Judgment of the Court (Grand Chamber) of 15 November 2011.
Such 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
 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.