1. Harmonization Competences: General Issues
2. Relationship to “Sectoral” Legislative Competences
3. “Opting Up”: Derogation Clauses in Article 114
4. Tax Harmonization, in particular: Article 113
The gradual integration of national markets into a “common” or “internal” market can be achieved by two complementary mechanisms. First, the Treaties may themselves “negate” certain national barriers to intra- European trade. For the free movement of goods, this form of negative integration was discussed in the previous Chapter. A second constitutional technique is “positive integration”. The Union here adopts positive legislation to – partly or exhaustively – remove the diversity of national laws. The idea of integration through legislation stands behind Article 26 TFEU. It states:
The Union shall adopt measures with the aim of establishing or ensuring the functioning of the internal market, in accordance with the relevant provisions of the Treaties.