Decisions 599 and 600, were issue by the Andean Commission on 12 July 2004 and cameinto effect on 01 January 2008. Such Decisions, whose legal validity has been recognizedby the Andean Community Court, have as their object to achieve harmonizationof the legislation of member countries of the Andean Community –Perú, Colombia,Ecuador and Bolivia- which regulate aggregate value type and consumption taxes, inthe hopes that such imposition is neutral, that economic integration is facilitated andthat restrictions to intra-communitarian commerce are eliminated.For such effect, it is required that member countries comply with the transposition tonational law of the guidelines of indirect imposing foreseen by the quoted Decision,because, even when the principles of pacta sun servanda and the supremacy of internationallaw over internal law determine that treaties prevail over internal norms wit...