Item 1 of 1 Opinion No 2/2012   Luxembourg     18/04/2012 on an amended proposal for a Council Decision on the system of own resources of the European Union, on an amended proposal for a Council Regulation laying down implementing measures for the system of own resources of the European Union, on an amended proposal for a Council Regulation on the methods and procedure for making available the traditional and GNI-based own resources and on the measures to meet cash requirements, on a proposal for a Council Regulation on the methods and procedure for making available the own resource based on the value added tax, on a proposal for a Council Regulation on the methods and procedure for making available the own resource based on the financial transaction tax