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 financial activities’ tax would have the advantage of improving the functioning of the Single Market;
poudarja, da bi prenovljena lastna sredstva na osnovi DDV (ki bi nadomestila obstoječa), lastna sredstva na osnovi davka od dohodkov pravnih oseb, davek na finančne transakcije ali davek na druge finančne dejavnosti imeli to prednosti, da bi izboljšali delovanje enotnega trga;