Positive integration consists in approximation of laws and standards.

We also wish to strengthen the European judicial area, which is based on both mutual recognition and the approximation of laws.

The two reports focus in particular on the approximation of laws on the confiscation of crime-related proceeds, instrumentalities and property.

That makes the approximation of laws absolutely necessary, and I do not know any reason why we should not go ahead with it on a Europe-wide basis.

Or that there are still deficits in the approximation of laws in the area of money laundering or the protection of financial interests.

The proposal before us, under Article 94 of the Treaty on the approximation of laws, advocates the creation of a common consolidated corporate tax base.

We agreed a joint action on the approximation of laws and practices of police, customs services and administrative authorities in the fight against drug addiction and illegal drug trafficking.

Whilst this may be desirable in some areas, cooperation in criminal matters should focus on information sharing, coordination of bodies with some approximation of laws where this is beneficial, but not as a general rule.

This is not, then, about superimposing a European model on the fifteen national company models, but about harmonisation, that is to say, the approximation of laws, thereby reducing the legal obstacles to the operation of the internal market.

In the area of the approximation of laws, we must always try to find the difficult balance between necessary harmonisation, on the one hand, and consideration for the legal traditions that have evolved in Member States over the years on the other.

In addition to the TACIS programme for the approximation of laws in the context of the energy charter, action under TACIS will continue to aim to increase both the diversity and security of supply of hydrocarbons in Europe.

Thus, in the example just given, it can be seen that the Sixth VAT Directive is based on Articles 99 and 100 of the EEC Treaty concerning, respectively, harmonization of tax legislation and the approximation of laws affecting the functioning of the common market.

As a result of its enlargements, the Union has unique expertise to share with its partner countries in terms of helping them to prepare themselves in key areas of their economic transition, such as education, research, training, the preparation of economic actors and administrations and the approximation of laws.