Given that the European Union's own resources include, as provided in Article 2 (1) of Council Decision 2007 / 436 / EC, Euratom of 7 June 2007 on the system of the European Communities» own resources (OJ 2007 L 163, p. 17),
revenue from application of a uniform rate to the harmonised VAT assessment bases determined according to European Union rules, there is thus a direct link between the collection of VAT
revenue in compliance with the European Union law applicable and the
availability to the European Union
budget of the corresponding VAT resources, since any lacuna in the collection of the first potentially causes a reduction in the second» (para. 26).