Council Decision 85/257/EEC, Euratom of 7 May 1985 on the Communities' system of own resources (4), as last amended by the Single European Act, raised to 1,4 % the limit for each Member State on the rate applied to the uniform value-added tax (VAT) base previously set at 1 % by the Council Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' own resources (5) hereinafter referred to as 'the Decision of 21 April 1970'.
