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According to the Treaty on the Functioning of the European Union, which of the following accurately describes the legislative procedure and scope for adopting measures to approximate national provisions for the establishment and functioning of the internal market, particularly regarding the exclusion of specific policy areas? A The Council, on a proposal from the Commission, shall determine the guidelines and conditions necessary to ensure balanced progress in all sectors concerned, thereby establishing the internal market as an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured. B The Council, acting unanimously on a proposal from the Commission, shall adopt measures for the approximation of national provisions to ensure the functioning of the internal market, taking into account the extent of the effort that certain economies showing differences in development will have to sustain. C Under the provisions of the Treaty on the Functioning of the European Union, the approximation of laws for the internal market is governed by Article 14, which empowers the Council to determine the guidelines and conditions necessary to ensure balanced progress, replacing the current Article 114 which no longer applies to harmonisation measures. D The European Parliament and the Council, acting in accordance with the ordinary legislative procedure, may adopt measures for the approximation of national provisions to ensure the functioning of the internal market, provided such measures do not concern fiscal provisions, the free movement of persons, or the rights and interests of employed persons.
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