In order to make allowance for each Member State's ability to contribute to the system of own resources and to correct the regressive aspects of the current system for the least prosperous Member States, in accordance with the Protocol on economic and social cohesion annexed to the Treaty on European Union, the Communities's financing rules should be further amended:
- by lowering the ceiling for the uniform rate to be applied to the uniform value added tax base of each Member State from 1,4 to 1,0 % in equal steps between 1995 and 1999 ...
