. A methodology of the Brazilian tax

system: the federal fiscal procedure. RJ, Pontifícia

Universidade Católica do Rio de Janeiro/Deutsche

Hochschule für Verwaltungswissenschaft - Speyer,

2010, thesis;

- _______. Notes on working methods in

constitutional taxation. RJ, PUC-Rio, 2005,

dissertation;

- _______. The air transport, regional integration

and security of South America: Changes in Brasilian

airports customs administration. Escola Superior de

Guerra – Ministério da Defesa (Ministry of Defense),

2004, monography;

26

- Contribuição da Conferência das Cidades do Arco

Atlântico – 6, rue Saint-Martin – 35700 - RENNES

(France) – Tél.: +33(0) 2 99 30 24 51 – Email:

aacities@gmail.com;

- Forum Consultivo de Municípios, Estados Federados,

Províncias e Departamentos do MERCOSUL, criado em

2004 na Cúpula de Ouro Preto;

- FRANÇA FILHO, Marcílio Toscano. Law in the

Transatlantic Trade Road: The EU-Mercosur Agreement

between Global Administrative Law and Multilevel

Constitutionalism. Fonte:

http://www.garnet.sciencespobordeaux.fr/Garnet

%20papers%20PDF/FRANCA%20FILHO,%20Marcilio

%20Toscano.pdf.

- Projeto de Cooperação Técnica Apoio ao

Monitoramento Macroeconômico, celebrado com a União

Européia. Fonte

http://jus.com.br/revista/texto/18391/coordenacao-

27

fiscal-no-mercosul-obstaculos-e-

perspectivas#ixzz1umSH57Lt;

- GADAMER, Hans-Georg. Hermenéutica de La

Modernidad. Conversaciones com Silvio Vietta.

Madrid, Editorial Trotta, 2006;

- _______. Verdade e método: traços fundamentais de

uma hermenêutica filosófica. Petrópolis, Ed. Vozes,

2004;

- Governance by Committee, the role of Committees in

the European Policy-Making  and Policy-

implementation, Comitês do Parlamento Europeu e da

Comissão Européia,

http://aei.pitt.edu/548/1/main.pdf; e

http://cordis.europa.eu/documents/documentlibrary/82

608051EN6.pdf;

- HÄBERLE, Peter. “El Regionalismo como Princípio

Estructural Naciente del Estado Constitucional y

28

como Máxima de la Política del Derecho Europeo” in

Retos Actuales del Estado Constitucional, Õnati,

IVAP, 1996;

- _______. “Teoria de la constitución como ciência

de la cultura”. Madrid, Editorial Tecnos, 2000;

- _______. Estado constitucional cooperativo.

RJ/SP/Recife, Ed. Renovar, 2007;

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