Whereas 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';
ker je bila s Sklepom Sveta 85/257/EGS, Euratom z dne 7. maja 1985 o sistemu lastnih sredstev Skupnosti( fn ), nazadnje spremenjenim z Enotno evropsko listino, na 1,4 % dvignjena za posamezno državo članico zgornja meja stopnje, ki se uporablja za izračun prispevka od enotne osnove za davek na dodano vrednost (DDV), ki je bila pred tem s Sklepom Sveta z dne 21. aprila 1970 o nadomestitvi finančnih prispevkov držav članic z lastnimi sredstvi Skupnosti ( fn ), v nadaljevanju "Sklep z dne 21. aprila 1970", določena na 1 %;