DUTY FREE SHOPS ON MERCOSUR BORDER ZONE
OPPORTUNITIES OR CHALLENGES TO THE INTEGRATION UNDER THE PERSPECTIVE OF CURRENT BRAZILIAN LAW
Abstract
This article aims to explore on the Brazilian Law no 12.723/2012 authorizing the installation of free shops in municipalities located in the border region, specifically, whose seats are characterized as twin cities. A comparison analysis will be outlined with the Uruguayan legislation, studying the Decree Law no 15.659/1984 and Decree no 367/1995, authorizing the installation of duty free shops and “stores border”. Theoretical debates will be carry out to discussion the opportunities and challenges that the Brazilian legal innovation may cause in the Mercosur’s border integration agenda.
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