ker se sklepi Evropskega sveta z dne 25. in 26. junija 1984 o popravku neuravnoteženosti proračuna še naprej uporabljajo do prenehanja veljavnosti tega sklepa; ker je treba sedanji mehanizem kompenzacij prilagoditi, da bo upošteval limitiranje osnove za sredstva iz naslova DDV in uvedbo dodatnega vira sredstev, in ker mora zagotoviti financiranje popravka na osnovi BNP; ker mora ta prilagoditev zagotoviti, da se delež DDV Združenega kraljestva nadomesti z njenim deležem plačil v okviru tretjega in četrtega vira sredstev (iz DDV in BNP) in da se učinek limitiranja osnove za DDV in uvedbe četrtega vira, ki ga ne nadomesti ta sprememba, za Združeno kraljestvo za dano leto izravna s prilagoditvijo kompenzacije za to leto; ker je treba prispevke Španije in Portugalske zmanjšati v skladu z znižanji, predvidenimi v členih 187 in 374 Akta o pristopu iz 1985;
Whereas the conclusions of the European Council of 25 and 26 June 1984 on the correction of budgetary imbalances continue to apply for the duration of this Decision's validity; whereas the present compensation mechanism must, however, be adjusted to take account of the capping of the VAT base and the introduction of an additional resource and must provide for financing of the correction on the basis of a GNP key; whereas this adjustment should ensure that the VAT share of the United Kingdom is replaced by its share of payments under the third and fourth resources (those provided by VAT and GNP respectively) and that the effect on the United Kingdom, in respect of a given year, of the capping of the VAT base and of the introduction of the fourth resource which is not compensated by this change will be offset by an adjustment to the compensation in respect of that year; whereas the contributions of Spain and Portugal should be reduced in accordance with the rebates provided for in Articles 187 and 374 of the 1985 Act of Accession;