council decis april financi forecast cover year ecsc eec euratom council european commun decid articl order place budget commun framework forward plan year commiss year receiv opinion budgetari polici committe draw financi forecast subsequ financi year show financi implic commun result regul decis forc propos submit commiss council forecast broken categori expenditur council receiv opinion european parliament studi assess forecast articl year council basi report commiss studi measur agreement forecast develop record articl found expenditur incur categori consider exce forecast commiss report council submit propos commun measur luxembourg april council presid harmel