Article 99 ( * )

( * ) As amended by Article G( 20 ) TEU.

The Council shall, acting unanimously on a proposal from the Commission and after  consulting the European Parliament and the Economic and Social Committee, adopt  provisions for the harmonization of legislation concerning turnover taxes, excise  duties and other forms of indirect taxation to the extent that such harmonization is  necessary to ensure the establishment and the functioning of the internal market  within the time limit laid down in Article 7a.

CHAPTER 3

APPROXIMATION OF LAWS

Article 100 ( * )

( * ) As amended by Article G( 21 ) TEU.

The Council shall, acting unanimously on a proposal from the Commission and after  consulting the European Parliament and the Economic and Social Committee, issue  directives for the approximation of such laws, regulations or administrative  provisions of the Member States as directly affect the establishment or functioning of  the common market.

Article l00a

1. By way of derogation from Article 100 and save where otherwise provided in this  Treaty, the following provisions shall apply for the achievement of the objectives set  out in Article 7a. The Council shall, acting in accordance with the procedure  referred to in Article 189b and after consulting the Economic and Social Committee,  adopt the measures for the approximation of the provisions laid down by law,  regulation or administrative action in Member States which have as their object the  establishment and functioning of the internal market. ( ** )

( ** ) Paragraph 1 as amended by Article G( 22 ) TEU.

2. Paragraph 1 shall not apply to fiscal provisions, to those relating to the free  movement of persons nor to those relating to the rights and interests of employed  persons.

3. The Commission, in its proposals envisaged in paragraph 1 concerning health,  safety, environmental protection and consumer protection, will take as a base a high  level of protection.

4. If, after the adoption of a harmonization measure by the Council acting by a  qualified majority, a Member State deems it necessary to apply national provisions  on grounds of major needs referred to in Article 36, or relating to protection of the  environment or the working environment, it shall notify the Commission of these  provisions.

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