26Since the European Union’s own resources, by virtue of Article 2(b) of Decision 2007/436, include revenue from the application of a uniform rate to the harmonised VAT assessment bases determined in accordance with EU rules, there is a direct link between the collection of VAT revenue in compliance with the EU law applicable and the availability to the EU budget of the corresponding VAT resources, since any lacuna in the collection of the first potentially causes a reduction in the second (judgment 5 December 2017, M.A.S. and M.B., C‑42/17, EU:C:2017:936, paragraph 31, and of 5 June 2018, Kolev and Others, C‑612/15, EU:C:2018:392, paragraph 51).
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