Points out that a reformed VAT-own resource (replacing the existing one), a corporate-income-tax-based own resource, a financial transaction tax or other taxes on financial activities would have the advantage of improving the functioning of the single market;
poudarja, da bi prenovljena lastna sredstva na osnovi DDV (ki bi nadomestila sedanja), lastna sredstva na osnovi davka od dohodkov pravnih oseb, davek na finančne transakcije ali davek na druge finančne dejavnosti imeli to prednost, da bi izboljšali delovanje enotnega trga;