21.7.84 Official Journal of the European Communities No G 193/5 
accordance with their share of the Community's 
uniform VAT base for 1984, viz: 
Belgium 
Denmark 
Germany 
Greece 
France 
Ireland 
Italy 
Luxembourg 
Netherlands 
United Kingdom 3,45 
1,99 
28,76 
1,53 0 
22,79 
0,86 
15,33 
0,25 
4,99 
20,05 
Article 3 
The funds shall be made available by the Member 
States on the dates indicated by the Commission as 
(') In the case of Greece, a financial contribution. 
THE COUNCIL OF THE EUROPEAN 
COMMUNITIES, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Article 201 thereof, 
Having regard to the Treaty establishing the 
European Atomic Energy Community, and in 
particular Article 173 thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European 
Parliament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas the Council Decision of 21 April 1970 on 
the replacement of financial contributions from budgetary requirements arise and before 31 
December 1984. 
Article 4 
The funds shall be repaid in eight equal six-monthly 
instalments beginning on 30 June 1986. 
Article 5 
The Council, acting by a qualified majority on a 
proposal from the Commission shall lay down 
detailed rules for implementing this Regulation. 
Article 6 
This Regulation shall enter into force on the day 
following its publication in the Official Journal of the 
European Communities. 
This Regulation shall be binding in its entirety and 
directly applicable in all Member States. 
Member States by the Communities' own resour­
ces (2), hereinafter referred to as 'the Decision of 
21 April 1970,' introduced a Community system of 
own resources; 
Whereas the own resources system should be 
extended while the existing sources of revenue 
introduced by the Decision of 21 April 1970 should 
be retained, the 1 % limit to the rate applied to the 
uniform basis for assessing value added tax should be 
increased; 
Whereas customs duties on products within the scope 
of the Treaty establishing the European Coal and 
Steel Community should be included in the 
Communities' own resources; 
Whereas any Member State bearing an excessive 
budgetary burden in relation to its relative prosperity 
should benefit at the appropriate time from a 
correction; Amended proposal for a Council Decision on the Communities' system of own resources (J) 
COM(84) 384 final 
(Submitted by the Commission to the Council pursuant to the second paragraph of Article 
149 of the EEC Treaty and the second paragraph of Article 119 of the EAEC Treaty on 
10 July 1984) 
(84/C 193/06) 
O OJ No C 145, 3. 6. 1983, p. 5. (2) OJ No L 94, 28. 4. 1970, p. 19. 
No C 193/6 Official Journal of the European Communities 21.7.84 
Whereas such a correction should now be applied to 
the United Kingdom, 
HAS LAID DOWN THESE PROVISIONS, WHICH IT 
RECOMMENDS TO THE MEMBER STATES FOR 
ADOPTION: 
Article 1 
The budget of the Communities shall, irrespective of 
other revenue, be financed entirely from the 
Communities' own resources. 
Article 2 
Revenue from: 
(a) Levies, premium, additional or compensatory 
amounts, additional amounts or factors and other 
duties established or to be established by the 
institutions of the Communities in respect of 
trade with non-member countries within the 
framework of the common agricultural policy, 
and also contributions and other duties provided 
for within the framework of the organization of 
the markets in sugar; 
(b) Common Customs Tariff duties and other duties 
established or to be established by the institutions 
of the Communities in respect of trade with non-
member countries, including customs duties on 
products within the scope of the Treaty 
establishing the European Coal and Steel 
Community; 
shall constitute own resources to be entered in the 
budget of the Communities. 
Article 3 
1. Shall also constitute own resources, revenue 
accruing from the application of the value added tax 
to an assessment basis which is determined in a 
uniform manner for Member States according to 
Community rules, and obtained in accordance with 
the provisions of this Article. 
2. This revenue shall be obtained by the 
application of rates of value added tax, none of which 
shall exceed 1,4 %. These rates shall be fixed, taking 
into account all other receipts, within the framework 
of the budgetary procedure. 
3. The rates shall be calculated as follows: 
(a) A uniform rate shall be determined in relation to 
the assessment basis referred to in paragraph 1 
above. 
(b) As regards the rate to be applied to the United 
Kingdom: 
— from the amount payable under the uniform 
rate a deduction shall be made by: (i) calculating the difference, in the 
preceding budgetary year, between the 
percentage share of the United Kingdom 
in the value added tax which would have 
been paid in that year, including 
adjustments in respect of previous years, 
had the uniform rate been applied, and 
the percentage share of the United 
Kingdom in total allocated expenditure; 
(ii) applying the difference thus obtained to 
total allocated expenditure; 
(iii) multiplying the result by 0,66. 
The reduced amount shall be divided by the 
assessment basis of the United Kingdom. 
(c) As regards the rates to be applied to the other 
Member States: 
a sum equivalent to the deduction referred in 
paragraph 3 (b) above shall be borne by them. 
The allocation of this sum shall first be 
calculated according to their shares in value 
added tax payments payable under the 
uniform rate, the United Kingdom being 
excluded; and shall secondly be adjusted so as 
to limit the participation of the Federal 
Republic of Germany to two-thirds of the 
share produced by that calculation. 
The rates to be applied to these Member 
States shall be obtained by dividing the 
amounts payable under the uniform rate 
together with their shares in the additional 
sum by the assessment bases of each Member 
State. 
(d) Where paragraph 7 below applies, financial 
contributions shall be substituted for payments of 
value added tax in the calculations referred to 
above for any Member State concerned. 
4. The provisions of paragraphs 3 (b) and (c) above 
shall first apply to the budgetary exercise of 1986. 
In respect of the budgetary exercise of 1985, the 
uniform rate referred to in paragraph 3 (a) shall 
initially apply. However on the entry into force of 
this decision a forfeitary deduction of 1 000 million 
ECU shall be made from the amount of VAT payable 
by the United Kingdom. A sum equivalent to this 
deduction shall be borne by the other Member States, 
its allocation being claculated in accordance with 
paragraph 3 (c) above. 
5. The Commission shall carry out the calculations 
necessary for the application of paragraphs 3 and 4 
above. 
21.7.84 Official Journal of the European Communities No C 193/7 
6. If at the beginning of the financial year the 
budget has not been adopted the rates of value added 
tax previously fixed shall remain applicable until the 
entry into force of new rates. 
7. By way of derogation from paragraph 1 above, 
if on 1 October 1985 the rules determining the 
uniform basis for assessing the value added tax have 
not yet been applied in all Member States, the 
financial contribution to the budget of the 
Communities to be made by a Member State not yet 
applying the uniform basis for assessing the value 
added tax shall be determined according to the pro­
portion of its gross national product to the sum total 
of the gross national products of the Member States. 
The balance of the budget shall be covered by 
revenue accruing from the value added tax in 
accordance with paragraph 1 above, collected by the 
other Member States. This derogation shall cease to 
have effect as soon as the rules for determining the 
uniform basis for assessing the value added tax are 
applied in all Member States. 
Article 4 
1. The revenue referred to in Articles 2 and 3 shall 
be used without distinction to finance all expenditure 
entered in the budget of the Communities. 
2. Financing expenditure connected with research 
programmes from the Communities' own resources 
shall not exclude entry in the budget of the 
Communities of expenditure relating to sup­
plementary programmes nor the financing of such 
expenditure by means of financial contributions from 
Member States determined according to a special 
scale fixed pursuant to a decision of the Council 
acting unanimously. 
Article 5 
In order to cover expense incurred in collection, each 
Member State may be refunded up to 10 % of the 
amounts of the own resources set out in Article 2. 
The rate applicable shall be fixed on a proposal from 
the Commission, by the budgetary authority, the 
Council acting unanimously and Parliament acting by 
a majority of its members and three-fifths of the votes 
cast. Article 6 
Any balance between the Communities' own 
resources and actual expenditure during a financial 
year shall be regulated in accordance with provisions 
to be adopted pursuant to Article 209 of the Treaty 
establishing the European Economic Community and 
Article 183 of the Treaty establishing the European 
Atomic Energy Community. 
Article 7 
1. The Community resources referred to in Articles 
2 and 3 shall be collected by the Member States in 
accordance with national provisions imposed by law, 
regulation or administrative action, which shall, 
where necessary, be amended for that purpose. 
Member States shall make these resources available to 
the Commission. 
2. Without prejudice to the auditing of accounts 
provided for in Article 206 (a) of the Treaty 
establishing the European Economic Community, or 
to the inspection arrangements made pursuant to 
Article 209 (c) of that Treaty, the Council shall, 
acting unanimously on a proposal from the 
Commission and after consulting the European Par­
liament, adopt provisions relating to the supervision 
of collection, the making available to the 
Commission, and the payment of the revenue referred 
to in Articles 2 and 3, and also the detailed rules for 
applying Article 3. 
Article 8 
Member States shall be notified of this Decision by 
the Secretary-General of the Council of the European 
Communities; it shall be published in the Official 
Journal of the European Communities. 
Member States shall notify the Secretary-General of 
the Council of the European Communities without 
delay of the completion of the procedures for the 
adoption of this Decision in accordance with their 
respective constitutional requirements. 
This Decision shall enter into force on 1 October 
1985. At the same time the Decision of 21 April 1970 
shall be repealed. 
This Decision shall enter into effect on 1 January 
1985. 
To the extent necessary, any reference to the 
Decision of 21 April 1970 shall be understood as 
referring to the present Decision.