HC Deb 20 February 1987 vol 110 c877W
Mr. Deakins

asked the Chancellor of the Exchequer what was the ratio decidendi of the EEC Court of Justice in ruling on 18 December 1986 that requests by the European Economic Community Commission for advance payment of non-value added tax own resources impose an obligation on member states to comply with them.

Mr. Brooke

The ratio decidendi was that the decision of 21 April 1970 and Regulation 2891/77 conferred autonomy on the Commission with regard to the management of own resources. Consequently the exercise by the Commission of their power in Article 10(2) of Regulation 2891/77 to request advance payments of own resources was not dependent on the agreement of the various member states, who were therefore under an obligation to comply with the Commission's request.