Multi-tier governance is characterised by different speeds of integration, by a variety and complexity of structures and institutional relations, by different kinds of competences and levels of powers for each policy, and by many centres of democratic control. Differentiated integration is an essential element of European integration without the use of intergovernmental agreements.
This report proposes that the 'community method' should be used for all measures aimed at strengthening economic and monetary union (EMU). The European stability mechanism should be integrated into the community acquis and made accountable to the European Parliament. Differentiation is a tool, not an end in itself: it is essential that priority is given to the unity of the EU. The report also proposes that amendments are made to the treaties, such as strengthening the powers of the Commission/ECOFIN; the role of the European Parliament, taxation in the EU and the entry into force of a new treaty after ratification by four fifths of the member states.