WHEREAS revenue accruing from agricultural levies and customs duties is not sufficient to ensure that the budget of the Communities is in balance; whereas, therefore, it is advisable to allocate to the Communities, in addition, tax revenue, the most appropriate being that accruing from the application of a single rate to the basis for assessing the value added tax, determined in a uniform manner for the Member States;
DE BHRÍ nach leor an t-ioncam a fhaibhrecidh as na tobhaigh thalmhaíochta agus na dleachtanna custam chun a áirithiú go mbeadh buiséid na gComhphobal ar comhardú; de bhrí go bhfuil sé oiriúnach dá réir sin ioncam ó chánacha a dháileadh fairis sin do na Comhphobail agus gurb é is iomchuí an t-ioncam cánach a fhaibhreoidh as rata singil a chur chun feidhme ar an mbonn chun an chain bhreisluach» a mheasúnú, arna socrú ar mhodh comhionnan do na Ballstáit;