council decis septemb system european commun resourc ec euratom council european union regard treati establish european commun articl thereof regard treati establish european atom energi commun articl thereof regard propos commiss regard opinion european parliament regard opinion court auditor regard opinion econom social committe european council meet berlin march conclud inter alia system commun resourc equit transpar cost effect simpl base criteria express member state abil contribut commun resourc system ensur adequ resourc orderli develop commun polici subject strict budgetari disciplin qualiti data purpos budget european union commun resourc applic european system integr econom account hereinaft refer quot esa quot accord council regul ec improv qualiti measur nation account data recent statist concept purpos resourc defin gross nation product gnp equal purpos gross nation incom gni provid commiss applic esa accord regul ec modif esa result signific gni provid commiss accord regul ec council decid modif appli purpos resourc council decis ec euratom octob system european commun resourc maximum ceil resourc set equal commun gnp market price ceil commun gnp set appropri commit adapt ceil express percent gnp order maintain unchang amount financi resourc put dispos commun establish formula determin ceil relat gnp defin present purpos appli entri forc decis method futur occas esa effect level gnp order continu process make allow member state abil contribut system resourc correct regress aspect current system prosper member state european council meet berlin march conclud union financ rule amend maximum rate call vat resourc reduc onward ad tax base member state continu restrict gnp european council march conclud adapt amount retain member state cover cost relat collect connect call tradit resourc paid budget european union budgetari imbal correct affect resourc commun polici resolv extent mean expenditur polici european council march conclud manner calcul correct budgetari imbal favour unit kingdom defin decis eec euratom confirm decis ec euratom includ windfal gain result financ system futur enlarg time enlarg adjust reduc quot total alloc expenditur quot amount equival annual pre access expenditur acced countri ensur expenditur unab remain reason clariti descript calcul correct respect budgetari imbal grant unit kingdom simplifi simplif impact determin amount correct grant unit kingdom european council march conclud financ correct budgetari imbal favour unit kingdom modifi austria germani netherland sweden reduct financ share normal share monetari reserv hereinaft refer quot eaggf monetari reserv quot reserv financ loan guarante fund reserv emerg aid member countri cover specif provis commiss undertak januari gener review oper resourc system accompani propos light relev factor includ effect enlarg financ budget european union possibl modifi resourc structur creat autonom resourc correct budgetari imbal grant unit kingdom grant austria germani netherland sweden reduct financ budgetari imbal favour unit kingdom provis laid cover changeov system introduc decis ec euratom aris decis european council march conclud decis effect januari laid provis recommend member state adopt articl commun alloc resourc accord rule laid articl order ensur accord articl treati establish european commun hereinaft refer quot ec treati quot articl treati establish european atom energi commun hereinaft refer quot euratom treati quot financ budget european union budget european union prejudic revenu financ wholli commun resourc articl revenu constitut resourc enter budget european union levi premium addit compensatori amount addit amount factor duti establish establish institut commun respect trade member countri framework common agricultur polici contribut duti provid framework common organis market sugar common custom tariff duti duti establish establish institut commun respect trade member countri custom duti product come treati establish european coal steel commun applic uniform rate valid member state harmonis vat assess base determin commun rule assess base account purpos exce gnp member state defin paragraph applic rate determin pursuant budgetari procedur light total revenu sum member state gnp revenu deriv charg introduc framework common polici accord ec treati euratom treati provid procedur laid articl ec treati articl euratom treati constitut resourc enter budget european union member state retain collect cost amount refer paragraph establish decemb uniform rate refer paragraph correspond rate result differ maximum rate call vat resourc fix onward rate quot frozen rate quot equival ratio amount compens refer articl sum vat assess base establish accord paragraph member state take account fact unit kingdom exclud financ correct share austria germani netherland sweden financ unit kingdom correct reduc fourth normal rate fix paragraph appli gnp member state begin financi year budget adopt previou uniform vat rate rate applic member state gnp prejudic provis adopt accord articl eaggf monetari reserv reserv financ loan guarante fund reserv emerg aid countri remain applic entri forc rate purpos appli decis gnp gni year market price provid commiss applic esa accord regul ec modif esa result signific gni provid commiss council act unanim propos commiss consult european parliament decid modif appli purpos decis articl total amount resourc assign commun cover appropri payment exce percentag total gnp member state percentag express decim place calcul commiss decemb basi formula gt pic file quot en ep quot gt appropri commit enter gener budget european union follow orderli progress result total amount exce percentag total gnp member state percentag express decim place calcul commiss decemb basi formula gt pic file quot en ep quot gt orderli ratio appropri commit appropri payment maintain guarante compat enabl ceil pursuant paragraph respect subsequ year commiss commun budgetari author ceil resourc decemb method paragraph case modif esa result level gnp articl unit kingdom grant correct respect budgetari imbal correct establish calcul differ preced financi year percentag share unit kingdom sum uncap vat assess base percentag share unit kingdom total alloc expenditur multipli differ obtain total alloc expenditur multipli result subtract result effect aris unit kingdom changeov cap vat payment refer articl differ unit kingdom pai amount financ resourc refer articl uniform rate appli cap vat base payment unit kingdom pursuant articl year onward subtract result net gain unit kingdom result increas percentag resourc refer articl retain member state cover collect relat cost calcul time enlarg european union adjust result reduc compens ensur expenditur unab enlarg remain enlarg adjust made reduc total alloc expenditur amount equival annual pre access expenditur acced countri amount calcul carri forward subsequ year adjust annual appli euro gnp deflat adapt financi perspect articl cost correct born member state accord arrang distribut cost calcul refer member state share payment refer articl unit kingdom exclud adjust restrict financ share austria germani netherland sweden fourth normal share result calcul correct grant unit kingdom reduct payment result applic articl cost born member state ad payment result applic member state articl commiss perform calcul requir applic articl articl begin financi year budget adopt correct grant unit kingdom cost born member state enter budget final adopt remain applic articl revenu refer articl distinct financ expenditur enter budget revenu need cover full part eaggf monetari reserv reserv financ loan guarante fund reserv emerg aid countri enter budget call member state reserv implement provis oper reserv adopt accord articl articl surplu commun revenu total actual expenditur financi year carri financi year surplus gener transfer eaggf guarante section chapter surplu guarante fund aris extern measur transfer revenu account budget regard constitut resourc articl commun resourc refer articl collect member state accord nation provis impos law regul administr action adapt meet requir commun rule commiss examin regular interv nation provis commun member state transmit member state adjust deem order ensur compli commun rule report budget author member state make resourc provid articl commiss prejudic audit account check law regular laid articl ec treati articl euratom treati audit check concern reliabl effect nation system procedur determin base resourc accru vat gnp prejudic inspect arrang made pursuant articl ec treati articl point euratom treati council act unanim propos commiss consult european parliament adopt provis appli decis make inspect collect make commiss payment revenu refer articl articl commiss undertak januari gener review resourc system accompani propos light relev factor includ effect enlarg financ budget possibl modifi structur resourc creat autonom resourc correct budgetari imbal grant unit kingdom grant austria germani netherland sweden reduct pursuant articl articl member state notifi decis secretari gener council decis publish offici journal european commun member state notifi secretari gener council delai complet procedur adopt decis accord respect constitut requir decis enter forc dai month receipt notif refer subparagraph effect januari articl articl effect januari subject decis ec euratom repeal januari refer council decis april replac financi contribut member state commun resourc council decis eec euratom commun system resourc decis eec euratom decis ec euratom constru refer decis articl decis eec euratom ec euratom continu appli calcul adjust revenu accru applic uniform rate valid member state vat base determin uniform manner limit gnp member state depend relev year calcul correct budgetari imbal grant unit kingdom year amount refer articl made member state februari accord applic commun rule member state continu retain amount collect cost brussel septemb council presid fabiu oj opinion deliv novemb oj oj oj oj regul amend regul ec oj oj oj oj oj decis repeal decis eec euratom