This Regulation comprehensively harmonises the rules in the Community in order to achieve an internal market for cosmetic products while ensuring a high level of protec tion of human health. ( 2 ) Opinion of the European Parliament of 24 March 2009 (not yet pub lished in the Official Journal) and Council Decision of 20 November 2009. 9002.21.22 OfficialJournal oftheEuropean Union Having regard to the proposal from the Commission, Whereas: NE ( 3 ) OJ L 262, 27.9.1976, p. 169. (3) (8) (2)