The process of accession to the EU requires countries to apply and develop their capacity to enforce the current EU environmental policy. This policy is still very much based on standards and a "command and control" approach, and this focuses attention on investments and revenue-raising to meet these regulations. Some estimates suggest that up to 120 billion ecus are required for water, air and waste for the 10 accession countries existing at the end of 1999 This does not take into account the alignment of labour and occupational health and safety legislation that is also required in the accession partnerships. In addition, EU accession implies reforming the current environmental charges/funding mechanisms of the accession countries. The fund resources are understood by EU legislation to be state aid and are strictly regulated within the EU. The same problem arises with tax exemptions.