council decis june system commun resourc eec euratom council european commun regard treati establish european econom commun articl thereof regard treati establish european atom energi commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe council decis eec euratom commun system resourc amend singl european act rais limit member state rate appli uniform ad tax vat base previous set council decis april replac financi contribut member state commun resourc hereinaft refer decis april resourc limit longer suffici cover estim commun expenditur singl european act open possibl commun articl treati establish european econom commun complet intern market decemb commun possess stabl guarante revenu enabl stabil present situat oper common polici revenu base expenditur deem end determin financi estim interinstitut agreement european parliament council commiss effect juli european council meet brussel februari reach conclus accord conclus commun assign maximum amount resourc total member state gross nation product year market price hereinaft refer gnp observ ceil requir total amount resourc commun dispos period year exce percentag sum commun gnp year question percentag correspond applic guidelin establish growth commun expenditur laid european council conclus budgetari disciplin budget manag safeti margin commun gnp aim cope unforeseen expenditur global ceil member state gnp set commit appropri orderli progress commit appropri payment appropri ensur ceil remain applic decis amend view match resourc paid member state close abil contribut compositon commun resourc amend enlarg purpos fix maximum rate appli member state uniform base ad tax limit gnp introduc addit type resourc balanc budget revenu expenditur base sum member state gnp purpos council adopt direct harmon compil gross nation product market price custom duti product come treati establish european coal steel commun includ commun resourc conclus european council june correct budgetari imbal continu appli durat decis valid present compens mechan adjust account cap vat base introduct addit resourc provid financ correct basi gnp kei adjust ensur vat share unit kingdom replac share payment fourth resourc provid vat gnp effect unit kingdom respect year cap vat base introduct fourth resourc compens chang offset adjust compens respect year contribut spain portug reduc accord rebat provid articl act access budgetari imbal correct affect resourc commun polici conclus european council februari provid creation commun budget monetari reserv hereinaft refer eaggf monetari reserv offset impact signific unforeseen fluctuat ecu dollar pariti expenditur guarante section european agricultur guidanc guarante fund eaggf reserv cover specif provis provis laid cover changeov system introduc decis eec euratom aris decis european council februari provid decis effect januari laid provis recommend member state adopt articl commun alloc resourc accord articl order ensur financ budget budget commun irrespect revenu financ commun resourc articl revenu constitut resourc enter budget commun 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 organ 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 vat asess base determin uniform manner member state commun rule assess base member state account purpos decis exce gnp applic rate determin budgetari procedur light total revenu sum member state gnp establish accord commun rule laid direct adopt articl decis revenu deriv charg introduc framework common polici accord treati establish european econom commun treati establish european atom energi commun provid procedur laid articl treati establish european econom commun articl treati establish european atom energi commun constitut resourc enter budget commun member state retain collect cost amount paid uniform rate refer correspond rate result applic vat assess base member state deduct gross amount refer compens refer articl gross amount compens amount adjust fact unit kingdom particip financ compens feder republ germani share reduc calcul refer compens amount financ member state vat assess base establish accord articl gross amount refer compens reduc million ecu 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 reason entri eaggf monetari reserv budget remain applic entri forc rate derog januari financi year question rule determin uniform basi assess vat appli member state financi contribut member state appli uniform basi make budget commun lieu vat determin proport gross nation product market price sum total gross nation product member state market price year year period preced year question derog ceas effect rule determin uniform basi assess vat appli member state purpos appli decis gnp gross nation product year market price articl total amount resourc assign commun exce total gnp commun payment appropri total amount resourc assign commun year period exce percentag total gnp commun year question commit appropri enter gener budget commun period follow orderli progress result total amount exce total gnp commun precis ratio commit appropri payment appropri maintain guarante compat enabl ceil mention paragraph observ subsequ year ceil refer paragraph continu appli time decis amend articl unit kingdom grant correct respect budgetari imbal correct consist basic amount adjust adjust correct basic amount refer compens amount basic amount establish calcul differ preced financi year percentag share unit kingdom sum total payment refer articl made financi year includ adjust uniform rate respect earlier financi year percentag share unit kingdom total alloc expenditur appli differ obtain total alloc expenditur multipli result refer compens correct result applic correct effect aris unit kingdom changeov cap vat payment refer articl establish calcul differ preced financi year percentag share unit kingdom sum total vat payment made financi year includ adjust respect earlier financi year amount financ resourc refer articl uniform vat rate appli cap base percentag share unit kingdom total alloc expenditur appli differ obtain total alloc expenditur multipli result subtract payment unit kingdom account indent account indent subtract amount calcul amount calcul basic amount adjust correspond refer compens amount articl cost correct born member state accord arrang distribut cost calcul refer member state share payment refer articl unit kingdom exclud adjust restrict share feder republ germani third share result calcul correct grant unit kingdom reduct payment result applic articl cost born member state ad payment result applic member state articl vat rate 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 commun revenu need cover full part eaggf monetari reserv enter budget commun call member state reserv implement provis oper reserv adopt accord articl preced subparagraph prejudic treatment contribut member state supplementari programm provid articl treati establish european econom commun articl surplu commun revenu total actual expenditur financi year carri financi year surplu gener transfer eaggf guarante chapter monetari reserv 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 articl commiss prejudic audit account check law regular laid articl treati establish european econom commun audit check concern reliabl effect nation system procedur determin base resourc accru vat gnp prejudic inspect arrang made pursuant articl treati council act unanim propos commiss consult european parliament adopt provis appli decis make inspect collect make commiss payment revenu refer articl articl mechan graduat refund resourc accru vat gnp base financi contribut introduc kingdom spain portugues republ articl act access appli resourc accru vat gnp base resourc refer articl decis appli payment member state accord articl decis case rate refund applic year respect correct grant articl commiss submit end report oper system includ examin correct budgetari imbal grant unit kingdom establish decis articl member state notifi decis secretari gener council european commun publish offici journal european commun member state notifi secretari gener council european commun delai complet procedur adopt decis accord respect constitut requir decis enter forc dai month receipt notif refer subparagraph effect januari subject decis eec euratom repeal januari refer decis april decis eec euratom constru refer decis articl decis eec euratom continu appli calcul adjust revenu accru applic rate uncap uniform assess basi ad tax earlier year deduct favour unit kingdom respect previou financi year calcul accord point ii iii articl decis distribut cost financ calcul accord articl decis amount deduct distribut cost financ dealt accord articl decis articl appli ad tax payment replac financi contribut calcul refer paragraph member state concern system appli payment adjust correct earlier year articl decis eec euratom continu appli financi contribut need financ complet supplementari programm oper hfr high flux reactor reactor luxembourg june council presid bangemann oj opinion deliv june publish offici journal oj oj oj