(c) the application of a uniform rate valid for all Member States to the VAT assessment base which is determined in a uniform manner for Member Slates according to Community rules.
(c) rata comhionann is baili i gcás gach Ballstáit a chur i bhfeidhm ar bhonn mheasúnú CBL arna chinneadh ar dhóigh chomhionann do na Ballstáit de réir na rialacha Comhphobail.