Judgment_paragraph 71 · European Commission v Federal Republic of Germany (C-539/09)

71Such findings do not, however, alter the fact that the system of own resources established pursuant to the Treaty is designed, as regards VAT resources, to create an obligation on the part of the Member States to make available to the Community as own resources a proportion of the amounts which they collect as VAT (see, to that effect, Case C-30/89 Commission v France [1990] ECR I-691, paragraph 23). Nor do those findings alter the fact that the Member States are required – for the purposes of ensuring an effective levy of that VAT revenue and of being able, to the extent required by Decisions 2000/597 or 2007/436 and Regulation No 1553/89, to make the corresponding VAT resources available to the Community budget – to respect the various rules of Community law relating to that levy, such as those contained in the Sixth VAT Directive and the VAT Directive, and indeed Regulation No 1798/2003. The situation is, in that regard, appreciably different from that of own resources based on the GNI of the Member States.